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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pengabdian Magister Pendidikan IPA Jurnal Komunikasi Profesional Darmabakti Cendekia: Journal of Community Service and Engagements Al-Minhaj Bertuah : Jurnal Syariah dan Ekonomi Islam Arus Jurnal Sosial dan Humaniora Indonesian Journal of Innovation Studies Maritime Park: Journal Of Maritime Technology and Socienty Journal of Community Services Arfak Chem: Chemistry Education Journal Tarbiyah bil Qalam : Jurnal Pendidikan Agama dan Sains JOURMICS : Journal of Media and Communication Studies JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Juara SD : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Jurnal Intelek Dan Cendikiawan Nusantara MEDIA KESEHATAN GIGI : POLITEKNIK KESEHATAN MAKASSAR IECON: International Economics and Business Conference JKM-Bid: Jurnal Kesehatan Masyarakat kebidanan Communicator : Journal of Communication Jurnal Profesi Guru Indonesia As-Syirkah: Islamic Economic & Financial Journal Mathematics Education and Application Journal (META)
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Evaluasi Penerapan E-Spt Dalam Pelaporan Pajak Pada Dinas Kebudayaan Dan Kepariwisataan Provinsi Sulawesi Selatan Chikah Arfah, Muhammad Isra'; Anzhari, A Muh; Amir, Indah Ramadhani; Winarti; Jumriani; Eka Putra, Muh Wahyu
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 8 No. 1 (2025): November 2024 - April 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i1.170

Abstract

Penelitian ini bertujuan untuk melakukan evaluasi komprehensif terhadap penerapan E-SPT pada Dinas Kebudayaan dan Kepariwisataan Provinsi Sulawesi Selatan. Fokus utama penelitian adalah menganalisis tingkat keberhasilan penerapan, identifikasi faktor pendukung dan penghambat, serta merumuskan strategi optimalisasi di masa mendatang. penelitian ini menggunakan metode analisis kualitatif deskriptif yang dilakukan secara sistematis dan komprehensif. Proses analisis dimulai dengan pengumpulan data melalui wawancara mendalam, observasi langsung, dan dokumentasi terkait penerapan E-SPT di lingkungan Dinas Kebudayaan dan Kepariwisataan Provinsi Sulawesi Selatan. Hasil penelitian mengenai sistem E-SPT di instansi ini menunjukkan bahwa implementasinya berjalan efektif dan memberikan banyak manfaat dalam proses pelaporan pajak. Sistem ini mempermudah pelaporan, meningkatkan kepatuhan pajak, dan mengurangi kesalahan dibandingkan dengan sistem manual. Kualitas sistem yang handal, kemudahan penggunaan, serta infrastruktur pendukung yang memadai, termasuk jaringan internet yang baik, berkontribusi pada efisiensi operasional. Berdasarkan uraian dari hasil penelitian dapat disimpulkan bahwa penerapan sistem E-SPT di Dinas Kebudayaan dan Kepariwisataan Provinsi Sulawesi Selatan telah memberikan dampak positif yang signifikan terhadap administrasi perpajakan, dengan tingkat efektivitas yang tinggi dalam pelaporan pajak, peningkatan ketepatan waktu, serta pengurangan kesalahan perhitungan.
Implementasi Protokol Kesehatan COVID-19 di Klinik Gigi: Studi pada Sektor Pemerintah dan Swasta Liasari, Ira; Priyambodo, Ardian; Jumriani; Nur Aida, Wanda; Alisa Apriani, Nur
Media Kesehatan Gigi : Politeknik Kesehatan Makassar Vol 24 No 1 (2025): Juni 2025
Publisher : Jurusan Keperawatan Gigi Poltekkes Kemenkes Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32382/mkg.v24i1.1421

Abstract

Coronavirus Disease 2019 (Covid-19) is a large family of viruses that can cause illnesses ranging from the common cold to respiratory infections. Healthcare workers are among the frontline responders in managing the coronavirus outbreak, especially when special protection is required due to the limited availability of personal protective equipment during the pandemic. The pandemic has had a negative impact on all aspects of health, including dental care. Although all professional groups are at high risk of contracting Covid-19, healthcare workers are the most vulnerable, particularly during procedures that can generate splashes or aerosols. This study aims to identify the preventive measures taken against Covid-19 transmission among healthcare workers in the Selayar Islands Regency, South Sulawesi. The research uses a cross-sectional design. Data collection was carried out through a survey using a questionnaire distributed via Google Forms. The data analysis technique used is descriptive. The results of the study show that both dentists and dental nurses in public health center and private clinics implement Covid-19 prevention measures and take more stringent actions before and after dental procedures in order to minimize the spread of Covid-19.
Tingkat Pengetahuan Perokok dan Implikasinya terhadap Status Periodontal Jumriani; Liasari, Ira; Priyambodo, R. Ardian; Asriawal; Fitri, Andi Nurannisa
Media Kesehatan Gigi : Politeknik Kesehatan Makassar Vol 24 No 1 (2025): Juni 2025
Publisher : Jurusan Keperawatan Gigi Poltekkes Kemenkes Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32382/mkg.v24i1.1423

Abstract

Smoking remains a common habit in society and is recognized as a major risk factor for periodontal tissue health problems. This study aimed to examine the relationship between smokers' knowledge levels and the incidence of periodontal disease among the community in Tongke-Tongke Village, East Sinjai District, Sinjai Regency. An observational analytic design with a cross-sectional approach was used. A total of 40 respondents were selected through purposive sampling based on predetermined inclusion and exclusion criteria. Data were collected using a questionnaire to assess knowledge levels and a CPITN examination sheet to evaluate periodontal status. Data analysis was conducted using Spearman correlation tests with the help of SPSS software. The results showed that the smokers' knowledge level was categorized as moderate, while the community's periodontal disease status was generally categorized as poor. Statistical testing indicated a significant relationship between smokers' knowledge levels and periodontal disease, with a p-value of 0.023 (p < 0.05). Thus, it can be concluded that there is a relationship between smokers' knowledge levels and periodontal disease status in Tongke-Tongke Village, East Sinjai District, Sinjai Regency.
Hubungan Kebiasaan Menyikat Gigi terhadap Tingkat Kebersihan Gigi dan Mulut Siswa Sekolah Dasar Widyastuti, Nugraheni; Jumriani; Supriatna, Agus; Liasari, Ira; Apriliani, Isnul
Media Kesehatan Gigi : Politeknik Kesehatan Makassar Vol 24 No 1 (2025): Juni 2025
Publisher : Jurusan Keperawatan Gigi Poltekkes Kemenkes Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32382/mkg.v24i1.1464

Abstract

Dental and oral health problems are common in elementary school children, one of which is cavities. This tooth damage occurs because children often consume sweet, soft, and sticky foods whose remains remain in the mouth for a long time and are not cleaned immediately. Most tooth decay in children is not only caused by the habit of consuming sweet foods, but can also be influenced by various factors, including proper and consistent brushing habits. Tooth brushing habits also affect the level of dental and oral hygiene. This study aims to determine the relationship between tooth brushing habits and the level of dental and oral hygiene of students at SD 196 Mangasa, Bulupoddo District, Sinjai Regency. This type of research is an observational analytical study with a cross-sectional design. The data will be analyzed using univariate analysis to see the distribution of research variables and bivariate analysis with the non-parametric Mann-Whitney test to analyze the relationship between tooth brushing habits and the level of dental and oral hygiene. The results of the study showed that the description of good student tooth brushing habits was (31%) and less good was (69%) and the description of good student tooth and oral hygiene was (5%), moderate (90%), and bad was (5%). The results of the mann whitney statistical test p = 0.034 showed a significant relationship between tooth brushing habits and the level of dental and oral hygiene.  Keywords: Habits; brushing teeth; dental and oral hygiene
Pentingnya Sarapan Sehat Bagi Siswa Sekolah Dasar Di SD Alkhairat Tobelo Yayu, Putri; Jumriani; Nurbaety; Nur Islamyati
JCS Vol. 7 No. 2 (2025): Edisi Juni 2025
Publisher : Akademi Kebidanan Tahirah Al Baeti Bulukumba

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

Abstract

Breakfast is an important part of a healthy diet, especially for elementary school children. Good breakfast habits have been shown to support children's physical, cognitive, and emotional development. Children who eat breakfast regularly tend to have better concentration in learning, more stable energy throughout the day, and higher academic performance compared to children who do not eat breakfast. Several studies have found that children who do not eat breakfast have lower blood glucose levels in the morning, which contributes to decreased short-term memory and problem-solving abilities. In addition, irregular breakfast is also associated with an increased risk of obesity, because children tend to consume foods high in sugar and fat outside of main meal times. This activity aims to increase knowledge and form positive, sustainable habits. This community service was carried out on Thursday, April 21, 2025 at Alkhairaat Elementary School, Tobelo, North Halmahera Regency, using a participatory educational approach method, which actively involves students in the learning process. This activity was attended by 24 children, 1 teacher, 4 lecturers, before being given education most of the children did not know the importance of a healthy breakfast for elementary school children and after being given education 90% of children had good knowledge about the importance of a healthy breakfast for elementary school children.
Analisis Budidaya Sarang Burung Walet terhadap Peningkatan Pendapatan Rumah Tangga di Kelurahan Lonrae Kabupaten Bone M.Irfan; Patimbangi, Andi; Jumriani
Arus Jurnal Sosial dan Humaniora Vol 5 No 2: Agustus (2025)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v5i2.1174

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keberhasilan budidaya sarang burung walet serta kontribusinya terhadap peningkatan pendapatan rumah tangga di Kelurahan Lonrae Kabupaten Bone. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan melibatkan empat informan sebagai subjek penelitian serta pengumpulan data dilakukan melalui wawancara semi terstruktur dan observasi. Penentuan subjek penelitian ini menggunakan teknik non-probability sampling jenis purposive sampling. Analisis data dalam penelitian ini dilakukan secara bertahap menggunakan analisis data Model Miles and Huberman, dimulai dari proses reduksi data, penyajian data, hingga penarikan kesimpulan atau verifikasi akhir. Hasil penelitian menunjukkan bahwa biaya, gedung walet, harga, dan pemasaran sarang walet memberikan pengaruh yang besar terhadap keberhasilan budidaya sarang burung walet. Budidaya sarang burung walet memberikan dampak positif terhadap pendapatan rumah tangga di Kelurahan Lonrae. Sebagian besar masyarakat memperoleh pendapatan dari budidaya sarang walet sebagai usaha tambahan atau investasi jangka panjang dan ada juga masyarakat di daerah tersebut memperoleh hasil budidaya sarang burung walet sebagai sumber pendapatan utama.
Strategi Penguatan Akidah Akhlak dalam Program Moderasi Beragama di Kampus IAIN Bone guna Mencegah Radikalisme dan Intoleransi Rosbiah Machmuddin; Jumriani
Tarbiyah bil Qalam : Jurnal Pendidikan Agama dan Sains Vol. 9 No. 2 (2025): Vol IX Edisi II 2025
Publisher : Sekolah Tinggi Ilmu Tarbiyah Al-Bukhary Labuhanbatu

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

Abstract

Penelitian ini bertujuan untuk merumuskan strategi penguatan nilai-nilai Akidah Akhlak dalam program moderasi beragama di lingkungan IAIN Bone sebagai langkah preventif terhadap radikalisme dan intoleransi. Dengan menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi terhadap kebijakan serta praktik pembelajaran yang relevan. Hasil penelitian menunjukkan bahwa integrasi nilai-nilai moderasi seperti tawasuth (keseimbangan), i’tidal (keadilan), tasamuh (toleransi), dan muwathanah (kebangsaan) dalam mata kuliah Akidah Akhlak berkontribusi signifikan dalam membentuk karakter mahasiswa yang inklusif dan adaptif terhadap keberagaman. Namun demikian, tantangan masih ditemukan, terutama dalam hal miskonsepsi makna moderasi, keterbatasan pedagogi partisipatif, dan minimnya dukungan sistemik dari ekosistem kampus. Penelitian ini merekomendasikan penguatan kurikulum eksplisit berbasis moderasi, pelatihan dosen dalam metode pembelajaran reflektif, serta pembentukan budaya kampus yang inklusif sebagai strategi komprehensif untuk menanggulangi paham radikal di kalangan mahasiswa.
Strengthening Internal Audit Functions in Local Government: An IACM-Based Assessment of the Pinrang Regency Inspectorate Yasri Tarawiru; Jumriani; Nur Fatwa Basar; Andi Sri Kumala Putri; Rika Rahma
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/q4s3mz82

Abstract

This study analyzes the APIP capability in the Pinrang Regency Inspectorate using the IACM standard. The purpose of this study is to analyze the level of competence of the Government Internal Supervisory Apparatus (APIP) in the Pinrang Regency Inspectorate using the Internal Audit Capability Model (IA-CM), identify factors that influence APIP performance, and develop strategies to improve APIP competence. The method used is descriptive research with data collection techniques through observation, documentation, and interviews, followed by descriptive analysis. The results of the study indicate that the APIP capability of the Pinrang Regency Inspectorate is at level 3 based on IA-CM. Of the six elements of internal audit, five elements: APIP Role and Services, Organizational Culture and Relationships, and Governance Structure have reached level 3, while the Human Resource Management element has reached level 4. The main limitation lies in the elements that are still at level 3, so improving APIP competence is a priority. The Inspectorate has developed a strategy to strengthen Key Process Areas (KPA) to encourage increased capabilities to a higher level.
Penerapan Transparansi dan Akuntabilitas Pendistribusian Raskin dalam Perspektif Ekonomi Syariah di Desa Manajeng Kabupaten Bone Aprilia, Amanda Dwita; Hamzah, Aksi; Jumriani
Arus Jurnal Sosial dan Humaniora Vol 5 No 1: April (2025)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v5i1.1085

Abstract

Kemiskinan tidak hanya terkait dengan rendahnya pendapatan, tetapi juga pendidikan, kesehatan, dan ketidakberdayaan masyarakat miskin dalam proses pembangunan. Program Raskin bertujuan mengurangi kemiskinan melalui distribusi beras, namun sering kali terhambat oleh masalah distribusi yang tidak tepat sasaran, data penerima yang tidak akurat, dan kurangnya transparansi. Penelitian ini menerapkan pendekatan lapangan (field research) dengan analisis kualitatif deskriptif untuk memperoleh pemahaman mendalam mengenai fenomena yang diteliti. Data utama yang digunakan adalah hasil observasi, wawancara, dan dokumentasi yang diperoleh dari Desa Manajeng. Pendekatan ini diharapkan mampu menggali berbagai dimensi implementasi prinsip-prinsip tersebut. Berdasarkan hasil penelitian menunjukkan bahwa distribusi Raskin di Desa Manajeng telah menerapkan beberapa prinsip penting terkait dengan keadilan sosial, transparansi, akuntabilitas, dan ekonomi syariah. Sistem transparansi dalam pendistribusian Raskin sudah cukup baik, dengan keterbukaan informasi dan pengawasan dari berbagai pihak, tetapi terdapat kesenjangan informasi di kalangan penerima yang perlu ditangani dengan meningkatkan edukasi masyarakat. Semua pihak yang terlibat, mulai dari aparat desa hingga masyarakat, berkomitmen terhadap prinsip akuntabilitas. Dalam perspektif ekonomi syariah, distribusi Raskin menekankan pemeliharaan jiwa, harta, dan kesejahteraan masyarakat.
Optimalkan Pengelolaan Persediaan Untuk Mengurangi Kerugian: Strategi Menghadapi Permasalahan Persediaan Rusak Hilalia, Nurul; Jumriani
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 2 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/gqq22409

Abstract

Effective inventory management plays a key role in a company's smooth operations, avoiding financial losses, and maintaining its reputation. This article discusses strategies for dealing with damaged inventory problems, including identification of causes, implementation of information systems, efficient transportation plans, employee training, regular audits, return policies, and supplier diversification. This solution helps reduce the risk of damaged inventory, improves operational efficiency and strengthens the company's position in the market. The case study at CV JTS Store illustrates the application of observation and library research methods during a 4 month internship. The results show the importance of preventive measures and risk management strategies in maintaining business sustainability. Technology implementation, employee training, regular audits, and supplier diversification were identified as key steps to improve overall inventory management.
Co-Authors Abdul Wahab Afwi Aulia, Nur Al Akbar Alfian Alisa Apriani, Nur Amir, Indah Ramadhani Andi Sri Kumala Putri Anzhari, A Muh Aprilia, Amanda Dwita Apriliani, Isnul Ardian Priyambodo Ariani Artilha Fatihin Asliana , Sri Lely Asriawal Ayu Chikah Arfah, Muhammad Isra' Damayanti, A. Triska Dhiya Magfirah Dila Eka Putra, Muh Wahyu Eli Meivawati Erniawati, Erniawati Ernie Thioritz Ersis Warmansyah Abbas Feren Pratiwi Pomalingo Fitri, Andi Nurannisa FITRIANTI Gradina Nur Fauziah hajra, Hajrah Hamsah Hamzah, Aksi Hilalia, Nurul Hilman Qudratuddarsi Husnul Khatima Ira Liasari Ismail Kasman, Nuraeni Khaera, Muftih Liasari, Ira Lukman M Ilham Muchtar M.Irfan Mar'ah, Zakiyah Miko Eniarti Muh. Ali Imran Muhammad Aksar Muhammad Fahri Muhammad Muhaimin Muhammad Rijal Muhammad Yasin Mukhlis Mukhtasim Billah Mukmin, Nurhidayah Munawarah Munawwarah Munawwarah, Munawwarah MUSLIMIN Mustamin Mutiani Noegraha, Andi Dirga Nonci, Nurjannah Nor Indriyanti Nur Asia Nur Fatwa Basar Nur Islamyati Nur Rahmah Nurbaety Nurul Nurwidianti Oktaviani, Reka Ayu Pariati Patimbangi, Andi Prapti Sedijani Priyambodo, Ardian Priyambodo, R. Ardian Purnama, Yati Purwanti, Uzy Putri Yayu QUDRATUDDARSI, HILMAN Rachman, Latifa Mutmainna Rahmat Hidayat RATNAWATI Regita Cahyani Rika Rahma Rosbiah Machmuddin Ruliana Rusmaniah Samiri, Muliani Saraswathy A/p Ramasundrum Septa, Badai Siska Yulia Hermana Sri Devi, Sri Subekti Masri SUMARNI Supriatna, Agus Syam, Khaeruddin Syatriana, Eny Wahyudadi, Badai Septa Wanda Nur Aida Widyastuti, Nugraheni Winarti Yasri Tarawiru Zahra Nurfadilah Rahmat