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Sabarudin Sabarudin
Pascasarjana UIN Sumatera Utara
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Peningkatan Kualitas Literasi Fintech Untuk UMKM Melalui Program Sosialisasi dan Pembinaan di Kecamatan Pomalaa Sabarudin, Sabarudin; Nichen, Nichen; Ilham, Surianto; Triani, Neks; Iswan, Andi; Syahrir, Sasmita Nabila; Bustang, Bustang; Sapriyadi, Sapriyadi
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/vzxqt284

Abstract

Tujuan kegiatan Pengabdian Kepada Masyarakat (PkM) adalah memberikan sosialisasi dan pelatihan pemanfaatan financial technology (fintech).  Metode pelaksanaan yang digunakan meliputi: (1) seminar dan pelatihan mengenai financial teknologi, (2) melakukan evaluasi dan refleksi mengenai keberhasilan kegiatan yang dilakukan. Peserta pelatihan PkM melibatkan Aparat Pegawai Kecamatan Pomalaa, pegawai kelurahan Pomala serta beberapa tokoh masyarakat dan juga pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Pomalaa, selain itu kami melibatkan mahasiwa Program Studi Akuntansi USN Kolaka yang memiliki Usaha Sampingan. Hasil dari kegiatan PkM ini yakni adalah peserta kegaiatan PkM perlu mengupgrade ilmu yang mereka miliki sesuai dengan perkembangan era digitalisasi yang semakin modern.
Peningkatan pengetahuan sediaan jamu temulawak sebagai pencegah stunting (Increasing knowledge of temulawak herbal medicine preparations as a stunting prevention) Muin, Dona; Sabarudin, Sabarudin; Salmah, Salmah
Indonesia Berdaya Vol 6, No 1 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2025989

Abstract

Stunting memiliki prevalensi yang tinggi di Indonesia. Berdasarkan hasil SSGI tahun 2023 prevalensi stunting di Kota Jambi sebesar18%. Stunting akan menimbulkan berbagai dampak/masalah di wilayah tertentu khususnya, dan di Indonesia. Masalah stunting sebenarnya dapat dicegah dan diobati menggunakan tanaman obat keluarga dikarenakan beberapa  tanaman  obat  keluarga  (TOGA)  memiliki  kandungan  gizi  yang  tinggi  salah satunya  adalah  temulawak.  Metode yang digunakan pada pengambilan data yaitu menggunakan kuesioner pretes dan postes pada partisipan yaitu kader, remaja, dan Ibu Rumah tangga di desa Pudak Ulu Kecamatan Kumpeh Ilir Kabupaten Muaro Jambi sebanyak 30 orang responden. Terdapat peningkatan pengetahuan sebelum dan sesudah dilakukan edukasi dilihat dari nilai pretest dibawah 50% dan posttest di atas 80%. Hasil ini menunjukkan bahwa terdapat tambahan pengetahuan yang diperoleh oleh Kader, Remaja, dan Ibu Rumah Tangga tersebut terkait temulawak yang bermanfaat untuk mencegah stunting.Abstract: Stunting has a high prevalence in Indonesia. According to the results of the 2023 SSGI, the prevalence of stunting in Jambi City is 18%. Stunting can lead to various impacts and problems in specific regions, particularly in Indonesia. This issue is preventable and treatable using family medicinal plants, as some of these plants, such as temulawak, contain high nutritional value. The method used for data collection involved pre-test and post-test questionnaires administered to participants, including cadres, adolescents, and housewives in Pudak Ulu Village, Kumpeh Ilir District, Muaro Jambi Regency, with a total of 30 respondents. There was an increase in knowledge before and after the education intervention, indicated by pre-test scores below 50% and post-test scores above 80%. These results demonstrate that the cadres, adolescents, and housewives gained additional knowledge about temulawak, which is beneficial for preventing stunting.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Putra, Kadek Andika; Astaginy, Niar; Sabarudin, Sabarudin
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i2.18303

Abstract

Penelitian ini bertujuan untuk mengetahui “Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023”. Dimana variable bebas dalam penelitian ini adalah kinerja keuangan yang terdiri dari Debt to Asset Ratio (DAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), dan Return on Equity (ROE) serta variable terikat yaitu Nilai Perusahaan yang diproksikan dengan Price to Book Value (PBV). Penelitian ini menggunakan metode pendekatan kuantitatif dengan Teknik pengambilan sampel dalam penelitian ini yaitu purposive sampling yang menghasilkan 20 perusahaan selama 3 tahun. Metode analisis data yang digunakan yaitu analisis regresi data panel yang diolah menggunakan eviews 12. Hasil penelitian menunjukkan bahwa secara simultan variable Debt to Asset Ratio (DAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), dan Return on Equity (ROE) berpengaruh terhadap Nilai Perusahaan (PBV).
Analisis Persepsi Mahasiswa terhadap Efektivitas Strategi Pembelajaran Socratic Questioning dalam Meningkatkan Keterampilan Berpikir Kritis Aribah, Lutfina; Sabarudin, Sabarudin; Rofik, Rofik
DIMAR: Jurnal Pendidikan Islam Vol. 6 No. 2 (2025): Dimar: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Ilmu Tarbiyah Al Mubarok Bandar Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58577/dimar.v6i2.339

Abstract

The learning process is a crucial element in education that includes the teacher's efforts in creating an atmosphere and providing support so that learning activities can run well. Education equips students with various skills to face challenges and changes. The Socratic Questioning strategy is a learning approach that focuses on in-depth question and answer dialog to encourage students' critical, analytical, and evaluative thinking. This study aims to evaluate the implementation of Socratic Questioning strategy in improving students' critical thinking skills and to determine the effectiveness of this strategy in learning. This type of research is qualitative with a case study approach, involving 40 students at UIN Sunan Kalijaga Yogyakarta as resource persons. Data collection techniques were conducted through questionnaires and in-depth interviews, then analyzed using thematic analysis techniques. The results showed that the majority of students gave positive responses to the application of this strategy, with 53.77% agreeing and 26.65% strongly agreeing. The implementation of the Socratic Questioning strategy proved to be effective in helping students develop critical thinking skills, strengthening their ability to organize arguments systematically, and increasing engagement in class discussions. This study provides practical implications for lecturers in using the Socratic Questioning strategy to encourage more productive interactions and improve the quality of class discussions.
Curriculum Policy of Islamic Studies Based on Arabic Language at Ora Aji Islamic Boarding School Yogyakarta Maulida, Ghina Rahmah; Maarif, Arsyad Khoirul; Sabarudin, Sabarudin
Tadarus Tarbawy : Jurnal Kajian Islam dan Pendidikan Vol 7, No 1 (2025): Tadarus Tarbawy : Jurnal Kajian Islam dan Pendidikan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jkip.v7i1.13625

Abstract

This research aims to investigate the curriculum and evaluate the implementation of Arabic language learning and understand the various challenges at the Ora Aji Islamic Boarding School, Yogyakarta. The research method used is qualitative with a case study approach. The selection of informants was carried out using purposive sampling, a data sampling technique that considers certain factors. The research instrument consists of in-depth interviews, document analysis, and observation. Data analysis uses the Miles and Huberman interactive model. The findings involve several aspects, including a lack of innovation and motivation in teaching Arabic, low effectiveness of Arabic language application, and a shortage of Human Resources (HR). Learning Arabic at Madrasah Aliyah (MA) has proven to be effective inside and outside the classroom (dormitory). It is recommended that Arabic language teaching not only be limited to the classroom, but also implemented in dormitories using the muhadasah method and delivering vocabulary for at least 1 day and 3 vocabularies (mufrodat). Even though the Ora Aji Islamic Boarding School tries to combine Salafi and modern teaching methods, the implementation of Arabic in classes and dormitories is still hampered. The importance of consistency and consequences for students who violate Arabic language rules shows that the Ora Aji Islamic Boarding School is still in the stage of development and adjustment to the characteristics of each student.
AKUNTANBILITAS PENGELOLAAN DANA DESA DI DESA LAWOLIA Pramudiyas, Asrian; Sabarudin, Sabarudin; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2133

Abstract

Asrian pramudiyas 201830782 faculty of social sciences and economics accounting study program. accountability of village fund management in lawolia village guided by Mr. Sabarudin, SE., MM, AK and Arnadi Chairunnas, SE., M.Acc., Ak., CA., AFA as supervisor II. The purpose of this study is to examine the level of accountability in the management of village funds carried out by the lawolia village government in 2025 The type of research used in this study is descriptive research. with a qualitative approach. Descriptive research is a research method that focuses on describing solutions to actual problems by referring to the data collected. In addition, this study involves the process of presenting, processing, and interpreting data. (Achmadi, Abu and Cholid Narkubo, 2005). Accountability in the Management of funds allocated for villages (ADD) in Lawolia village has been carried out in accordance with applicable provisions. In the planning phase, the village has integrated the principles of participatory and transparent. Meanwhile, in the implementation phase, the principles of transparency and accountability are also implemented. Accountability is reflected in the availability of informative and clear data on the timing of the implementation of physical activity programs funded by ADD, which is supported by the existence of a notice board as a means of transparency in the use of these funds. Keywords: Pbb P2, Admission, Effectiveness
ANALISIS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN KOLAKA Sulqifly, Sulqifly; Sabarudin, Sabarudin; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2191

Abstract

Analysis of Government Agency Performance Accountability Reports at the Kolaka Regency Education and Culture Office The purpose of this study was to analyze the Government Agency Performance Accountability Report (LAKIP) at the Kolaka Regency Education and Culture Office. The research approach used in this study is to use a qualitative approach. This research was conducted at the Culture and education office of Kolaka Regency which is located at Jalan Pemuda No. 181, Kolaka District, Kolaka Regency, Southeast Sulawesi Province. The time in this research was conducted from November 2024 to January 2025. . The data sources used in this study were primary data and secondary data. Data analysis was carried out using Descriptive Qualitative methods (describing and explaining) Performance accountability at the Kolaka Regency Education and Culture workplace. The study’s findings indicated that the realization of performance achievements in 2023 showed that: (1) the Expected Years of Schooling target in 2023 was 13.75% while the realization was 13.95%, (2) the Average Years of Schooling target was 9.25% while the realization was 9.06%, and (3) the Percentage of Arts and Culture Centers target was 50.00% while the realization was 52.03%. In addition, the success in realizing the predetermined performance targets is inseparable from the hard work of the Service Office. Keywords: Analysis, Report Accountability, Performance
ANALISIS PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG BERDASARKAN PSAK NO 202 PADA ASTRA MOTOR KOLAKA Hardilla, Hardilla; Sabarudin, Sabarudin; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2194

Abstract

The Research Was Conducted By Hardilla, With Student Id Number 211830897, Under The Title “Analysis Of The Application Of Merchandis Inventory Recording And Assesment Methods At Astra Motor Kolaka”. The Thesis Advisor Is Sabaruddin, SE.,M.M.,Ak.,C.FA And The Second Advisor Is Surianto Ilham, SE.,M.Acc.,Ak.,CA This Study Aims To Analyze The Method Of Recording And Assessing Merchandise Inventory At Astra Motor Kolaka And Assess Its Compliance With Financial Accounting Standart Statements (Psak) No. 202. The Research Method Used Is A Desriptive Qualitative Approach With Data Collection Techniques Through Interviews, Observations, And Doucumentation. The Results Of The Study Indicate That Astra Motor Kolaka Still Applies A Conventional Inventory Recording System That Tends To Resemble The Periodic Method And Has Not Used A Standard Inventory Valuation Method Such As Fifo, Or Average. This Shows That The System Used Is Not Fully In Accordance With The Provisions Of Psak No. 202. The Application Of This Inappropriate Method Has The Potential To Affect The Accuracy Of The Presentation Of The Company’s Finansial Statements. Therefore, It Is Recomended That The Company Immediately Evaluate The Inventory Recording And Valuation System To Comply With Applicable Accounting Standards.
PENGARUH OVERKAPASITAS TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Abdullah, Abrar Rayhan; Sabarudin, Sabarudin; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2273

Abstract

This study aims to analyze the effect of Overcapacity on the Profitability of Cement Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. This study uses a quantitative approach. The data used are secondary data in the form of financial reports of cement sector companies listed on the Indonesia Stock Exchange for the period 2018-2023. Data analysis techniques involve simple linear regression analysis, multiple linear regression analysis and path analysis using SPSS V23.The results of this study indicate that Overcapacity has a significant negative effect on Operational Efficiency, with each one-unit increase in overcapacity causing a decrease in Operational Efficiency of 0.407. In addition, Operational Efficiency is proven to have a positive and significant effect on profitability, with a significance value below 0.05. This study also found that Overcapacity has an indirect negative effect on Profitability through Operational Efficiency. Keywords: Overcapacity, Operational Efficiency, Profitability.
ANALISIS BIAYA PRODUKSI BERAS DAN PENDAPATAN PADA UD. REZEKI INDAH Nurdianti, Pipi; Sabarudin, Sabarudin; Bustang, Bustang
Jurnal Ekonomi Bisnis Kompetif Vol 4 No 1 (2025): Inovasi, Pemasaran, dan Keuangan dalam Bisnis dan Kewirausahaan Kontemporer
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v4i1.2132

Abstract

This study aims to analyze the cost of rice production and income at UD. Rezeki Indah. The formulation of the problem in this study is: (1) How are the production costs at UD. Rezeki Indah? and (2) How is the income at UD. Rezeki Indah? The research method used is a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the production costs at UD. Rezeki Indah consist of several main components, namely raw material costs, labor costs, and overhead costs. The largest production costs come from raw material costs, which contribute around 43.41% of the total production costs. The total production costs incurred by UD. Rezeki Indah in periods I and II were Rp. 640,600,000,-. Income is obtained from the sale of products with an average volume of 880 sacks during a year, the selling price per sack is Rp. 700,000, -. And there is additional income due to the sale of seeds of Rp. 25,000,000 from From the analysis conducted, So the total income per year is Rp. 641,000,000, -. Based on these findings, it can be concluded that UD. Rezeki Indah has a less than good income. Keywords: Raw Material Cost, labor costs, overhead costs, Income
Co-Authors Abdullah, Abrar Rayhan Abdullah, Rafidah binti Achadi, Muh. Wasith Adam, Muarifah Mukrimin Afta, Afta Ahmad Dahlan Ahmad Syafii Alfariski, Muh. Amanda, Putrilia Amirusin, Amirusin Anggun Suci Otriyani Anis Mahmudah, Anis Anwar, Irvan Anwar, Irvan - Apriyanti, Ginta Aqida, Debbi Silvia Aribah, Lutfina Arnadi Chairunnas Arnianti, Iin Asmayani, Asmayani Asri, Andi Asror, Ahmad Maulana Atira Lengkong, Regina Rezki Aulia Mawardi, Ferika Aulia, Nur Annisa Brata, Andy Bustang Bustang Cahyaningsih, Esty Darussalam Darussalam, Darussalam Desriatin, Desriatin Dewi Kurniasih Dewi Marianti, Rita Dewi Murni Dona Muin Eka, Bau Mirna Ayu Fadillah Fadillah Faiz Faiz Farhati, Farhati Fatkur Rhohman, Fatkur Faturrachim, Hanif Fifi Nirmala Firdaus Firdaus Haflin, Haflin Haliza Goli, Nur Hardilla, Hardilla Hasan, Julien Hasmi, Waode Indri Sasmita Hidayat, Yusron Hisran, Hisran Hukmah, Nurul Ihsan, Miftahul Ika Wahyuningsih Ilham, Surianto Ismawati Ismawati Iswan, Andi Jannah, Revi Rusdatul Julfikar, Julfikar Kadir Kadir Kartomo, Kartomo Karyana, Sri Kasmawati, Henny Khairi, Alfin Miftahul Kholilurrohman Kholilurrohman Komariah, Nur Krisna Bayu, Krisna Kustanti, Zeni Setya Kusumapradja, Rokiah la iru, la iru Lestari, Rizqi Lorenza, Zacky Maarif, Arsyad Khoirul Madjid, Waode Istiqamah Maghfuri, Amin Mahariah Mahmud Arif Malik, Muhammad Hisyam Malina, Rachma Mallarangeng, Andi Nafisah Tendri Adjeng Mardeli Mardeli Marwa, Marwa Maulida, Ghina Rahmah Mawardi, Ari Cahya Mega Fatimah Rosana Meisya, Rovika Misriani, A. Zaenatul Mistryani, Mistryani Mohammad Kurjum Muhammad Nurul Mubin Mujahid Mujahid, Mujahid Mulyadi, Mus Murti, Roso Muslimah, Khoirotul Mustopa, Raden Nasria, Nasria Nazir, Reni Amaliani Ni Putu Nita Wijayanti Niar Astaginy Nichen, Nichen Nisak, Ismatun Nurani Rahmania Nurawaliah, Lilis Nurcendani , Riska Wahyu Nurdianti, Pipi Nurhadiningtyas, Trianita Permana, Ramadhani Bintang Perwitasari, Niken Pramudiyas, Asrian Pratiwi, Shintya Dewi Pridar, Ahmad Ashshiddiqie Putra, Kadek Andika Putri, Devi Oktarina Qolbi, Satria Kharimul Rafli, Muhammad Rahmadani, Widia Rahmah Rahmah Rahman, Sudarman Ratna Umi Nurlila Ratri, Adinda Cahyaning Raudhatul Jannah Rezeki, Nurmala Ridlo, Wildani Rini Hamsidi Rini Susana Risal, Muh Afdal Rizkianie, Defrica Rofik Rofik, Rofik Ruhiat, Ruhiat Ruslin, Ruslin Sahumena, Muhamad Handoyo Salmah Salmah Samsiar, Samsiar Sapira, Dina Sapriyadi Saputra, Muh Wahyu Sari, Umu Salumita Sarmita, Sarmita Sartina, Sartina Satibi, Ibi Sa’diyah, Siti Halawatus Sembodo Ardi Widodo Shofiyati, Arrum Sholikin, Sholikin Simanjuntak, James Perdinan Sitanggang, Gratiana Siti Anafiah, Siti Siti Nur Hidayah, Siti Nur Slamet . Sofiana, Arina Nur Sofiyetti, Sofiyetti Sri Wijayanti Sulqifly, Sulqifly Sunandar Ihsan, Sunandar Sunarsih Sunarsih Supodo, Timbul Supriadi Supriadi Suratin, Sonia Isna Surianto Ilham Suriyah, Suriyah Suryani Suryani Suyono , Eko Syahrir P, Andi Syahrir, Sasmita Nabila Syamsiar, Syamsiar Syarnubi, Syarnubi Syathibi, Ahmad Tamarin, Vina Tiana, Alma Triani, Neks Umi Baroroh, Umi Umri, Umri Widaningsih, Ayu Dewi Wijaya, Aurelia Arbaleta Winarti Winarti Yamin, Yamin Yustiti, Yustiti Zainul Anwar Zumrotun, Erna