Articles
Comparative Analysis of Traditional Methods with Activity Based Costing on Cost of Goods Produced by Yotta and Paduante Businesses
Nur abdi, Muhammad;
Chairul Iksan Burhanuddin;
Amran, Amran;
Syamsuddin, Syamsuddin
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo
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MSMEs generally know the meaning of production costs, but do not understand the elements of calculating production costs, resulting in unreasonable determination of production costs. If MSMEs are unable to determine the cost of goods produced and the cost of goods sold accurately, it will have a negative impact on MSMEs in the long run. Quantitative Descriptive analysis method, with a case study research method regarding the comparative analysis of the Traditional method with the Activity Based Costing method on the calculation of Cost of Goods Manufactured at Yotta and Paduantea Businesses. The object used in this study is the Cost of Goods Manufactured using the Traditional method and the Activity Based Costing method. The unit of analysis used in this research is Yotta and Paduantea MSMEs. The results of calculations using the two methods result in differences in factory overhead charges which result in differences in the cost of goods produced. In the table above, Hazelnut Yotta is in a balanced condition where the difference figure is Rp. 0 and Green tea Paduan tea also experiences Overcosting or high costs of Rp. 14. Green tea Paduantea's COGS reported using the Traditional method is Rp.1,562 while the COGS with the Activity Based Costing method is Rp. 1,548, this shows that the reported COGS is Overcosting by Rp. 14, -. The COGS for Hazelnut Yotta reported using the Traditional method is Rp. 1,833 while the calculation of COGS with the Activity Based Costing method is Rp. 1,833.
Efektivitas Sistem Pendaftaran Online Bagi Pasien Rawat Jalan Di Rsu Bahagia Makassar
Asriyanti, Asriyanti;
Thabran Talib, Muhammad;
Syamsuddin, Syamsuddin;
Djayadie, Ahmad;
Qasim, Ahmad
Journals of Ners Community Vol 14 No 1 (2023): Journals of Ners Community
Publisher : Fakultas Ilmu Kesehatan Universitas Gresik
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DOI: 10.55129/jnerscommunity.v13i1.2752
Pada bidang kesehatan yang ada seperti klinik, puskesmas, dan rumah sakit mulai memanfaatkan teknologi informasi. Rumah sakit sebagai salah satu institusi pelayanan kesehatan mempunyai beberapa unit salah satunya unit rekam medis. Unit rekam medis sebagai tempat pengolahan data dan pelayanan sangat butuh dengan teknologi informasi. Penelitian ini bertujuan untuk mengetahui efektivitas sistem pendaftaran online bagi pasien rawat jalan di RSU Bahagia Makassar. Metode penelitian yang digunakan dalam penelitian ini adalah analisis kualitatif dengan pendekatan deskriptif. Hasil penelitian ini menyatakan bahwa Komponen Sumber Daya Manusia (human), beberapa petugas belum memahami tentang sistem pendaftaran online di RSU Bahagia Makassar sehingga waktu pelayanan pendaftaran online masih belum efektif yang mengakibatkan pasien yang belum sempat melakukan pendaftaran harus datang langsung ke rumah sakit untuk melakukan pendaftaran manual atau langsung. Komponen Organisasi, belum efektif karena tidak adanya kordinasi antara petugas dan kepala rekam medis, tidak ada kegiatan sosialisasi dan pertemuan mengenai sistem pendaftaran online. Dan Komponen Teknologi, dari kualitas informasi belum efektif dikarenkan masih ada pengisisan data pasien yang belum lengkap mesikipun sudah efektif dengan kualitas sistem aplikasi yang sudah mendukung proses sistem pendaftaran online.
Analisis Kinerja Keuangan Melalui Pendekatan Value For Money
Syamsuddin, Syamsuddin
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar
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DOI: 10.37531/ecotal.v6i1.2251
Penelitian ini bertujuan untuk pengukuran akuntabilitas instansi pemerintah dalam menjalankan tugas pokok dan fungsinya sulit dilakukan secara objektif. Belum tersedianya suatu sistem pengukuran yang menginformasikan tentang tingkat keberhasilan organisasi. Adanya anggapan bahwa keberhasilan kinerja suatu instansi pemerintah tergantung dari kemampuan instansi tersebut menyerap anggaran tanpa mengukur hasil maupun dampak yang dicapai dari pelaksanaan program. Kesehatan merupakan salah satu kebutuhan mendasar yang dibutuhkan manusia. Kualitas kesehatan masyarakat sangat didukung oleh peran serta pemerintah dalam menyediakan layanan kesehatan yang baik dan terjangkau untuk seluruh kalangan. Adanya desentralisasi menumbuhkan kreativitas daerah untuk membangun daerah masing-masing. Desentralisasi kesehatan secara prinsip menyerahkan urusan kesehatan ke pemerintah daerah.
Analisis Pendapatan Usaha Kripik Talas Pada UMKM Sangulara di Desa Padende Kecamatan Marawola Kabupaten Sigi
Karenhapukh Purba;
Rita Yunus;
Syamsuddin Syamsuddin;
Musdayati Musdayati;
Risman Risman
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP
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DOI: 10.56799/jceki.v3i4.3916
Desa Padende adalah salah satu desa di Kecamatan Marawola yang memiliki lahan pertanian dengan berbagai macam hasil pertanian. Disamping itu masyarakat Desa Padende banyak yang membuka usaha mikro dan kecil sebagai usaha sampingan di antaranya usaha kue semprong, pembuatan keripik talas, usaha nasi kuning dan pembuatan somai. Namun peneliti memilih usaha keripik talas sebagai subjek penelitian karena usaha keripik talas merupakan usaha inovatif dari hasil pertanian. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pendapatan UMKM keripik talas di Desa Padende. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data diperoleh dari pelaku usaha pembuatan keripik talas di Desa Pandende. Metode analisis yang digunakan adalah analisis pendapatan. Hasil penelitian menunjukkan bahwa total biaya yang harus dikeluarkan dalam usaha pengolahan keripik talas selama satu kali bulan adalah sebesar Rp. 1.274.984,- dengan penerimaan sebesar Rp.2.000.000 dan total pendapatan sebesar Rp.725.016. Sehingga dengan pendapatan tersebut, pelaku usaha keripik talas mampu memenuhi kebutuhan sehari-hari.
Strategi Pencegahan Fraud dalam Pemilihan Penyedia Jasa Konstruksi: Pendekatan Tinjauan Literatur Sistematik
Vandy Rahmarta;
Nirwana Nirwana;
Syamsuddin Syamsuddin
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP
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DOI: 10.56799/jceki.v3i5.4958
Fraud dalam pemilihan penyedia jasa konstruksi menjadi salah satu tantangan besar yang dihadapi oleh Kementerian Pekerjaan Umum dan Perumahan Rakyat (PUPR) di Indonesia. Berbagai kasus fraud telah menyebabkan kerugian finansial yang signifikan dan merusak reputasi serta kualitas proyek konstruksi. Artikel ini bertujuan untuk mengidentifikasi dan mengevaluasi strategi pencegahan fraud yang efektif melalui pendekatan tinjauan literatur sistematik. Dengan menelaah sejumlah penelitian dan publikasi akademik, artikel ini menyajikan analisis mendalam mengenai tiga aspek utama: transparansi, akuntabilitas, dan pendidikan serta pelatihan. Hasil tinjauan menunjukkan bahwa transparansi dalam proses pemilihan penyedia jasa sangat penting untuk mengurangi potensi fraud. Akuntabilitas melalui pengawasan internal dan eksternal memainkan peran kunci dalam menjaga integritas proses pemilihan. Selain itu, pendidikan dan pelatihan yang memadai bagi pegawai dapat meningkatkan kesadaran dan kapasitas dalam mendeteksi serta mencegah fraud. Artikel ini menyimpulkan bahwa penerapan strategi pencegahan yang komprehensif dapat secara signifikan mengurangi risiko fraud, meningkatkan efisiensi proses pemilihan, dan memperkuat kepercayaan publik terhadap sektor konstruksi di Indonesia.
Kualitas Hidup Anak Sindrom Nefrotik di Poli Anak RSUD Majene
Yuliani, Eva;
Syamsuddin, Syamsuddin;
Indrawati, Indrawati
Journal of Health, Education, Economics, Science, and Technology (J-HEST) Vol. 2 No. 1 (2019): Journal of Health, Education, Economics, Science, and Technology
Publisher : Journal of Health, Education, Economics, Science, and Technology (J-HEST)
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DOI: 10.36339/
Sindrom nefrotik (SN) merupakan kumpulan gejala yang terdiri dari proteinuria masif, edema dan atau hiperkolesterolemia. Di Indonesia kejadian SN terdapat 6 kasus pertahun tiap 100.000 anak berusia < 14 tahun, dengan perbandingan anak laki-laki dan perempuan adalah 2:1. Tujuan dari penelitian ini adalah untuk mengidentifikasi bagaimana gambaran kualitas hidup pada anak yang menderita Sindrom Nefrotik di Poli Anak Rumah Sakit Umum Daerah Majene. Teknik sampling yang digunakan adalah Total Sampling dengan besar sampel 19 responden. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian Deskriptif. Penelitian ini dilaksanakan di Poli Anak Rumah Sakit Umum Daerah Majene, 13-27 September 2017. Hasil penelitian menunujukkan kualitas hidup pada sindrom nefrotik dengan fungsi fisik dari 19 responden terdapat 18 (94,7%) responden yang mengalami kualitas hidupnya kurang sedangkan yang kualitas hidupnya baik terdapat 1 (5,3%) responden. Pada peran fisik dari 19 responden terdapat 14 (73.7%) responden yang mengalami kualitas hidupnya kurang sedangkan yang kualitas hidupnya baik terdapat 5 (26.3%) responden, di lihat dari kesehatan umum dari 19 responden (100%) semua mengalami kualitas hidupnya kurang, dan pada fungsi sosial dari 19 responden terdapat 7 (36.8%) responden yang mengalami kualitas hidupnya kurang sedangkan yang kualitas hidupnya baik terdapat 12 (63.2%) responden, pada kesehatan mental dari 19 responden terdapat 9 (47.4%) responden yang mengalami kualitas hidupnya kurang sedangkan yang kualitas hidupnya baik terdapat 10 (52.6%) responden. Pada peran emosi dari 19 (100%) responden semua mengalami kualitas hidupnya kurang, dan pada kualitas hidup dengan ringkasan fisik dan mental dari 19 responden terdapat 13 (68.4%) responden yang mengalami kualitas hidupnya kurang sedangkan yang kualitas hidupnya baik terdapat 6 (31.6%) responden.
IMPLEMENTASI PENCEGAHAN DAN PENANGANAN STUNTING DI KABUPATEN SINJAI
Agus, Agus;
Syamsuddin, Syamsuddin;
Wahid, Abd;
Nawir, Adi
DEMOKRASI Vol 5, No 1 (2025): Volume 5 Nomor 1 Tahun 2025
Publisher : Universitas Muhammadiyah Lampung
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DOI: 10.36269/dmkr.v5i1.3119
The purpose of this study was to determine the implementation of stunting prevention policies in Sinjai Regency. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. Data analysis techniques include data collection, data reduction, data presentation, and drawing conclusions. This study found that the implementation of Sinjai Regent Regulation Number 40 of 2021 concerning the prevention and handling of stunting in Sinjai Regency has been carried out according to the established indicators. The main difference with previous studies is the focus on data collection related to the implementation of this policy, while previous studies had a different focus. The results of the study indicate that policy implementation can be seen in general from several key indicators. Communication is carried out through socialization and transmission of information to all parties involved, with an explanation of stunting accompanied by props to improve understanding. Clarity of information is important so that the community understands the issue of stunting well. Consistency among all parties involved is needed in implementing activities, supported by adequate resources and active participation from all stakeholders, including health center staff and other parties. Information must be disseminated widely, and the enthusiastic attitude of the implementers plays an important role in accelerating the reduction of stunting. The appointment of bureaucrats is accompanied by cooperation and periodic performance evaluation. The focus on preventing and handling stunting is carried out intensively with a bureaucratic structure that involves all parties as implementers of activities. All parties follow the established Standard Operating Procedure (SOP), and each party is fully responsible for implementation.
Penggunaan AREL pada Penyampaian Argumen di Klub Debat Bahasa Inggris STKIP PGRI Ponorogo
Rohmatika, Arina;
Syamsuddin, Syamsuddin
Dinamika Ilmu Vol 14 No 2 (2014): Dinamika Ilmu, 14(2), December 2014
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda
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DOI: 10.21093/di.v14i2.1
The English debat organization is one of the most popular students’ activity units at STKIP PGRI Ponorogo. Many students of English department join this club. The skill of debate of the students in the English club is not improved yet. The objective of this study was to give an appropriate way of giving argument of a debate by using AREL. AREL is Argument, Reasoning, Evidance and Link Back. This is a classroom action research. The approach of this study is qualitative and quantitative. The qualitative data were gained by using questionnaire and observation. The quantitative data were gained from the result of the students’ speaking test both pre-test, post-test I, and post-test II. The subject of the study was the members of the English debate club of STKIP PGRI Ponorogo consisting of 19 students. The data collection technique used in this study was observation. The observation, then, also was enriched by recording and taking-note techniques. Data, then, was analyzed quantitatively and qualitatively. In pre-test, many students still made many mistakes in presenting the argument. Based on the pre-test data, the pre-treatment was done. In post-test I, some students made an improvement in presenting a good enough organization of an argument, but it was not good yet. In post-test II of the next treatment, it shows a better result
THE INFLUENCE OF MOTIVATION, EDUCATION LEVEL, AND LEADERSHIP MODEL ON THE PERFORMANCE OF MEMBERS OF DONGGALA DISTRICT REGIONAL PEOPLE’S REPRESENTATIVE COUNCIL
Madurika, Sriyanti;
Hasanuddin, Bakri;
Syamsuddin, Syamsuddin
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 3 No 3 (2021): December : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University
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DOI: 10.59769/tajam.v3i3.17
This research aimed to examine and explain the influence of motivation, education level, and leadership model on the performance of members of Donggala District Regional People’s Representative Council. Type of the research was survey research. The population consisted of 30 members of Donggala District Regional People’s Representative Council. The sample was determined based on the census where the entire population was sampled. Data collection techniques used a questionnaire. The data analysis technique used descriptive and inferential statistics in the form of multiple regression using the SPSS version 25 application. The results show that the motivation and leadership model have a positive and significant influence on the performance of the members of Donggala District Regional People’s Representative Council. The level of education has no significant influence on the performance of members of Donggala District Regional People’s Representative Council. Simultaneously, the three independent variables have a significant positive influence on the performance of the members of Donggala District Regional People’s Representative Council. Keywords: Motivation, Education Level, Leadership Model and Performance
THE DISTRIBUTION MODEL OF HUMANITARIAN LOGISTICS IN OPTIMIZING DISASTER MANAGEMENT IN PASIGALA IN CENTRAL SULAWESI
Rohmawati, Suci;
Moh. Saleh , Husein H.;
Syamsuddin, Syamsuddin
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 3 No 3 (2021): December : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University
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DOI: 10.59769/tajam.v3i3.18
This research aims to find out the distribution model of humanitarian logistics applied when dealing with natural disasters in Pasigala (Palu, Sigi, and Donggala) and to find out the optimal humanitarian logistics distribution model in dealing with natural disasters in Pasigala, Central Sulawesi. The paradigm in this research is based on the phenomenological paradigm and is qualitative. The research was conducted in the affected area of Pasigala through data collection techniques in the form of interviews with informants consisting of disaster survivors and disaster management institutions from both government and non-government. The analysis tool in this research uses the NVIVO 12 Plus software. The results of the research show that the humanitarian logistics distribution model that has been carried out by the relevant institutions has a different structure. The distribution of logistics is still considered not optimal because there are obstacles that have an impact on new problems such as overlapping logistical assistance in several areas therefore it is necessary to propose a redesign of the humanitarian logistics distribution model based on the results of the analysis that has been carried out. Keywords: Distribution, Logistics, Humanity, Pasigala, Disaster