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All Journal Media Eksakta Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology Jurnal Ilmu Informasi Perpustakaan dan Kearsipan JURNAL ILMU DAN TEKNOLOGI PETERNAKAN POSITRON Jurnal Profesi Kependidikan LiNGUA: Jurnal Ilmu Bahasa dan Sastra NIKe Jurnal Ilmiah Perikanan dan Kelautan | Fisheries and Marine Scientific Journal IJOG : Indonesian Journal on Geoscience Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Media Wahana Ekonomika Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Jurnal Diskursus Islam LingTera Inspiratif Pendidikan Journal of Degraded and Mining Lands Management JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Intelektualita: Keislaman, Sosial, dan Sains JURNAL KONFIKS OCTOPUS : Jurnal Ilmu Perikanan Diwan : Jurnal Bahasa dan Sastra Arab Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Al-Ta'dib: Jurnal Kajian Ilmu Kependidikan Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Manajemen "E M O R" JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI) Edukasi Islami: Jurnal Pendidikan Islam Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JSFK (Jurnal Sains Farmasi & Klinis) Jurnal Basicedu Journals of Ners Community YUME : Journal of Management Gorontalo Fisheries Journal Jurnal Ilmiah Ecosystem JOURNAL OF APPLIED BUSINESS ADMINISTRATION Istinbath: Jurnal Hukum dan Ekonomi Islam Jurnal Pendidikan Fisika dan Teknologi Jurnal Samudra Ekonomi dan Bisnis FONDATIA PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat INTEK: Jurnal Penelitian Jurnal Fisika : Fisika Sains dan Aplikasinya Jurnal Aplikasi Akuntansi Indonesian Physical Review Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan SULTANIST: Jurnal Manajemen dan Keuangan Maker: Jurnal Manajemen Stilistika: Jurnal Pendidikan Bahasa dan Sastra Kappa Journal Gema Wiralodra Ulumuddin : Jurnal Ilmu-ilmu Keislaman Iqtishodia: Jurnal Ekonomi Syariah International Journal of Economics, Business and Accounting Research (IJEBAR) JURNAL ILMIAH ADVOKASI Jurnal Eduscience (JES) Jurnal Agrium Jurnal Pengabdian Masyarakat Sains Indonesia (Indonesian Journal Of Science Community Services) Journal of Governance and Local Politics (JGLP) International Journal of Economics Development Research (IJEDR) Academia Praja : Jurnal Ilmu Politik, Pemerintahan dan Administrasi Publik Acta Chimica Asiana AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) Jurnal Ilmiah Akuntansi Peradaban Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Applied Veterinary Science and Technology Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Mandala Pengabdian Masyarakat Jurnal Cahaya Mandalika Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) SANGAJI: Jurnal Pemikiran Syariah dan Hukum Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Al-Madaris Jurnal Pendidikan dan Studi Keislaman Khalifa: Journal of Islamic Education Movere Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen International Journal of Social Science Hasanuddin Journal of Sociology (HJS). International Journal of Social Service and Research Journal Peqguruang: Conference Series Jurnal Ekonomi MOVE: Journal of Community Service and Engagement PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Biofaal Journal Fruitset Sains : Jurnal Pertanian Agroteknologi IBLAM Law Review Wiga : Jurnal Penelitian Ilmu Ekonomi Baitul Ulum: jurnal Ilmu Perpustakaan ProBisnis : Jurnal Manajemen Indonesian Journal of Research and Educational Review (IJRER) Sultra Civil Engineering Journal (SCiEJ) Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Jurnal Transparansi Publik (JTP) Jurnal Pengabdian Masyarakat Formosa (JPMF) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Information Systems and Technology Research Jurnal Sains dan Teknologi Wanatani Journal of Lex Philosophy (JLP) Jurnal Ilmiah Mahasiswa Raushan Fikr DINAMIKA ILMU: Jurnal Pendidikan Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Innovation Research and Knowledge Asian Journal of Community Services (AJCS) ISTIQRA: JURNAL HASIL PENELITIAN Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pendidikan Jompa Indonesia Journal of Comprehensive Science International Journal of Public Administration Studies JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting and Finance Management (JAFM) Proceeding of The International Conference on Economics and Business Abdi Cendekia: Jurnal Pengabdian Masyarakat Journal of International Conference Proceedings Journal of Government Science Studies Jurnal Basicedu Journal of Health, Education, Economics, Science, and Technology (J-HEST) Borobudur Accounting Review Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan PEKAT : Jurnal Pengabdian Kepada Masyarakat Demokrasi: Jurnal Ilmu Pemerintahan Jurnal Ilmiah Ekonomika & Sains Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Indonesian Journal of Fundamental Sciences Jurnal Kesehatan Samawa Journal of Artificial Intelligence and Digital Business El-Fikr: Jurnal Aqidah dan Filsafat Islam Indonesian Research Journal on Education Pulchra Lingua Perbal: Jurnal Pertanian Berkelanjutan Managere: Indonesian Journal of Educational Management Tadulako International Journal of Applied Management (TaJAM) Jurnal Riset Manajemen dan Ekonomi Lex Stricta : Jurnal Ilmu Hukum Tamkin: Jurnal Pengembangan Masyarakat Islam Journal of Career Development Enrichment: Journal of Multidisciplinary Research and Development Economos : Jurnal Ekonomi dan Bisnis Jurnal Komunikasi dan Kebudayaan Ekalaya : Jurnal Ekonomi Akuntansi Setyaki : Jurnal Studi Keagamaan Islam Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Konseling Pendidikan Islam JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah SOSIO KONSEPSIA: JURNAL PENELITIAN DAN PENGEMBANGAN KESEJAHTERAAN SOSIAL PEDAGOGIC: Indonesian Journal of Science Education and Technology Dirasah: Jurnal Pendidikan Islam Jurnal Sains Student Research Jurnal Pertambangan dan Lingkungan Jurnal Akademik Pengabdian Masyarakat International Journal of Economic Research and Financial Accounting Journal Economic Excellence Ibnu Sina Revenue Manuscript Journal of Innovative and Creativity Jurnal Ekonomi dan Pembangunan Indonesia Indonesian Journal of Community Empowerment Jurnal Pengabdian Masyarakat Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Nusantara Jurnal Inovasi Ekonomi Syariah dan Akuntansi WATHAN: Jurnal Ilmu Sosial dan Humaniora Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah International Journal of Economics, Management and Accounting Jurnal Solusi Masyarakat Dikara Journal of Excellence Humanities and Religiosity International Journal of Economics, Business and Innovation Research International Journal of Law, Crime and Justice Primera Educatia Mandalika: Elementary Education Journal Jakadimas Jurnal Pemikiran dan Pengembangan Pembelajaran Alamtana JURNAL ORTO DIDAKTIKA Raudhah Proud To Be Professionals: Jurnal Tarbiyah Islamiyah Alkasb: Journal of Islamic Economics Sultra Jurnal Pengabdian Masyarakat J-CEKI Jurnal Ar-Risalah Jurnal Cahaya Edukasi Abdurrauf Science and Society Jurnal Geosaintek Atestasi : Jurnal Ilmiah Akuntansi Jurnal Teknologi Sumberdaya Mineral Applied Linguistics: Innovative Approaches and Emerging Trends Frontier Advances in Applied Science and Engineering Media for Empowerment, Mobilization, and Innovation in Research & Community Jurnal Kesehatan Masyarakat Jurnal Mitra Pengabdian Farmasi Khazanah Journal: Economics, Muamalah dan Entrepreneurship Al Urwatul Wutsqa Journal of Teaching and Elementary Education JIPHO (Jurnal Ilmiah Peternakan Halu Oleo)
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Meningkatkan Kemampuan Kognitif Anak Melalui Kegiatan Bermain Mengenal Warna Pada Kelompok B TK Kemala Bhayangkari 31 Buton Sulawesi Tenggara Rini, Wa; Syamsuddin, Syamsuddin; Cahaya, Cahaya
JURNAL PEMIKIRAN DAN PENGEMBANGAN PEMBELAJARAN Vol. 4 No. 2 (2022): JURNAL PEMIKIRAN DAN PENGEMBANGAN PEMBELAJARAN (JP-3)
Publisher : RAYHAN INTERMEDIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Permasalahan dalam penelitian ini adalah bagaimana meningkatkan kemampuan Kognitif anak dengan kegiatan mengenal warna dengan bentuk kegiatan mencampur warna. Tujuan Penelitian adalah untuk menngkatkan kemampuan kognitif anak melalui kegiatan mencanpur warna. Obyek penelitian adalah anak didik yang berjumlah 15 orang. dengan fokus penelitian adalah kemampuan kognitif dan kegiatan mencampur warna. Instrumen penelitan adalah lembar observasi anak dan rencana kegiatan pembelajaran harian (RPPH). Data dianalisis dengan menggunakan deskriftif persentase. Dari Hasil Analisi data diperoleh bahwa kegiatan mencampur warna dengan mengikuti langkah-langkah pembelajaran yang telah ditetapkan dapat meningkatkan kemampuan kognitif anak didik. Peningkatan ini terlihat pada indikator kemampuan anak melakukan percobaan pencampuran warna dasar, (merah, kuning dan hijau), dan Kemampuan anak bercerita tentang warna baru. Peningkatan tersebut terlihat pada hasil nilai rata-rata siklus 2 anak didik untuk 2 indikator adalah 3,60 dan nilai ketuntasan belajar 100%.
PERAN KEPEMIMPINAN KEPALA MADRASAH DALAM MENINGKATKAN MUTU LEMBAGA PENDIDIKAN DI MA AL-MUHAJIRIN PONDIDAHA Larasaty, Endang; Zulkifli, Zulkifli; Syamsuddin, Syamsuddin
Dirasah: Jurnal Pendidikan Islam Vol. 5 No. 1 (2024)
Publisher : IAIN KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/jpi.v5i1.7855

Abstract

Penelitian ini mendeskripsikan peran kepemimpinan kepala madrasah MA Al-Muhajirin Pondidaha dalam meningkatkan mutu kompetensi lulusan, kompetensi pendidik dan tenaga kependidikan dan  sarana prasarana pendidikan. Jenis penelitian ini adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi dan dokumentasi. Hasil penelitian ini dapat diketahui bahwa dalam meningkatkan mutu kompetensi lulusan, kepala MA Al-Muhajirin Pondidaha membuat program yang inovatif yang diantaranya adalah program ekstrakulikuler seperti lomba pidato bahasa inggris dan bahasa arab guna meningkatkan mutu kompetensi bahasa asing para siswa, dan juga menerapkan budaya positif seperti tidak membuang sampah sembarangan, shalat dhuha, menghafal Al-Qur’an minimal 1 juz, dan rutinitas tadarus Al-Qur’an setiap hari jumat. Dalam upaya meningkatkan mutu pendidik dan tenaga kependidikan, kepala madrasah mengikutkan para guru pada kegiatan program pelatihan guna peningkatan kompetensi serta melaksanakan supervisi sebagai pengawasan kinerja guru. Dalam upaya peningkatkan mutu sarana dan prasarana, kepala madrasah melakukan inventarisasi terhadap sarana prasarana sekolah dan juga melakukan analisis serta evaluasi  untuk mengatahui kekurangan dan kebutuhan yang masih terlihat agar sarana dan prasarana di madrasah ini bisa secara optimal menunjang segala proses pembelajaran agar dapat berjalan dengan baik.
Hubungan Karakteristik Petani dengan Adopsi Inovasi Bibit Kakao Sambung Pucuk MCC 02: Relationship of Farmers' Characteristics with the Adoption of Cocoa Breeding Innovation to Continue to MCC 02 Taufiq Triadi; Safaruddin, Safaruddin; Syamsuddin, Syamsuddin
Perbal: Jurnal Pertanian Berkelanjutan Vol. 10 No. 1 (2022): Perbal: Jurnal Pertanian Berkelanjutan
Publisher : Fakultas Pertanian Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/perbal.v10i1.1665

Abstract

Karakteristik petani dapat berhubungan dalam proses pengambilan keputusan dan penyerapan informasi dalam proses adopsi inovasi. Penelitian ini bertujuan untuk menganalisis hubungan karakteristik petani dengan adopsi inovasi bibit kakao sambung pucuk MCC 02. Penelitian ini dilaksanakan di Desa Tandung Kecamatan Sabbang Kabupaten Luwu Utara. Penelitian ini dilakukan dalam kurun waktu 4 bulan, dimulai pada bulan Februari hingga Mei tahun 2020. Desain penelitian ini adalah deskriptif korelasional dengan analisis terhadap semua indikator variabel dan hubungan antar variabel. Sampel yang digunakan adalah Kelompok Tani Limbong Dewata berjumlah 26 orang dan Kelompok Tani Rante Sipulung berjumlah 25 orang jadi total keseluruhan sebanyak 51 sampel. Hasil penelitian menunjukkan tingkat adopsi inovasi bibit kakao sambung pucuk MCC 02 didua kelompok yaitu kelompok tani Limbong Dewata dan kelompok tani Rante Sipulung masing-masing berada pada kategori tinggi. Karakteristik petani yang berhubungan dengan tingkat adopsi bibit adalah pengalaman usaha tani, sedangkan umur, pendidikan formal, pendidikan non formal luas lahan tidak berhubungan dengan tingkat adopsi bibit kakao sambung pucuk MCC 02. Farmer characteristics can be related to the decision-making process and the absorption of information in the innovation adoption process. This study aims to analyze the relationship between farmer characteristics and adoption of MCC 02 shoot-grafting cocoa seed innovation. This research was conducted in Tandung Village, Sabbang District, North Luwu Regency. This research was conducted over a period of 4 months, starting from February to May 2020. The design of this research is descriptive correlation with analysis of all variable indicators and the relationship between variables. The sample used was the Limbong Dewata Farmer Group with 26 people and the Rante Sipulung Farmer Group with 25 people, so a total of 51 samples were used. The results showed that the adoption rate of MCC 02 shoot grafting innovation in two groups, namely the Limbong Dewata Farmer's Group and the Rante Sipulung Farmer's Group, were in the high category, respectively. Farmer characteristics related to the level of seed adoption are farming experience, while age, formal education, non-formal education, land area are not related to the adoption rate of shoot grafting cocoa seedlings MCC 02.
KARAKTERISTIK GEOKIMIA AIRPANAS DAN PERKIRAAN TEMPERATUR BAWAH PERMUKAAN PANAS BUMI DAERAH REATOA KABUPATEN MAROS Jamaluddin, Jamaluddin; Maria, Maria; Nainggolan, Jefri; Syamsuddin, Syamsuddin; Harimei Suprapto, Bambang
Jurnal Geosaintek Vol. 10 No. 2 (2024)
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j25023659.v10i2.1834

Abstract

Manifestasi panas bumi berupa mata air panas Reatoa Desa Samaenre, Kecamatan Mallawa, Kabupaten Maros sangat menarik untuk dikaji. Tujuan penelitian ini untuk mengetahui karakteristik geokimia air panas dan pendugaan temperatur bawah permukaan. Metode yang digunakan dalam penelitian tersebut meliputi studi lapangan, pengambilan sampel air, analisis laboratorium dan interpretasi menggunakan diagram trilinier HCO3- – Cl-– SO42-, diagram trilinier Na – K – Mg, dan diagram trilinier Cl – F – B. Tipe fluida pada daerah tersebut tergolong sebagai bikarbonat (dilute-chloride). Tipe fluida ini terbentuk dari pengenceran air klorida oleh air bikarbonat selama pergerakan lateral. Analisis rasio unsur kimia Na – K – Mg menunjukkan bahwa fluida tersebut termasuk dalam kategori air yang belum matang (immature water) yang telah bercampur dengan air dangkal yang memiliki konsentrasi silika rendah. Konsentrasi Cl yang dominan mengindikasikan bahwa fluida pada mata airpanas ini berasal dari reservoir dalam dan menandakan adanya zona permeabel. Suhu reservoir dengan metode geotermometer kimia Na/K diperkirakan sekitar 137–147 °C dan geotermometer K/Mg menunjukkan suhu berkisar antara 41.30 – 41.57 °C mengindikasikan suhu reservoir ini termasuk dari sistem reservoir bersuhu rendah.
Transfer Pricing and Growth Navigation Sales in a Dynamic Tax Environment in Indonesia Sundari, Sri; Mallisa, Amalia Indah Pratama; Sapa', Angela Batara; Syamsuddin, Syamsuddin
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12112

Abstract

This study focuses on the relationship between transfer pricing and sales growth in a dynamic tax environment in Indonesia. Transfer pricing is an important issue for multinational companies in determining transaction prices between affiliated companies in various countries, including Indonesia, which has complex tax regulations. Transfer pricing practices are often used to optimize a company's tax burden by taking advantage of differences in tax rates between countries. However, the implementation of this strategy is not free from strict supervision by the Indonesian tax authorities, who continue to update policies and regulations to prevent tax avoidance. Along with the growth of the company's economy and sales, the challenges in navigating transfer pricing are increasing. Companies are faced with the need to maintain compliance with tax regulations while still focusing on sustainable sales growth. The dynamic tax environment in Indonesia requires companies to continue to adapt to changes in policies, which can affect their transfer pricing structure. Therefore, understanding the impact of ever-changing tax policies on transfer pricing strategies is an important key for companies that want to grow sustainably and avoid the risk of tax disputes with the authorities.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/jnerscommunity.v13i1.2752

Abstract

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.
Pendampingan Pembukuan, Inventarisasi, dan Pelaporan Barang Milik Daerah dalam Upaya Menciptakan Laporan Keuangan Berkualitas di Kabupaten Pinrang Darmawati, Darmawati; Kusumawati, Andi; Syamsuddin, Syamsuddin; Indrijawati, Aini; Juanda, Indira Syakira Kirana
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2024): Volume 4 Nomor 4 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i4.5006

Abstract

The demand for the application of Good Governance (GG) principles in regional financial management emphasizes the importance of transparency and accountability, especially in the management of Regional Property (BMD). The Pinrang District Government faces challenges in preparing BMD reports, such as late reporting, incomplete asset data, and suboptimal recording. This program aims to improve the capability of BMD managers in Pinrang Regency through intensive training and mentoring, in accordance with Permendagri No.47 of 2021. The program implementation methods include lectures, hands-on practice, technical assistance, and evaluation. The materials presented covered BMD bookkeeping, inventory, and reporting, with a focus on using the Simda BMD application to improve report efficiency and accuracy. The evaluation results showed that the program succeeded in improving participants' understanding and skills in BMD management. The resulting outputs include more integrated and quality semesterly BMD reports, as well as an increase in the suitability of asset data with physical conditions in the field. With this success, the program made a real contribution in supporting more transparent, accountable, and regulated regional asset governance, as well as strengthening the capacity of the Pinrang Regency Financial and Revenue Management Agency (BPKPD) in overseeing better regional financial management.
Peningkatan Kapabilitas Pengelola Keuangan Badan Layanan Umum Daerah Dalam Rangka Pencegahan Fraud di Kabupaten Pinrang Indrijawati, Aini; Darmawati, Darmawati; Kartini, Kartini; Syamsuddin, Syamsuddin; Rasyid, Syarifuddin; Purisamya, Asharin Juwita; Juanda, Indira Syakira Kirana
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2024): Volume 4 Nomor 4 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i4.5077

Abstract

Regional Public Service Agencies (BLUD) play a strategic role in supporting public services, particularly in the health sector. However, financial management in BLUD often faces challenges such as fraud risks and weak internal control systems. This Community Service Program aims to enhance the financial management capacity of BLUD managers in Pinrang Regency to prevent fraud. The methods employed include intensive training, case study simulations, technical assistance, and evaluation of the implementation of internal control systems. The results show improved participants' understanding of fraud concepts and the application of more effective prevention measures. Technical assistance enabled BLUD managers to design and implement internal control systems tailored to the needs of each unit. This program successfully fostered more transparent and accountable financial governance, supporting the sustainability of public services. As a follow-up, it is proposed that similar activities be conducted periodically to ensure the continuous improvement of BLUD managers' capabilities. Additionally, the development of digital platforms is recommended to support more integrated and efficient financial reporting. These steps are expected to strengthen BLUD financial governance in Pinrang Regency and serve as a model for adoption in other regions.
Pengelolaan Keuangan BLUD Puskesmas dan Rumah Sakit di Kabupaten Sidrap Syamsuddin, Syamsuddin; Amiruddin, Amiruddin; Natsir, Andi Iqra Pradipta; Utami, Rizky; Haerial, Haerial; Nugraha, Rakhmat Nurul Prima; Indrijawati, Aini; Alam, Ade Ikhlas Amal; Putri, Anissa Aulya; Nindra, Nurhaliza Magfirah
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Volume 5 Nomor 3 Tahun 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i3.5132

Abstract

Transparent, accountable, and efficient financial management is a key prerequisite for realizing quality public health services through Regional Public Service Agencies (BLUD). However, the reality in Sidenreng Rappang Regency (Sidrap) shows that most BLUD units, such as community health centers and hospitals, still face obstacles such as the absence of documented financial SOPs, low understanding of the preparation of Business and Budget Plans (RBA), and limited use of financial information systems. This community service activity aimed to improve the capacity of BLUD financial managers through training and technical assistance in preparing RBAs and SOPs in accordance with regulations, such as Permendagri No. 79 of 2018 and PP No. 23 of 2005. The implementation methods included identifying partner needs, interactive material presentations, group discussions, and the preparation of draft documents by participants. The results of the activity showed that 87% of participants were able to draft an initial RBA and understand the important elements of financial management SOPs. Participants also demonstrated an increased understanding of good governance principles, such as transparency and accountability. The final evaluation confirmed that the applied and case-based training approach was effective in building the technical competence of the apparatus. As a follow-up, it is recommended that further training be developed to cover accrual-based reporting and internal auditing, as well as the integration of digital financial systems. It is hoped that this activity will encourage a more adaptive and sustainable transformation of BLUD financial management and support the improvement of health service quality in Sidrap Regency.
Analysis of the Effect of Activity Based Costing on Financial Performance Sundari, Sri; Kurniawan, Awi; Wahid, Abdul; Syamsuddin, Syamsuddin
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12411

Abstract

This study examines the impact of Activity-Based Costing (ABC) on corporate financial performance, focusing on its ability to improve cost management in a competitive global market. ABC allocates overhead costs more accurately by identifying activities driving expenses, enabling better decision-making and operational efficiency. The research utilizes a literature review to analyze studies on ABC’s implementation across various industries, with data gathered from academic journals, books, and other relevant sources. The findings show that ABC positively influences financial performance by enhancing cost control, operational efficiency, and profitability. It provides valuable insights for strategic decisions such as pricing and resource allocation. However, challenges such as high implementation costs and the need for organizational change may impede adoption. Despite these barriers, the benefits of ABC, including improved competitiveness and profitability, outweigh the costs.
Co-Authors A Hadini, Hairil A, Syahrial A. Indrianti Ismunandar Abbas, Muhammad Abd Wahid Abd. Rahman Razak Abdi, Muhammad Nur Abdul Kadir Abdul Latief Abdul Latif Abdul Rais Abdul Wahid Addiarrahman Adella Ulyandana Jayatri Adiningrat, Andi Arifwangsa Adiputra, Muhlis Hajar Adnan Adnan Adriany. R, Sitti Agniy, Romza Fauzan Agung Sutrisno AGUS AGUS Agustina, Evelyna Ahmad Rifaldi Arahman ahmad yani Ahmadi Usman Ahyana, Ridho Aini Auliana Amar Aini, Rini Nurul Ainung Ainung Akbar Prayoga Akib, Andryani Al Indisi, Muhammad Yahya Ayas Alaa, Siti Alam, Ade Ikhlas Amal Alawiyah, Geby Aldy Ramadhan Alfany, Chalida Alfiady, Teuku Alfiady Alfina Taurida Alaydrus Alfira rezky Amalia Algifari, Moh Aliman Aliman Alpiani, Alpiani Amalia, Rezki Amaliah, Wafiq Azizah Reski AMELIA SETYAWATI, AMELIA Amiludin Indi Aminy, Ika Umratul Asni Amiruddin Amiruddin Amran Amran Amrana, Amrana Amrullah Amrullah Andhyka Bayu Aprilyanto Andi Masriah Andi Muhammad Dahlan Andi Murlina Tasse Andriadin, Andriadin Andris Surahman Aniq Akhmad Ali Bawafie Anisah Anisah Anisah, Nur Anny Hary Ayu Suardi Apriani, Wulansari Apriliani, Dewinta Ardiansyah, Nike Arif Budianto Arif, Muhammad Faisal Arif, Samsu Arifin, Nurqarirah Arifuddin Arifuddin Arina Rohmatika Arinanda, Arinanda Arkiang, Bachder Syarif Arnama, I Nyoman Arnama, I Nyoman Arniyanti Nadin Arofah, Zidan hamzah AS Aku, AS Asdar Asdar Asia, Siti Nur Asim Asim, Asim Asmasary, Andi Arwinny Asngadi Asngadi Asriani Hasan Asrianti, Asrianti Asriany Asriany, Asriany asriawal, asriawal Asriyanti, Asriyanti Assegaf, Muhammad Alimuddin Hamzah Assingkily, Muhammad Shaleh Astabella, Relinda Dewi Astuti, Wahyu Indri Aswad, Chaeril Atika, Sri Aulia, Rizky Nurul ayhu21431@gmail.com Ayu Andira Ayu Mona Erisa Marpaung Ayu Rahayu Ayusaputri, Kusuma Galih Azhar, Syihab Aziz Salam, Aziz Aziz, Muhammad Fahruddin Azzahra, Fadlia Bahri, Nur Alim Bahrudin Bahrudin Baiq Laelatin Diniati Bakri Hasanuddin Bakti Sukrisna Bastiana Bastiana Binti Maunah Biso, Hernansi Bubut Kurniawan Budianto, Ari Bukhori, Moh. Imam Burhanuddin, Chairul Iksan Bustami, Taufik Bustan Bustan, Bustan Butolo, Ivana Cahaya, Cahaya Cahyaningtyas, Wening Cahyo Kurniawan, Pratomo Cahyo Chadijah, St. Chairul Iksan Burhanuddin Chalida Alfany Chalirafi, Chalirafi Choirur Rizki, R. Danang Sri Hadmoko Darmawati Darmawati Darmin Darmin, Darmin Darusti, Fahmi Darwin, Khadijah Darwis Durahim Davit Rahmadan Dea Zara Avila Deki Zulkarnain Desti Suci Safitri Devi Nurfatimah Devy, Happy Sista Dewi Puspita Dewi Ratnasari DEWI SARTIKA Dewi, Nur Ainun Sucitra Dewi, Nurainun Sucitra Dian Wijaya Kurniawidi Diansyah, Athhar Manabi Didi Saputra, Eka Dini Meilani Pramesti Dini Rosyida Djayadie, Ahmad Djurubassa, Gloria Miagina Palako Dwi Nugroho Hidayanto Dwi Putri Emilda, Dwi Putri Dwi Septia Kari Dwiwijaya, Kadek Agus Dwiyatmi Sulasminah Efendi Efendi Erdianto Effendi erham, erham Erika Winda Putri , Nur erlan, erlan Erna Cahyani Erna Marliyana Eva Rianty Angelina Sitanggang* Eva Yuliani Fachruddin Fachruddin Fadhilah Naulina, Alfi Fadila, Annur Fahmi, Asrul Faizah Mastutie Faizal , Faizal Faradillah, Yenny Farayanti, Dana Farid , Muhammad Farida Farida Farman, Eka Fathirah, Dian Fathur Rahman Fathurrahman Fatima Zahra Fatimah Zahra Fatlina Z Fauziana Hidayat Fazlur Ibnul Salam Febryanti, Febryanti Fera, Fera Ferizaldi Ferizaldi Fian Rahma Wati Fidya, Karina Alma Firdausiyah, Jannatul Firmansyah Firmansyah Fitriana Nurhidayah, Asma’ul Fitriani Fitriani Franck Lavigne, Franck Fuji Astuty Auza Galang Izhuma Refangga Gazali Gazali Grace T. 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Herlina Ahmad, Herlina Hermanto, Lubis Hidayah, Asmaul Fitria Nur Hiden Hiden Hujiyanto, Hujiyanto Hulu , Fatolosa I Gde Mertha Ibrahim Yunus, Andi Ibrahim, Irianto Ida Nuraeni Ido, Irfan Idrawahyuni, Idrawahyuni Idris Idris Ihlas, Ihlas Ika Prasasti Abrar, Andi Ika Umratul Asni Aminy Iksan Ilham Ilham Ilham, Vickky Anggara Imaduddin, Imaduddin Inayah Inayah Inayah, Rahmatun Indah Nahdiat Isrori Indah Nurhidayati Indah Nurhidayati, Indah Indo Santalia Indradewa, Rhian Indrawan Eka Badri Indrawati Indrawati Indrijawati, Aini Inri EGT Insirat, Mutahira Nur Iqbal Hamdani Irayani, Surya Irham Irham Irmawati Irmawati Irwan Irwan Iskandar, Andi Arifuddin Israjuna, Israjuna Isrori, Indah Nahdiat Iswandi Itsnainy, Siti Khairani Izyatin, Nazla Jabal Nur, Jabal Jabuddin, La Ode Jamal Rauf Husain Jamaluddin Jamaluddin Jamalus, Jamalus Jaya Jaya Jayadie, Ahmad Jayatri, Adella Ulyandana Joni Rokhmat Juanda, Indira Syakira Kirana Juhriati, Juhriati Juhriati, Juhriati Juliana Juliana Juliana Kadang Junaidin, Junaidin Jusman, Jusman Kalvin Albert Parinding Kardoso, Ricko Karenhapukh Purba Karfina AR, Lilis Kartika Kartika Kartini Kartini Kasim, Amrah Kasman Kasman Kasmar, Kasmar Kasmawati Kasmawati Kasnawi Al Hadi Khaerunnisa, Ana Khaerus Syahidi Khaira, Alfi KHAIRUL HUDA, KHAIRUL Khairunnisak Khairunnisak, Khairunnisak Khalilah, Syarifah khoirunnissa, izzun Khotimah, Yulia Azmi Kormil Saputra Kurniawan Arizona Kurniawan, Awi Kurniawidi, Dian W. Kurniawidi, Dian Wijaya Kusumardani, Arifah Kusumawati, Andi La Malesi La Ode Arsad Sani La Ode Muhamad Munadi La Ode Nafiu La Ode Sahaba La Ode Sahidin La Ode Woli Lakawa, Irwan Laksono, Agung Lakuna, Rosnani Larasaty, Endang Latief, Muhammad Fadlirrahman Lesmana , Hans Lestari, Deara Shinta Lukmawati, Endah M. Noris M. Romli M. Teguh Jaka Satya Samudra Jati Suara M. Yunan Hidayat M. Ziaul Fikar Ma'arij, Aman Madurika, Sriyanti Mainjoe, Nurul Hikma Vilia Malawani, Mukhamad Ngainul Mallisa, Amalia Indah Pratama Mallombassi, Ali Mangenre, Muh. Fadli Manggau, Gemaliany Pilo Mardatillah Mardatillah Mardhiah Hasan, Mardhiah Mardiah Mardiah Mardiana, Laili Mardiyah, Shofiyah Abidatul Marfah, Marfah Marfina, Yuyun Maria Maria Marni Marni Marsudi Utoyo Maryam Maryam Maryam Maryam Mas'ud, Mas'ud Maskur Maskur Maskuri Sutomo Masnia Masnia, Masnia Mas’ud, Mas’ud Mauludi Mauludi mauludi, mauludi Mediaty Meilani, Sindi Merdiana Ferdila Miftahul Jannah Mihrani Mihrani Mislan Moh. Saleh , Husein H. Moh. Tahir Mohamad Djasuli, Mohamad Mohamad Rifky Fahrian Hidayat Mohamad Soaleh Mohammad Lutfi Mohammad Rijal Mohammad, Burhanuddin Muarrifah, Sholehatul Muh Fuad Randy Muh. Faisal Andis Muh. Rusdin Muh. Tahir Muhajir Muhajir Muhamad Khoirul Adzmi Muhammad Amrullah Pagala Muhammad Hasyem Muhammad Ihzan Muhammad Luthfi Muhammad Marwin Muhammad Mursalim Muhammad Nasri Muhammad Nasrun Muhammad Nur Muhammad Saleh Muhammad Sarjan MUHAMMAD TAUFIK Muhammad Zuhdi Muhammad Zuhdi Muklir Muklir Muklir, Muklir Muliadi Muliadi Muliana, Muliana Muliana, Winda Mulya, Fitra Muntu, Sandra Jeanet Muqorrobin, M Rizqil Hasan Murniasi, Eri Muryali, Muryali Musa, Ratna Musatafa, Ivni Alfrisqa Musdayati Musdayati Musmuliadin Musmuliadin Musmuliyadin, Musmuliyadin Musra, Fauziyyah Musram Abadi Mustafa Mustafa Mustafa, Ivni Alfrisqa Mustafa, Mifta Mutahara.B, Nurul Mutaqin, Bachtiar Wahyu Muttaqien, Moh Hasan Firghol N. Nazaruddin Nainggolan, Jefri Nandi, Riri Apriana N. Nasri Akib, Nasri Natsir Sandiah Natsir, Andi Iqra Pradipta Nawir, Adi Nedi, Laras Annisa Ulfitri Nela Ranita Amanda Nelvia, Helda Ngatmin Nilakanti, Shiva Athiyah Nindra, Nurhaliza Magfirah Ningtyas, Novarina Sulsia Ista'In Nirmayanthi, Andi Nirwana Nirwana Nirwana, Nirwana Nisa, Izzun Khoirun Nisaa, Khairun Niska Salsiani Sinta Nofica, Idza Novia Elsitha Mowisu Nugraha, Rakhmat Nurul Prima Nur Abdi, Muhammad Nur Amalia Nur Asia, Nur Nur Azzahra Al Radiyah Nur Hikmat Nur Santy Asminaya Nur Saprin, Rafiqah Nur, Hamzah Fansyuri Nur, Zulfikah Nuraini Nuraini Nurainun Nurainun Nuralim Pasisingi Nurdefi, Nurdefi Nurhayati Sutan Nokoe Nurhidayah, Asmaul Fitriana Nuriana, Mutia Azizah Nuris Lestari, Anita Nurjanna Nurjanna Nurjannah Nurjannah Nurmaida Nurmaida, Nurmaida Nurmalini, Nurmalini Nurmiaty, Nurmiaty Nurmutyah Naylah Nurul Alya, Baiq Nurul Mamhmudah, Luthfiah Nurul Qalbi Nurul Qomariyah Nurwalmi Nurwalmi Nurwijayanti Nuryamin Nuryamin, Nuryamin Oktavina, Ani Palawa, Riswandi Panggeso, Anastasia Gloria Parani, Syamsul Bahri Dg. 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Teguh Jaka Satya Samudra Jati Subando, Joko - Sucipto, Mohammad Adhi Sudardjat, Catrin Sudarman Sudarman Sudrajat, Husaen Sufrianto, Sufrianto Sugeng Santoso Sugiyat, Sugiyat Suhada, Annisa Sadela Suhara, Ade Suhayat Minardi Suherman, Suherman Suherwin, Suherwin Sukardi Sukardi Sukrisna, Bakti Sulaeman Miru Sulaiman Sulaiman Sulaimana, Sulaimana Sumbangan Baja, Sumbangan Sunaryo Sunaryo Sundari, Sri Supardiansah, Supardiansah Suparni Suparni Supriadi Supriadi Supriatna, Agus Suputra, Gusti Ketut Alit Surahman Wilade Suraya Suraya Suriyanti, Suriyanti Suryadi Hadi Suryadi Hadi Suryadin, Suryadin Suryahman, Agus Susi Rahayu Sutrisno, Muhammad Syafril Sunusi, Muhammad Syah, Ahmad Syahfir, Hasri Ainun Syahrial A Syahrial Ayub, Syahrial Syamsiar, Syamsiar Syamsir Saputra Syamsuddin, Erfan Syamsurijal Rasimeng Syarif, Andi Akbar Syarifuddin Syarifuddin Syihab, Mufly Fadla Tahir, Moh TAKDIR SAILI Talib, Muhammad Thabran Tambaru, Rachman Taufiq Triadi Teguh Ardianto, Teguh Thabran Talib, Muhammad Thalib, Hambali Thulfitrah B., Nurlathifah Ti Aisyah Triadi, Rahmat Trisda Kurniawan Ulfah Ulfah Ulfah, St. Maria Umar Sulaiman Usbar, Usbar Usman Ahmad Usman Usman Uswatun Hasanah Utama, Melda Utami, Prita Nur Utami, Rizky Vandy Rahmarta Versiandika Yudha Pratama Virza Hadrianti W. Kurniawan W. Kurniawidi, Dian W.Kurniawidi, Dian Wahyu Nugroho Wahyuni, Bekti Wakhyuni, Emi Wakila, Muhammad Hardin Walinono, Andi Muh. Fuad Al Kautsar Wan Sulastri Wardana, I Made Sastra Wardatud Dihniyah Wardin, Wardin Warman Warman WIDIASTUTI - Wijaya, Roviq Wila Rumina Nento Wiliana, Eneng Winda Winda Windarti Pebriani Wiri Wirastuti Wisnujatia, Nugrahini Susantinah Wulandari, Sri Helda Yaddi, Yafsin Yulia Azmi Khotimah Yumansyah, Diky Yuni Lestari Yunita Yunita Yunitun Tamara Yunus*, Muhammad Yusnianti, Yusnianti Yusran, Sartiah Yusuf, Muh. Silmi Kaffah Yusufhin, Fridinanti Zaenab, St Zahra Ayu, Fatimatus Zahroh, Siti Zaikin, Muhammad Zainal Abidin Zainal Arifin Zainuddin, Fatlina Zainuddin, Zainuddin zidan hamzah arofah Zil Mutadayyanah Ziyadatun Adawiyah Zuhrah Zulfitrah, Zulfitrah Zulkarnaian, Deki Zulkharnaim Zulkharnaim Zulkifli Zulkifli