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Sabarudin Sabarudin
Pascasarjana UIN Sumatera Utara
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Pemberdayaan mahasiswa pgsd dalam literasi akademik melalui pelatihan teknik parafrase dan mengutip Tamarin, Vina; Yuliarsih, Tiara; Sabarudin, Sabarudin
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 4 (2025): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i4.32082

Abstract

Abstrak Kemampuan literasi akademik mahasiswa PGSD masih tergolong rendah, terutama dalam memahami teknik parafrase dan pengutipan yang benar, yang berdampak pada maraknya plagiarisme dalam penulisan ilmiah. Penelitian ini bertujuan untuk memberdayakan mahasiswa PGSD dalam meningkatkan literasi akademik melalui pelatihan teknik parafrase dan mengutip. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan pelatihan partisipatif. Teknik pengambilan data dilakukan melalui observasi partisipatif dan dokumentasi kegiatan berupa foto dan catatan lapangan. Data dianalisis melalui tahapan reduksi, penyajian, dan penarikan kesimpulan berdasarkan model analisis Miles dan Huberman. Pengabdian dilaksanakan di salah satu perguruan tinggi swasta di Kota Yogyakarta. Hasil penelitian menunjukkan bahwa pelatihan ini mampu meningkatkan pemahaman mahasiswa terhadap teknik parafrase dan kutipan, serta mendorong perubahan sikap positif terhadap etika akademik dan kesadaran akan bahaya plagiarisme. Kesimpulannya, pelatihan teknik parafrase dan pengutipan secara terstruktur dapat menjadi strategi relevan dalam membentuk mahasiswa yang kompeten dan berintegritas dalam penulisan ilmiah. Kata kunci: kutipan; literasi akademik; parafrase; pelatihan mahasiswa; PGSD AbstractThe academic literacy skills of PGSD (Primary School Teacher Education) students remain relatively low, particularly in understanding proper paraphrasing and citation techniques, which contributes to the prevalence of plagiarism in academic writing. This study aims to empower PGSD students to improve their academic literacy through training in paraphrasing and citation techniques. A qualitative descriptive method was employed, using a participatory training approach. Data collection techniques included participatory observation and documentation, such as photos and field notes. Data were analyzed through the stages of reduction, presentation, and conclusion drawing based on the Miles and Huberman analysis model. The research was conducted at a private university in Yogyakarta City. The results show that the training effectively enhanced students' understanding of paraphrasing and citation techniques and encouraged positive changes in attitudes toward academic ethics and awareness of the dangers of plagiarism. In conclusion, structured training in paraphrasing and citation can serve as a relevant strategy in shaping competent and ethically responsible students in academic writing. Keywords: citation; academic literacy; paraphrasing; student training; PGSD
ANALISIS SISTEM PENILAIAN PERSEDIAAN BARANG DAGANG (Studi Cenningrara Store di Kecamatan Poleang) Samsiar, Samsiar; 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.v8i2.2390

Abstract

This study aims to analyze the inventory accounting system implemented by Cenningrara Store. With a qualitative approach, this study explores information about the effectiveness of the existing system. The results of the study indicate that Cenningrara Store uses a manual-based perpetual recording system that allows the company to find out the amount of physical inventory. The assessment method applied is FIFO (First In First Out), where the first goods entered will be sold first. This study also compares two inventory recording methods, namely FIFO and the weighted average method. This analysis reveals that the accounting system implemented has been running effectively, although there are still several aspects that need to be improved, especially in terms of supervision and evaluation to avoid recording errors. This study is expected to contribute to the development of accounting systems in trading companies, as well as being a reference for further research in the field of inventory accounting
Augmented Reality (AR) Sebagai Media Interaktif Dalam Pembelajaran Bahasa Arab Di UIN Sunan Kalijaga Yogyakarta Hidayat, Yusron; Sabarudin, Sabarudin; Mawardi, Ari Cahya
Mahira: Journal of Arabic Studies & Teaching Vol. 3 No. 2 (2025)
Publisher : Pendidikan Bahasa Arab Fakultas Ilmu Tarbiyah dan Keguruan UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/mahira.2025.32.04

Abstract

This study aims to explore students’ experiences in using Augmented Reality (AR) as an innovative medium to enhance Arabic speaking skills (maharah al-kalām). Conducted with sixth-semester students of the Arabic Language Education Program at UIN Sunan Kalijaga Yogyakarta, the research applied a qualitative descriptive approach. Data were collected through participatory observation, in-depth interviews, and documentation, and analyzed using the Miles, Huberman, and Saldaña model. Findings indicate that AR improves comprehension of abstract concepts, supports vocabulary acquisition, and fosters students’ confidence and participation through 3D visualizations and contextual simulations. However, challenges include limited AR-based Arabic content, digital infrastructure, and technological readiness. The study highlights AR’s potential as a pedagogical tool in Islamic higher education, emphasizing the importance of teacher facilitation and interdisciplinary collaboration.
ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS DALAM MENGUKUR KINERJA KEUANGAN PT. PUTRA WAJO KOLAKA PERIODE 2021-2024 Faiz, Faiz; Sabarudin, Sabarudin; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2320

Abstract

: This study applies data analysis techniques that involve evaluating liquidity ratios—namely the current ratio, quick ratio, cash ratio, and cash turnover—as well as solvency ratios such as the debt to asset ratio, debt to equity ratio, and long-term debt to equity ratio. The findings reveal that the company’s liquidity performance is generally strong, as reflected in an average current ratio of 1.87 times (considered good), a quick ratio of 1.27 times (less satisfactory), a cash ratio of 72% (very strong), and a cash turnover rate of 35% (very strong). On the other hand, solvency performance shows varied results, with the debt to asset ratio averaging 55% (very strong), the debt to equity ratio at 56% (moderately weak), and the long-term debt to equity ratio at 57% (very strong). Based on the overall analysis, it can be inferred that PT Putra Wajo Kolaka’s financial condition during the review period is relatively stable and sound in terms of both liquidity and solvency. Nevertheless, attention should be given to improving the quick ratio and debt to equity ratio, as these metrics still reflect less optimal outcomes, potentially posing financial risks in the future. This research aims to offer useful insights for company leadership in enhancing financial decision-making and to act as a reference point for future related studies. Keywords: Liquidity, Solvency, Financial Performance
ANALISIS BIAYA PRODUKSI DAN PENDAPATAN PADA USAHATANI PADI (Studi Petani Padi di Desa Polenga Kecamatan Watubangga) Fadillah, Fadillah; Sabarudin, Sabarudin; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2325

Abstract

“Analysis of Production Costs and Income in Rice Farming (Case Study of Rice Farmers in Polenga Village, Watubangga Subdistrict)” This study aims to evaluate the structure of production costs and the level of income earned by rice farmers in Polenga Village, Watubangga Subdistrict. The analysis shows that the total cost incurred by farmers for cultivation up to harvest reaches IDR 12,640,000. Meanwhile, the revenue obtained from the harvest is around IDR 28,470,000. Thus, the net profit gained by farmers per planting season is IDR 15,830,000. This amount represents the net income calculated from the difference between total revenue and production expenses. The volume of rice harvested per season is approximately 1.5 tons. Based on these findings, it can be concluded that rice farming activities in this area are profitable and feasible for further development. The system applied in managing production costs and maximizing income demonstrates high efficiency and profitability, making it a viable agricultural practice in Polenga Village, Watubangga Subdistrict.
ANALISIS BIAYA OPERASIONAL DAN PENDAPATAN PADA CV. HM HAJIRA GALON DI KECAMATAN WAWO KABUPATEN KOLAKA UTARA Afta, Afta; Sabarudin, Sabarudin; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2328

Abstract

This research aims to evaluate the structure of operational costs and revenue generated by CV. HM Hajira Galon, located in Wawo District. The findings indicate that one of the company's key strategies is maintaining the quality of raw materials to ensure the consistent quality of its bottled water products. This commitment to product quality has a positive impact on customer satisfaction, which in turn fosters customer loyalty toward Hajira Refillable Drinking Water Depot. The pricing strategy adopted by the company follows the cost-plus pricing method, resulting in a selling price that is relatively higher than the company's previous pricing calculations. In terms of operational expenditures, the total monthly production cost amounts to IDR 18,838,000, while administrative expenses are recorded at IDR 2,600,000 per month. The total monthly revenue reaches IDR 30,000,000. After deducting total operational costs of IDR 21,438,000, the business earns a net profit of IDR 8,562,000 per month
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Tiana, Alma; Bustang, Bustang; Sabarudin, Sabarudin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2340

Abstract

The purpose of this study is to determine the Effect of Working Capital Turnover on the Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange". This study uses a quantitative research method, the data collected consists of Primary Data and Secondary Data. Primary data comes from observation and documentation. While for secondary data by collecting data through literature studies. The data analysis techniques used are Descriptive statistical analysis and Regression analysis. The results of this study show the effect of working capital turnover and accounts receivable turnover on profitability in manufacturing companies in the consumer goods industry sub-sector listed on the IDX for the period 2017 - 2020 which were studied with the help of SPSS data processing, it can be concluded that Working Capital Turnover partially has a positive and significant effect on profitability for companies listed on the Indonesia Stock Exchange in manufacturing companies in the consumer goods industry sub-sector for the period 2017 to 2020. This shows that when the working capital turnover value is high, the company can get or obtain high profitability too. Based on the results of the study, working capital turnover has an influence on profitability of 73.2%.
ANALISIS PROSEDUR AKUNTANSI DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SMA NEGERI 1 WUNDULAKO Juniati, Juniati; Triani, Neks; Sabarudin, Sabarudin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2359

Abstract

This study aims to describe the accounting procedures used in the management of School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako. The problem formulations in this study are: 1) What are the accounting procedures for managing School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako? 2) Does the accounting system for managing School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako comply with the National Education Standards and BOS Technical Guidelines? This research uses qualitative analysis with a case study approach. Data collection involved observation, documentation, and interviews with research subjects. Validity tests were conducted using source triangulation, technical triangulation, and time triangulation. Data analysis techniques included data reduction, data presentation, and data verification. The results of the study indicate: 1) the management of BOS funds at SMA Negeri 1 Wundulako is in accordance with the 2022 BOS technical guidelines. BOS fund management has three important aspects, namely planning, implementation, and reporting. In the management of BOS at SMA Negeri 1 Wundulako, there are several shortcomings, namely in the process of preparing the RKAS where there is no budget allocated to finance the development of graduate compensation standards; development of content standards; and development of educators and education personnel. Furthermore, there are obstacles in the process of distributing BOS funds which are often delayed so that the school must go into debt to resolve the problem. Another problem is that at any time the school suddenly requires carrying out an activity whose implementation budget is not listed in the RKAS. The solution that the school can do to overcome this problem is to go into debt; 2) the use of BOS funds at SMA Negeri 1 Wundulako has been maximized to meet the needs of the school. However, maximizing the use of BOS funds so that it can reach all components in the school. Accounting Procedures, Management, BOS Funds
Studi Penerapan Cooperative Learning dalam Analisis Buku Siswa Materi Menyimak Untuk Pembelajaran Bahasa Indonesia oleh Mahasiswa Program Studi PGSD Tamarin, Vina; Sabarudin, Sabarudin; Anafiah, Siti
Jurnal Ilmiah Profesi Pendidikan Vol. 10 No. 3 (2025): Agustus
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jipp.v10i3.3514

Abstract

Kemampuan menyimak merupakan keterampilan dasar yang penting dalam pembelajaran Bahasa Indonesia di sekolah dasar, namun sering kali kurang mendapat perhatian, termasuk dalam pemanfaatan buku siswa. Penelitian ini bertujuan mendeskripsikan refleksi mahasiswa PGSD terhadap penerapan model Cooperative Learning dalam menganalisis buku siswa materi menyimak. Penelitian dilakukan di salah satu kampus Prodi PGSD swasta di Yogyakarta dengan pendekatan kualitatif dan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara semi-formal kepada lima mahasiswa peserta perkuliahan. Analisis data menggunakan tahapan kondensasi data, penyajian data, dan penarikan kesimpulan sesuai model Miles dan Huberman. Hasil penelitian menunjukkan bahwa pembelajaran kooperatif mendorong mahasiswa untuk aktif berdiskusi, memahami teknik menyimak secara teori dan praktik, serta mampu merancang pembelajaran yang sesuai untuk siswa SD. Mahasiswa juga menunjukkan sikap kritis dan kolaboratif dalam menganalisis buku siswa. Kesimpulannya, penerapan Cooperative Learning dalam analisis buku siswa efektif dalam meningkatkan pemahaman konseptual dan keterampilan pedagogis mahasiswa PGSD sebagai calon guru.
Islamic Religious Education Assistance In Communities Affected By Prostitution In Downstream Indragiri Komariah, Nur; Ruhiat, Ruhiat; Suriyah, Suriyah; Murni, Dewi; Sabarudin, Sabarudin; Wijayanti, Sri
Jurnal Masyarakat Mengabdi Vol. 1 No. 2 (2024): Article
Publisher : CV. Pustaka An Nur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62058/jumadi.v1i2.95

Abstract

This service is carried out to increase understanding of religion and the practice of Islam in the coastal communities of the Indragiri Hilir river, Tembilahan Kota Village, Tembilahan District, Indragiri Hilir Regency. The service method uses the Participatory Action Learning System (PALS) method, a method that emphasizes the activeness and participation of partners in the learning process in the form of prayer practices, reading the Koran and its application in daily life. The results of the service show that there is an increase in understanding and practice of the partner's religion. This can be seen from the increase in mastery of reading and the practice of the five daily prayers, the ability to read the Koran and the enthusiasm of partners in seeking work that is approved by Allah through agriculture. To empower communities affected by prostitution, there needs to be synergy between the government and ulama or intellectuals to empower partners to get out of this dark world. Empowerment is not only in the form of material such as social service programs in the form of the Family Planning Program (PKH), programs from education services such as the Smart Indonesia Card (KIP), health services such as the Healthy Indonesia Card (KIS) but is also supported by local government policies through localization closures. , and from the Ministry of Religion and Intellectual Services to make it easier for partners to get out of their dark zones.
Co-Authors Abdullah, Abrar Rayhan Abdullah, Rafidah Abdullah, Rafidah binti Achadi, Muh. Wasith Adam, Muarifah Mukrimin Afta, Afta Ahmad Dahlan Ahmad Syafii Akhyak, Akhyak Alfariski, Muh. Amanda, Putrilia Amirusin, Amirusin Anggun Suci Otriyani Anis Mahmudah, Anis Anwar, Irvan Anwar, Irvan - Apriyanti, Ginta Aqida, Debbi Silvia Arfan Arfan Aribah, Lutfina Arnadi Chairunnas Arnianti, Iin Asmayani, Asmayani Asri, Andi Asror, Ahmad Maulana Atika, Iva Nandya Atira Lengkong, Regina Rezki Aulia Mawardi, Ferika Aulia, Nur Annisa Brata, Andy Bustang Bustang Cahyaningsih, Esty Desriatin, Desriatin Dewi Kurniasih Dewi Marianti, Rita Dewi Murni Diya, Dinta Rahma Dona Muin Eka, Bau Mirna Ayu Fadillah Fadillah Faiz Faiz Farhati, Farhati Fatkur Rhohman, Fatkur Faturrachim, Hanif Fifi Nirmala Firdaus Firdaus Guswenti, Mirna Haflin, Haflin Haliza Goli, Nur Hardilla, Hardilla Hardiyana, Minati Rina 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 Kholilurrohman Kholilurrohman Komariah, Nur Krisna Bayu, Krisna Kustanti, Zeni Setya Kusumapradja, Rokiah la iru, la iru Lestari, Rizqi Lina Lina 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 Meisya, Rovika Miftahul Khairi, Alfin 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 Prasetya, Pitra Pratiwi, Shintya Dewi Pridar, Ahmad Ashshiddiqie Priharta, Andry 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 Retno Susilowati Rezeki, Nurmala Ridlo, Wildani Rini Hamsidi 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 MARYAM 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 Syahrir P, Andi Syahrir, Sasmita Nabila Syamsiar, Syamsiar Syarnubi, Syarnubi Syathibi, Ahmad Tamarin, Vina Tiana, Alma Triani, Neks Umi Baroroh, Umi Umri, Umri Uswatun Hasanah Widaningsih, Ayu Dewi Wijaya, Aurelia Arbaleta Winarti Winarti Yamin, Yamin Yuliana, Nurma Yuliarsih, Tiara Yustiti, Yustiti Zainudin Zainudin Zainul Anwar Zumrotun, Erna