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All Journal EL-IBTIKAR: Jurnal Pendidikan Bahasa Arab MEKANIKA - JURNAL TEKNIK MESIN RJABM (Research Journal of Accounting and Business Management) JAST : Jurnal Aplikasi Sains dan Teknologi YUME : Journal of Management JURNAL ILMIAH M-PROGRESS Stilistika: Jurnal Pendidikan Bahasa dan Sastra AlphabetAlphabet: A Biannual Academic Journal on Language, Literary, and Cultural Studies JASF (Journal of Accounting and Strategic Finance) Aphorisme: Journal of Arabic Language, Literature, and Education Journal of Research Applications in Community Services Nanggroe: Journal Of Scholarly Service Jurnal Pemberdayaan Nusantara Gudang Jurnal Multidisiplin Ilmu Nanggroe: Journal of Scholarly Service Jurnal Pustaka Keperawatan Journal of Innovative and Creativity Jurnal Medika: Medika Journal of Nonformal Education Akhlak: Jurnal Pendidikan Agama Islam Dan Filsafat Interdisciplinary Explorations in Research Journal (IERJ)
Umi Kulsum
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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TINJAUAN MENDALAM TENTANG PENGELOLAAN SUMBER DAYA MANUSIA: TANTANGAN, STRATEGI DAN INOVASI DI PT TIRTA MAHAKAM RESOURCE TBK Nurfitriani, Nurfitriani; Kulsum, Umi; Sunarto, Sunarto; Heriyanto, Heriyanto
JURNAL ILMIAH M-PROGRESS Vol 14 No 2 (2024): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/m-pu.v14i2.1218

Abstract

Pengelolaan sumber daya manusia (SDM) merupakan aspek krusial dalam keberhasilan organisasi. Penelitian kualitatif ini bertujuan untuk mengeksplorasi tantangan, strategi, dan inovasi dalam pengelolaan SDM di berbagai organisasi. Dengan menggunakan pendekatan studi kasus, penelitian ini melibatkan wawancara mendalam, observasi partisipan, dan analisis dokumen dari praktisi SDM yang berpengalaman di berbagai industri. Hasil penelitian mengungkapkan tantangan utama seperti menarik dan mempertahankan talenta, membangun budaya organisasi yang positif, mengembangkan keterampilan karyawan, mengelola keanekaragaman, serta menjaga keseimbangan antara produktivitas dan kesejahteraan karyawan. Untuk mengatasi tantangan tersebut, organisasi menerapkan strategi seperti perekrutan yang efektif, program pengembangan kepemimpinan, pelatihan berkelanjutan, kebijakan kompensasi yang kompetitif, dan hubungan industrial yang harmonis. Selain itu, inovasi dalam pengelolaan SDM menjadi semakin penting, seperti analitik SDM, penggunaan teknologi AI dan machine learning, desain pengalaman karyawan, model kerja fleksibel, serta integrasi aspek keberlanjutan dan tanggung jawab sosial. Penelitian ini memberikan wawasan berharga bagi organisasi dalam mengembangkan praktik pengelolaan SDM yang efektif, adaptif, dan berkelanjutan untuk menghadapi dinamika bisnis yang terus berubah dan menjaga daya saing.Keywords:  pengelolaan SDM; tantangan SDM; strategi SDM; inovasi SDM.
PENGEMBANGAN MODEL EVALUASI KINERJA SDM BERBASIS BALANCED SCORECARD: STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SAMARINDA Kulsum, Umi; Nurfitriani, Nurfitriani; Sunarto, Sunarto; Heriyanto, Heriyanto
JURNAL ILMIAH M-PROGRESS Vol 14 No 2 (2024): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/m-pu.v14i2.1233

Abstract

Penelitian ini bertujuan untuk mengembangkan model evaluasi kinerja Sumber Daya Manusia (SDM) berbasis Balanced Scorecard yang sesuai dengan kebutuhan dan karakteristik perusahaan jasa konsultan. Melalui pendekatan kualitatif, data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan analisis dokumen dari lima perusahaan konsultan yang berbeda. Hasil analisis menunjukkan bahwa praktik evaluasi kinerja SDM cenderung terpisah dari proses perencanaan strategis dan tidak selaras dengan tujuan jangka panjang perusahaan. Berdasarkan temuan ini, model evaluasi kinerja SDM berbasis Balanced Scorecard dikembangkan, yang mencakup dimensi keuangan, pelanggan, proses internal, dan pembelajaran dan pertumbuhan. Model ini kemudian divalidasi dan diuji coba lapangan, yang menunjukkan validitas, relevansi, dan implementabilitasnya dalam konteks perusahaan jasa konsultan. Implikasi praktis dari penelitian ini adalah pentingnya menyelaraskan evaluasi kinerja dengan perencanaan strategis untuk meningkatkan efektivitas manajemen kinerja SDM dan mendukung pencapaian tujuan bisnis perusahaan konsultan.Kata Kunci: evaluasi kinerja SDM; balanced scorecard; perencanaan strategis
Audit Manajemen Dalam Fungsi Keuangan Pada PT Azahra Raya Tama Aini, Qurotul; Solihin, Danna; Kulsum, Umi
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7782

Abstract

Penelitian ini bertujuan untuk mengukur tingkat kategori efektif,efisien dan ekonomis pada Fungsi Keuangan yang ada di PT Azahra Raya Tama, selain itu untuk memberikan saran atau rekomendasi dalam pelaksanaan audit manajemen dalam fungsi keuangan pada PT azahra Raya Tama. Dasar teori yang digunakan dalam penelitian ini adalah audit manajemen.Alat analisis yang digunakan dalam penelitian ini adalah teknik checklist dengan menggunakan metode deskriptif kualitatif pada kertas kerja audit menajemen pada program audit fungsi keuangan. Teknik pengumpulan data pada penelitian ini dengan melakukan wawancan dan kuesioner kepada departemen yang besangkutan di bidang keuangan di PT Azahra Raya Tama.Hasil penelitian yang telah di lakukan pada audit manajemen dalam fungsi keuangan dengan menggunakan program-program audit fungsi keuangan dengan rumus Dean J. Champions menunjukan hasil untuk masing-masing kategori sebagai berikut :1) 77 % untuk kategori efektif berdasarkan hasil perhitungan keseluruhan analisis dapat disimpulakn audit manajemen dalam fungsi keuangan termasuk kategori sangat efektif. 2) 90 % untuk kategori efisien berdasarkan hasil perhitungan keseluruhan analisis dapat disimpulakn audit manajemen dalam fungsi keuangan termasuk kategori sangat efisien. 3) 86 % untuk kategori ekonomis berdasarkan hasil perhitungan keseluruhan analisis dapat disimpulakn audit manajemen dalam fungsi keuangan termasuk kategori sangat ekonomis. Kata kunci : Audit Manajemen,Fungsi Keuangan,Efektif,Efisien, dan Ekonomis
Becoming a Cashless Society: The Role of QRIS from the Z-Generation Student's Perspective Lau, Elfreda Aplonia; Kulsum, Umi
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.404

Abstract

Along with the development of QRIS in Indonesia and Bank Indonesia's efforts to expand the use of QRIS internationally, Z-generation students are faced with the dynamics of financial transaction options towards a cashless society. This study aims to prove the factors that influence the use of QRIS to become a cashless society from the perspective of Z-generation students. The analysis was carried out in-depth based on the UTAUT theory. This study uses primary data by distributing questionnaires to Z-generation students at two universities in Samarinda. A total of 273 data were processed with SmartPLS. Findings show that Z-generation students accept QRIS as a leader in changing the payment paradigm, with high usage intentions driven by effectiveness and efficiency in daily financial transactions. Social influence from peers and family has also been shown to play a key role in shaping attitudes and behavior in using QRIS. Nevertheless, interesting findings imply that supporting factors, such as facilitating conditions, do not always play a dominant role in influencing Z-generation students' decisions to switch to cashless. The implication is that even though QRIS has great potential to form a cashless society, a holistic approach that considers social and psychological factors is crucial. This study suggests that future research involves a broader and more diverse sample that may provide more holistic insights and generalization.
ANALISIS AKUNTANSI UNTUK PERSEDIAAN OBAT GENERIK BERDASARKAN PADA PSAP NO. 05 DI RSUD ABDOEL WAHAB SJAHRANIE SAMARINDA Nirwana, Ros; Lau, Elfreda Aplonia; Kulsum, Umi
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v3i1.4224

Abstract

This reseach aim to compare recording and drugs inventory especially characterized generic drug by the largest transaction and drugs that often out of stock. Generic drugs consist of five types of generic injection and five types of tablets, spesifically NaCl 0,9% 500 Ml Inj, Ranitidin Inj, Dexamethasone 5 Ml Inj, Cefotaxime 1 g Inj, Gentamicin 80 Mg Inj, Amoxicillin 500 Mg, Antasida Doen, Dexamethasone 0,5 Mg, Chlorpeniramin, and Lansoprazol from January 1st to December 31st 2018 at RSUD Abdoel Wahab Sjahrani Samarinda on Palang Merah street Samarinda Indonesia, according to recording and aassessment stock of generic drugs river to PSAP No 05 of 2010.Methods in this comparison were Perpetual Method and First In First Out(FIFO) Method based on PSAP No. 05 of 2010. The results of this research were the recording and assessment of generic drug supplies at Abdoel Wahab Sjahranie Samarinda General Hospital  not in accordance with PSAP No. 05 of 2010
Analysis of the Influence of Accounting Training and Education Levels on the Use of Accounting Information in Micro, Small and Medium Enterprises Ruliana, Titin; Solihin, Danna; Kulsum, Umi; Heriyanto, Heriyanto
Journal of Nonformal Education Vol. 10 No. 2 (2024): Equivalency education and community education
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jone.v10i2.13874

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's economy, contributing significantly to gross domestic product (GDP) and labor absorption. However, many MSMEs face challenges in financial management, especially in the effective use of accounting information. Accounting training and the level of education of business owners are key factors that can affect the ability of MSMEs to manage accounting information. This study aims to analyze the influence of accounting training and education level on the use of accounting information in MSMEs in Samarinda City. The research method used is a quantitative approach with a survey design, which allows the collection of data from a large number of respondents. The research participants consisted of 100 MSME actors operating in Samarinda City, who were selected using the Random Sampling technique. Data was collected through questionnaires designed to measure variables of accounting training, level of education, and use of accounting information, with closed-ended questions using the Likert scale. Data analysis was carried out using multiple linear regression techniques to test the simultaneous influence of accounting training and education levels on the use of accounting information. The results of the study show that accounting training has a significant positive effect on the use of accounting information, and the level of education also has a significant positive effect. These findings provide important insights into the importance of training and education in improving the quality of accounting information management in the MSME sector.
Kegiatan Aktualisasi Nilai Pancasila dalam Proses Pembelajaran di Kelas VI SDN Mekarsari Cileunyi Wetan Kabupaten Bandung Syahputra, Rivaldi Dwi; Rahmala, Pramadita; Sahitya, Nadia Putri; Hanipah, Soffia; Iskandar, Sarah Minnurillah; Ramadhan, Luthfi Haikal; Nurrahman, Aditiya; Ansori, Tuah Harti; Fauzan, Riva Akmalul; Ramadan, Muhammad Farhan; Herdiana, Dian; Kulsum, Umi
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 9 (2025): December 2025
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17928222

Abstract

The development of information and communication technology, especially the internet, has driven significant changes in the world of education, including in higher education. One form of its application is the use of a Moodle-based e-learning system as a means of supporting the learning process. This study aims to analyze the implementation of Moodle-based e-learning in improving the effectiveness of learning activities at AMIK Stikom Tunas Bangsa Siantar, and compare it with conventional learning methods. The research method used is a combination of qualitative and quantitative, involving 43 third-semester students in the Computer Architecture and Organization course. Data collection techniques include interviews, open and closed questionnaires, observation, documentation, and tests to measure learning outcomes. The research process is carried out in three stages, namely the preparation stage (preparation of RPS and Moodle-based modules), the implementation stage (implementation of synchronous and asynchronous learning), and the reporting stage (analysis of results and preparation of scientific articles). The research results show that implementing Moodle-based e-learning offers several advantages over conventional methods, such as increased interaction between lecturers and students, flexibility in learning time and location, ease of access to materials, and ease of online learning evaluation. Furthermore, e-learning also encourages lecturers to be more creative in developing digital teaching materials and improving their skills in utilizing educational technology. Therefore, it can be concluded that implementing Moodle-based e-learning can improve the quality of the learning process in higher education. The success of its implementation depends not only on the readiness of software, hardware, and internet networks, but also on the lecturers' competence in effectively managing digital learning systems.
The Phenomenon of Code-Switching and Mixing in Daily Conversations Among Students of the Religious Program at Darussalam Institute, Ciamis, West Java. Basachroh, Ahmad Muhammad; Kulsum, Umi; T, M Husni; Buana, Cahya; Prayoga, Hadi Yudha
EL-IBTIKAR: Jurnal Pendidikan Bahasa Arab Vol 14, No 2 (2025)
Publisher : UIN Siber Syekh Nurjati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/ibtikar.v14i2.21852

Abstract

The aim of this research is to analyze the phenomenon of code-switching and mixing in daily conversations in Arabic-Indonesian between students in the religious program at Darussalam Institute, Ciamis, West Java. This research employed a qualitative descriptive field method. The data consists of students' utterances in daily conversations and the results of interviews. Data were collected through observation and interviews. The research findings showed that there are multiple forms of linguistic switching, both external and internal, which occur through transitions between sentences or phrases depending on the context of communication. Additionally, code mixing was also found in the form of inserting Arabic words, phrases, or terms into sentences in Indonesian, enriching communication and reflecting the comfort and flexibility of the students' language. Factors influencing the occurrence of code-switching and mixing include the characteristics of the speaker, proficiency in Arabic and Indonesian, effective communication needs, formal and informal situations, as well as the presence of the other party and third parties in the interaction. The transition from formal to informal situations also enhances the use of these two phenomena to make communication smoother and easier to understand. These results emphasize that code-switching and mixing are not merely linguistic phenomena but also reflect the social and cultural dynamics in the school environment.
EVALUASI PERFORMA MESIN UJI FATIGUE ROTARY DENGAN VARIASI TUMPUAN TETAP DAN GULIR PADA SPESIMEN STAINLESS STEEL 304 Lostari, Aini; Pramartaningthyas, Ellys Kumala; Supardi, Supardi; Sugiono, Didik; Ulum, Miftahul; Kulsum, Umi; Hartono, Yudi
MEKANIKA: Jurnal Teknik Mesin Vol. 11 No. 2 (2025): December
Publisher : Program Studi Teknik Mesin, Universitas 17 Agustus 1945 Surabaya

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

Abstract

ABSTRAK Fenomena fatigue atau kelelahan material merupakan salah satu penyebab utama kegagalan komponen mesin akibat pembebanan berulang dengan tegangan yang berfluktuasi di bawah batas luluh (yield strength) maupun tegangan tarik maksimum (ultimate tensile strength). Penelitian ini bertujuan untuk menganalisis karakteristik hasil uji fatigue rotary pada spesimen Stainless Steel 304 dengan tumpuan tetap (fixed support) dan tumpuan gulir (roll support). Pengujian dilakukan menggunakan spesimen berbahan Stainless Steel 304 sesuai standar ASTM A276 dengan variasi beban 60 kg, 80 kg, dan 100 kg. Hasil pengujian menunjukkan bahwa peningkatan beban menghasilkan kenaikan tegangan maksimum namun menurunkan jumlah siklus kelelahan material. Pada beban 60 kg, diperoleh tegangan sebesar 3530,4 MPa dengan 2299,1 siklus dalam waktu 99 detik; pada beban 80 kg diperoleh tegangan 4903,3 MPa dengan 1166,9 siklus dalam waktu 54 detik; dan pada beban 100 kg diperoleh tegangan 6080,1 MPa dengan 506,54 siklus dalam waktu 24 detik. Hasil ini menunjukkan bahwa semakin besar beban yang diterapkan, semakin rendah umur kelelahan (fatigue life) material Stainless Steel 304. Kata kunci: fatigue rotary, tumpuan tetap, tumpuan gulir, Stainless Steel 304
Perubahan Paradigma dalam Ilmu Manajemen: Analisis Filsafat Ilmu dari Taylorisme ke Era Digital Umi Kulsum; Muhardi
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6724

Abstract

Penelitian ini bertujuan untuk menganalisis evolusi teori manajemen dari perspektif filsafat ilmu, khususnya dengan menerapkan kerangka perubahan paradigma Thomas S. Kuhn, dari era Taylorisme hingga transformasi digital saat ini. Tujuan penelitian adalah untuk mengidentifikasi dan membandingkan pergeseran fundamental dalam asumsi ontologis (hakikat realitas organisasi), epistemologis (cara memperoleh pengetahuan yang valid), dan aksiologis (nilai-nilai yang mendasari) yang menandai setiap peralihan paradigma, serta merefleksikan implikasi filosofis dari emergensi paradigma digital bagi ilmu manajemen. Pendahuluan menjelaskan bahwa perkembangan ilmu manajemen bukanlah akumulasi pengetahuan yang linier, melainkan serangkaian revolusi paradigmatik yang dipicu oleh anomali dan krisis, dengan era digital sebagai katalis perubahan paling signifikan.Penelitian ini menggunakan metode kualitatif interpretatif dengan pendekatan studi teoretis. Analisis dilakukan melalui telaah filosofis terhadap teks-teks seminal dari setiap era paradigmatik (Taylorisme, Human Relations, Sistem, Kontingensi, hingga literatur Manajemen Digital) dengan menerapkan lensa tiga pertanyaan filosofis (ontologi, epistemologi, aksiologi) dan kerangka revolusi ilmiah Kuhn. Hasil dan Pembahasan menunjukkan bahwa perjalanan ilmu manajemen diawali oleh paradigma Taylorisme yang bercirikan ontologi mekanistik, epistemologi positivis, dan aksiologi efisiensi. Krisis yang ditimbulkan anomali (seperti Eksperimen Hawthorne) melahirkan paradigma tandingan (Human Relations dan lainnya) yang menggeser fokus ke aspek sosial dan kontingensi. Revolusi era digital kini melahirkan paradigma baru yang sedang terbentuk, dengan ontologi jaringan dan ekosistem cair, epistemologi abduktif-berbasis data (data-driven abduction), dan aksiologi yang menekankan kelincahan (agility) dan inovasi. Pembahasan mengkritisi bahwa kondisi saat ini merupakan fase transisi paradigmatik yang ditandai hibriditas dan ketegangan antara logika lama dan baru. Kesimpulan penelitian menegaskan bahwa evolusi teori manajemen merupakan sejarah perubahan paradigma yang bersifat revolusioner. Pemahaman akan asumsi filosofis di balik setiap paradigma merupakan keharusan bagi akademisi dan praktisi untuk bernavigasi secara kritis dan adaptif dalam dunia manajemen kontemporer yang kompleks. Tantangan ke depan terletak pada menjawab pertanyaan etis-epistemologis dari paradigma data-disrupsi dan mensintesiskan tuntutan digital dengan imperatif keberlanjutan
Co-Authors Abdila, Muhammad Farhan Achmad Aminudin Adi Dwi Susanto Al Fayyadh, Bintang Mutiara Ali Hasan Ansori, Tuah Harti Aprilia, Sinta Arifin, Subaidah Basachroh, Ahmad Muhammad Cahya Buana Cucu Nurhasanah Desyanti, Rohilah Didin Sahidin Ellys Kumala Pramartaningthyas, Ellys Kumala Farhanah, Titi Fathonah, Azzahra Ismi Fauzan, Riva Akmalul Fauzi Fauzi Hanipah, Soffia Herdiana, Dian Heriyanto Heriyanto Ida Ayu Putu Sri Widnyani Iis Setyowati Ilmiyah, Nahdlia Iskandar, Sarah Minnurillah Juwari Kartini, Ari Kurniawan, Ahmad Misfa Kurniawan, Avip Lau, Elfreda Aplonia Lostari, Aini Lubna Lubna Lutfiya Firnanda Maheswari, Ajeng Anindya Maqhfiroh, Mafatihatul Maritha, Vevi Masnun, Siti Fatimah Miftahul Ulum Mohamad Budi Fadilah Muhammad Yasin Muhammad, Sha Haihong Muhardi Musa, Ma Zhilong Nesaputro, Muhammad Wahyue Nirwana, Ros Nugraha, Mugy Nugroho, Rafly Sutan Nunung Nurhasanah Nur Ihda Farikhatin Nisa Nur Latifah Nurfitriani Nurfitriani Nurrahman, Aditiya Nurul Aini Nurul Hidayati, Selvi Oktaviana, Revi Pajar Hendrayani Prasongko, Agung Prayoga, Hadi Yudha Qurotul Aini Rahmala, Pramadita Ramadan, Muhammad Farhan Ramadhan, Luthfi Haikal Rokhim, Minatur Sahitya, Nadia Putri Samingan Samingan Sa’adah, Rd. Siti Septi, Berlian Aura Siti Aimatul Mujtahida Solihin, Danna Sugiono, Didik Sunarto Sunarto Supardi Supardi Syafi'i, Imam Syafi'i, Muhammad Imam Syahputra, Rivaldi Dwi T, M Husni Titin Ruliana Utami, Malika Nur Wulan Yulianti, Ajeng Yudi Hartono, Yudi Zulkarnain, Dhea Anindya