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Darmawan, Darmawan
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Parepare
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MODEL PENGEMBANGAN PERTANIAN CENGKEH BERBASIS KEARIFAN LOKAL: STUDI KASUS DI DESA TALLUNGURA, KECAMATAN CURIO, KABUPATEN ENREKANG Najib, Muh.; Irmayani, Irmayani; Darmawan, Darmawan
AGROTEKSOS, Jurnal Ilmiah Ilmu Pertanian Vol 34 No 3 (2024): Jurnal Agroteksos Desember 2024
Publisher : Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/agroteksos.v34i3.1288

Abstract

This study aims to identify and analyze the development model of local wisdom-based clove farming in Tallungura Village, Curio Sub-district, Enrekang Regency. The research location was purposively selected due to the existence of local wisdom that is still strong and the large area of clove farming. The research was conducted in August 2023 involving all members of the Sauduran Farmer Group (30 farmers) as samples using the census method. Data were collected through structured interviews, analyzed descriptively using the 5W 1H method (What, Why, Who, When, Where, How) to identify and understand the practice of local wisdom applied in clove cultivation. The results showed that the local wisdom applied includes the selection of superior seeds, the use of natural fertilizers, traditional herbs for pest control, planting protective trees, traditional rituals, and mutual cooperation. This wisdom is maintained because it is considered effective in improving the quality of crop yields, preserving the environment, preserving traditions, and strengthening social solidarity. Its application involves individual farmers, farmer groups and the village community at large, carried out throughout the year as needed in fields, gardens and village meeting areas. This study concluded that the local wisdom-based clove farming development model in Tallungura Village has great potential to support agribusiness sustainability by utilizing local cultural values. Therefore, preserving local wisdom is crucial to maintaining agricultural productivity and social harmony in the community.
PENGELOLAAN PAJAK TAMBANG GALIAN GOLONGAN C DAN IMPLIKASINYA TERHADAP PENINGKATAAN PENDAPATAN ASLI DAERAH DI KABUPATEN SIDENRENG RAPPANG Darmawan, Darmawan; Sampara, Nirwana; Hatta, Muh
Cateris Paribus Journal Vol. 1 No. 2 (2021): Cateris Paribus journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v1i2.1481

Abstract

Regional Income is one indicator that determines the degree of independence of a region. This study aims to determine the Management of Mining Tax Group C and its implications for increasing local revenue in Sidenreng Rappang Regency and to determine the factors that influence the management of Mining Tax Group C on increasing local revenue in Sidenreng Rappang Regency. The data collection techniques used in this research are library research methods and field research consisting of observations, interviews, and questionnaires (questionnaires). The sample in this study amounted to 37 people using the purposive sampling technique. This study uses technical data analysis in the form of a frequency table, using a Likert scale as a measuring tool. Mining Tax Management Group C as a whole belongs to the good category but from 4 (four) indicators consisting of planning (72.25%), organizing (70.25%), implementation (70.25%), which has a low category there are on the monitoring indicator (54.5%) so it still needs to be improved. The factors that influence the Group C Mining Tax on Increasing Regional Original Income in Sidenreng Rappang Regency are Apparatus Knowledge About Organizational Principles (81.75%), High Work Discipline (58.75%), Facilities and Infrastructure (50%) Taxpayer Community Participation (58%), Law (72.25%) and Economics (66%).
ANALISIS PENYERAPAN TENAGA KERJA TERHADAP TRANSPORTASI ONLINE GRAB DI KOTA PAREPARE Darmawan, Darmawan; Suhardi, Dayu; Jufri, Zulkifli
Cateris Paribus Journal Vol. 2 No. 1 (2022): Cateris Paribus journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v2i1.1926

Abstract

The development of technology forced to change, the last decade people began to familiarize themselves with the increasingly massive development of technology. The purpose of this study is to find out the level of labor absorption to the existence of application-based online transportation (Grab) in the city of Parepare. The data collection techniques used are observations and interviews and then data analysis techniques are used, namely qualitative descriptive analysis. The results showed that the presence of app-based online transportation in The City of Parepare in this case Grab Indonesia has had a good impact on the people of Parepare City. The presence of Grab Indonesia provides new employment opportunities for people who do not have jobs or people who need side jobs for additional income. Grab's presence also contributes to improving the welfare of the community because with Grab people can earn additional income by working side by side as Grab Parepare driver partners.
PERKEMBANGAN BISNIS KULINER DAN PENGARUHNYA TERHADAP TRANSPORTASI ONLINE DI KABUPATEN PINRANG Amriyani, Amriyani; Darmawan, Darmawan; Fitriani, Fitriani
Journal AK-99 Vol. 5 No. 1 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i1.3722

Abstract

Berdasarkan data dari Grab jumlah merchant di Indonesia telah tumbuh sebanyak 8x dengan lebih dari 80% merchant GrabFood merupakan para pengusaha UMKM Sehingga Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh perkembangan bisnis kuliner terhadap pendapatan pengemudi transportasi online di Kabupaten Pinrang. Objek dalam penelitian ini adalah pelaku usaha kuliner dan pengemudi transportasi online, khususnya pengemudi Grab yang beroperasi di wilayah tersebut. Metode pengumpulan data yang digunakan adalah kuesioner, dengan jumlah sampel sebanyak 35 responden yang terdiri dari pelaku bisnis kuliner dan pengemudi Grab. Jenis data yang digunakan adalah data kuantitatif, yang bersumber dari data primer hasil pengisian kuesioner oleh responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda untuk mengetahui seberapa besar pengaruh variabel bebas (perkembangan bisnis kuliner) terhadap variabel terikat (tingkat pendapatan pengemudi transportasi online). Hasil penelitian menunjukkan bahwa perkembangan bisnis kuliner memiliki pengaruh yang signifikan terhadap tingkat pendapatan pengemudi transportasi online. Semakin berkembang usaha kuliner di suatu wilayah, maka semakin tinggi pula permintaan layanan antar makanan, yang berdampak positif terhadap peningkatan pendapatan pengemudi Grab di Kabupaten Pinrang. Hal ini menunjukkan adanya hubungan yang erat antara sektor kuliner dengan sektor transportasi online sebagai mitra distribusi.
PENGARUH PEMBERIAN INSENTIF MATERIAL DAN NON MATERIAL TERHADAP KINERJA KARYAWAN PADA PT BOLL PUTRA MARIO KOTA PAREPARE Randi, Randi; Darmawan, Darmawan
DECISION : Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2025): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/decision.v6i1.3581

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh insentif material dan insentif non-material terhadap kinerja karyawan di PT Boll Putra Mario Kota Parepare. Metode penelitian yang digunakan adalah kuantitatif, dengan teknik pengumpulan data berupa kuesioner dan observasi. Data yang diperoleh dianalisis menggunakan SPSS dengan teknik analisis deskriptif, uji validitas dan reliabilitas, serta pengujian hipotesis melalui regresi linear berganda. Sampel dalam penelitian ini berjumlah 32 orang karyawan. Hasil penelitian menunjukkan bahwa insentif material dan insentif non-material berpengaruh positif dan signifikan terhadap kinerja karyawan, baik secara parsial maupun simultan. Insentif material, seperti gaji, bonus, dan tunjangan, terbukti meningkatkan motivasi dan produktivitas kerja karyawan. Sementara itu, insentif non-material, seperti apresiasi, peluang pengembangan karier, dan lingkungan kerja yang kondusif, juga berperan penting dalam meningkatkan kepuasan dan loyalitas karyawan. Berdasarkan hasil penelitian, disarankan agar perusahaan mengadopsi kebijakan insentif yang seimbang antara insentif material dan non-material guna menciptakan lingkungan kerja yang lebih produktif dan kompetitif. Evaluasi berkala terhadap efektivitas sistem insentif juga diperlukan untuk memastikan dampak positifnya terhadap kinerja karyawan.
Analisis Kemitraan dan Potensi Ekonomi terhadap peningkatan pendapatan Petani Kopi Zubair, Ahmad; Suherman , Suherman; Darmawan, Darmawan
Jurnal Ilmiah Pertanian dan Peternakan Vol. 2 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jipper.v2i1.3069

Abstract

Purpose: This study aimed to determine (1) the income potential of partnered and non-partnered coffee farmers and (2) the factors that affect the income of partnered coffee farmers in Baroko District, Enrekang Regency. Methodology: This research used both qualitative and quantitative methods. Data were obtained through observation, interviews, and documentation. The population consisted of all partnered and non-partnered coffee farmers in the Baroko District. A total of 80 respondents were selected using purposive sampling. Both primary and secondary data were analyzed using multiple linear regression and income analysis methods. Results: The findings revealed that the partnership model applied in Baroko District follows a general trade partnership scheme. The factors that significantly affect the income of partnered coffee farmers include production costs, production quantities, partner prices, length of partnership, and experience with the partner. In contrast, variables such as farmer age, education level, and deferred amount did not show a significant influence on income. Conclusion: The study concludes that partnership arrangements can significantly enhance coffee farmer income when supported by appropriate cost control, stable production output, and beneficial partner pricing schemes. Non-partnered farmers tend to earn lower incomes due to less structured support and access to markets. Limitations: This study is limited to partnered and non-partnered coffee farmers in one district and used a relatively small sample. Contribution: This research provides important insights into partnership-based farming and can serve as a reference for policymakers and agricultural institutions in improving farmer income through structured cooperation models.
Identifying Local Knowledge and Meaning of Rural Farming Communities in the Modernization Era Irmayani, Irmayani; Darmawan; Poornika Kumari Seelagama; Feby Sri Sukmayana; Sitti Rahbiah; Andi Besse Dahliana
Indigenous Agriculture Vol. 1 No. 2 (2023): Indigenous Agriculture
Publisher : Universitas Hasanuddin

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

Abstract

This study aims to identify local knowledge and the meaning of the rice farming community in the modernization era and to find out the concept of symbolic interactionism in the meaning of local knowledge of the farming community in Sabbangparu District, Wajo Regency. This study uses a qualitative descriptive approach and is described through phenomenological studies and interpretation of meaning through the concept of symbolic interactionism by taking informants purposively and snowball sampling. Data collection was carried out in three stages, namely participant observation, in-depth interviews, and documentation. The results showed that local knowledge in rice farming activities in Sabbangparu District, Wajo Regency has begun to be abandoned, but there are local knowledge systems that are still maintained in the modernization era as it is today including Mattanra Esso (Determination of Good Days) and Mappadendang (Harvest Festival). Local knowledge that is still maintained contains a meaning that is very difficult for the farming community in Sabbangparu District, Wajo Regency to abandon, but some other local knowledge has begun to be abandoned, this is based on the thinking of the farming community which has become more rational.
PENGARUH PENGGUNAAN MOBILE BANKING TERHADAP KEPUASAN TRANSAKSI NASABAH PADA BANK MEGA CABANG PAREPARE Setya Ningrum, Ambar; Azis, Abdul; Harun, Hernianti; Darmawan, Darmawan
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.564

Abstract

Mobile Banking is a bank service through an application on a mobile phone that facilitates transactions such as checking sado, transfers, and payments quickly and practically. Meanwhile, customer transaction satisfaction refers to the level of satisfaction felt by customers after conducting banking activities, which reflects the extent to which customer expectations are met through the services provided. This study aims to determine how much influence the use of mobile banking has on customer transaction satisfaction at Bank Mega Parepare Branch. Mobile banking is an application-based service that makes it easy for customers to carry out various transactions efficiently and flexibly. The approach used in this research is a quantitative approach, with random sampling techniques. Primary data was collected through questionnaires from 100 respondents from 1000 population who are active customers of Bank Mega. The type of data used is quantitative data analyzed using Structural Equation Modeling (SEM) method, with the help of SmartPLS software version 4. The results indicated that the use of mobile banking has a positive and significant influence on customer transaction satisfaction. This finding shows that the ease of accessing services and the flexibility of time in transactions contribute to increasing customer satisfaction.
PERANAN EFISIENSI BIAYA PRODUKSI DAN BREAK EVEN POINT TERHADAP PERENCANAAN LABA PADA USAHA PETERNAKAN AYAM PETELUR Darmawan, Darmawan; A, Besse W. T; Arham, Arham
DECISION : Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2025): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/decision.v6i2.4099

Abstract

Penelitian ini bertujuan untuk menganalisis peranan efisiensi biaya produksi dan Break Even Point (BEP) terhadap perencanaan laba pada usaha peternakan ayam petelur UD Ariyani di Kecamatan Bacukiki, Kota Parepare. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan metode analisis Break Even Point yang dikombinasikan dengan pengukuran efisiensi biaya produksi berdasarkan data keuangan periode 2018–2023. Data dikumpulkan melalui dokumentasi dan wawancara dengan pemilik usaha, bagian keuangan, dan tenaga kerja. Hasil penelitian menunjukkan bahwa efisiensi biaya produksi memiliki pengaruh positif terhadap peningkatan laba usaha, di mana pengendalian biaya pakan, pemanfaatan mesin pengolah pakan, serta pengurangan tenaga kerja berlebih mampu menekan total biaya variabel. Sementara itu, penerapan analisis Break Even Point membantu pemilik usaha dalam menentukan tingkat penjualan minimum agar tidak mengalami kerugian dan mampu merencanakan laba secara realistis. Kombinasi antara efisiensi biaya produksi dan analisis BEP berperan penting dalam meningkatkan kinerja keuangan dan mendukung pengambilan keputusan usaha yang lebih tepat. Dengan demikian, penerapan kedua konsep tersebut dapat menjadi strategi berkelanjutan bagi usaha peternakan ayam petelur dalam menjaga stabilitas keuntungan di tengah fluktuasi harga pakan dan kondisi pasar.
PERAN SDM, KOMITMEN PIMPINAN, DAN INTEGRITAS AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT UNTUK MEWUJUDKAN AKUNTABILITAS PEMERINTAHAN DAERAH Farid Siddiq; Darmawan, Darmawan; Fitriyani Syukri
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4145

Abstract

Penelitian ini bertujuan untuk menganalisis peran Sumber Daya Manusia, Komitmen Pimpinan, dan Integritas Auditor terhadap Kualitas Audit serta implikasinya terhadap Akuntabilitas Pemerintahan Daerah. Latar belakang penelitian ini didasarkan pada pentingnya fungsi audit internal dalam menjamin efektivitas pengawasan dan peningkatan tata kelola pemerintahan yang akuntabel. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei eksplanatori, di mana populasi penelitian mencakup seluruh auditor dan pejabat fungsional pengawas di lingkungan Inspektorat Kabupaten Enrekang sebanyak 23 responden. Pengumpulan data dilakukan melalui kuesioner dan dianalisis menggunakan regresi linier berganda untuk menguji pengaruh simultan dan parsial antarvariabel. Hasil penelitian menunjukkan bahwa Sumber Daya Manusia, Komitmen Pimpinan, dan Integritas Auditor berpengaruh positif dan signifikan terhadap Kualitas Audit, baik secara parsial maupun simultan. Selain itu, Kualitas Audit berpengaruh signifikan terhadap Akuntabilitas Pemerintahan Daerah, dengan nilai koefisien determinasi sebesar 90,4%. Hal ini menunjukkan bahwa kualitas audit yang tinggi mampu meningkatkan transparansi dan tanggung jawab dalam pengelolaan keuangan daerah. Penelitian ini menegaskan bahwa peningkatan kompetensi auditor, dukungan pimpinan yang berkelanjutan, dan integritas moral yang kuat merupakan faktor penting dalam mewujudkan akuntabilitas pemerintahan daerah. Temuan ini diharapkan dapat menjadi dasar dalam penguatan kebijakan pembinaan auditor internal pemerintah dan strategi peningkatan kinerja Inspektorat.
Co-Authors A, Besse W. T A.A. Ketut Agung Cahyawan W Abdul Azis Achmad Fauzan Kamaluddin Ainun Mardia Amriyani, Amriyani Andi Besse Dahliana Andi Nurwanah Andi Sri Ulfiah Ardiyanto Arham Arham, Arham Asmawati Asmawati Djamal Abdi Erma Erma Fakhri Ramadhan Farid Siddiq fatimah Fatimah Feby Sri Sukmayana Fitriani Fitriani Fitriani Fitriani Fitriyani Syukri Futri Futri Hamdan Yunus Harun, Hernianti Hasdiana Hasdiana Herni Herni Hernianti Harun Ikbal, Muh Ilham Wijaya Indra Gunawan Irmayani Irmayani Irvan Anshar Irwan Irwan Jufri, Zulkifli Kharisma Tri Nurindah Ladung, Fajar Lala Adelia Lutfiah Husaeva Muh Hatta, Muh Muh. Sofyan Muhammad Anugerah Rustan Muhammad Rayhan Fatahillah Muhammad Roem Prakasa Ibrahim Nailatul Ilmih Najib, Muh. Nur Wafika Nurhaeda Nurhaeda Nurhedah Nurlinda Nurlinda Nurul Fatimah Nurul Safitri Nurwani M Poornika Kumari Seelagama Putri Syafiqa Randi, Randi Resky Ananda, Sri Rika Rahma Riswan Hasanuddin Ruslang T Sampara, Nirwana Sariana Damis Sariana Damis Selvi Marcellia Setya Ningrum, Ambar Sitti Rahbiah Sri Handayani Sri Resky Ananda Subhan Risqi Sudirman Suhardi, Dayu Suherman , Suherman Suherman, Suherman Usman Usman Yuliana Yuliana Yusriani Asri Zubair, Ahmad