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All Journal Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Tekstual Sosioreligius: Jurnal Ilmiah Sosiologi Agama Jurnal Mirai Management PENDIPA Journal of Science Education Jurnal Pendidikan Matematika Raflesia Hasanuddin Journal of Applied Business and Entrepreneurship AFEBI Islamic Finance and Economic Review SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting YUME : Journal of Management MEDIA INFORMASI EIGEN MATHEMATICS JOURNAL Jurnal Kumparan Fisika Maspul Journal of Community Empowerment Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Akuntansi Peradaban Borneo Journal of Biology Education (BJBE) Journal of Literate of English Education Study Program (JLe) Akuntansi'45 International Journal of Humanities Education and Social Sciences Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Pengabdian Masyarakat Waradin Jurnal Masyarakat Mengabdi Nusantara Jurnal Nusantara Berbakti Amplitudo: Jurnal Ilmu dan Pembelajaran Fisika Jurnal Pengabdian Bidang Kesehatan International Journal of Economic Research and Financial Accounting Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Nirwana Nirwana
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Kegiatan Berbagi Kasih: Pembagian Bubur Kacang Ijo Untuk Anak-Anak Yatim Piatu Sebagai Bentuk Kepedulian Sosial di Panti Asuhan Puteri Melati `Aisyiyah Nurul Hidayat; Januari Darung; Kartini Kartini; Nirwana Nirwana; Syarima Z; Qoningatun Nashikhah
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 3 No. 5 (2025): Oktober : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i6.1124

Abstract

Sharing love is a form of caring for others, especially for orphans in orphanages. On Friday 20 September 2024, we held a love sharing event by distributing green bean porridge to orphans at the Puteri Melati `Aisyiyah Orphanage in Sebengkok, Tarakan. This event aims to provide simple happiness and strengthen ties between the community and children in orphanages. Social activities such as sharing food are often considered trivial. In fact, for those living in orphanages, healthy and nutritious food is an important need that is sometimes difficult to meet regularly. By distributing green bean porridge, we not only provide nutritional intake that is beneficial for the body, but also provide happiness and new enthusiasm for the children there. This activity is a form of love that they can feel directly, both through the taste of the food they enjoy and through our presence who provides attention and care. Apart from that, green bean porridge has its own meaning in the tradition of sharing in Indonesian society. As a food that is often associated with moments of togetherness and mutual cooperation, green bean porridge is a symbol of simplicity and sincere love. When this porridge is distributed in orphanages, it is not just food, but becomes a symbol of concern from those who care about the welfare of the children there. Social concern is an attitude of connection with humanity in general, an empathy for every member of the human community, for example female students. Community service is one of the media to hone student awareness in carrying out community service.
MENGUKUR KINERJA SUMBER DAYA MANUSIA DENGAN PENDEKATAN HUMAN RESOURCES SCORECARD Amalia, Alia Rezki; Haliah Haliah; Nirwana Nirwana
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.270

Abstract

Human resources are one of the main factors in determining the success of a company, agency, or organization so that it becomes an inseparable unit. Therefore, it is necessary to have human resources with high competence to support the improvement of employee performance. Human resources scorecard is the capacity to design and implement a HR strategic measurement system that represents an important tool that companies used to develop and deploy more effective HR strategies. The purpose of this study is to describe the measurement of employee performance using the Human Resources Scorecard measurement system approach from various perspectives. This study uses a systematic literature review. The results of the review show that the average performance achievement that meets the performance level is good, although there are still some from the perspective of this Human Resources Scorecard that has not been achieved in both the service and manufacturing industries. Consequently, every company must be able to assess the performance of its employees so that it can increase motivation, provide comfort and improve the contribution of each individual in the company so the goals could be achieved.
Strategi Pencegahan Fraud dalam Pemilihan Penyedia Jasa Konstruksi: Pendekatan Tinjauan Literatur Sistematik Vandy Rahmarta; Nirwana Nirwana; Syamsuddin Syamsuddin
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4958

Abstract

Fraud dalam pemilihan penyedia jasa konstruksi menjadi salah satu tantangan besar yang dihadapi oleh Kementerian Pekerjaan Umum dan Perumahan Rakyat (PUPR) di Indonesia. Berbagai kasus fraud telah menyebabkan kerugian finansial yang signifikan dan merusak reputasi serta kualitas proyek konstruksi. Artikel ini bertujuan untuk mengidentifikasi dan mengevaluasi strategi pencegahan fraud yang efektif melalui pendekatan tinjauan literatur sistematik. Dengan menelaah sejumlah penelitian dan publikasi akademik, artikel ini menyajikan analisis mendalam mengenai tiga aspek utama: transparansi, akuntabilitas, dan pendidikan serta pelatihan. Hasil tinjauan menunjukkan bahwa transparansi dalam proses pemilihan penyedia jasa sangat penting untuk mengurangi potensi fraud. Akuntabilitas melalui pengawasan internal dan eksternal memainkan peran kunci dalam menjaga integritas proses pemilihan. Selain itu, pendidikan dan pelatihan yang memadai bagi pegawai dapat meningkatkan kesadaran dan kapasitas dalam mendeteksi serta mencegah fraud. Artikel ini menyimpulkan bahwa penerapan strategi pencegahan yang komprehensif dapat secara signifikan mengurangi risiko fraud, meningkatkan efisiensi proses pemilihan, dan memperkuat kepercayaan publik terhadap sektor konstruksi di Indonesia.
Pengaruh Pemahaman Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan : Studi Kasus Pada Pemerintah Daerah Kabupaten Pulau Taliabu Sandra Jeanet Muntu; Wa Ode Helda; Helda Nelvia; Hasbullah Hasbullah; Nirwana Nirwana; Darmawati Darmawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3755

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman Standar Akuntansi Pemerintahan (SAP) terhadap kualitas laporan keuangan pada Pemerintah Daerah Kabupaten Pulau Taliabu. Kualitas laporan keuangan diukur dari aspek relevan, andal, dapat dipahami, dan dapat dibandingkan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei, dimana data dikumpulkan melalui kuesioner yang disebarkan kepada pegawai di Badan Pengelolaan Keuangan dan Aset Daerah yang terkait langsung dengan penyusunan laporan keuangan Pemerintah Daerah. Hasil analisis menunjukkan bahwa terdapat hubungan yang signifikan antara pemahaman SAP dan kualitas laporan keuangan. Pegawai yang memiliki pemahaman yang lebih baik tentang SAP cenderung menghasilkan laporan keuangan yang lebih berkualitas. Penelitian ini menyarankan pentingnya pelatihan dan pengembangan kompetensi bagi aparatur pemerintah untuk meningkatkan pemahaman terhadap SAP, sehingga dapat mendukung transparansi dan akuntabilitas pengelolaan keuangan daerah.
Analisis Pengaruh Akuntabilitas dan Transparansi Terhadap Pengelolaan Anggaran Belanja Dinas Sosial Kota Makassar Sitti Jam'iah H.A; Gde Made Dwi Praditya Rahadi; A. Indrianti Ismunandar; Darmawati Darmawati; Nirwana Nirwana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3932

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi terhadap pengelolaan anggaran belanja Dinas Sosial Kota Makassar. Metode yang digunakan adalah kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang dibagikan kepada 100 pegawai Dinas Sosial Kota Makassar dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa akuntabilitas dan transparansi memiliki pengaruh positif dan signifikan terhadap pengelolaan anggaran. Uji asumsi klasik yang mencakup uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi menunjukkan bahwa model regresi yang digunakan memenuhi semua asumsi yang diperlukan. Koefisien determinasi (R²) sebesar 0.65 menunjukkan bahwa 65% variasi dalam pengelolaan anggaran dapat dijelaskan oleh akuntabilitas dan transparansi. Uji F menunjukkan bahwa model regresi signifikan secara keseluruhan dengan nilai F-hitung sebesar 45.67 dan p-value sebesar 0.000. Temuan ini menunjukkan pentingnya meningkatkan akuntabilitas dan transparansi dalam pengelolaan anggaran untuk mencapai penggunaan dana yang lebih efektif dan efisien. Rekomendasi yang diberikan termasuk peningkatan pelatihan dan pendidikan terkait akuntabilitas dan transparansi bagi pegawai, implementasi teknologi informasi untuk meningkatkan transparansi, dan peningkatan sistem pengawasan dan evaluasi terhadap penggunaan anggaran.
The Relationship Between Realization Of Apbd And Regional Economic Growth: An Empirical Study In Makassar City Fitriani Fitriani; Haliah Haliah; Nirwana Nirwana
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 6 (2025): IJHESS JUNE 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i6.1643

Abstract

This study aims to analyze the relationship between the realization of the Regional Revenue and Expenditure Budget (APBD) and economic growth in Makassar City during the 2020–2023 period. The approach used is quantitative with descriptive statistical analysis methods, Pearson correlation, and simple linear regression. Secondary data were obtained from BPS, the APBD Realization Report, and documents from the Ministry of Finance and Bappeda. The results of the study show that regional spending increased significantly from IDR 4.21 trillion in 2020 to IDR 5.64 trillion in 2023. On the other hand, economic growth showed a post-pandemic recovery with an average annual growth of 3.25%. The correlation test shows an r value of 0.91, which indicates a very strong positive relationship between regional spending and economic growth. The regression equation Y = -3.54 + 1.78X confirms that public spending plays an important role in driving economic development in Makassar City.
Pembuatan Sabun Cair dari Minyak Sawit di Desa Batu Belah Kabupaten Kampar Zuqni Meldha; Idral Amri; Zulfansyah Zulfansyah; Hari Rionaldo; Syamsu Herman; Nirwana Nirwana; Lisa Legawati; Salma Liska; Yogi Yolanda; Yola Bertilsya Hendri; Alltop Amri Ya Habib
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i2.643

Abstract

The demand for natural self-care products is rising as more people recognize the value of keeping healthy skin and protecting the environment. Cooking oil, which is a derivative of palm oil, is an ingredient that is easily found by people in Batu Belah Village, Kampar Regency. This material has great potential to be processed into value-added products such as liquid soap. This study focuses on the use of cooking oil as the primary ingredient for producing liquid soap, while also opening new economic opportunities for the village community. This initiative captured the interest of Batu Belah People.In an attempt to implement the technology, the community service team distribute the liquid soap to the neighborhood.
Sosialisasi Pengenalan Penyakit Rematik dan Makanan yang Tepat Bagi Penderita Rematik di Kelurahan Liku Lambara Tawaeli Wirda Wirda; Reny Reny; Zulaikhah Dwi Jayanti; Nirwana Nirwana
Jurnal Nusantara Berbakti Vol. 1 No. 4 (2023): Oktober : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i4.268

Abstract

Rheumatic disease (rheumatoid arthritis) is a degenerative disease that affects the productive age of 25-60 years which results in decreased community productivity. The immunological pathology process occurs several years before clinical symptoms appear. One of the causes of rheumatoid arthristis is the regulation of food patterns which is a triggering factor for arthritis. The purpose of this study is to help introduce rheumatic diseases and the right food for people with rheumatism in Liku Lambara Village, Tawaeli District. The method used in the socialization was face-to-face and lecture method in one of the residents' houses. The results of the activity showed that the community understood the socialized material well. In conclusion, the community
Estimasi Parameter Model Moving Average Orde 1 Menggunakan Metode Momen dan Maximum Likelihood Nirwana Nirwana; Mustika Hadijati; Nurul Fitriyani
Eigen Mathematics Journal Vol 1 No 1: Vol 1 No 1 Juni 2018
Publisher : University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.181 KB) | DOI: 10.29303/emj.v1i1.8

Abstract

Autoregressive Integrated Moving Average is a model that commonly used to model time series data. One model that can be modeled is Moving Average (MA). In this study, the estimation of parameters was performed to produce the model estimator parameter, where if the order component of the MA model is known, then the methods that can be used are the Ordinary Least Square (OLS) method, Moment method, and Maximum Likelihood method. But in fact, there are often assumption deviations when using the OLS method, one of which occurs heteroscedasticity (variant is not constant) which is produce a poor estimator. This study used both Moment and Maximum Likelihood method in estimating the parameter of the 1st Moving Average model, denoted by MA (1). The result showed that MA (1) parameter model using Moment method gave better result than Maximum Likelihood method. This can be seen from the value of Schwartz Bayesian Criterion (SBC) of both Moment and Maximum Likelihood method parameter estimator with magnified amount of data and various parameters values generated.
Co-Authors A. Indrianti Ismunandar Abd. Rasyid Syamsuri ABDUL HAMID HABBE Abdul Razak Munir Adrian Syawal Ahmad Wiranto Ainun Azzarah Annur Alia Rezki Amalia Alimuddin Alimuddin Alltop Amri Ya Habib Andi Rahma Nur Alam Andi Wawo Angelina Debbie Asri Aulia Ainun Bahruddin Bahruddin Darmawati Darmawati Dedy Hamdani Dewi Anggraeni Dewi Herawaty Dewi Retnaningati Donny Kurniawan Dwi Reski Marham Novianti Eko Swistoro Erdiyanto Erdiyanto Erniati Erniati Eva Efriyani Fernando S Sihotang Fitriani Fitriani Frengky Mandacan Galih Ageng Pambudi Gde Made Dwi Praditya Rahadi Hafsah Hafsah Haliah, Haliah Hanis Destrini Hari Rionaldo Hasbullah Hasbullah Helda Nelvia Hendri, Yola Bertilsya Husnul Hatima Hutri Rara Panggalo Ian Siswanto Idral Amri Indra Sakti Irdoni HS Irdoni Irdoni Irmayanti Sudirman Januari Darung Joni Miharyono Kartini Kartini Kiran Salsabilah Lisa Legawati M. Lutfi Firdaus Maliyo Junizon Mansur Mansur Maradona Maradona Maria Peratenta Marina Marina Muhammad Ismail Mustafa, Mifta Mustika Hadijati Muthmainnah Mursidin Nico Gunawan Noferi Yanli Nur Alam Fajar Nurayni Wahdaniyah Nurmilasari Nurmilasari Nurul Fitrahminarsih N Nurul Fitriyani NURUL HIDAYAT Nyoman Rohadi Pratiwi Bayuningrum Qoningatun Nashikhah Rahmad Agung Yanuardhi Randi Farlindo Reny Reny Rexi Agusmin RIA AGUSTIN Ria Aprilia Rico Januar Sitorus Ridwan Ridho Risky Deliana Safira Welay Salma Liska Sandra Jeanet Muntu Septiani Lestari Sitti Jam'iah H.A Sri Helianty Suhairi Suhairi Suhendri Syahruni Syahruni Syamsu Herman Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsul Alam Syarif Syahrir Malle Syarima Z Tria Wulandari Ummu Aiman Vandy Rahmarta Vijay Amar Wa Ode Helda Wahyu Widada Wasriani Wasriani Wirda Wirda Yolanda, Yogi Yustinawati Yustinawati Yusuf Bahtiar Zulaikhah Dwi Jayanti Zulfansyah Zulfansyah Zuqni Meldha