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All Journal International Journal of Evaluation and Research in Education (IJERE) Katalogis Humanis : Jurnal Pengabdian Kepada Masyarakat Ilmu Administrasi Publik SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Journal of Tropical Soils JREC (Journal of Electrical and Electronics) JSTT Penggunaan Media Sains Flipbook dalam Pembelajaran IPA di Sekolah Dasar Journal of Indonesian Economy and Business REKAYASA Sosio Konsepsia Jurnal Sains dan Inovasi Perikanan/Journal of Fishery and Innovation (JSIPi) JURNAL HAMA DAN PENYAKIT TUMBUHAN TROPIKA Jurnal Mirai Management Jurnal Manajemen AKRUAL: Jurnal Akuntansi QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Jurnal Pendidikan Dasar JWP (Jurnal Wacana Politik) JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN SEIKO : Journal of Management & Business YUME : Journal of Management Jurnal Ilmiah Ecosystem JUPE : Jurnal Pendidikan Mandala PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat GROWTH Jurnal Ilmiah Ekonomi Pembangunan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Maju Jurnal Abdi Insani Forecasting : Jurnal Ilmiah Ilmu Manajemen Jurnal Abdidas Jurnal Rekayasa Infrastruktur Hexagon Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Wahana Pendidikan Indonesian Journal of Business and Management Journal La Lifesci Jurnal Tika Jurnal Abdimas Bina Bangsa Khatulistiwa: Jurnal Ilmu Pendidikan Bima Nursing Journal Matriks Teknik Sipil Journal Of Human And Education (JAHE) PEDAGOGI: Jurnal Ilmiah Pendidikan Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Journal of Government Science Studies KOLONI Indonesian Research Journal on Education JAGE JOURMICS : Journal of Media and Communication Studies National Multidisciplinary Sciences Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Journal International Journal of Teaching and Learning (INJOTEL) INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Sustainable Civil Building Management and Engineering Journal The Eastasouth Journal of Social Science and Humanities Feedback International Journal of Communication Cahaya Pengabdian Pendidikan Olahraga dan Kesehatan ABDIMASTEK Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran Socious Journal Jurnal Sipakatau
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TINGKAT TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DI DESA KEBO KECAMATAN LILIRILAU KABUPATEN SOPPENG Tahir, Ratih Purwati; Syadaruddin, Andi; Muhtar, Muhtar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.312

Abstract

Qualitative research was used in this study, aiming to describe and describe events and phenomena that occurred in Kebo Village, Lilirilau District, Soppeng Regency, including transparency in the planning, implementation, and supervision of Village Fund Budget (ADD) financial management. The results of the study indicate that the village government is committed to implementing accountable and regulatory-compliant governance. The implementation of transparency not only increases public trust but also strengthens the effectiveness of the financial planning process that is responsive to village needs. The Kebo Village Government has complied with laws and regulations when conducting accountability reports. Compliance with regulations indicates that the village government has implemented the final measure of transparency, namely a legal system that guarantees openness in financial management.
STRATEGI PENGEMBANGAN UMKM BERBASIS DIGITAL DI KABUPATEN BANGGAI DALAM MENINGKATKAN DAYA SAING Nova, Vivian; Jufri , Rifqah Ramdhana; Lukman, Andi Muhammad; Nur , Amal; Muhtar, Muhtar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.324

Abstract

The rapid development of digital technology in recent years has created significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve operational efficiency, expand market reach, and strengthen competitiveness amid increasingly dynamic and competitive market conditions. Banggai Regency, as one of the regions experiencing rapid MSME growth, has also felt the impact of these changes. However, this progress is accompanied by various challenges, particularly the low level of digital literacy, limited access to capital, and the ability of business actors to adapt to new technologies. This study aims to analyze relevant and effective digital-based MSME development strategies to enhance the competitiveness of business actors in Banggai Regency. A descriptive qualitative approach was employed, with data collected through in-depth interviews with MSME actors, officials from the Office of Cooperatives and MSMEs, and business facilitators within the region. This method was chosen to obtain a comprehensive understanding of field conditions and the actual needs of MSMEs in their digital transformation process. The findings indicate that MSME strengthening strategies must focus on comprehensive digital transformation, including training on e-commerce platforms, optimization of social media for marketing, enhancement of digital branding, and the utilization of digital financial services such as e-wallets and fintech lending. Furthermore, collaboration among local governments, MSME communities, financial institutions, and private stakeholders plays a crucial role in building a sustainable digital ecosystem. Based on these findings, this study recommends the development of an integrated digital ecosystem in Banggai Regency, the establishment of local business incubators to provide continuous assistance to business actors, and the acceleration of technology-based access to capital. These efforts are expected to strengthen the adaptive capacity of MSMEs and improve their competitiveness in the digital economy era.
Tinjauan Yuridis Tanggung Jawab Terbatas Perseroan Perorangan sebagai Badan Hukum Sumarlin, Muhammad Ikzhan; Hanafie, Nurharsyah Khaer; Firmansyah, Firmansyah; Muhtar, Muhtar
SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-ilmu Sosial, Hukum dan Pengajarannya Volume 21, Nomor 1 (Januari 2026)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/supremasi.v21i1.71335

Abstract

Penelitian ini berfokus pada tanggung jawab terbatas (limited liability) dalam perseroan perorangan sebagai badan hukum. Tujuan dari penelitian ini adalah untuk mengenalisis apakah implementasi tanggung jawab terbatas (limited liability) pada perseroan perorangan sebagai badan hukum sudah sesuai dengan prinsip entitas terpisah (separate entity). Metode yang digunakan dalam penelitian ini adalah jenis penelitian hukum normatif dengan menggunakan pendekatan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach). Hasil penelitian ini menunjukkan bahwa tanggung jawab terbatas (limited liability) dalam perseroan perorangan sebagai badan hukum tidak sejalan dengan prinsip entitas terpisah (separate entity) yang pada dasarnya merupakan prinsip yang membentuk tanggung jawab terbatas pada perseroan. Karena kedudukan pemilik perseroan perorangan merupakan pemegang saham sekaligus direksi dalam perseroan perorangan. Kedudukan pemilik sebagai pemegang saham sekaligus direksi dalam perseroan perorangan membuat kepentingan perseroan perorangan dengan kepentingan pemegang saham dalam hal ini pemilik merupakan dua hal yang sulit untuk dipisahkan. Sehingga tanggung jawab terbatas dalam perseroan perorangan hanya akan mempebesar kemungkinan perseroan perorangan dimanfaatkan oleh pemilik untuk kepentingan pribadi, yang pada akhirnya menyebabkan perseroan perorangan dan pihak ketiga yang memiliki hubungan hukum dengan perseroan perorangan mengalami kerugian.
Analysis of Social and Economic Inequality in Access to Health Services: A Case Study in an Urban Area Muhtar, Muhtar; Tuhumury, Joana Joanitha; Khairunnisa, Atikah; Fretes, Judy De
Socious Journal Vol. 1 No. 3 (2024): Socious Journal - June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/ywsnhj13

Abstract

This research highlights the importance of research into socio-economic inequality in Indonesia, particularly in Maluku Province, with a focus on Buru Village. This research uses qualitative methods, namely observation and interviews, to explore the impact of economic equalization policies on socio-economic inequality at the local level. From September 2022 to March 2023, there was a decrease in the Gini Ratio, which shows a positive indication of economic equalization efforts. However, the impact of this decline was unevenly distributed between urban and rural areas. The results of this study show that although Maluku Province is classified as low in economic inequality by World Bank standards, there are significant challenges that need to be addressed to prevent a potential increase in inequality in the future. The analysis highlights that factors such as access to resources, economic opportunities, and infrastructure differences between urban and rural areas are key elements affecting economic distribution in Maluku. The research provides policy recommendations to improve inclusiveness in economic growth, with the aim of achieving more equitable and sustainable development across the province. Recommendations include improved access to education and training, better economic infrastructure in rural areas, as well as policies that support the development of micro, small and medium enterprises (MSMEs) as a key driver of local economic growth. As such, this research not only provides a deeper understanding of the dynamics of socio-economic inequality in Maluku but also offers concrete solutions to redress existing economic disparities and promote inclusive growth for all communities in the region
Digital Literacy and Digital Ethics Strengthening Program For Generation Z in The Information Era for High School Students Masni, Masni; Asrianti, Asrianti; Gani, Andika Wahyudi; Muhtar, Muhtar; Suwahyu, Irwansyah; Asriadi, Muhammad
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 5 (2025): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i5.2533

Abstract

This community engagement program aims to enhance digital literacy and digital ethics among Generation Z, particularly high school students in grades XI and XII in Wonomulyo, in response to the complex challenges of the information era. As digital naives, Generation Z has broad access to technology but often lacks the critical and ethical skills necessary for responsible digital media use. This program was designed to provide a comprehensive understanding of how to use digital platforms wisely, safely, and ethically through participatory and experiential learning methods. The implementation included socialization sessions, interactive workshops, case simulations, group discussions, and student-led digital campaigns. The results showed a significant improvement in students’ conceptual understanding, critical thinking abilities, and ethical awareness in navigating digital content. Participants also displayed strong enthusiasm in formulating a digital code of ethics and raising collective awareness about the dangers of misinformation, cyberbullying, and negative digital footprints. With active support from school officials and facilitators, the program effectively fostered responsible digital citizenship. It is hoped that this initiative can be sustainably replicated within the school environment and further developed as part of a character education curriculum rooted in digital competence. Strengthening digital literacy and ethics is a crucial step in preparing young generations to face global challenges wisely and ethically.
Co-Authors A.A. Ketut Agung Cahyawan W Abadi Sanosra Abdul Karim Achsanta, Aldy Fariz Agus Sugiarto Ahmad Ahmad Ahmad, Hilfi Harisan Ahmad, Nur Amalia Ramadhani Aji Deni Aldri Frinaldi Alfian, Adit Alfian Almughni, Muhammad Afdha Alif Amal, Amal Amal, Amal Fauqi Amijaya, Jimi Amirul Mustofa Amri Gunasti Amrullah Amrullah Andi Dian Fitriana Aniek Hindrayani Annisa, Winda Nurul Anungrah, Annisa Putri Arina, Faula Armus, Rakhmad Asrianti, Asrianti Asriati Asriati, Asriati Asriyana, . Atia Sonda Baehaqi Bagaskara, Rafli Priyantama Ramadhan Bakar, Herminawaty Abu Binti Muchsini Budi Satrio Bakti Budi Setiyono Budiarti, Wiwik Cicilia Dyah Sulistyaningrum Indrawati Dania, Mochamad Ikbal Rezki Dede Rusmana Delano, M Fabian Reinhard Desta, Senki Desviona, Nayla dwi wahyono Faiz, Syukron Faniarti, Faniarti Fatmawati, Fatmawati Fauziah Fauziah Firman, Abdul Firmansyah Firmansyah Fitriyah Fitriyah Fretes, Judy De Gunawan Gunawan H.M. Nuh Fadillah, H.M. Nuh Hamduwibawa, Rofi Budi Hanafie, Nurharsya Khaer Hanafie, Nurharsyah Khaer Haryati, Eny HASNAWI HARIS, HASNAWI Hendra Gunawan Herlambang, Toni Herminawati Abubakar, Herminawati Herwanita, Herwanita Heryanto, Religius Humairah, Ira I. Telussa, Sandra Ichsan, Muhammad Chaerul Ilanka Cahya Dewi Indah Huruswati, Indah Indrayana, Ketut Indriyani, Niken Ipak Rahmawati, Erna Irsyad Dhahri Samad Irwansyah Suwahyu Jufri , Rifqah Ramdhana Jufri, Rifqah Ramdhana Jumriani, Jumriani Junaedi Junaedi Jusran Jusran KHAER, NURHARSYA Khairunnisa, Atikah La Sara Legowo, Danang Kristioko Lili Ruhyana Lukman Medriavin Silalahi Lukman, Andi Muhammad M. Yunasri Ridhoh Makkira, Makkira MARIA BINTANG MARLINA, LILIS Masni Masni Melina Melina, Melina Merdekawati, Eka Mudrik Alaydrus Muh. Kasim Muhammad Asriadi Muhlis Muhlis Mulyatno, Mulyatno Munandar, Rizky Aris Munawir Yusuf Muslimin Muslimin Naim, Yanto Nova, Vivian Nur , Amal Nur Hidayat Sardini Nur, Rismawati Nurdiah Husnah Nurdianty Nurdinawati, Nurdinawati Nurhasan Hamidi Nurjannah Nurjannah Nurul Jannah Ophir, Yotam PAHAR KURNIADI, PAHAR Parenden, Adrianus Permana, Aang Panji Priyono, Pujo Pujitresnani, Arierta Putra, Dhian Wahana Putri, Anis Natasya R, Khairunas. R. Rusli Ramdhan, Dendy Syahru Randiawan, Randiawan Rochendi, Agus Dendi Rukoyah, Rukoyah Rustam Pabe, Rivani Sabir, Rafni Nuranda Sally, Jihan Safira Rospitasari Harun Salsabila, Annisa Aulia Sampulawa, Selmin Sappewali, Sappewali Satrul, Hairul Saleh Septiyani, Michaelia setiono setiono Setiono Setiono Sigit Permansah Sirappa, Marthen P. Sirappa, Marthen Pasang Siswandari Siswandari, Siswandari Soeparli, Alian Jerly Sosang, Agustinus Sri Sumaryati Standsyah, Rahmawati Erma Subagya Subagya, Subagya Sudarmaji, Sigid Bayu Sudirman Sudirman Sugiyarto Sugiyarto Sugyanto, Andri Sukmawati, Yulinda Sulaeha Sulaeha, Sulaeha Sulastri, Elsa Sumarlin, Muhammad Ikzhan Supratman, Andi Suprijati, Jajuk Susanti, Asri Diah Susilaningsih Susilaningsih, Susilaningsih Sutaryo Sutaryo Suyanto Suyanto Syadaruddin, Andi Syamsiar, Syamsiar Syarif Abdullah Syarifuddin, Phitra Anjani SYLVIA SJAM Tahir, Ratih Purwati Tanry, C. Selry Totok Dwi Kuryanto Tuanaya, Wahab Tuhumury, Joana J Tuhumury, Joana Joanitha Vien Sartika Dewi Wahidah Wahidah Wahyudi Gani, Andika Wahyuni, Resky Ayu Wance, Marno WICAKSONO, AGUNG SATRIO Winarna, Jaka Wulansari Kus, Rr Retno Wuryanta, AG Wenats Yanuar, Setiyo Ferdi Yeye Suhaety Yusri Yusri Zen, Mohammad Zaim