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All Journal Jurnal Sosialisasi: Jurnal Hasil Pemikiran, Penelitian dan Pengembangan Keilmuan Sosiologi Pendidikan BAKI (Berkala Akuntansi dan Keuangan Indonesia) GERVASI: Jurnal Pengabdian kepada Masyarakat Economy Deposit Journal ( E-DJ) PINISI Discretion Review Bubungan Tinggi: Jurnal Pengabdian Masyarakat SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Economics, Entrepreneurship, Management Business and Accounting Indonesian Journal of Economics, Entrepreneurship, and Innovation Educational Studies: Conference Series Langgong: Jurnal Ilmu Sosial dan Humaniora Fundamental and Applied Management Journal Journal of Economic Education and Entrepreneurship Studies Indonesian Journal of Business and Entrepreneurship Research Pinisi Journal of Entrepreneurship Review Indonesian Journal of Enterprise Architecture
Ilham Abu
Universitas Mulawarman Samarinda Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN BERDASARKAN SAK ETAP PADA KOPERASI PERTANIAN SEMOGA JAYA DI KABUPATEN KUTAI TIMUR Fenni Faraidhika; Kadori Haidar; Ilham Abu
Educational Studies: Conference Series Vol 2 No 1 (2022)
Publisher : Faculty of Teacher Training and Education, Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/escs.v2i1.1190

Abstract

Penelitian ini bertujuan untuk mengetahui kesesuaian laporan koperasi pertanian Semoga Jaya dengan SAK ETAP. Koperasi sebagai entitas tanpa akuntabilitas publik yang cukup berkembang di Indonesia sewajarnya telah mengetahui serta menerapkan standar yang tepat sebagai acuan pembuatan laporan keuangan. Berdasarkan hasil pengamatan terlihat bahwa laporan keuangan yang dihasilkan koperasi belum menyajikan gambaran umum koperasi, dan informasi tentang dasar dalam penyusunan laporan keuangan. Koperasi Pertanian Semoga Jaya termasuk dalam golongan entitas tanpa akuntabilitas publik sehingga untuk menghasilkan laporan keuangan yang berkualitas maka dalam menyajikan laporan keuangannya perlu menerapkan SAK ETAP. Jenis penelitian ini menggunakan analisis deskriptif dengan pendekatan kualitatif. Pengumpulan data yang digunakan dalam penelitian ini adalah metode observasi, wawancara, angket dan dokumentasi. Hasil penelitian ini menunjukkan bahwa penerapan akuntansi yang dilakukan oleh koperasi masih sederhana dan belum sesuai dengan SAK ETAP. Hal tersebut karena kurangnya pengetahuan mereka mengenai SAK ETAP serta masih kurangnya sosialisasi ataupun pelatihan dari pihak pemerintah maupun lembaga, sehingga pemahaman akan pentingnya SAK ETAP masih belum dipahami.
Pemberdayaan Masyarakat Melalui Pemasangan Closed Circuit Television dalam Menjaga Keamanan Lingkungan dan Keselamatan Warga Kota Samarinda Muhammad Sultan; Muhammad Rifaidi; Tony Nurmawan; Sunardi Sunardi; Ilham Abu; Sutrisno Sutrisno; Desy Rusmawati
GERVASI: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 3 (2023): GERVASI: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/gervasi.v7i3.6190

Abstract

Abstrak Maraknya tindakan kriminal di lingkungan masyarakat, seperti pencurian kendaraan bermotor dan korban tabrak lari, mendorong pengurus RT 27 Kelurahan Teluk Lerong Ulu Kota Samarinda melakukan pemasangan Closed Circuit Television (CCTV) di lingkungan warga. Kegiatan pengabdian dilakukan oleh para dosen, pengurus RT dan teknisi CCTV sebanyak sembilan orang. Kegiatan pengabdian masyarakat bertujuan untuk meningkatkan pemahaman dan keterampilan warga menggunakan CCTV dalam menjaga keamanan lingkungan dan keselamatan warga setempat. Kegiatan pengabdian kepada masyarakat meliputi tahapan persiapan, pelaksanaan, dan evaluasi. Pemasangan CCTV dilakukan pada Minggu, 9 Juli 2023 di lingkungan RT 27 Kelurahan Teluk Lerong Ulu Kota Samarinda. Hasil kegiatan pengabdian masyarakat menunjukkan bahwa terjadi peningkatan pemahaman dan keterampilan warga dalam menggunakan CCTV yang telah berhasil dipasang yang ditandai dengan kemahiran warga mengoperasikan perangkat CCTV dengan baik.
Analisis Kesiapan Belajar Siswa Kelas IX Pada Mata Pelajaran IPS di SMP Negeri 21 Samarinda Wa Rapida; Kadori Haidar; Ilham Abu
Langgong: Jurnal Ilmu Sosial dan Humaniora Vol 2 No 1 (2022)
Publisher : Jurusan Pendidikan Ilmu Pengetahuan Sosial FKIP Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/langgong.v2i1.1825

Abstract

Permasalahan dalam penelitian ini adalah rendahnya hasil belajar yang diperoleh siswa dalam mengikuti proses pembelajaran. Penelitian ini bertujuan untuk mengetahui bagaimana kesiapan belajar siswa kelas IX di tinjau dari aspek kesiapan fisik, mental, materi dan emosional. Jenis penelitian ini adalah fenomenologi dengan menggunakan pendekatan deskriptif kualitatif. Subjek dalam penelitian ini adalah 45 siswa kelas IX IPS dengan jumlah 18 siswa Lakilaki dan 27 siswa Perempuan di SMP Negeri 21 samarinda. Metode pengumpulan data pada penelitian ini di antaranya observasi, wawancara dan dokumentasi. Data yang diperoleh dianalisis menggunakan teknik reduksi data, penyajian data dan menarik kesimpulan serta verifikasi. Hasil penelitian menunjukan bahwa siswa cukup dikatakan baik dari kesiapan fisik. Siswa juga sangat siap dalam mengikuti pembelajaran, sehingga siswa bisa memberikan pendapat atau argumen yang ditinjau dari kesiapan mental. Siswa juga dikatakan baik dari kesiapan materi yang mana siswa memiliki buku paket dan buku catatan yang dimana buku catatan tersebut digunakan untuk merangkum atau menulis materi yang sudah diberikan. Dikatehui bahwa siswa dapat mengatasi permasalahan serta mengikuti arahan ditinjau dari kesiapan emosional siswa dalam mengikuti proses pembelajaran.
Pengaruh Model Pembelajaran Kooperatif Tipe Jigsaw Terhadap Hasil Belajar Siswa Kristiyani Mitan Keraf; Reza Reza; Ilham Abu
Langgong: Jurnal Ilmu Sosial dan Humaniora Vol 2 No 1 (2022)
Publisher : Jurusan Pendidikan Ilmu Pengetahuan Sosial FKIP Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/langgong.v2i1.1826

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran kooperatif tipe jigsaw terhadap hasil belajar siswa mata pelajaran IPS pada kelas VIII SMP Negeri 21 Samarinda. Penelitian ini merupakan penelitian kuantitatif Jenis penelitian Quasi experimental design, dengan subjek penelitian yaitu siswa kelas VIII SMP Negeri 21 Samarinda sebanyak 65 siswa yaitu kelas VIII A sebagai kelas eksperimen dengan jumlah siswa yaitu 32 orang dan kelas VIII B sebagai kelas kontrol dengan jumlah siswa yaitu 33 orang. Pengumpulan data dilakukan dengan teknik tes untuk mengukur hasil belajar. Berdasarkan hasil analisis deskriptif diperoleh nilai rata-rata untuk kelas eksperimen mengalami peningkatan sebesar 25,92% dan nilai rata-rata untuk kelas kontrol mengalami peningkatan sebesar 20%. Berdasarkan hasil uji hipotesis diperoleh data nilai thitung sebesar 4,294 lebih besar dari nilai ttabel sebesar 1,699 dengan nilai signifikansi 0,05 sehingga Ho ditolak dan Ha diterima. Artinya model pembelajaran kooperatif tipe jigsaw berpengaruh siginifikan terhadap hasil belajar siswa kelas VIII SMP Negeri 21 Samarinda.
The Influence of Foreign Debt and Foreign Direct Investment on Economic Growth in Indonesia Siti Fatimatu Zahro; Sutrisno Sutrisno; Ilham Abu; Ratna Fitri Astuti
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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Abstract

Economic growth remains a primary concern for the government. To stimulate economic growth, the government has implemented foreign debt and foreign direct investment policies. The objective of this research is to examine the influence of foreign debt and foreign direct investment on Indonesia's economic growth. This research employs explanatory research with a quantitative approach, utilizing population and sample data consisting of foreign debt, foreign direct investment, and economic growth from 2013 to 2023. The data analysis techniques include classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, 1 and autocorrelation test), multiple linear regression, hypothesis testing (t-test and F-test), and 2 the coefficient of determination test, using EViews 12 to analyze the data.
Analysis of Business Development Strategies as an Effort to Increase the Selling Value of Souvenirs Typical of Tanjung Bira Beach Bulukumba District Ilham Abu; Ridwan Ridwan; Nur Halim
Indonesian Journal of Business and Entrepreneurship Research Vol. 1 No. 2 (2023): Vol. 1, No. 2, May 2023: Indonesian Journal of Business and Entrepreneurship Re
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

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Abstract

This study aims to determine and analyze the souvenir business development strategy, especially in the souvenir carving business typical of Tanjung Bira Beach which is appropriate so as to increase the selling value. This research is categorized as qualitative descriptive research using SWOT analysis, namely the IFAS and EFAS matrix which are identified as important factors from both the internal environment and the external environment in the form of strengths, weaknesses, opportunities, and threats from the typical souvenir business of Tanjung Bira Beach. Based on the results of the analysis, the strategy generated in this study is in quadrant 1 (one), namely the aggressive or growth strategy quadrant (growth-oriented strategy), where the total score of strengths and weaknesses is 2.95 while the total score of opportunities is 2.94. The position of this quadrant is very favorable because it can be maximally marketed by implementing marketing mix policies such as improving product quality, expanding promotions, maintenance, and improving service quality that support the aggressive growth of business products typical of Tanjung Bira Beach.
Contributions of Innovation and Entrepreneurship Education to Entrepreneurial Intention with Entrepreneurial Motivation as an Intervening Variable in Vocational High School Students Muh. Yahya; Andika Isma; Andi Naila Quin Azisah Alisyahbana; Ilham Abu
Pinisi Journal of Entrepreneurship Review Vol. 1 No. 1 (2023): Pinisi Journal of Entrepreneurship Review
Publisher : Universitas Negeri Makassar

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Abstract

Unemployment is a major problem in Indonesia. This happens because Indonesia is a country with a high population growth rate, which affects the competition for jobs. One way that is considered quite effective to overcome the problem of unemployment is to create or increase the number of entrepreneurs. This study aims to determine the direct effect and indirect effect of Innovation, Entrepreneurship Education, Entrepreneurial Intention, on Entrepreneurial Motivation. The research method used in this research is quantitative. The independent variables are Innovation (X1) and Entrepreneurship Education (X2), the dependent variable is Entrepreneurial Intention (Y), and the Intervening variable is Entrepreneurial Motivation (Z). The number of respondents in this study were Vocational High School students with a sample of 32 students. Based on the results of research that has been done, directly and indirectly Innovation, entrepreneurship education, entrepreneurial intention, and motivation have a significant effect on entrepreneurial intention in Vocational Students.
Understanding the Effect of Entrepreneurship Education on Students' Entrepreneurial Intentions Ilham Abu; Sutrisno Sutrisno
Pinisi Journal of Entrepreneurship Review Vol. 2 No. 2 (2024): Pinisi Journal of Entrepreneurship Review
Publisher : Universitas Negeri Makassar

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Abstract

This research investigates the impact of entrepreneurship education on the entrepreneurial intentions of vocational school students. The study employs a quantitative research methodology, utilizing observation, questionnaires, and documentation as data collection methods. The target group comprises students who have received entrepreneurship education, and the study uses their responses as the research sample. Data were gathered through questionnaires based on a Likert scale, with reliability and validity tests conducted to ensure accuracy. Simple linear regression analysis was then applied to interpret the data. The findings reveal that entrepreneurial knowledge significantly influences students' intentions to engage in entrepreneurship. The relationship between entrepreneurial knowledge and entrepreneurial interest is strong and positive, indicating that as students' understanding of entrepreneurship increases, so does their intention to pursue entrepreneurial activities. Conversely, a lower level of entrepreneurial knowledge is associated with a diminished interest in entrepreneurship. These results underscore the importance of entrepreneurship education in shaping students' entrepreneurial ambitions, suggesting that enhanced knowledge can effectively foster a greater desire among students to embark on entrepreneurial ventures.
Analysis of Segmentation, Targeting, and Positioning (STP) Determination on Sales Volume at Cafe Teras Empang Parepare City Ilham Abu; Ridwan Ridwan
Fundamental and Applied Management Journal Vol. 1 No. 1 (2023): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

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Abstract

This study aims to assess and analyze whether the STP (Segmentation, Targeting, and Positioning) marketing strategy on the sales volume that has been implemented by Cafe Teras Empang in Parepare City has reached approximately one year (2021-2022). This type of research is descriptive quantitative. The population in this study were all employees of Cafe Teras Empang while the sample of this study were all 36 employees of Cafe Teras Empang as respondents using saturated sampling, which is a sampling technique when all members of the population are used as samples. The data collection techniques were carried out by means of questionnaires conducting interviews and questionnaires. While the data analysis technique used is to use Multiple Linear Regression Analysis using two statistical test methods, namely Simultaneous Test (Test f). Based on the results of research with statistical data analysis, the indicators in this study are valid and the variables are reliable. In the classical assumption test, it is proven that all indicators are normally distributed and there is a significant linear relationship between each independent variable and the dependent variable, for influence Segmentation, Targeting, and Positioning all have a positive direction and are not significant in their influence on the sales volume at Cafe Teras Empang in Parepare City.
Young Generation’s Investment Motivation: Insights from a Self-Determination Theory Perspective Ilham Abu; Mahmudatus Sholihah; Wahyudin
Fundamental and Applied Management Journal Vol. 2 No. 1 (2024): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

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Abstract

This study aims to understand investment motivation among students in Makassar using the Self-Determination Theory (SDT) framework. Data were collected from students through an online questionnaire and analyzed using SPSS software. The findings indicate that students' investment motivation is influenced by several key factors, including autonomous motivation, competence, social relatedness, intrinsic motivation, and commitment. The results highlight that students have a strong desire to independently manage their investment activities, feel confident in their ability to understand and engage in investment, and benefit from the support of peers, family, and community. Intrinsic motivation plays a significant role, reflecting personal satisfaction and interest in investment, while high levels of commitment suggest a strong dedication to maintaining their investment activities. Overall, the study reveals that students in Makassar exhibit a high level of investment motivation, driven by the need for autonomy, competence, and social connections. The research underscores the importance of financial literacy and social support in shaping students' investment motivation. Educational institutions and financial organizations are encouraged to collaborate in enhancing financial literacy and providing educational programs that support students' investment motivation.
Co-Authors Abdul Hafid Alda Ananda Alfira Alfira Andi Amrullah Andi Naila Quin Azisah Aliasyahbana Andika Isma Arjuna Agung Grison Masiku Desy Rusmawati Emil Riza Putra Fenni Faraidhika Hajar Dewantara Indah Permatasari Kadori Haidar Kristiyani Mitan Keraf Mahmudatus Sholihah Marhawati Muh Yahya Muh Yahya Muh. Yahya Muhammad Aras Muhammad Rakib Muhammad Rifaidi Muhammad Sultan Nasib Subagio Nur Astaman Putra Nur Halim Nur Halim Nurhayani Nurul Azizah Nurul Azizah Ratna Fitri Astuti Reza Reza Reza Reza Ridwan Ridwan Ridwan Ridwan Ridwan Riska Aisyah Nurjanna Riyo Riyadi Rizka Aisyah Nurjannah Siti Fatimatu Zahro Sunardi Sunardi Sutrisno Sutrisno Sutrisno Sutrisno Sutrisno Tiara Sinta Batubara Tony Nurmawan Wa Rapida Wahyudin Zul Fadly Amir