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Analisis Pengelolaan Keuangan Dalam Menilai Kinerja Keuangan Desa: Studi Pada Desa Bontomanai Kabupaten Gowa Damayanti, Ade; Surianto, Surianto; Sarong, Sumarni; Baso, R
Jurnal Ilmiah Ecosystem Vol. 21 No. 3 (2021): ECOSYSTEM Vol. 21 No 3, September - Desember Tahun 2021
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/eco.v21i3.1257

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui tingkat efisiensi dan efektivitas pengelolaan keuangan Desa Bontomanai dari Anggaran Pendapatan dan Belanja Desa (APBDesa) Tahun Anggaran 2016 – 2020 di Desa Bontomanai Kecamatan Bungaya Kabupaten Gowa. Metode pengumpulan data dalam penelitian ini menggunakan metode deskriptif kuantitatif, dengan menggunakan analisis efisiensi dan analisis efektivitas yaitu menganalisis data target, realisasi belanja dan pendapatan dengan menggunakan rasio efisiensi dan efektivitas. Sedangkan data yang digunakan adalah data primer dan data sekunder berupa laporan realisasi Pelaksanaan APBDesa tahun 2016-2020. Hasil penelitian ini menunjukkan bahwa nilai rata – rata tingkat efisiensi pengelolaan keuangan desa Bontomanai berdasarkan Anggaran pendapatan dan Belanja Desa (APBDesa) tahun 2016 – 2020 di Desa Bontomanai Kecamatan Bungaya Kabupaten Gowa kurang efisien, karena setelah dihitung antara realisasi belanja yang dibagi dengan realisasi pendapatan menunjukkan bahwa biaya yang dikeluarkan untuk aktivitas belanja desa lebih besar dibandingkan dengan pendapatan yang diterima oleh desa dengan perolehan presentase efisiensi diatas angka 90%-100% yaitu sebesar 99 % dengan kategori kurang efisien. Sedangkan untuk tingkat efektivitasnya menunjukkan bahwa efektivitas pengelolaan keuangan Desa Bontomanai tahun 2016 100,04% & 2017 (100,07%) artinya sangat efektif, karena memiliki tingkat rasio > 100%, tahun 2018 (98,993% . Artinya total pendapatan yang diterima sepenuhnya telah memenuhi target yang diharapkan Financial management from the Village Revenue and Expenditure Budget (APBDesa) for the 2016 - 2020 Fiscal Year of Bontomanai Village, Bungaya District, Gowa Regency. The data collection method in this study uses descriptive quantitative methods, using efficiency analysis and effectiveness analysis, namely analyzing target data, expenditure realization, and income using efficiency and effectiveness ratios. While the data used are primary data and secondary data in the form of a report on the 2016-2020 APBDesa Implementation. The results of this study indicate that the average value of the efficiency level of Bontomanai village financial management based on the Village Revenue and Expenditure Budget (APBDesa) for 2016 - 2020 in Bontomanai Village, Bungaya District, Gowa Regency is less efficient because after calculating the expenditure realization divided by revenue realization shows that the costs incurred for village expenditure activities are more significant than the income received by the village with the acquisition of an efficiency percentage above the 90%-100% figure, which is 99% in the less efficient category. As for the effectiveness, the level shows that Bontomanai Village's financial management in 2016 100.04% & 2017 (100.07%) means it is very effective because it has a ratio level of > 100% in 2018 (98.993%. This means that the total income received has entirely been meeting the expected target. Revenue Budget, Village Expenditure, Financial Report, Efficiency, Effectiveness.
HUBUNGAN KEPEMIMPINAN KEPALA RUANGAN DAN LINGKUNGAN KERJA DENGAN KEPUASAN KERJA PERAWAT DI PAVILIUM CATELIA RSUD UNDATA Surianto, Surianto; Putu Pranita Sari, Ni; Jurni, Jurni
Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Vol. 2 No. 1 (2016)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.392 KB) | DOI: 10.22487/htj.v2i1.19

Abstract

Effective Model MTS Nahdlatul Ulama Medan and Mts Taman Pendidikan Islam Medan To Implement Inclusive Education Surianto, Surianto; Ananda, Rusydi; Nurmawati, Nurmawati
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 04 (2023): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i04.7379

Abstract

This study aims to describe the concept of inclusive education by looking at the obstacles faced, and the efforts made to overcome these obstacles in realizing the implementation of inclusive education at MTs Taman Pendidikan Islam and MTs Nadhlatul Ulama. This research method is a qualitative research method with a multi-site design. Data collection techniques used are observation, interviews, and documentation studies. The informants in this study numbered ten people, with a distribution of five people from MTs Nadhlatul Ulama Medan and five people from MTs Taman Pendidikan Islam. Data processing consists of data reduction, data presentation, data analysis, and drawing conclusions. The results of the study show that the concept of inclusive education in Medan city madrasas emphasizes education that provides an equal learning environment for all students regardless of existing differences through the principle of diversity. The implementation of inclusive education is also encouraged through provision of teachers through inclusive education training by inviting inclusive education experts/consultants and the training materials presented are in the form of an understanding of the needs of students with special needs, effective learning, to the use of appropriate learning aids. Inclusive education is also encouraged through the optimization of a more flexible curriculum by modifying it according to student needs. Meanwhile, efforts made to overcome obstacles in implementing inclusive education include seeking assistance from external institutions, participating in online inclusive education training, developing a more flexible curriculum, involving related communities in every activity, and establishing regular communication with parents.
Differences in Growth and Yield of Moringa Oleifera Leaves by Immersing Seeds and Variations of Planting Medium Sulistiani, Rini; Surianto, Surianto; Novita, Aisar; Siregar, Sasmita; Rasyidi, Ahmad Fadhillah
Jurnal Penelitian Pertanian Terapan Vol 24 No 3 (2024)
Publisher : Politeknik Negeri Lampung.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jppt.v24i3.3440

Abstract

Seeds are generally used for moringa cultivation. However, the seeds produced have a fairly hard seed coat, thus affecting germination and seed vigor. The research by immersing seeds with plant growth regulators (PGR) and a comparison of the composition of planting medium need experimentation to get the maximum PGR concentration and the right composition of the planting medium to grow. The study was conducted using a Split Plot Design with the main plots PGR consisting of Z1 (freshwater), Z2 (Coconut liquid), and Z3 (GA3). The subplot is Plant Medium consisting of M1 (soil: sand: manure-1:1:2); M2 (soil: sand: manure-1:2:1); M3 (soil: sand: manure-2:1:1). Data were examined by Analysis of Variance and continued by DMRT at α 5%. The results of the analysis showed that PGR had a significant effect on plant height, stem diameter, and root length. The composition of the planting medium caused significant differences in plant height, stem diameter, number of leaves, and fresh and dry leaf weight. The interaction between the planting medium and PGR caused differences in stem diameter at 2 and 8 weeks after planting. The recommended PGR treatment is freshwater for longer roots and taller plants. M1 planting media produced the most number and weight of leaves. The combination treatment of Z3M2 produces the largest stem diameter.
PENGARUH KOMPRES BAWANG MERAH TERHADAP PENURUNAN NYERI SENDI PADA LANSIA DENGAN PENYAKIT GOUT ARTHRITIS DI PUSKESMAS KAMONJI Adam Lawi, Iin Alizzah; Surianto, Surianto; Arfiah, Arfiah
Jurnal Kesehatan Tambusai Vol. 5 No. 4 (2024): DESEMBER 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v5i4.35550

Abstract

Gout Arthritis adalah sendi yang meradang dan disebabkan oleh naiknya nilai asam urat di dalam tubuh manusia akibat gangguan pada proses pengolahan purin (Hiperurisemia) di dalam tubuh, yang ditandai dengan nyeri sendi dan dapat mengganggu aktivitas penderita. Salah satu cara nonfarmakologi untuk mengatasi nyeri yaitu dengan menggunakan kompres bawang merah. Tujuan penelitian ini yaitu telah dianalisis pengaruh kompres bawang merah terhadap penurunan nyeri sendi pada lansia yang menderita Gout Arthritis. Jenis penelitian yang digunakan adalah penelitian kuantitatif, desain penelitian Pre-Eksperimen, menggunakan pendekatan One Group Pretest-Posttest Design. Populasi dalam penelitian ini sejumlah 103 orang lansia, penentuan jumlah sampel menggunakan rumus Slovin dan didapatkan jumlah sampel dalam penelitian ini sebanyak 20 responden, dengan teknik pengambilan sampel yaitu Purposive Sampling, alat pengukuran data menggunakan lembar observasi skala nyeri NRS, uji statistik yang digunakan adalah Uji Wilcoxon. Dari 20 responden didapatkan tingkat nyeri pre-test dilakukan kompres bawang merah sebagian besar nyeri sedang sebanyak 11 responden (55.0%) dan sebagian kecil nyeri berat terkontrol sebanyak 9 responden (45.0%), sedangkan hasil posttest dilakukan kompres bawang merah didapatkan hasil sebagian besar nyeri ringan sebanyak 11 responden (55.0%), tidak nyeri sebanyak 8 responden (40.0%), dan sebagian kecil nyeri sedang sebanyak 1 responden (5.0%), maka Ho ditolak dan Ha diterima. Ada pengaruh kompres bawang merah terhadap penurunan nyeri sendi pada lansia dengan penyakit Gout Arthritis di Puskesmas Komonji. Bagi Puskesmas Kamonji hasil penelitian ini dapat dijadikan acuan untuk para tenaga medis dalam memberikan informasi mengenai terapi nonfarmakologi kepada para pasien yang menderita Gout Arthritis.
Work-Life Balance and Professional Development: Their Impact on Employee Performance Badaruddin, Badaruddin; Surianto, Surianto; Fatmasari, Fatmasari
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 4 (2024): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i4.986

Abstract

This study explores the relationships between work-life balance, professional development, and employee performance, focusing on how these factors interact to enhance job satisfaction, productivity, and skill development. The research employed a qualitative approach, utilizing in-depth interviews, focus groups, and observational data to gather insights from employees across various organizations. The study analyzed how work-life balance and professional development initiatives impact employee performance and organizational culture. The findings indicate that a balanced work environment, coupled with access to professional development opportunities, significantly enhances employee performance. Employees with a healthy work-life balance reported lower stress levels and higher job satisfaction, leading to increased productivity. Additionally, professional development was found to improve technical and managerial skills, boosting confidence and job competence. The synergy between work-life balance and professional development created a supportive environment that promoted both personal well-being and professional growth, resulting in a positive feedback loop of engagement and performance. This study highlights the importance of integrating work-life balance policies with continuous professional development programs to achieve sustainable employee performance and organizational success. It underscores the critical role of transformational leadership and supportive organizational culture in fostering a productive work environment. Future research should explore these relationships quantitatively and across diverse industries to further validate and expand upon these findings.
The Role of Work Environment and Leadership in Enhancing Employee Performance Surianto, Surianto; Nurfahira, Nurfahira
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1606

Abstract

This study aims to explore the interaction between the work environment and leadership in influencing employee performance, specifically examining the synergistic effects of a supportive work environment and transformational leadership on innovation, engagement, and productivity. The research employs a qualitative case study approach, focusing on a medium-sized technology company known for its innovative culture and dynamic leadership. Data collection techniques include semi-structured interviews, focus group discussions, and participant observations, providing comprehensive insights into the work environment and leadership practices. The study finds that a supportive work environment, characterized by ergonomic office design, adequate lighting, low noise levels, and a positive organizational culture, significantly enhances the effectiveness of transformational leadership. This synergy boosts employee innovation, engagement, and productivity. Employees operating in such environments report higher job satisfaction and loyalty, indicating the critical role of combining environmental and leadership factors in fostering a productive workplace. The research highlights the importance of investing in a supportive work environment and transformational leadership development to improve organizational performance. Leaders should focus on creating conditions that meet employees' physical and psychological needs while inspiring and motivating them through transformational practices. Future research should address the study's limitations by incorporating quantitative data and exploring diverse organizational contexts to validate and expand upon these findings.
AKUNTABILITAS PELAPORAN ALOKASI DANA DESA DI DESA SANI-SANI KECAMATAN SAMATURU KABUPATEN KOLAKA Burhan, Aulia; Kartomo, Kartomo; Surianto, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2121

Abstract

This study aims to determine the Accountability of Allocation Reporting Village Funds in Sani Sani Village, Samaturu District, Kolaka Regency. This study employs a qualitative research method with a descriptive approach. The research was conducted in Sani-Sani Village, Samaturu District, Kolaka Regency. Data were gathered through observations, interviews, and documentation. The data analysis process involved data collection, data presentation, verification, and conclusion drawing. The findings of this research show that the accountability of Village Fund Allocation (ADD) reporting in Sani-Sani Village, Samaturu District, Kolaka Regency generally complies with the 31 reporting indicators outlined in Ministry of Home Affairs Regulation Number 20 of 2018. However, some inconsistencies remain, particularly in the preparation and consolidation of reports. These issues are primarily due to delays in the reporting process, as the village head typically submits reports in August, resulting in late submission to the sub-district head.
Analisis Perbandingan Metode Full Costing Dan Metode Variable Costing Dalam Penentuan Harga Pokok Produksi Pada PT. Bumi Sarana Beton Surianto, Surianto; Adhiningsih, A. Hutami; Ramadana, Auliah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.10032

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan metode full costing dan variable costing dalam menentukan harga pokok produksi pada PT Bumi Sarana Beton. Metode penelitian ini menggunakan analisis deskriptif kualitatif. Dengan teknik pengumpulan data dengan cara observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa dalam perhitungan harga pokok produski pada PT. Bumi Sarana Beton lebih tepat menggunakan metode variable costing dibandingkan dengan metode full costing. Dimana harga pokok produksi yang hasilkan dengan metode variable costing lebih kecil daripada metode full costing sehingga dapat mempengaruhi nilai persediaan yang relatif rendah dan penentuan harga jual yang rendah
Analysis of Organizational Psychology Perspective in Human Resource Management to Improve Job Satisfaction Surianto, Surianto
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1773

Abstract

This study examines the integration of organizational psychology perspectives into human resource management (HRM) to enhance job satisfaction. It examines the psychological factors that influence employee motivation, engagement, and well-being, highlighting the role of leadership, workplace culture, and HRM strategies in fostering a supportive and productive work environment. This study adopts a systematic literature review (SLR) approach, synthesizing findings from various disciplines related to HRM and organizational psychology. The research analyzes existing literature to identify key theoretical frameworks, best practices, and psychological insights contributing to job satisfaction. Sources were selected from reputable databases, including Elsevier, Emerald, Wiley, and Springer, to ensure the study's reliability and academic rigor. The findings highlight that motivational factors, such as autonomy, recognition, and career development, significantly contribute to job satisfaction. Additionally, leadership style plays a crucial role, as transformational leadership fosters higher motivation and engagement than transactional approaches. A positive organizational culture that promotes fairness, well-being, and inclusion enhances employee commitment and reduces turnover. The study further supports Herzberg's Two-Factor Theory, confirming the importance of both intrinsic and extrinsic factors in shaping job satisfaction. This study offers practical and managerial insights for organizations seeking to enhance their HRM strategies through psychological approaches. It suggests adopting employee-centered policies, including flexible work arrangements, well-being programs, and leadership development initiatives. Future research should focus on empirical validation and explore technology-driven HRM models in diverse industries.
Co-Authors Adam Lawi, Iin Alizzah Ade Damayanti Vina Giovany Adhiningsih, A. Hutami Aisar Novita Ananda, Rusydi Arfiah, Arfiah Badaruddin Badaruddin Baso, R Burhan, Aulia Damayanti, Ade Fatmasari Fatmasari Jurni Jurni, Jurni Kartomo, Kartomo Ni Putu Pranita Sari, Ni Putu Pranita Nurfahira, Nurfahira Nurmawati Nurmawati Putu Pranita Sari, Ni Ramadana, Auliah Rasyidi, Ahmad Fadhillah Rini Sulistiani Sarong, Sumarni Sasmita Siregar Suhermi, Suhermi