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CASH MANAGEMENT LEVEL IN MAINTAINING INCOME EFFECTIVENESS THROUGH THE ACCOUNTING MONITORING SYSTEM IN ONE OF THE MSMEs IN BANJARMASIN: CASH MANAGEMENT LEVEL IN MAINTAINING INCOME EFFECTIVENESS THROUGH THE ACCOUNTING MONITORING SYSTEM IN ONE OF THE MSMEs IN BANJARMASIN Yusri, Yusri; Haikal, Muhammad Erwin
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

Banjarmasin, located in South Kalimantan, is home to numerous MSMEs with diverse business activities. To improve these businesses, we identified issues related to accounting among one of the MSMEs studied. These activities generally involve simple recording of income and expenses. Some even fail to record rental space as an expense, making the business appear to generate substantial profits because expenses are not properly recorded. Consequently, the records do not reflect the true financial condition of the business. The problem lies in the lack of direct training on business financial management. To address these issues, training for MSMEs in financial management is necessary for the continuation of this research. Petty cash control can conduct surprise calculations of funds made periodically to determine that the funds are accounted for satisfactorily. Petty cash receipts are canceled or destroyed after being submitted for replenishment, so they cannot be used to request a second replenishment. Based on the results of the study, it is known that the MSMEs are not yet aware that the existing system has weaknesses and a lack of understanding of the system environment in cash control itself, which causes inconsistencies. In this case, it is hoped that information regarding the role of internal cash control can be used as new insights and vice versa to support the smooth administration and accounting so that existing results can function and run as expected. Thus, revenue effectiveness can also be increased.
The Influence of Competency, Discipline, and Workload on Employee Performance through Job Satisfaction: A Case Study : JEL Classification: M53, J24, D23, M12, J28 Suyuthi, Nurmadhani Fitri; Fitriani, Mustaani; Yusri, Yusri; Samayo, M. Rio
Journal La Bisecoman Vol. 6 No. 3 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i3.2433

Abstract

This study examines the interference of competency, discipline and workload on the performance in a regulated professional services organization namely the Public Appraisal Services Office (KJPP) Satria Setiawan dan Rekan located in Indonesia. With the current performance expectations in service settings being more complex than ever before, it is important to spell out the dynamics behind the forces of productivity. Based on that, quantitative method, structural equation modelling using Smart PLS 4.0 and the study sample containing 75 certified appraisers registered in the Indonesian Ministry of Finance were employed. Findings show how competency, discipline and workload are having significant effects towards job satisfaction and significantly to the extent that the employee performance is affected positively. More importantly, competency plays a full mediatorship role through job satisfaction, which is not manifested in the case of discipline and workload. These data indicate that technical skills and structure of tasks are not enough to determine the outcome of a performance, rather there is another central psychological process job satisfaction that mediates or diminishes the effect of the foregoing processes. Therefore, on the managerial level, the strategy of human capital will have to go beyond the functional training and adherence protocols to invoking embodied experience and emotional commitment in the employees. Job satisfaction should be viewed as an organizational strategic priority by the organizations trying to ensuring sustainable performance through use of job satisfaction in competency development, work load design and cultural reinforcement.
Pemanfaatan Media Center Paslon Sukses Dalam Membentuk Opini Publik Pada Pilkada Soppeng 2024 Syadaruddin, Andi; Sirajuddin, Sirajuddin; Arifuddin, Arifuddin; Yusri, Yusri
KOLONI Vol. 4 No. 3 (2025): SEPTEMBER 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v4i3.737

Abstract

Direct regional head elections (pilkada) are a manifestation of the people's sovereignty to choose a leader who will form a government. The momentum of the regional elections will determine how a region will develop in the next five years. A campaign is a series of efforts made by a candidate pair to promote or fight for a particular goal to the public. Political communication is a symptom of making political interests channeled through appropriate and effective media. Through this media, political messages from candidates become one of the goals for building a political image, which is related to the formation of public opinion. Political communication actors play a role in the process of delivering and receiving political messages. Meanwhile, political messages have relevance to public resources. The SUKSES Media Center was initially to carry out personal branding for candidates. Its applies a communication planning approach by managing and disseminating political messages with the aim of a positive candidate image, namely: 1) setting goals; 2) developing various premises; 3) choosing a direction of action; 4) formulating various activities needed to translate plans into action; and 5) re-planning to correct (evaluate).
KAJIAN KRITIS EFEKTIVITAS PENERAPAN GETTING PORTAL COMMITMENT SEBAGAI TEKNIK KOMUNIKASI PERSUASIF Yusri, Yusri
Jurnal Komunikasi dan Media Vol. 2 No. 2 (2025): Jurnal Komunikasi dan Media : Agustus - Febuari
Publisher : Lembaga Sepercenter

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Abstract

Persuasive communication is a form of communication that focuses on influencing the attitudes, beliefs, and behavior of others to align with the communicator's goals without any element of coercion. Getting portal commitment is a technique that is beginning to receive attention in modern communication studies. It is a communication strategy for generating and binding a small initial commitment (portal commitment) from the recipient, which can then be developed into a larger commitment. This article discusses the concept, theory, implementation, and effectiveness of the getting portal commitment technique in various communication contexts, such as interpersonal, organizational, business, social and political communication. Literature reviews and case studies indicate that this technique is effective because it utilizes the principle of psychological consistency, which encourages individuals to adjust their behavior according to their abilities in accordance with the initial commitment they have made. However, this technique also contains an ethical dimension that must be considered to prevent it from turning into manipulation. This article is expected to contribute to the development of persuasive communication studies and offer practical strategies for communication practitioners.
INCREASING ELEMENTARY SCHOOL STUDENTS' INTEREST IN READING WITH THE WORDWALL METHOD:  A SYSTEMATIC REVIEW Yusri, Yusri; Fitriani, Yulianti
JURNAL KONFIKS Vol 12 No 3 (2025): KONFIKS
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kgwpjv40

Abstract

The reading interest of elementary school students in Indonesia is low, even though reading is the key to gaining knowledge and academic success. WordWall, an online interactive platform that allows teachers to create games and learning activities, promises to increase students' interest and motivation in the context of reading literacy. This study aims to evaluate the effectiveness of the WordWall method in increasing the reading interest of elementary school students. This study uses a systematic literature review approach using preferred reporting items for systematic reviews and meta-analyses (PRISMA) guideline. The subjects of the study were the 50 most relevant articles out of the 948 articles identified. Data collection techniques through systematic search and selection of articles. Data analysis is carried out by evaluating and synthesizing the results of the selected articles. The results show that WordWall consistently improves students' reading interest, motivation, and learning outcomes. Interactive features such as quizzes, puzzles, and pairing games make learning more enjoyable and encourage active student participation. Research also shows that WordWall is superior to conventional methods in creating a fun and interactive learning atmosphere. While WordWall is effective, its implementation still faces challenges such as the need for technology devices, content adaptation for various subjects, and teacher training. This research contributes by providing a comprehensive overview of the effectiveness of WordWall and highlighting the need for further research on long-term impact and implementation in a variety of school contexts.
Kegiatan Pengabdian Di Desa Manurung Kalimantan Selatan Sebagai Desa Tenun dan Hilirisasi Produknya [Community Service Activities in Manurung Village, South Kalimantan, as a Weaving Village and Its Product Downstreaming] Hadi, Samsul; Setiawan, Deni; Sukmana, M. Laily Qadry; Yusri, Yusri; Febriani, Noor Rahmi; Khadijah, Nor; Ulfah, Nahdiati; Indriani, Erika; Rahmawati, Nanda Hesti; Jannah, Fathul
Indonesia Berdaya Vol 6, No 4 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20251291

Abstract

Abstract. This community service activity was conducted in Manurung Village, Kusan Tengah District, Tanah Bumbu Regency, South Kalimantan, known as a traditional weaving village. The main challenges faced by the community are limited skills in producing value-added derivative products and a lack of understanding of Intellectual Property Rights (IPR). The objective of this activity was to improve sewing skills for woven-based products, strengthen innovative designs with an IPR orientation, and encourage downstream product processing to increase economic value. The activity employed a participatory approach through training, mentoring, and evaluation involving two partner groups: the Mandiri Weaving Group and the Pagatan Weaving Generation Group. The results of the activity showed a significant increase in assets, skills, and income. The Mandiri Weaving Group recorded a 250% increase in sewing skills and a 97.1% increase in income, while the Pagatan Weaving Generation Group experienced a 62.6% increase in assets and a 132% increase in income. Other visible impacts included increased motivation, cross-generational involvement, and awareness of the importance of IPR protection. In conclusion, this community service activity successfully strengthened Manurung Village's position as a weaving village by combining cultural preservation and sustainable creative economic development. Abstrak. Kegiatan pengabdian ini dilaksanakan di Desa Manurung, Kecamatan Kusan Tengah, Kabupaten Tanah Bumbu, Kalimantan Selatan, yang dikenal sebagai desa penghasil tenun tradisional. Permasalahan utama yang dihadapi masyarakat adalah keterbatasan keterampilan dalam menghasilkan produk turunan bernilai tambah serta minimnya pemahaman terkait Hak Kekayaan Intelektual (HKI). Tujuan dari kegiatan ini adalah meningkatkan keterampilan menjahit produk berbasis tenun, memperkuat desain inovatif dengan orientasi HKI, serta mendorong hilirisasi produk untuk memperbesar nilai ekonomi. Metode kegiatan menggunakan pendekatan partisipatif melalui pelatihan, pendampingan, dan evaluasi yang melibatkan dua kelompok mitra, yakni Kelompok Tenun Mandiri dan Kelompok Generasi Tenun Pagatan. Hasil kegiatan menunjukkan peningkatan aset, keterampilan, dan pendapatan secara signifikan. Kelompok Tenun Mandiri mencatat peningkatan keterampilan menjahit hingga 250% dan pendapatan 97,1%, sedangkan Kelompok Generasi Tenun Pagatan mengalami kenaikan aset sebesar 62,6% dan pendapatan hingga 132%. Dampak lain yang terlihat adalah meningkatnya motivasi, keterlibatan lintas generasi, serta kesadaran akan pentingnya perlindungan HKI. Kesimpulannya, kegiatan pengabdian ini berhasil memperkuat posisi Desa Manurung sebagai desa tenun dengan menggabungkan aspek pelestarian budaya dan pengembangan ekonomi kreatif yang berkelanjutan.
Prevention of HIV Transmission Among Men Who Have Sex with Men and Compliance with Sexual Protective Equipment Sitorus, Rico Januar; Octavia, Nurafni; Panjaitan, Merry Natalia; Rahmiwati, Anita Rahmiwati; Syakurah, Rizma Adlia; Aerosta, Danny; Sangalang, Reymart V; Yusri, Yusri
Kesmas Vol. 19, No. 2
Publisher : UI Scholars Hub

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Abstract

Sexual orientations, such as gay, lesbian, and bisexual, are prevalent among individuals at high risk of experiencing mental health problems, including drug use, depression, emotional distress, and suicide. Therefore, this study aimed to assess the compliance of men who have sex with men with protective equipment and determine the dominant influential factors. This cross-sectional study included 187 men who had sexual intercourse with men who were recruited from two foundations based in Palembang City, Indonesia, focusing on people living with HIV/AIDS. Data were analyzed using Chi-square and binomial logistic regression. In this context, 50.8% of men who have sexual intercourse with men did not comply with the use of sexual protective equipment, exceeding those in compliance. The multivariate logistic regression showed that knowledge was the dominant factor (PR = 15.733; 95% CI = 4.063-60.920), and most low-knowledge individuals were 15.733 times more at risk of non-compliance. Intensive education is needed regarding the potential risk of transmission, considering the ease of access to condoms.
The Existence of the Indonesian National Police Professional Code of Ethics to Create Law Enforcement Officers with Integrity Yusri, Yusri; Lewerissa, Yanti Amelia; Leasa, Elias Zadrak
TATOHI: Jurnal Ilmu Hukum Volume 5 Issue 8, October 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/tatohi.v5i8.3437

Abstract

Introduction: The dishonorable discharge (PTDH) of seven members of the Indonesian National Police (Polri) who violated the Indonesian National Police's professional code of ethics is a firm action taken by the institution, increasing the awareness of police officers regarding the importance of maintaining discipline and responsibility as law enforcement officers. Compliance with regulations is not only to avoid sanctions but also to build public trust in the police institution.Purposes of the Research: The purpose of this paper is to examine and analyze the factors causing the increase in code of ethics hearings for members of the Indonesian National Police (Polri) who commit crimes and to examine and analyze efforts to realize the Indonesian National Police (Polri) as a law enforcement agency with integrity.Methods of the Research: The research method used is empirical juridical, with primary and secondary data sources. Data collection techniques include observation, interviews, and literature review. Data analysis techniques are qualitative.Findings of the Research: The research results indicate that the factors contributing to the increase in code of ethics hearings for members of the Indonesian National Police (Polri) who commit crimes include: a lack of understanding of the Indonesian National Police Professional Code of Ethics; work pressure; corruption and abuse of power; an organizational culture that does not support ethics; a lack of oversight and accountability; environmental influences; a lack of training and education; and personal motivation. Efforts to realize the Indonesian National Police (Polri) as a law enforcement agency with integrity include: increasing faith and devotion to God Almighty; improving human resources (HR) who uphold the values of integrity in their attitudes and behavior; strengthening internal and external oversight; bureaucratic reform to increase transparency and accountability; and imposing strict sanctions on Polri members who violate the KEPP.
Book Recommendation System Based on Collaborative Filtering: User-Based, Item-Based, and Singular Value Decomposition Analysis Ishak, Ishak; Yahya, Ahmad; Yusri, Yusri
Journal of System and Computer Engineering Vol 6 No 4 (2025): JSCE: October 2025
Publisher : Universitas Pancasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61628/jsce.v6i4.2201

Abstract

Recommender systems have become essential in the digital era to help users navigate overwhelming content. This study develops a book recommendation system using three collaborative filtering methods: user-based, item-based, and matrix factorization using singular value decomposition. We evaluate the system on a real-world dataset of 1,149,780 book ratings from 278,858 users across 271,360 books. A subset of 500 active users is used for experimental evaluation. The models are assessed using root mean square error and mean absolute error to measure rating prediction accuracy. The results show that the item-based collaborative filtering method achieves the best accuracy (root mean square error 7.362; mean absolute error 6.761), slightly outperforming the user-based approach (7.365; 6.809) and the matrix factorization method (7.643; 7.413). We analyze the results to understand the performance differences, noting the stability of item similarity as a key factor and the need for optimal tuning in the matrix factorization model. In conclusion, item-based collaborative filtering proved most effective for this context. This work provides insights into the comparative performance of foundational recommendation techniques and highlights practical considerations for improving book recommender systems.
Utilization of IoT and biomass energy for innovation in cracker production Muhammad, Juandi; Emrinaldi, Tengku; Ekwarso, Hendro; Arifudin, Arifudin; Risanto, Joko; Yusri, Yusri; Budijono, Budijono; Kemal, Kemal; Rany, Novita; Syah, Erzan
Science, Technology, and Communication Journal Vol. 6 No. 1 (2025): SINTECHCOM Journal (October 2025)
Publisher : Lembaga Studi Pendidikan dan Rekayasa Alam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59190/stc.v6i1.334

Abstract

This study explores an innovation based on IoT and biomass energy for the efficient production of processed food, specifically crackers. Biomass energy, derived from plant materials, is utilized to generate heat in the processing room. This innovation significantly reduces the processing time for crackers to just 2 hours, compared to the conventional method that requires 2 days of sun-drying. The biomass energy source used in this study includes rambutan tree trunks, which not only provide efficient heat but also impart a pleasant aroma to the final product. The research employs a direct experimental method to design and implement this technology in industrial settings. The primary ingredient for the crackers is cassava, mixed with fish, shrimp, and jengkol. The heat energy generated from the combustion of rambutan tree trunks is effectively utilized in the combustion chamber. Observations indicate that the crackers produced are of high quality, with appealing color and fragrance, making them suitable for market distribution. This innovation demonstrates the potential of combining IoT and biomass energy to enhance food processing efficiency and product quality.
Co-Authors -, Lilik Nurhidayah Abbas, Ria Renita Abbas Abdal, Nurul Mukhlisah Abdul Haliq, Abdul Abdul Malik Achmad, Abd. Kasim Adli, M. Adwani Adwani Aerosta, Danny Aerosta, Danny Kusuma Afrinia Afrizal Sano Agustina Wulandari Ahmad Ahmad Ahmad Yahya Alfatih, Ainun Najib Ali, Nasylah Anisya Alinur, Alinur Alizamar, Alizamar Alwi Fahruzy Nasution Amal, Amal Amaliah, Suci Ambarwati, Dyah Amin, Asma Adrianti Analisa Analisa Analisa, Analisa Angreany, Femmy Angriani, Reni Arifuddin Arifuddin Arifudin arifudin Arini Junaeny Aska, Aulya Milatul Asmidir Ilyas Asrar, Muhamad Asry, Wina Aulia, Ajma Azhari Yahya Azidsul, Azidsul Baharuddin, Nurintan br Tarigan, Fatin Nadifa Br. Bangun, Nirwana Budi Hartono Budijono, Budijono Chairina Chairina, Chairina Daharnis Daharnis Daulay, Dicky Edwar Deni Setiawan DENI SETIAWAN Doranggi, Selvina Dwi Septiawati, Dwi Elli Afrida Emilia Emilia Erma, Zetria Erman, Ery Evi Agustina Sari Farida Aryani Fathul Jannah, Fathul Fatria Harwanto Febriani, Noor Rahmi Feranita Utama Firman , Firman Fitri Aulia Fitri, Ria Fitriana Fitriana Fitriani, Mustaani Frischa Meivilona Yendi Guntur Guntur Gustini, Gustini H Hasmawati Hafiz Hidayat Haikal, Muhammad Erwin Hakim Hakim Halidya, Nur Hallatu, Trinovianto G. R Hamzah, Hamdan Handayani, Yuni Harlianti, Dhea Hasbi, Nur Hasmariyanti, Hasmariyanti Helmawanti, Nava Hendri, Muh. Hendro Ekwarso Heni Pujiastuti Herlina H Hery Widijanto Hidayat, M. Hariadi Hiya, Nirmadarningsih Husni Husni Hutagalung, Genta Ulina Idris Idris Ifdil Ifdil Imran , Besse Imrayani Indah Permatasari Indriani, Erika Ishak Ishak Ismayani Ismayani Ivylentine Datu Palittin Jamilah Jamilah Jasmine, Annisah Biancika Johar Amir Juandi Juandi Jubaedah, St. Juffri, Jufri Jufri Jufri julian, julian Kamarudin Kamarudin Kamil, Annas Kasno Kasno KEMAL KEMAL Kembong Daeng Khadijah, Nor Khairani Khairani Khairija, Khairija Khairuddin Tampubolon Leasa, Elias Zadrak Lestari, Pratiwi Lewerissa, Yanti Amelia Liza Wahyuni, Liza Lumban Batu, Fider M. Jafar Mahka, Tri Yasmin Januarsih Mahuli, Jenda Ingan Marfita, Yusriza mariyati mariyati Masitah, Tina Herianty Maslina, Maslina Mauli Fatmala, Ella Ma’ruf, Zidni Meri Wahyuni Moertiono, R.Juli Mohd. Ekhwan Toriman, Mohd. Ekhwan Mohd. Khairul Amri Kamarudin, Mohd. Khairul Amri Mona Lisa Mudrika Mudrika Muhammad Anwar Muhammad Ilham Muharramah, Disa Hijratul Muhtar Muhtar Muthawali, Dede Ibrahim Muzakkir Muzakkir Nadhira, Ahmad Naidi, Pirman Naim, Yanto Nainggolan, Herrio Tekdi Najmah, Najmah Nasution, Alwi Fachruzy Ni Nyoman Rediani, Nirdayanti Mustarih Nitami, Mayrika Novena Limena , Aurelia Novianty, Nadya Novitasari, Prihatini Dini Nugraha, Zen Achmad Redho Nur, Amal Nurachmy Sahnir Nurdin, Mochamat Nurfadillah Nurfadillah Nurfahanah, Nurfahanah Nurfarhanah Nurfarhanah Nurmadhani Fitri Suyuthi Octavia, Nurafni Othman A. Karim, Othman A. Pane, Armyen Panjaitan, Merry Natalia Parinduri, Ramadha Yanti Permatasari, Iin Pioner Pelawi Pratama, M. Arifky Pulungan, Rafiah Maharani Putra, Fengki Andrita Putri, Suci Mustika Putri, Tiara Dwi Putri, Viqri Novielza Qalbi, Ulfa Nurul Qarimah, Inaya Ridhayanti Qudus, Muhammad R, Mantasiah R., Mantasiah Rahmadani Rahmadani Rahmadina, Nazwa Rahmatillah Razak, Rahmatillah Rahmawati, Nanda Hesti Rahmiwati, Anita Rahmiwati Rajamemang, Rajamemang Ramadani, Rizka aulia Ramadhan, Arizky Ramadhanti, Inas Tri Rani Febriany Rany, Novita Razali, Muhammad Retnaningtyas, Hanova Rani E. Rezeki, Yuliarti Rico Januar Sitorus Rifky, Muhammad Rini Anggraini, Rini Risanto, Joko Riskawati Riskawati, Riskawati Risma Risma, Risma Rivai, Andi Muhammad Rizki Herdiani Rizma Adlia Syakurah Rohliah, Leni Rohmah, Anamalika Ruhul Kudus S., Ramdani Safrawali, Safrawali Said Aqil, Muhammad Sakaria Sakaria Saleh, Nurming Samayo, M. Rio Samsul Hadi Sandira, Rara Sandra Sandra Sangalang, Reymart V Sapitri, Nurfaida Sari, Fatnida Sari, Mega Mulya Sari, Riri Velina Sembiring, Surya Anantatama Setia Budi Setiani, Tri Sibuea, Nunti Sine, Arman Sine Sirajuddin Sirajuddin Sisrianti, Sisrianti Siti Nur Aisyah Solly Aryza Sri Adrianti Muin Sri Gustiani Sriyanto, Darmawan Sudirman, Ummu Athiyah Sufardi Sufardi Sukmana, M. Laily Qadry Sukmawati, Indah Sultan Sultan Sunarni Sunarni Supriadi Supriadi Suradi Suradi Syadaruddin, Andi Syah, Erzan Syamsiar, Syamsiar Syamsu Rijal Syamsurijal Syamsurijal, Syamsurijal Syaputra, Arlian Fachrul Talib, Muhammad Ikhsan Tanjung, Ahmad Khoirul Akhir Taufik Taufik Taufiq, Andi Muh Teja Rinanda Tengku Emrinaldi Tiur Simanjuntak To Anwar, Sakaria Tulim, Anto Ulfah, Nahdiati Una, Syamsul Undriani, Yulia Wahyudi, Syafrizal wahyuni wahyuni Win Konadi wulandari cristal lomanda Wulansari Kus, Rr Retno Yanti, Sari Yoshi Restu Yulianti Fitriani Yuliatil Adawiyah Harahap Yulis Hati Yus Witdarko, Yus Yusuf, Nuraini Yuwindry, Iwan Zadrian Ardi Zikra Zikra