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<![CDATA[Dampak Penentuan Harga Jual Terhadap Volume Penjualan Pada PT. Bumi Surya Selaras di Kabupaten Polewali Mandar ]]>
<![CDATA[Sufyan Amirullah]]>;
<![CDATA[Sri Amalia Edy]]>;
<![CDATA[Sari Fatima Mus]]>;
<![CDATA[Siti Munsarina]]>
<![CDATA[ Jurnal Mirai Management Vol 7, No 3 (2022) ]]>
Publisher : <![CDATA[STIE AMKOP ]]>
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DOI: 10.37531/mirai.v7i3.3148
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh penentuan harga jual terhadap volume penjualan pada PT. Bumi Surya Selaras. Penelitian ini merupakan penelitian deskriptif kualitatif. Penelitian ini dilakukan pada PT. Bumi Surya Selaras di Kecamatan Mapilli Kabupaten Polewali Mandar yang merupakan perusahaan dagang kakao. Jenis data yang digunakan dalam penelitian ini yaitu data kuantitatif berupa laporan penjualan pada perusahaan dan data kualitatif berupa proses bisnis. Sumber data dalam penelitian ini yaitu berupa data primer dan data sekunder. Data diperoleh dengan melakukan analisis dokumen, observasi, dan wawancara. Hasil dari penelitian ini menunjukkan bahwa harga jual pada PT. Bumi Surya Selaras fleksibel atau berubah-ubah setiap bulannya begitu juga dengan volume penjualannya. Pada saat harga jualnya naik, maka volume penjualannya akan menurun. Begitupula pada saat harga jualnya menurun, maka volume penjualannya akan meningkat. Selain itu ada juga pada saat harga jualnya naik, volume penjualannya juga ikut meningkat. Kata Kunci : Harga jual dan volume penjualan.]]>
<![CDATA[PKM Kelompok Mutiara Nepo Melalui Perbaikan Tata Kelola, Pemasaran, Dan Diversifikasi Produk Perikanan dengan Pendekatan Sibaliparri ]]>
<![CDATA[Haeruddin Hafid]]>;
<![CDATA[Sri Amalia Edy]]>;
<![CDATA[Nur Fadillah]]>;
<![CDATA[Nur Hidayah]]>;
<![CDATA[Rahmat Januar Noor]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v4i4.6713
<![CDATA[Sibaliparri merupakan bentuk kerja sama antara suami dan istri dalam menjalankan rumah tangga baik permasalahan sosial (mengurus dan mendidik anak) serta permasalahan ekonomi (seperti pemenuhan kebutuhan hidup). Kelompok Mutiara Nepo merupakan Masyarakat nelayan yang belum optimal dalam memanfaatkan potensi sumber daya khususnya pada hasil tangkapan ikan. Salah satu potensi yang diabaikan adalah hasil tangkapan berupa ikan non target (tangkapan sampingan dan buangan) seperti ikan layur dan ikan tembang. Mayoritas hasil tangkapan non target berakhir pada produk berupa ikan kering yang dijual pada pasar lokal. Tujuan kegiatan program kemitraan masyarakat yang dilakukan yaitu : 1) meningkatkan motivasi usaha anggota mitra, 2) melakukan diversifikasi produk perikanan, 3) meningkatkan akses pemasaran. Kegiatan dilaksanakan dalam bentuk pelatihan dengan menggunakan metode ceramah, diskusi, pelatihan pembuatan produk dan pendampingan. Hasil dari kegiatan ini adalah adanya peningkatan motivasi usaha khususnya istri dari anggota mitra serta tata kelola kelompok mitra, diversifikasi produk perikanan sebanyak 3 produk (abon, bakso, nugget), dan tersedianya akun media sosial milik mitra untuk memasarkan produknya.]]>
<![CDATA[PENGEMBANGAN POTENSI WISATA BERBASIS COMMUNITY BASED TOURISM (CBT) UNTUK MENINGKATKAN PEREKONOMIAN MASYARAKAT DI DESA BETTENG KECAMATAN PAMBOANG ]]>
<![CDATA[Haeruddin Hafid]]>;
<![CDATA[Sufyan Amirullah]]>;
<![CDATA[Sri Amalia Edy]]>
<![CDATA[ Jurnal Abdi Insani Vol 10 No 4 (2023): Jurnal Abdi Insani ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/abdiinsani.v10i4.1098
<![CDATA[Betteng Village is one of the villages that has tourism potential because of its geographical location in a mountainous area. The tourism potential it has is called "Pattumea". Pattumea is a tourist spot that has excellent potential because the scenery there is very beautiful. However, it turns out there are still very few visitors. Based on the results of observations made by the service team, it turns out that the human resource capabilities of Betteng village are still very lacking. Therefore, the service team carried out this service activity to help resolve the human resource problems of Betteng village so that its tourism potential can be even better. The solution provided is to conduct training on developing the concept of community based tourism (CBT) in managing tourism potential. Apart from that, it also provides training on the use of social media so that the marketing of tourism owned by Mitra village can be broader. The result of this service is increased knowledge of the participants regarding the concept of community based tourism in managing tourism potential involving the surrounding community. Community involvement such as being able to leave their merchandise at these tourist attractions. Apart from that, training on the use of social media is very helpful for partner villages in marketing the tourism potential they have, in this case Pattumea tourism. With this training on the use of social media, the participants learned that it is very important to do marketing using social media rather than conventional methods. Marketing using social media can expand marketing reach to other areas. Applying the CBT concept in management and utilizing social media in tourism marketing, it is hoped that Pattumea tourism can be better.]]>
<![CDATA[PKM Kelompok Mutiara Nepo Melalui Perbaikan Tata Kelola, Pemasaran, Dan Diversifikasi Produk Perikanan dengan Pendekatan Sibaliparri ]]>
<![CDATA[Haeruddin Hafid]]>;
<![CDATA[Sri Amalia Edy]]>;
<![CDATA[Nur Fadillah]]>;
<![CDATA[Nur Hidayah]]>;
<![CDATA[Rahmat Januar Noor]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v4i4.6713
<![CDATA[Sibaliparri merupakan bentuk kerja sama antara suami dan istri dalam menjalankan rumah tangga baik permasalahan sosial (mengurus dan mendidik anak) serta permasalahan ekonomi (seperti pemenuhan kebutuhan hidup). Kelompok Mutiara Nepo merupakan Masyarakat nelayan yang belum optimal dalam memanfaatkan potensi sumber daya khususnya pada hasil tangkapan ikan. Salah satu potensi yang diabaikan adalah hasil tangkapan berupa ikan non target (tangkapan sampingan dan buangan) seperti ikan layur dan ikan tembang. Mayoritas hasil tangkapan non target berakhir pada produk berupa ikan kering yang dijual pada pasar lokal. Tujuan kegiatan program kemitraan masyarakat yang dilakukan yaitu : 1) meningkatkan motivasi usaha anggota mitra, 2) melakukan diversifikasi produk perikanan, 3) meningkatkan akses pemasaran. Kegiatan dilaksanakan dalam bentuk pelatihan dengan menggunakan metode ceramah, diskusi, pelatihan pembuatan produk dan pendampingan. Hasil dari kegiatan ini adalah adanya peningkatan motivasi usaha khususnya istri dari anggota mitra serta tata kelola kelompok mitra, diversifikasi produk perikanan sebanyak 3 produk (abon, bakso, nugget), dan tersedianya akun media sosial milik mitra untuk memasarkan produknya.]]>
<![CDATA[Improving Employee Performance: An Intervening Model of Organizational Culture on the Influence of Servant Leadership and Employee Engagement ]]>
<![CDATA[Hafid, Haeruddin]]>;
<![CDATA[Rahmat, Aswar]]>;
<![CDATA[Edy, Sri Amalia]]>
<![CDATA[ Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaba.v8i2.8390
<![CDATA[This study investigates the enhancement of employee performance by utilizing an intervening model of organizational culture to examine the effects of servant leadership and employee engagement. Data were collected using a questionnaire from a sample of 41 respondents. Structural equation modeling (SEM) with the partial least squares (PLS) method was employed for data analysis. The analysis included testing both the measurement model (Outer Model) and the structural model (Inner Model). The aim was to assess whether employee performance can be improved through the impact of servant leadership and employee engagement, mediated by organizational culture. The results reveal that servant leadership and employee engagement have a positive and significant effect on organizational culture. Additionally, organizational culture positively and significantly affects employee performance. Servant leadership and employee engagement also directly influence employee performance. Furthermore, servant leadership and employee engagement exert an indirect effect on employee performance through organizational culture.]]>
<![CDATA[Pengelolaan Keuangan Daerah: Sebuah Kajian Fenomenologi terhadap Defisit Anggaran Kabupaten Majene ]]>
<![CDATA[Amirullah, Sufyan]]>;
<![CDATA[Edy, Sri Amalia]]>;
<![CDATA[Mus, Sari Fatimah]]>
<![CDATA[ AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5, No 1, Januari 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Ujung Pandang ]]>
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DOI: 10.31963/akunsika.v0i0.4509
<![CDATA[The budget deficit is an economic challenge in various regions in the last few decades. This is due to the expansion of government activities so that the main part of the total demand is allocated to spending, but on the income side the government is lacking to cover its large expenditures. This research focuses on the phenomenon of deficits that occur in Majene Regency for the 2022 fiscal year using a phenomenological approach with the concepts of noesis and noema to express intentionality and uses five (5) main stages of data analysis according to Moustakas. The goal to be achieved is to examine more deeply related to financial management in the realization of the Regional Revenue and Expenditure Budget (APBD) which is the cause of the deficit. The results of the study indicate that the main cause of the deficit is the failure to achieve the local revenue target and the program of activities has been running for a while, then efforts have been made to overcome and prevent the deficit, namely issuing circulars regarding the implementation of activity programs, conducting budget rationalization and evaluation of activity programs but also there are obstacles in its implementation such as changes in central government policies, the 2023 APBD contains political elements and there is no PERDA Accountability.]]>
<![CDATA[Penerapan Akuntansi Forensik dalam Pendeteksian Kecurangan Melalui Psychological Capital Pada BPK RI Perwakilan Provinsi Sulawesi Barat ]]>
<![CDATA[Edy, Sri Amalia]]>;
<![CDATA[AM, Ahmad Mansur]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2526
<![CDATA[Fraud detection is action taken to discover fraud that has occurred or is occurring. In fraud Fraud detection is action taken to discover fraud that has occurred or is occurring. In fraud detection activities, auditors begin by identifying evidence that is an indication of the possibility of fraud. Therefore, auditors need the role of forensic accounting in tracing evidence aimed at solving financial problems which combines expertise in the fields of accounting, auditing and law which aims to prove the existence of fraudulent acts. The aim to be achieved is to see the influence of the application of forensic accounting on fraud detection through the auditor's psychological factors, namely psychological capital. This research focuses on detecting fraud committed by auditors at the Indonesian Financial Audit Agency Representative of West Sulawesi Province. The type of research used is quantitative research. The population in this study were all auditors at the BPK RI West Sulawesi Representative. The sampling technique used the sensis technique and the sample in this study was 51 people and used the quantitative method Structural Equation Modeling (SEM) with an intervening variable, namely psychological capital. The research results show that the application of forensic accounting has a positive and significant effect on fraud detection. Psychological capital has a positive and significant effect on fraud detection. Psychological capital has a positive and significant effect on fraud detection. Apart from that, this research can be used as input for auditors in their ability to prove the existence of fraud in the implementation of audit procedures.]]>
<![CDATA[Skeptisme Profesional Auditor dalam Memoderasi Pengaruh Emotional Intelligence terhadap Pendeteksian Kecurangan (Inspektorat Provinsi Sulawesi Barat) ]]>
<![CDATA[Edy, Sri Amalia]]>;
<![CDATA[Mus, Sari Fatimah]]>;
<![CDATA[AM, Ahmad Mansur]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023) ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v6i2.5915
<![CDATA[Penelitian ini bertujuan untuk melihat pengaruh yang diberikan oleh emotional intelligence terhadap pendeteksian kecurangan yang dimoderasi oleh sikap skeptisme profesional auditor. Pendeteksian kecurangan merupakan tindakan yang diambil oleh seorang auditor untuk menemukan kecurangan yang telah atau sedang terjadi. Dalam kegiatan pendeteksian kecurangan, auditor memulai dengan mengidentifikasi bukti-bukti yang menjadi petunjuk kemungkinan adanya kecurangan. Objek penelitian adalah auditor Inspektorat Daerah Provinsi Sulawesi Barat. Sampel dalam penelitian ini sebanyak 37 orang auditor. Penentuan sampel menggunakan metode sensus, yaitu seluruh populasi dijadikan sebagai sampel dengan metode penelitian kuantitatif. Pengambilan data menggunakan instrumen kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik statistik dengan model Moderated Regression Analysis (MRA) dengan menggunakan alat bantu aplikasi SMART PLS. Hasil penelitian yang telah dilakukan menunjukkan bahwa emotional intelligence berpengaruh positif dan signifikan terhadap pendeteksian kecurangan. Adapun hasil pengujian variabel moderasi menunjukkan bahwa emotional intelligence berpengaruh positif dan signifikan terhadap pendeteksian kecurangan yang dimoderasi oleh skeptisme profesional auditor. Kata kunci: Kecerdasan Emosional, Skeptisme Profesional Auditor, Pendeteksian Kecurangan.]]>
<![CDATA[Pengaruh Loyalitas dan Organizational Citizenship Behavior (OCB) terhadap Kinerja Pegawai dengan Psychological Capital sebagai Variabel Moderasi (Studi Pada Badan Pendapatan Daerah Kabupaten Majene) ]]>
<![CDATA[Hafid, Haeruddin]]>;
<![CDATA[Edy, Sri Amalia]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023) ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v6i2.5118
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana kinerja pegawai ditinjau dari faktor loyalitas dan organizational citizenship behavior (OCB) yang dimoderasi oleh psychological capital. Populasi dalam penelitian ini adalah pegawai Badan Pendapatan Daerah Kabupaten Majene dengan jumlah responden sebanyak 43 orang. Pengambilan data menggunakan kuesioner dengan analisis data moderated regression analysis (MRA) dengan menggunakan aplikasi smartPLS. Hasil penelitian menunjukkan bahwa loyalitas dan organizational citizenship behavior (OCB) berpengaruh positif dan signifikan terhadap kinerja pegawai. Adapun hasil penelitian menggunakan variabel moderasi menunjukkan bahwa loyalitas dan organizational citizenship behavior (OCB) berpengaruh positif dan signifikan terhadap kinerja pegawai yang dimoderasi oleh psychological capital. Kata kunci: Kinerja pegawai, Loyalitas, Organizational citizenship behavior, Psychological capital]]>
<![CDATA[PENGEMBANGAN UMKM MELALUI PELATIHAN BRANDING, PEMASARAN DIGITAL DAN PENERAPAN AKUNTANSI BERBASIS APLIKASI DI DESA BINANGA KECAMATAN SENDANA ]]>
<![CDATA[Hafid, Haeruddin]]>;
<![CDATA[Novitasari, Eni]]>;
<![CDATA[Edy, Sri Amalia]]>;
<![CDATA[Suriadi, A. Nur Farahdiba]]>
<![CDATA[ Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/abdiinsani.v11i4.1954
<![CDATA[Binanga Village is one of the villages that has quite a large number of UMKM in Sendana District. Based on observations, UMKM in Binanga Village are still not optimal in running their business. This needs special attention considering that the potential for increasing UMKM is one of the important aspects that can improve the welfare of the community in Binanga Village. Therefore, the service team carries out service activities to help resolve these problems. This service activity is carried out with reference to economic development targets in the form of creating job opportunities and equal distribution of income. The solutions that the service team provides are increasing understanding of UMKM players with product branding training, increasing product marketing with training on the use of digital media in marketing products, and increasing knowledge of application-based accounting in financial recording with training in the application of application-based accounting. As for the results of this service, the partner villages were very satisfied with the training we carried out because it was able to increase the competitiveness of local products in Binanga Village and increase accountability for recording and calculating selling prices and profits.]]>
