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All Journal Jurnal Informatika dan Teknik Elektro Terapan Jurnal Ide Bahasa Jurnal Ekonomika Dan Bisnis Journal of Business Studies and Management Review Edudeena : Journal of Islamic Religious Education Economics, Business, Accounting & Society Review
Karmila Alam Syah Wellem
Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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CONTEXT BASED ANALYSIS IN THE TRANSFORMATION OF RENDRA'S POETRY MUSICALIZATION Muhammad Fikri; Tomi Arianto; Karmila Alam Syah Wellem; Khairunnisa Khairunnisa
IdeBahasa Vol 5 No 1 (2023): JURNAL IDEBAHASA Vol. 5 No. 1 Juni 2023
Publisher : Asosiasi dosen IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/idebahasa.v5i1.107

Abstract

Poetry holds a very deep meaning that cannot even be only touched by a heuristic approach reading. When poetry is transformed into strings of tones or musicalization, the power of meaning in words will be even more stunning and make the affirmation of words stronger and more rooted. This article will reveal two of Rendra's transformation poems in the form of musicalized poems entitled “Serenada Kelabu” and “Kangen”. This article revealed the negation of "I" in poetry by using theoretical concepts textually and contextually. Textual analysis reveals the use of figurative language through the transformation of the poetry in the third song of Rendra's poem, while contextual analysis seeks to reveal the discourse built through the three poems. The method used in this research is a qualitative research method. The results of this study indicate that Both " Serenada Kelabu" and "Kangen" are poems in which the "I" that is opposed to the "You" and is defined by "love" is used to refer to the speaker. I feel so tormented as a result of my love for myself, tormented by my feelings of loss as well as loneliness. Because of love, "I" ceases to exist independently and is subjected to "you," whose existence only lives in the "I" as shadow.
Integrating Economic, Environmental, and Social Dimensions: A Green Accounting Framework for Local Food-Based MSMEs Hidayat, Muhammad Fery; Supriyadi, Supriyadi; Wellem, Karmila Alamsyah
Economics, Business, Accounting & Society Review Vol. 4 No. 3 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i3.267

Abstract

This study aims to develop and validate a Green Accounting Model designed to strengthen the capacity of local food-based micro, small, and medium enterprises (MSMEs) in South Konawe Regency to support sustainable economic development and regional food security. The model was created through a combination of Research and Development (R&D) and Participatory Action Research (PAR), ensuring both methodological rigor and active engagement of MSME actors throughout the research process. Data were collected using surveys, interviews, focus group discussions (FGDs), participatory observation, and model trials with five selected MSMEs representing diverse food sectors. Initial findings reveal that MSMEs predominantly relied on simple cash inflow–outflow records and lacked systematic documentation of environmental costs, resource use, and social contributions. The proposed Green Accounting Model integrates economic, environmental, and social components into a modular and user-friendly structure. After expert validation and revision, the model was tested in the field over one month. The results show a substantial improvement in MSME recordkeeping capacity, indicating an effectiveness level of 78.2%. Qualitative insights further demonstrate enhanced sustainability awareness, routine documentation practices, and increased attention to resource efficiency. User perception scores averaged 86.2%, reflecting strong acceptance and the potential for long-term adoption. The findings confirm that a contextually adapted, simple, and integrative accounting tool can effectively bridge the gap between sustainability principles and daily MSME operations. Research implications include opportunities for broader model adoption across MSME sectors, integration into local sustainability policies, and further digitalization to enhance accessibility and impact.
A WEB BASED 8-PUZZLE EDUCATIONAL GAME FOR RECOGNIZING SULAWESI’S ENDEMIC ANIMALS USING THE BFS ALGORITHM Muchtar, Mutmainnah; Wellem, Karmila Alamsyah
Jurnal Informatika dan Teknik Elektro Terapan Vol. 13 No. 3S1 (2025)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v13i3S1.8092

Abstract

The advancement of AI (artificial intelligence) has provided new opportunities to enhance learning through interactive digital media. This study presents the development of a web based 8-Puzzle educational game designed to introduce Sulawesi’s endemic animals using the BFS (Breadth First Search) algorithm. The system was developed using HTML, CSS, and JavaScript, and tested in a web browser environment on Windows 11. The waterfall method was applied during system development. Black-box testing ensured that all functions, such as shuffle, reset, navigation, and information display, operated correctly. Performance evaluation was carried out on 12 puzzle configurations, measuring solution steps, nodes expanded, and execution time. The results show that the BFS algorithm effectively solved all puzzles with optimal accuracy, producing solution times ranging from 1 ms to 140 ms depending on puzzle complexity. This research demonstrates how AI algorithms can be integrated into educational games to promote both problem solving skills and environmental awareness.
Kajian Etnografi Tradisi Uang panai Dalam Perspektif Akuntansi Hutang Piutang Hidayat, Muhammad Fery; Wellem, Karmila Alamsyah
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 6 (2025): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i6.3555

Abstract

This study arises from the phenomenon of the uang panai tradition among the Bugis community, which is seen on one hand as a symbol of siri’ (family honor) for the bride’s family, yet on the other hand imposes an economic burden on the groom’s side. The study aims to analyze the practice of uang panai from a debt-accounting perspective, using the frameworks of PSAK 1 (2023) and PSAK 50 (2014). The research employed a qualitative approach with an ethnographic design, using participant observation, in-depth interviews, and documentation. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña (2018). The findings indicate that the groom’s side perceives uang panai as a liability to be fulfilled, while the bride’s side sees it as a receivable and a symbol of family honor. The practice reflects the recording and recognition of obligations and claims akin to formal accounting, albeit within a cultural context. The study also identifies the risk of default, which may result in delayed or canceled marriages, or even silariang (elopement). Thus, the uang panai tradition can be understood as a form of cultural accounting practice that bridges symbolic values with the economic realities of the Bugis community.
Islamic Values in TikTok’s Digital Da’wah and Their Implications for Islamic Education Learning Fitria Wahud; Yuni Maimuna; Karmila Alamsyah Wellem
Edudeena : Journal of Islamic Religious Education Vol. 9 No. 2 (2025)
Publisher : Universitas Islam Negeri (UIN) Syekh Wasil Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/edudeena.v9i2.7203

Abstract

The development of digital da'wah through social media has been widely studied, but studies specifically mapping Islamic values ​​in TikTok da'wah content and its relevance to Islamic Education learning are still limited and tend to be descriptive. This study aims to analyze the Islamic values ​​contained in digital da'wah on TikTok, including aspects of faith, sharia, and morals, also examine their implications for Islamic Education learning in schools and universities. This study uses a qualitative approach through literature review, by thematically analyzing various journal articles, books, and previous research results discussing digital da'wah, media literacy, and Islamic education. The analysis results show that da'wah content on TikTok consistently represents faith values ​​through strengthening monotheism, sharia values ​​through habituating worship and muamalah practices, also moral values ​​through internalizing religious attitudes in daily life. These findings confirm that integrating TikTok-based digital da'wah into Islamic Education learning has the potential to strengthen Islamic digital literacy, increase student engagement, and provide more contextual and relevant learning to the characteristics of the digital generation. This research contributes to the development of a digital media-based PAI learning approach that is adaptive to the challenges of the technological era.
TRUST-BASED VILLAGE FINANCIAL GOVERNANCE: TRANSPARENCY, ACCOUNTABILITY, PARTICIPATION, AND VILLAGE FUND SUCCESS Rachman, Sri Rachmawati; Wellem, Karmila Alamsyah; Hajar, Khaerunnisa Ibnu
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.58404

Abstract

This study examines how transparency, accountability, and community participation shape community trust and how such trust influences the perceived success of village fund management in Konawe Selatan Regency, Indonesia. Using a quantitative survey design, data were collected from 384 village community members and analysed using partial least squares structural equation modelling (PLS-SEM). The findings reveal that transparency, accountability, and community participation significantly enhance community trust, with transparency emerging as the strongest governance predictor. Community trust strongly predicts perceived village fund management success, indicating that citizens evaluate village fund performance not only through administrative compliance or program realization but also through confidence in village government integrity, competence, and responsiveness. The theoretical contribution of this study lies in advancing a trust-based village financial governance perspective by integrating Good Governance Theory, Institutional Trust Theory, and Public Value Theory. This perspective explains how governance practices generate public trust and how trust translates village financial governance into perceived public value. The study provides practical implications for strengthening citizen-friendly transparency, social accountability, and meaningful participation in rural public financial management.
Co-Authors Arianto, Tomi Fery Hidayat, Muhammad Fitria Wahud Hidayat, Muhammad Fery Khaerunnisa Ibnu Hajar Khairunnisa Khairunnisa Muhammad Fikri Mutmainnah Muchtar Rachman, Sri Rachmawati Supriyadi Supriyadi Yuni Maimuna