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All Journal AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia Multitek Indonesia : Jurnal Ilmiah PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal IMPACT: Implementation and Action Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi International Journal of Research in Vocational Studies (IJRVOCAS) Indonesian Journal of Applied Accounting and Finance International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Eksplorasi Humaniora Journal of Business Transformation and Strategy Asian Journal of Management, Entrepreneurship and Social Science
Fattah, Tino Kemal
Politeknik Negeri Banjarmasin
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EDUKASI KEWIRAUSAHAAN UNTUK MENINGKATKAN MOTIVASI, KREATIFITAS DAN INOVASI PADA KELOMPOK WANITA TANI (KWT) MAWAR KOTA BANJARBARU Tino Kemal Fattah; Putriana Salman; Muhammad Syahid Pebriadi
Jurnal Pengabdian Eksplorasi Humaniora Vol. 1 No. 2 (2023): Jurnal Pengabdian Eksplorasi Humaniora
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ekshum.v1i1.1

Abstract

ABSTRAK: Tujuan kegiatan pengabdian kepada masyarakat ini yaitu untuk memberikan edukasi kepada anggota Kelompok Wanita Tani (KWT) Mawar tentang kewirausahaan guna meningkatkan motivasi, kreatifitas dan Inovasi. Metode pelaksanaan yang digunakan yaitu pemberian materi dan diskusi, tanya jawab. Adapun hasil yang sudah dicapai dalam kegiatan edukasi ini yaitu materi disampaikan oleh narasumber yang meliputi tentang pentingnya berwirausaha, motivasi berwirausaha, kreatifitas dan inovasi produk. Peserta juga diberikan kesempatan untuk melakukan diskusi dan tanya jawab dengan narasumber. Luaran yang diperoleh dalam kegiatan ini yaitu para peserta mendapatkan pengetahuan dan wawasan baru tentang bagaimana mengembangkan usahanya, yaitu dengan meningkatkan kreatifitas dan inovasi. Kreatifitas dan inovasi produk dapat menambah nilai jual produk, sehingga pendapatan keluarga ikut meningkat pula. . Kata kunci : Kewirausahaan, Motivasi, Kreatifitas, Inovasi, KWT Mawar ABSTRACT: The purpose of this community service is to provide education to members of the Kelompok Wanita Tani (KWT) Mawar about entrepreneurship in order to increase motivation, creativity, and innovation. The implementation method used are the provision of material and discussion, question and answer. The results that have been achieved in this activity are material delivered by speakers which include the importance of entrepreneurship, entrepreneurial motivation, creativity and product innovation. Participants were also given the opportunity to hold discussions and ask questions with the speakers.The output obtained in this activity is that the participants gain new knowledge and insights about how to develop their business, namely by increasing creativity and innovation. Creativity and product innovation can add to the selling value of products, so that family income also increases. Keywords: Entrepreneurship, Motivation, Creatifity, Innovation, KWT Mawar
Pembuatan Nugget Terong sebagai Alternatif Olahan Hasil Pertanian Pada KWT Mawar Kota Banjarbaru Salman, Putriana; Fattah, Tino Kemal; Pebriadi, Muhammad Syahid
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i1.16951

Abstract

Kegiatan bercocok tanam tidak hanya dilakukan oleh pria, wanita pun mampu melakukan kegiatan pertanian. Salah satunya adalah Kelompok Wanita Tani (KWT) Mawar Kota Banjarbaru melalui program Pekarangan Pangan Lestari (P2L). Berdasarkan hasil observasi, selama ini hasil pertanian yang diperoleh langsung dijual atau dikonsumsi sendiri saja, terkadang tidak habis terjual dan dikonsumsi sehingga terbuang sia-sia karena umur simpan yang pendek. Oleh karena itu, diperlukan suatu kegiatan pelatihan untuk anggota KWT agar dapat mengolah hasil pertaniannya dengan baik. Tujuan dari pelaksanaan kegiatan ini yaitu untuk meningkatkan pengetahuan dan keterampilan mitra dalam mengolah hasil pertanian serta menghitung harga pokok produksi nugget terong yang diolah. Metode yang digunakan yaitu pemberian materi dan tutorial pembuatan nugget terong. Hasil dari kegiatan ini yaitu peserta dapat membuat nugget   terong secara mandiri di rumah dan berdasarkan hasil pretest dan posttest menunjukkan peningkatan pemahaman tentang menghitung harga pokok produksi, dari yang sebelum pemberian materi rata-rata nilai sebesar 49.94 dan setelah pemberian materi meningkat menjadi 76,79. Untuk keberlanjutan program, kegiatan pembuatan nugget terong ini diharapkan terus berlanjut agar dapat menambah penghasilan keluarga. 
Digitalisasi Keuangan UMKM Solusi Modern dan Efisien dengan Zahir Accounting Rahmawati, Ningtyas; Fattah, Tino Kemal; Salman, Putriana; Pebriadi, Muhammad Syahid
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/gd0cc259

Abstract

This research evaluates the implementation of Zahir Accounting as a digital financial management solution for UMKM Nazwa Sasirangan in Banjarmasin. The study aims to enhance operational efficiency and financial accuracy through the use of Zahir Accounting. The research employs a descriptive qualitative method, including data collection from financial records, observation, and structured interviews with key stakeholders. The analysis focuses on the financial performance of UMKM, examining aspects such as total assets, equity, revenue, cost of goods sold, operating expenses, and net income. Results indicate that Zahir Accounting significantly improves the accuracy of financial records and the transparency of financial reporting. The total assets of the UMKM reached Rp 93,163,833, with equity amounting to Rp 84,151,378. Despite recording a net loss of Rp 1,676,000 due to high cost of goods sold and operating expenses, the UMKM maintained a positive net cash flow from operating activities of Rp 14,129,000. The implementation of Zahir Accounting also reduced errors in transaction recording and facilitated more precise financial analysis. This research confirms previous findings that digital financial management tools can enhance the competitiveness and operational efficiency of UMKM. The study concludes that while the UMKM faces challenges in cost management, the adoption of Zahir Accounting provides significant benefits in terms of financial accuracy and strategic decision-making. Recommendations for future improvements include continuous training for staff, periodic evaluation of pricing strategies, and regular audits of operational costs. Overall, digitalization through Zahir Accounting is proven to be an effective modern solution for addressing financial management challenges in UMKM
ANALYSIS OF COMPLIANCE IN PREPARATION OF BLUD FINANCIAL REPORTS TOWARDS PERMENDAGRI NO. 79 OF 2018 CASE STUDY OF S. PARMAN PUBLIC HEALTH CENTER BANJARMASIN Hikmahwati; Rizky Amelia; Tino Kemal Fattah; Julkawait
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.563

Abstract

This study aims to analyze the level of compliance with the preparation of financial statements at the S. Parman Banjarmasin Health Center based on Permendagri No. 79 of 2018. The object of the research is the financial statements for the fiscal year 2022, which consists of seven main components: LRA, SAL, Balance Sheet, Operational Statements, Cash Flows, Equity Changes, and CaLK. This study uses a descriptive qualitative approach with data collection techniques through interviews, documentation, and observation. The results of the study show that the S. Parman Health Center has prepared complete financial statements and according to the set format, using an accrual basis in accordance with SAP. All reports have been prepared in a timely manner and reflect compliance with budget allocations within the RBA. In addition, accounting policies are also implemented consistently. This reflects transparency and accountability in BLUD's financial governance. The SILPA value of IDR 98,981,526 in the SAL Report shows budget efficiency. Thus, it can be concluded that the S. Parman Health Center has fulfilled the provisions in Permendagri No. 79 of 2018, as well as showing professional and accountable public financial reporting practices.
IMPLEMENTASI USE CASE DIAGRAM DAN ACTIVITY DIAGRAM DALAM PERANCANGAN APLIKASI KALKULATOR PAJAK BAGI UMKM Pebriadi, Muhammad Syahid; Salman, Putriana; Fattah, Tino Kemal
MULTITEK INDONESIA Vol 17 No 1 (2023): Juli
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mtkind.v17i1.6024

Abstract

Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) mempunyai kewajiban untuk membayar pajak setiap tahunnya. Namun, masih ada kendala terkait pencatatan dan pelaporan pajak. Oleh karena itu diperlukan bantuan teknologi seperti aplikasi kalkulator pajak. Metode penelitian mengikuti model pengembangan perangkat lunak Waterfall meliputi Analisa sistem, desain sistem, pengkodean, pengujian black box dan pemeliharaan. Hasil penelitian berupa aplikasi kalkulator pajak yang dirancang menggunakan bantuan use case diagram dan activity diagram. Abstract Micro, Small, and Medium Enterprises (MSMEs) have the obligation to pay taxes every year. However, there are still obstacles related to tax recording and reporting. Therefore it requires the help of technology such as the application of a tax calculator. Research methods following the Waterfall software development life cycle include System analysis, system design, coding, black box testing and maintenance. The results of the study are in the form of a tax calculator application designed using the help of use case diagrams and activity diagrams.
Implementation of Social and Environmental Responsibility of PT Pelabuhan Indonesia (Persero) Sub Regional Kalimantan Erpansyah; Tino Kemal Fattah
Journal of Business Transformation and Strategy Vol. 1 No. 2 (2024): Journal of Business Transformation and Strategy
Publisher : Magister Administrasi Bisnis ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/b8qxb164

Abstract

Abstract: This research aims to examine the implementation of social and environmental responsibility (TJSL) by PT Pelabuhan Indonesia (Persero) in the Kalimantan sub-region, focusing on the allocation, increase, and decrease in budget percentages available annually from 2020 to 2022. The study employs a qualitative research method. To obtain accurate information, data were collected through semi-structured interviews and documentation, including document collections, transcripts, books, journals, and other relevant materials. Data analysis techniques involved reviewing all available data from various sources, such as interviews, observations recorded in field notes, documents, and more, leading to the drawing of conclusions. The research findings indicate that the realization of funds and available budget for TJSL at PT Pelabuhan Indonesia (Persero) in the Kalimantan sub-region shows varying percentages of fund realization across different partnership programs, with a decrease observed annually. Conversely, the community development programs have shown an annual increase in their budgets. This study highlights the dynamic nature of fund allocation in TJSL initiatives and underscores the need for continuous evaluation and strategic planning   Keywords: Implementation, Social and Environmental Responsibility
Asset Management in the Implementation of Public Sector Regional Property Disposal Systems Rahmawati, Amalia; Fattah, Tino Kemal
Journal of Business Transformation and Strategy Vol. 1 No. 2 (2024): Journal of Business Transformation and Strategy
Publisher : Magister Administrasi Bisnis ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/pt95tx56

Abstract

Abstract: This research aims to understand the procedures and challenges involved in the disposal of regional property at the Financial and Revenue Management Agency of Hulu Sungai Selatan Regency, following the Standard Operating Procedures (SOP). Effective management of regional property is essential as it supports the primary revenue of a region. The study employs a qualitative research method with a descriptive approach, focusing on illustrating the research object, organizational structure, main tasks and functions, and the detailed system of regional property disposal. The research findings reveal that the SOP for regional property disposal issued by the Hulu Sungai Selatan Regency Government has been well-implemented and aligns with the prescribed standards. The SOP serves as an effective guideline for property disposal, although challenges persist during the disposal process, including issues related to the property itself and the accompanying documentation. Despite these challenges, the disposal procedures at the Financial and Revenue Management Agency have adhered to the established SOP. The main obstacles encountered include insufficient documentation and properties not meeting the disposal criteria. In conclusion, the study highlights the critical role of strategic asset management in the public sector, particularly in the disposal of regional property. The recommendations provided aim to address the existing challenges and improve the efficiency and effectiveness of the property disposal process, ensuring better resource utilization and enhanced financial performance. This research contributes valuable insights for policymakers and public administrators seeking to optimize asset management practices. Keywords: Implementation of Regional Property Disposal System, Regional Asset Disposal System, Standard Operating Procedures
Optimization of Payroll Management through the Implementation of an Accounting System in the Public Sector Minanda Putri Ramadhan; Tino Kemal Fattah; Putriana Salman
Journal of Business Transformation and Strategy Vol. 2 No. 1 (2025): Journal of Business Transformation and Strategy
Publisher : Magister Administrasi Bisnis ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbts.22i1.60

Abstract

Abstract: The Accounting Information System assists managers in making effective decisions. The payroll system is crucial for ensuring smooth operations in government institutions. A payroll system must include several documents used to determine an employee’s salary. This study employs a descriptive research approach. The research variable is the payroll accounting system of the Personnel and Human Resource Development Agency of Kotabaru Regency. The data used consists of primary and secondary data. Primary data includes payroll process data for flowchart processing, while secondary data comprises a brief history, organizational structure, and documents related to the payroll accounting system. Data collection methods involve interviews and documentation. The research findings indicate that the payroll accounting system for civil servants at the Personnel and Human Resource Development Agency of Kotabaru Regency has been implemented in accordance with accounting system standards
Pelatihan Manajemen Biaya dan Laporan Keuangan Sederhana: Studi Kasus Peternak Ayam di Desa Gandaria: Training on Cost Management and Simple Financial Reporting: A Case Study of a Poultry Farmer in Gandaria Village Fattah, Tino Kemal; Pebriadi, Muhammad Syahid; Amelia, Rizky; Salman, Putriana
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 12 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i12.10754

Abstract

Poultry farming plays a crucial role in supporting rural community welfare; however, many farmers face challenges in financial record-keeping and cost management, which hampers their ability to assess profitability. This community service program aimed to enhance the knowledge and skills of poultry farmers in Gandaria Village in managing costs and preparing simple financial reports. The program was conducted in several stages: preparation, pre-test, material delivery, mentoring, post-test, and financial reporting. Methods included collecting baseline financial data, providing interactive training on identifying fixed and variable costs, budgeting, systematic financial recording, and applying income statements as evaluation tools. The results indicated an improvement in the farmers' understanding, as reflected in their ability to prepare a simple financial report that accurately illustrates the real financial condition of the poultry business. The post-test showed that the farmer could identify cost components, calculate revenues, and compile an income statement, although the report still indicated a loss due to inefficient feed management. The primary outputs of this program were a straightforward income statement and a financial reporting template, designed for continuous use in future recording and evaluation. Overall, the program demonstrates that structured training and mentoring can enhance financial literacy, provide practical tools for monitoring profitability, and support better decision-making, thereby contributing to the sustainability of poultry farming in Gandaria Village.
The Effect of Local Wisdom-Based Training and Task Performance on Work Engagement in the Preservation of Pupur Bangkal as Traditional Skincare Angriani, Maya Rezeki; Nurhayati; Tino Kemal Fattah; Faisal Reza; Zuyyina
Journal of Business Transformation and Strategy Vol. 3 No. 1 (2026): Journal of Business Transformation and Strategy
Publisher : Magister Administrasi Bisnis ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbts.33i1.114

Abstract

This study aims to examine the effect of Local Wisdom-Based Training and Task Performance on Work Engagement in the preservation of Pupur Bangkal, a traditional skincare product from South Kalimantan, Indonesia. The research is grounded in the Resource-Based View (RBV), which posits that unique and inimitable resources, including culturally embedded human resources, can generate sustainable competitive advantage. A quantitative explanatory research design was employed using a saturated sample of 199 management students at Sari Mulia University who were associated with the local traditional industry context. Data were collected through a structured questionnaire and analyzed using multiple linear regression with SPSS. The results indicate that Local Wisdom-Based Training and Task Performance simultaneously have a significant effect on Work Engagement. Partially, Local Wisdom-Based Training shows a significant and positive influence on Work Engagement, whereas Task Performance does not have a significant partial effect. These findings suggest that the internalization of cultural values, traditional knowledge, and authentic production processes plays a more critical role in fostering employees’ psychological attachment to work than merely achieving technical performance standards. In conclusion, Local Wisdom-Based Training emerges as the dominant predictor of Work Engagement, highlighting the importance of values-based human resource development in traditional industries. Integrating local wisdom into training programs is essential to strengthen employee engagement and support the sustainable preservation of culturally rooted products such as Pupur Bangkal
Co-Authors Amalia Rahmawati Angriani, Maya Rezeki Erpansyah faisal Reza Feriyadi, Feriyadi Hikmahwati Julkawait Minanda Putri Ramadhan Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Ningtyas Rahmawati Nurhayati Nurul Qalbiah, Nurul Pebriadi, Muhammad Syahid Putriana Salman Rahmawati, Ningtyas Rizky Amelia Sandra Iriawan, Sandra Widya Ais Sahla Zuyyina