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All Journal Jurnal Studi Manajemen Organisasi Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Jurnal Abdi Insani Jurnal Ilmu Manajemen Profitability Journal of Artificial Intelligence and Digital Business Journal of Innovative and Creativity
Kahar Kahar
Universitas Syekh Yusuf Al Makassari Gowa
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Implementation of Transparency and Accountability in Financial Management of Village Fund Allocation in 2022 in Pandai Village, Woha District, Bima District Nasrullah Nasrullah; Abdul Muttalib; Kahar Kahar; Ari Anggareksa
Jurnal Ilmu Manajemen Profitability Vol 8, No 1 (2024): FEBRUARI 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i1.14080

Abstract

This research is a type of qualitative research which aims to explore the implementation of transparency and accountability in the financial management of Village Fund allocations (ADD) in Pandai Village, Woha District, Bima Regency, in 2022. In the context of regional autonomy, the village government has the responsibility to independently manage the resources and funds provided to improve development and welfare of the community. This research uses primary and secondary data, with data collection techniques in the form of observation, interviews and documentation. The research results show that Pandai Village has implemented the principles of accountability and transparency in all stages of ADD management, from planning to reporting. The application of the accountability principle involves responsibility and reporting, which has been implemented through an online system and monthly accountability reports submitted to the relevant agencies. This process involves all relevant agencies, the Village Consultative Body (BPD), and the village community. In the aspect of transparency, Pandai Village actively involves the community in planning through village meetings, where community participation is highly valued. In addition, the implementation of physical and non-physical activities funded by ADD is made open through information boards, billboards and quarterly accountability placed in front of the village office. The Pandai Village community is actively involved in every stage, from village deliberations to evaluating the implementation of activities. Thus, Pandai Village has succeeded in implementing transparency and accountability in ADD management, creating community involvement, and providing clear information regarding the use of village funds. The application of these principles is an important basis for realizing good governance at the village level..
Artificial Intelligence and Big Data Analytics for Sustainable Value Creation: A Systematic Review of Digital Capabilities across Supply Chains and Industrial Ecosystems Ismail Rasulong; Abdul Khaliq; Asrijal Bintang; Kahar Kahar
JURNAL STUDI MANAJEMEN ORGANISASI Vol 23, No 1 (2026): 2026
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v23i1.81899

Abstract

Artificial intelligence (AI) and big data analytics (BDA) are increasingly recognized as strategic enablers of sustainable value creation across supply chains and industrial ecosystems. Despite the rapid growth of research on AI- and data-driven sustainability initiatives, existing studies remain fragmented across sectors, theoretical perspectives, and levels of analysis. This systematic literature review (SLR) synthesizes peer-reviewed research to elucidate how AI- and BDA-enabled digital capabilities contribute to economic, environmental, and social sustainability outcomes. Guided by the PRISMA framework, the review examines 26 journal articles indexed in Scopus. Drawing on dynamic capability theory, the resource-based view, and complementary institutional and ecosystem perspectives, the findings are organized into four thematic domains: (1) AI and BDA as digital capabilities for sustainable value creation, (2) mediating mechanisms linking digital capabilities to sustainability outcomes, (3) ecosystem- and institution-level contingencies shaping impact realization, and (4) emerging research frontiers, including Industry 5.0, circular economy models, and responsible AI. The review reveals that AI and BDA seldom generate sustainability outcomes directly; instead, their impacts are largely mediated by organizational capabilities, supply chain coordination, and governance structures. Moreover, contextual factors such as regulatory environments, market turbulence, and ecosystem maturity significantly influence the direction and magnitude of sustainability outcomes. Persistent research gaps are identified, including limited longitudinal evidence, inconsistent sustainability metrics, the underrepresentation of social sustainability, and insufficient integration of ethical and governance considerations. Overall, this SLR advances a capability-based understanding of AI-enabled sustainability and provides actionable insights for scholars, managers, and policymakers seeking to support responsible and ecosystem-oriented digital transformation.
Sosialisasi dan Edukasi Program TOSS (Temukan, Obati Sampai Sembuh) Tuberkulosis (TB) Di Wilayah Kerja Puskesmas Bontonompo 1 Kabupaten Gowa Provinsi Sulawesi Selatan Mutmainnah Latief; Satria Perdana; Kahar Kahar
Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 2 (2025): Volume 6, No 2, Juni 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/atjpm.v6i2.6283

Abstract

Puskesmas memiliki tanggung jawab terhadap pelayanan kesehatan di wilayah kerjanya, termasuk dalam pengendalian penyakit menular, seperti Tuberkulosis (TB). TB merupakan salah satu penyakit menular yang masih menjadi masalah kesehatan masyarakat di Indonesia. Untuk menekan angka kejadian TB, Kementerian Kesehatan RI mencanangkan program TOSS TB (Temukan, Obati Sampai Sembuh) yang menekankan peran aktif masyarakat dan tenaga kesehatan dalam deteksi dini dan pengobatan tuntas TB. Kegiatan pengabdian masyarakat ini bertujuan untuk menanamkan pemahaman masyarakat tentang TB, mendorong kesadaran untuk berobat secara dini dan rutin, serta menguatkan peran serta tenaga kesehatan dan masyarakat dalam mengimplementasikan program TOSS TB di Puskesmas Bontonompo 1 Gowa. Kegiatan ini dilaksanakan melalui beberapa tahap, yaitu perencanaan kegiatan, sosialisasi, evaluasi, dan penyusunan laporan dan publikasi. Sosialisasi dilakukan secara sistematis dan partisipatif melalui media leaflet. Peserta kegiatan sebanyak 40 orang. Evaluasi dilakukan dengan membandingkan hasil pre-test dan post-test untuk mengukur peningkatan pengetahuan peserta. Hasil evaluasi menunjukkan adanya peningkatan rata-rata nilai dari 58,36 menjadi 82,67 setelah dilakukan sosialisasi. Uji statistik menggunakan paired test menghasilkan nilai signifikansi p-value < 0.05, menunjukkan adanya peningkatan signifikan dalam pengetahuan peserta. Respons positif dari peserta, keterlibatan aktif dalam diskusi, serta inisiatif lanjutan dari pihak puskesmas menunjukkan bahwa kegiatan ini relevan dan bermanfaat. Sosialisasi ini telah menjadi bentuk nyata dari pemberdayaan masyarakat berbasis pendekatan promotif dan preventif yang selaras dengan kebijakan nasional eliminasi TB 2030. Program ini perlu dukungan berkelanjutan dari semua pihak, terutama puskesmas, agar program berdampak signifikan terhadap penurunan angka TB dan kolaborasi antara perguruan tinggi, puskesmas, serta masyarakat dalam memperkuat implementasi program TOSS TB.
Optimalisasi Kapasitas Produksi dan Edukasi Nutrisi sebagai Upaya Peningkatan Keunggulan Kompetitif UMKM Fruzee Ice Cream Kahar Kahar; Mutmainnah Latief; Asrawan Asrawan
Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 1 (2025): Volume 7, No 1, Desember 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/atjpm.v7i1.6995

Abstract

UMKM Fruzee Ice Cream di Kabupaten Gowa menghadapi keterbatasan dalam kapasitas produksi, pemanfaatan teknologi, serta minimnya edukasi nutrisi produk. Tim PKM Universitas Syekh Yusuf Al Makassari melaksanakan program pengabdian bertajuk Optimalisasi Kapasitas Produksi dan Edukasi Nutrisi untuk meningkatkan daya saing mitra. Kegiatan mencakup pemberian mesin soft ice cream, pelatihan aplikasi Digitalent, serta edukasi nutrisi dan inovasi produk. Hasil kegiatan menunjukkan peningkatan kapasitas produksi dari 2 kg menjadi minimal 7 kg per hari, peningkatan pemahaman aplikasi Digitalent (>85%), serta peningkatan pemahaman inovasi nutrisi (>85%). Intervensi terbukti efektif meningkatkan keunggulan kompetitif UMKM melalui peningkatan kapasitas produksi, kualitas gizi produk, dan strategi branding.
Peran Motivasi Intrinsik dan Ekstrinsik dalam Meningkatkan Kinerja Pegawai pada Layanan Administrasi Kependudukan Mutmainna Rachman; Kahar Kahar; Irwan Abdullah
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12544

Abstract

Kinerja pegawai merupakan faktor penting dalam menentukan kualitas pelayanan publik, terutama pada instansi administrasi kependudukan yang berhubungan langsung dengan kebutuhan dasar masyarakat. Penelitian ini bertujuan untuk menganalisis peran motivasi intrinsik dan motivasi ekstrinsik dalam meningkatkan kinerja pegawai pada Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Polewali Mandar. Penelitian menggunakan pendekatan kuantitatif dengan desain survei. Populasi penelitian mencakup seluruh pegawai sebanyak 43 orang, sehingga teknik pengambilan sampel dilakukan dengan metode sensus. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan statistik deskriptif, uji validitas, uji reliabilitas, regresi linear berganda, uji parsial, dan uji simultan. Hasil penelitian menunjukkan bahwa motivasi intrinsik berpengaruh positif dan signifikan terhadap kinerja pegawai. Motivasi ekstrinsik juga berpengaruh positif dan signifikan terhadap kinerja pegawai. Secara simultan, kedua variabel tersebut terbukti berperan penting dalam menjelaskan peningkatan kinerja pegawai. Temuan ini menunjukkan bahwa kinerja pegawai sektor publik tidak hanya ditentukan oleh aturan formal dan pengawasan administratif, tetapi juga oleh dorongan internal serta dukungan eksternal organisasi. Penelitian ini berkontribusi pada pengembangan literatur manajemen sumber daya manusia sektor publik dengan menegaskan pentingnya pengelolaan motivasi intrinsik dan ekstrinsik secara seimbang untuk meningkatkan kualitas pelayanan publik.
Implementation of Transparency and Accountability in Financial Management of Village Fund Allocation in 2022 in Pandai Village, Woha District, Bima District Nasrullah Nasrullah; Abdul Muttalib; Kahar Kahar; Ari Anggareksa
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 1 (2024): FEBRUARI 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i1.14080

Abstract

This research is a type of qualitative research which aims to explore the implementation of transparency and accountability in the financial management of Village Fund allocations (ADD) in Pandai Village, Woha District, Bima Regency, in 2022. In the context of regional autonomy, the village government has the responsibility to independently manage the resources and funds provided to improve development and welfare of the community. This research uses primary and secondary data, with data collection techniques in the form of observation, interviews and documentation. The research results show that Pandai Village has implemented the principles of accountability and transparency in all stages of ADD management, from planning to reporting. The application of the accountability principle involves responsibility and reporting, which has been implemented through an online system and monthly accountability reports submitted to the relevant agencies. This process involves all relevant agencies, the Village Consultative Body (BPD), and the village community. In the aspect of transparency, Pandai Village actively involves the community in planning through village meetings, where community participation is highly valued. In addition, the implementation of physical and non-physical activities funded by ADD is made open through information boards, billboards and quarterly accountability placed in front of the village office. The Pandai Village community is actively involved in every stage, from village deliberations to evaluating the implementation of activities. Thus, Pandai Village has succeeded in implementing transparency and accountability in ADD management, creating community involvement, and providing clear information regarding the use of village funds. The application of these principles is an important basis for realizing good governance at the village level..
PENGUATAN TATA KELOLA USAHA GULA AREN BERBASIS KOMUNITAS DIGITAL Sandi Lubis; Kahar Kahar; Hardianti Hardianti; Muhammad Rais Rahmat Razak
Jurnal Abdi Insani Vol 13 No 1 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i1.3441

Abstract

This community service program was implemented to address the issues of low production efficiency, weak business governance, and limited market reach of Gula Aren products managed by CV. Insan Maiwa Mandiri in Kelurahan Bangkala, Kabupaten Enrekang. The program employed a community-based participatory approach integrating technology and local institutional strengthening, consisting of need assessments, integrated training, activation of the Digital Marketing and Production Management Platform (PDMP) based on Flutter (Android & Web), mentoring, and evaluations. from about 150 packages @100 grams to about 250 packages @100 grams per day), digitalized business records (≥85% of transactions recorded), and expanded market access through social media, a website, and national marketplaces. These findings indicate that applying digital technology through a smart community approach is effective in enhancing the performance and competitiveness of small community-based enterprises in rural areas.
Kinerja Keuangan dan Pengembalian Saham di Sektor Telekomunikasi Indonesia: Studi Data Panel Liya Saputri; Kahar Kahar; Ambo Uleng; Asrawan Asrawan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10933

Abstract

Industri telekomunikasi Indonesia memainkan peran strategis dalam transformasi digital, namun pengembalian hasil sahamnya tetap sensitif terhadap kinerja keuangan, intensitas modal, perubahan teknologi, dan ketidakpastian pasar. Studi ini bertujuan untuk meneliti pengaruh Return on Assets (ROA), Debt to Asset Ratio (Utang terhadap Aset), Current Ratio (CR), dan Earnings per Share (EPS) terhadap pengembalian hasil saham di antara perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia. Studi ini menggunakan pendekatan kuantitatif eksploratif dengan data sekunder dari laporan keuangan tahunan dan informasi harga saham untuk periode 2017-2021. Sampel terdiri dari 10 perusahaan telekomunikasi yang dipilih melalui purposive sampling, dan data dianalisis menggunakan regresi data panel dengan Model Efek Tetap. Hasil penelitian menunjukkan bahwa Return on Assets (ROA) memiliki pengaruh positif tetapi tidak signifikan terhadap pengembalian hasil saham, yang mengindikasikan bahwa profitabilitas berbasis aset bukanlah sinyal dominan bagi investor di sektor padat modal ini. Debt to Asset Ratio (Utang terhadap Aset) memiliki pengaruh negatif dan signifikan, yang menunjukkan bahwa investor menganggap leverage yang tinggi sebagai risiko keuangan. Current Ratio (CR) juga memiliki pengaruh negatif dan signifikan, yang menyiratkan bahwa likuiditas yang berlebihan dapat menandakan pemanfaatan aset yang tidak efisien. Laba per Saham menunjukkan efek negatif, yang mengindikasikan bahwa investor mungkin menafsirkan laba dengan hati-hati ketika dipengaruhi oleh beban utang, depresiasi, dan siklus investasi teknologi. Temuan ini menunjukkan bahwa rasio keuangan harus ditafsirkan secara kontekstual di perusahaan telekomunikasi. Studi ini memberikan bukti spesifik sektor pada literatur pengembalian saham dan menawarkan implikasi bagi investor dan manajer keuangan perusahaan.
Co-Authors Abdul Khaliq Abdul Muttalib Abdul Muttalib Ambo Uleng Ari Anggareksa Ari Anggareksa Asrawan Asrawan Asrijal Bintang Hardianti Hardianti Irwan Abdullah Ismail Rasulong Liya Saputri Muhammad Rais Rahmat Mutmainna Rachman Mutmainnah Latief Nasrullah Nasrullah Nasrullah Nasrullah Sandi Lubis Satria Perdana