Garuda - Garba Rujukan Digital

Hambatan Pengimplementasian Laporan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) Berbasis Digital Rahmatia, Rahmatia; Ardi, Muhammad; Lomagio, Afriana; Paputungan, Ririn; A Mustava, Novia
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4724

This research aims to analysed the barriers in implementing the preparation of financial reports based digital for UMKM in Gorontalo. This reseach was a type of quantitative reseach with a Participatory Action Research (PAR) approach which consists of four stages, namely (1) Identifying the Research Question. (2) Gathering the information to answer the question, (3) Analyzing and interpreting the information, dan (4) Sharing the results with the participant. The research results show that there are several factors what can barriers the implementation of a financial reporting system UMKM based digital, namely the lack of business actors’ knowledge regarding the preparation of financial reports and technology, as well as the low interest of UMKM. This research highlights the barriers in implementing financial reports based digital for UMKM. These barriers then become a reference in designing a digital system for UMKM SIAM Syariah financial reports adapted to the needs and conditions of business actors. This information system based digital expected to produce relevant and reliable information according to the needs of UMKM. Different from previous research, this research did not just focus on the barriers to implementing financial reports in UMKM, but also provides concrete and practicial solutions to support of the implementation reports based digital in UMKM.

ANALISIS PELAPORAN KEUANGAN DESA BERDASARKAN STANDAR AKUNTANSI PEMERINTAH (SAP) DI DESA BULIE, KECEMATAN SIBULUE, KABUPATEN BONE Nasrul; Yamin, Muhammad; Ardi, Muhammad
Al Iman: Jurnal Keislaman dan Kemasyarakatan Vol. 9 No. 2 (2025): Al-Iman Jurnal Keislaman dan Kemasyarakatan
Publisher : STID Raudlatul Iman Sumenep

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

This study aims to determine whether the Village Government of Bulie has implemented accounting standards in presenting its village financial reports. The research methodology used is qualitative research. The data sources include primary data obtained through direct interviews with the village secretary of Bulie and secondary data derived from relevant documents. The research location is in Bulie Village, Sibulue Subdistrict, Bone Regency. The findings indicate that the financial reporting in Bulie Village is not yet fully aligned with or does not entirely meet several principles of the Government Accounting Standards (SAP). The village government currently prepares only two types of financial reports, while to comply with SAP, seven types of financial statements are required, namely the Budget Realization Report (LRA), the Statement of Changes in Budget Surplus (LPSAL), the Balance Sheet (LN), the Statement of Changes in Equity (LPE), the Operational Report (LO), the Cash Flow Statement (LAK), and the Notes to the Financial Statements (CALK). Based on these findings, it is recommended that the Village Government of Bulie regularly conducts outreach, education, and training for village officials to enhance their understanding of the alignment and regulations related to financial management in accordance with the Government Accounting Standards (SAP). Abstrak Penelitian ini bertujuan untuk mengetahui apakah dalam menyajikan laporan keuangan desa, Pemerintah Desa Bulie sudah menerapkan standar akuntansi dalam pelaporan keungan desa. Metodelogi penelitian yang digunakan adalah penelitian kualitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dengan wawancara langsung dengan sekertaris desa bulie sedangkan data skunder diperoleh dari dokumen yang berkaitan. Lokasi penelitian ini bertempat di Desa Bulie Kecamatan Sibulue Kabipaten Bone. Hasil dari penelitian ini menunjukkan bahwa pelaporan keuangan di Desa Bulie, belum relevan atau belum memenuhi beberapa prinsip Standar Akuntansi Pemerintah (SAP). Sebagaimana pemerintah Desa Bulie hanya membuat dua jenis laporan keuangan, untuk membuat laporan keuangan Desa yang sesuai dengan Standar Akuntansi Pemerintah (SAP) memerlukan tujuh jenis laporan keuangan diantaranya Laporan Realisasi Anggaran (LRA), Laporan Perubahan Saldo Anggaran Lebih (LPSAL), Laporan Neraca (LN), Laporan Perubahan Ekuitas (LPE), Laporan Oprasional (LO), Laporan Arus Kas (LAK), dan Catatan Atas Laporan Keuangan (CALK). Berdasarkantemuan ini, disarankan agar pemerintah Desa Bulie diharapkan sering mengadakan sosialisasi, pendidikan serta pelatihan kepada aparatur Desa terkait keselarasan dan aturan-aturan lain yang berhubungan dengan pengelolaan keuangan sesuai dengan Standar Akuntansi Pemerintah (SAP) agar bisa lebih memahami tentang Standar Akuntasi Pemerintah (SAP).

ANALISIS PELAPORAN KEUANGAN DESA BERDASARKAN STANDAR AKUNTANSI PEMERINTAH (SAP) DI DESA BULIE, KECEMATAN SIBULUE, KABUPATEN BONE Nasrul; Yamin, Muhammad; Ardi, Muhammad
Al Iman: Jurnal Keislaman dan Kemasyarakatan Vol. 9 No. 2 (2025): Al-Iman Jurnal Keislaman dan Kemasyarakatan
Publisher : STID Raudlatul Iman Sumenep

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

This study aims to determine whether the Village Government of Bulie has implemented accounting standards in presenting its village financial reports. The research methodology used is qualitative research. The data sources include primary data obtained through direct interviews with the village secretary of Bulie and secondary data derived from relevant documents. The research location is in Bulie Village, Sibulue Subdistrict, Bone Regency. The findings indicate that the financial reporting in Bulie Village is not yet fully aligned with or does not entirely meet several principles of the Government Accounting Standards (SAP). The village government currently prepares only two types of financial reports, while to comply with SAP, seven types of financial statements are required, namely the Budget Realization Report (LRA), the Statement of Changes in Budget Surplus (LPSAL), the Balance Sheet (LN), the Statement of Changes in Equity (LPE), the Operational Report (LO), the Cash Flow Statement (LAK), and the Notes to the Financial Statements (CALK). Based on these findings, it is recommended that the Village Government of Bulie regularly conducts outreach, education, and training for village officials to enhance their understanding of the alignment and regulations related to financial management in accordance with the Government Accounting Standards (SAP). Abstrak Penelitian ini bertujuan untuk mengetahui apakah dalam menyajikan laporan keuangan desa, Pemerintah Desa Bulie sudah menerapkan standar akuntansi dalam pelaporan keungan desa. Metodelogi penelitian yang digunakan adalah penelitian kualitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dengan wawancara langsung dengan sekertaris desa bulie sedangkan data skunder diperoleh dari dokumen yang berkaitan. Lokasi penelitian ini bertempat di Desa Bulie Kecamatan Sibulue Kabipaten Bone. Hasil dari penelitian ini menunjukkan bahwa pelaporan keuangan di Desa Bulie, belum relevan atau belum memenuhi beberapa prinsip Standar Akuntansi Pemerintah (SAP). Sebagaimana pemerintah Desa Bulie hanya membuat dua jenis laporan keuangan, untuk membuat laporan keuangan Desa yang sesuai dengan Standar Akuntansi Pemerintah (SAP) memerlukan tujuh jenis laporan keuangan diantaranya Laporan Realisasi Anggaran (LRA), Laporan Perubahan Saldo Anggaran Lebih (LPSAL), Laporan Neraca (LN), Laporan Perubahan Ekuitas (LPE), Laporan Oprasional (LO), Laporan Arus Kas (LAK), dan Catatan Atas Laporan Keuangan (CALK). Berdasarkantemuan ini, disarankan agar pemerintah Desa Bulie diharapkan sering mengadakan sosialisasi, pendidikan serta pelatihan kepada aparatur Desa terkait keselarasan dan aturan-aturan lain yang berhubungan dengan pengelolaan keuangan sesuai dengan Standar Akuntansi Pemerintah (SAP) agar bisa lebih memahami tentang Standar Akuntasi Pemerintah (SAP).

Concept Analysis of Post-Stroke Cognitive Function in Ischemic Stroke Patients: Implications for Nursing Practice Ardi, Muhammad; Harris, Salim; Kariasa, I Made; Wispriyono, Bambang
Media Kesehatan Politeknik Kesehatan Makassar Vol 20 No 2 (2025): Media Kesehatan
Publisher : Direktorat Politeknik Kesehatan Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32382/medkes.v20i2.1574

Ischemic stroke is a major cause of neurological disability, often resulting in cognitive impairment that impacts quality of life, functional status, and caregiver burden. However, there has been no systematic conceptual analysis explaining the attributes, antecedents, and consequences of cognitive function in ischemic stroke patients. Thi study aims to comprehensively analyze the concept of cognitive function in ischemic stroke patients, clarifying its definition, attributes, antecedents, consequences, and empirical references. This concept analysis followed the seven-steps approach by Walker and Avant. Literature search was conducted through PubMed, Scopus, and CINAHL with the following inclusion criteria: publications from 2020 to 2025, in English, focusing on post-stroke cognitive function. A total of 22 articles from various disciplines were analyzed. Empirical references were selected based on their relevance to cognitive attributes. Data were extracted and synthesized according to the attributes, antecedents, and consequences to form a conceptual definition. The six main attributes of cognitive function in ischemic stroke are: memory, executive function, attention, language, orientation, and visuospatial function. Antecedents include biological-structural factors (infarct location/size), sociodemographic factors (age, education), clinical factors (comorbidities, stroke severity), functional factors, and psychological factors. The consequences include a decline in quality of life, functional status, increased caregiver burden, and mortality. Instruments such as MoCA, MMSE, and biological biomarkers were identified as key empirical references. This conceptual analysis provides a strong theoretical foundation for nursing practice, emphasizing the importance of early detection and attribute-based multidisciplinary interventions to prevent further cognitive decline. This study has limitations, as variations in the assessment phase may affect the heterogeneity of cognitive impairment. Further research is recommended to validate this concept with clinical data, test the effectiveness of specifically designed interventions, and conduct longitudinal studies to monitor long-term cognitive function.

Kesiapan UPTD Pusat Layanan Disabilitas dan Pendidikan Inklusif dalam Mendukung Pendidikan Inklusif di Kota Samarinda Ardi, Muhammad; Rinaldy, Muhammad; Sari, Novalin Delvia; Andini, Puspa; Apriani, Fajar
Indonesian Research Journal on Education Vol. 6 No. 1 (2026): Irje 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v6i1.3769

Pembangunan pendidikan harus menjamin pemerataan kesempatan pendidikan. Pendidikan inklusif menjadi agenda utama peningkatan mutu pendidikan secara berkelanjutan, adil dan merata. Penyelenggaraan pendidikan inklusif di Kota Samarinda masih belum optimal dalam pemenuhan hak atas layanan pendidikan yang memadai bagi anak berkebutuhan khusus, sehingga mengakibatkan terbatasnya akses pendidikan bagi siswa. Penelitian ini bertujuan untuk menganalisis kesiapan Unit Pelaksana Teknis Daerah (UPTD) Pusat Layanan Disabilitas dan Pendidikan Inklusif sebagai unit pendukung Dinas Pendidikan dan Kebudayaan Kota Samarinda dalam mendukung pendidikan inklusif di Kota Samarinda. Metodologi penelitian ini menggunakan pendekatan deskriptif-kualitatif, yang memanfaatkan sumber-sumber primer dan sekunder yang telah dikaji secara cermat. Filosofi pendidikan inklusif yang menjamin setiap anak mempunyai kesempatan terbaik untuk memperoleh pendidikan yang bermutu sesuai dengan keadaan, sifat dan kebutuhannya, dilaksanakan oleh UPTD Pusat Layanan Disabilitas dan Pendidikan Inklusif Kota Samarinda melalui berbagai program.

The Influence of Green Accounting, Environmental and Financial Performance on Company Value with Profitability as a Mediator Nurlia; Adiyanti, Rini; Ardi, Muhammad
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.48875

This research aims to examine the extent to which the implementation of green accounting, environmental performance, and financial performance influences profitability and firm value in the basic materials sector listed on the Indonesia Sharia Stock Index (ISSI) during the period from 2019 to 2023. A quantitative approach with a descriptive design was applied. The data analyzed comprised 30 company observations representing 23 selected entities over five years. Data analysis techniques included simple and multiple linear regression through path analysis, Sobel test, and the calculation of the coefficient of determination. Hypothesis testing was conducted using t-test, F-test, and Sobel test, supported by EViews 12 Enterprise software. The findings indicate that green accounting significantly affects company profitability. In contrast, environmental performance and financial performance do not have a direct impact on profitability. However, when considered simultaneously, all three variables contribute to an increase in profitability. Additionally, the results show that environmental performance and profitability have a direct effect on firm value, while green accounting and financial performance do not exhibit a significant direct influence. Overall, all variables collectively influence firm value. Nevertheless, profitability does not act as a mediating variable in the relationship between green accounting, environmental performance, and financial performance on firm value.

Determining Entrepreneurial Intention in Students: The Role of Risk-Taking Propensity, Family Support, Self-Efficacy and Entrepreneurship Education Salendu, Putri Christy M; Ayu Salsabila, Annisa; Ramadhan Akbar, Fathur; Adhilia, Firas; Ardi, Muhammad
Psikoborneo: Jurnal Ilmiah Psikologi Vol 14, No 1 (2026): Psikoborneo: Jurnal Ilmiah Psikologi
Publisher : Program Studi Psikologi, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/psikoborneo.v14i1.21899

The low interest in entrepreneurship among university students is a serious problem, despite the widespread implementation of entrepreneurship education in universities. Internal factors such as risk-taking propensity and self-efficacy, as well as external factors such as family support, have not yet played an optimal role in increasing entrepreneurial intentions. This study aims to analyze the influence of risk-taking propensity, family support, self-efficacy, and entrepreneurship education on students' entrepreneurial intention. The research method used was quantitative with a cross-sectional approach through the distribution of questionnaires to final-year students and analyzed using SmartPLS. The results showed that self-efficacy had a significant effect on entrepreneurial intentions, while risk-taking tendencies, family support, and entrepreneurship education did not. The implications of this study emphasize the importance of strengthening internal factors and entrepreneurship curriculum to foster the entrepreneurial spirit of the young generation in Indonesia.

Implementasi Konsep Pemeliharaan Mesin untuk Peningkatan Produktivitas dalam Dunia Industri Ardi, Muhammad; Rinda, Rizky Sulvika Puspa; Lolongan, Samen
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i3.5550

Purpose: Maintenance plays a crucial role in the industrial sector to maintain and restore the optimal performance of machinery and equipment. This activity, conducted as a community service for mechanical engineering students, aims to provide an initial understanding of maintenance concepts and strategies as a preparation for entering the workforce. Methodology/approach: The program used interactive lectures, presentations, discussions, and case studies covering breakdown, corrective, preventive, predictive, and reliability-centered maintenance topics. It also introduced the DMAIC steps (Define, Measure, Analyze, Improve, Control) and the link between maintenance, productivity, and industrial processes. Results: The program improved students’ understanding of basic maintenance concepts, asset management strategies, and the importance of maintenance for smooth production and safety. Students were also able to identify critical factors in maintenance management, such as machines, materials, methods, manpower, and the environment. Conclusions: The seminar effectively increased students’ knowledge and readiness to face the challenges of the workplace. A solid foundation of maintenance concepts enhances efficiency, productivity, and competitiveness in the industry. Limitations: The study was limited to one group of students and short-term training; therefore, further studies involving larger samples and longitudinal evaluations are recommended. Contributions: This program provides practical and theoretical insights, supporting the development of future workers with strong analytical and problem-solving skills in maintenance engineering.

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