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All Journal Humanis : Jurnal Pengabdian Kepada Masyarakat YUME : Journal of Management JURNAL PUNDI PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN Journal of Applied Science, Engineering, Technology, and Education Economics and Digital Business Review Mattawang: Jurnal Pengabdian Masyarakat Panrannuangku Jurnal Pengabdian Masyarakat ARRUS Journal of Social Sciences and Humanities JCA (Jurnal Cendekia Akuntansi) Accounting Research Unit (ARU JOURNAL) Dedikasi: Jurnal Pengabdian Kepada Masyarakat JTechLP Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I JoEELE Seminar Nasional Hasil Penelitian LP2M UNM Celebes Journal of Language Studies Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Inovasi Bisnis Manajemen dan Akuntansi JLE: Journal of Literate of English Education Study Program Journal Economic Business Innovation
Riny Jefri, Riny
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Implementasi Kebijakan Pengelolaan Barang Milik Negara pada Pengadilan Agama Lubuk Linggau Amelia, Amelia; Jefri, Riny
Publikasi Penelitian Terapan dan Kebijakan Vol 8 No 1 (2025): Publikasi Penelitian Terapan dan Kebijakan
Publisher : Badan Penelitian dan Pengembangan Daerah Provinsi Sumatera Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46774/pptk.v8i1.650

Abstract

The research was conducted to study how the implementation of policies regarding the management of state property at the Lubuk Linggau Religious Court. This research uses a qualitative descriptive method that produces descriptive data in the form of written or spoken words and behavior that can be observed by researchers. Data collection using this method is carried out by means of observation, interviews and documentation related to the management of state-owned assets. Data reduction, data presentation, drawing conclusions, verification and validity testing are steps in the data analysis process carried out by researchers. The results of the research explain that the implementation of policies on the management of state assets at the Lubuk Linggau Religious Court has been guided by Government Regulation Number 28 of 2020, but in its implementation it has not run optimally. Several obstacles were found in the implementation of state-owned assets management, including poor coordination and cooperation among employees, state-owned assets management officers who were not yet competent in managing state-owned assets, and changes in the condition of state-owned assets that were not immediately reported.
Pengaruh Kenaikan Cukai Hasil Tembakau Terhadap Laporan Laba Rugi PT HM Sampoerna TBK tahun 2020 sampai dengan 2024 Kuswindana, Adittrasna Iyan; Jefri, Riny
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v9i1.10389

Abstract

Penelitian ini bertujuan untuk untuk meneliti pengaruh kenaikan cukai hasil tembakau terhadap laporan laba rugi PT HM Sampoerna tahun 2020 sampai dengan tahun 2024. Metode yang digunakan dalam penelitian ini adalah kuantitatif deskriptif. Data yang digunakan merupakan data skunder berupa laporan keuangan PT HM Sampoerna yang diambil dari laman Bursa Efek Indonesia. Dari hasil penelitian yang dilakukan menunjukan bahwa Cukai Hasil Tembakau terus mengalami kenaikan dari tahun ketahun. Kenaikan tersebut mengakibatkan laba perusahaan PT HM Sampoerna terus tertekan akibat kenaikan Cukai Hasil Tembakau meskipun penjualannya terus mengalami kenaikan. Komponen Tarif Cukai Hasil Tembakau dalam laporan laba rugi terletak pada bagian beban pokok penjualan sehingga ketika cukai mengalami kenaikan maka beban pokok penjualan juga mengalami kenaikan. Laba perusahaan HM Sampoerna mengalami penurunan laba dari tahun 2020 sampai dengan tahun 2022 sedangkan untuk tahun 2023 laba perusahaan PT HM Sampoerna mengalami kenaikan sebelum kemudian mengalami penurunan di tahun 2024. Kenaikan laba di tahun 2023 disebabkan karena peralihan pola konsumsi rokok di masyarakat yang mengakibatkan perubahan konsumsi rokok ke tarif cukai yang lebih rendah. Namun secara rata rata selama sepanjang tahun 2020 sampai dengan  tahun 2024 laba PT HM Sampoerna mengalami penurunan.Kata Kunci: Beban Pokok Penjualan, Cukai, Laba Rugi, Pendapatan
PELATIHAN PEMBUATAN MODUL DIGITAL INTERAKTIF MOBILE LEARNING DENGAN CANVA DAN HEYZINE DI SMK HANDAYANI GOWATA Asfah, Indrawaty; Noni, Nurdin; Novia, Lely; Radhiyani, Fitri; Jefri, Riny
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 3 (2025)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v5i3.4270

Abstract

This community service program focused on training vocational school teachers in developing interactive digital modules based on mobile learning. It was conducted at SMK Handayani Gowata, Gowa Regency, in response to the limited use of digital media in vocational learning and teachers’ difficulties in creating engaging and mobile-accessible materials. Fifteen teachers participated in the program, which involved conceptual presentations and hands-on practice using Canva and Heyzine platforms. The evaluation showed that participants successfully produced interactive digital modules integrated with YouTube videos and QR code-based quizzes. Most participants found the training materials relevant and easy to implement. This program not only improved teachers' digital design skills but also contributed to institutional transformation toward technology-integrated teaching.
Students’ Perceptions on Using Vlog to Improve English Speaking Skills Istiqamah, Alisya Fitria; Jefri, Riny; Hajar, Andi
Journal of Excellence in English Language Education Vol 4, No 4, October (2025): Journal of Excellence in English Language Education
Publisher : Program Studi Pendidikan Bahasa Inggris FBS UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/joeele.v4i4, October.78157

Abstract

This study investigates the perceptions faced by Business English Communication (BEC) students at Universitas Negeri Makassar on using video blog (Vlog) to improve their English-speaking skills. Using a qualitative research approach, this study aims to describe students' views on the efficacy of Vlog as a learning tool and to identify the barriers they face in this process. Data was collected through interviews with students who extensively use Vlog outside of course requirements. The findings show that students' perceptions regard Vlog as a useful medium for improving speaking skills due to their engaging and interactive nature. These insights contribute to the theoretical understanding of media-based learning and offer practical implications for educators and curriculum developers who aim to integrate digital media effectively into language learning programs.
Pengaruh Profitabilitas Dan Leverage Terhadap Financial Distress Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023 Adinita, Yefian Rahma; Jefri, Riny
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v9i1.10454

Abstract

Pandeimi Covid-19 beirdampak signifikan teirhadap stabilitas keiuiangan peiruisahaan, teirmasuik seiktor peirtambangan batuibara, seihingga meiningkatkan risiko Financial Distreiss. Peineilitian ini beirtuijuian uintuik meinganalisis peingaruih profitabilitas dan leiveiragei teirhadap Financial Distreiss pada peiruisahaan peirtambangan batuibara yang teirdaftar di Buirsa Eifeik Indoneisia (BEiI) seilama peiriodei 2019–2023. Peineilitian ini meingguinakan peindeikatan kuiantitatif deingan meitodei kauisal dan teiknik puirposivei sampling, seihingga dipeiroleih 11 peiruisahaan dari popuilasi seibanyak 15 peiruisahaan. Variabeil profitabilitas diuikuir meingguinakan Reituirn on Asseits (ROA), leiveiragei meingguinakan Deibt to Asseits Ratio (DAR), seirta Financial Distreiss meingguinakan modeil Altman Z’’-Scorei. Analisis data dilakuikan deingan reigreisi linieir beirganda meingguinakan peirangkat luinak IBM SPSS Statistics. Hasil peineilitian meinuinjuikkan bahwa profitabilitas beirpeingaruih neigatif dan signifikan teirhadap Financial Distreiss, seidangkan leiveiragei beirpeingaruih positif dan signifikan. Seicara simuiltan, keiduia variabeil teirseibuit beirpeingaruih signifikan teirhadap Financial Distreiss deingan nilai adjuisteid R² seibeisar 52,3%. Teimuian ini meinuinjuikkan bahwa seimakin tinggi profitabilitas maka keimuingkinan teirjadinya Financial Distreiss seimakin reindah, seidangkan peiningkatan leiveiragei meimpeirbeisar risiko keiuiangan peiruisahaan. Oleih kareina itui, peiruisahaan peirlui meiningkatkan eifisieinsi peingeilolaan aseit dan meinjaga struiktuir peirmodalan yang optimal uintuik meimpeirtahankan stabilitas keiuiangan seirta meiminimalkan risiko Financial Distreiss.Kata Kunci: altman z-scorei, financial distreiss, leiveiragei, peirtambangan batui bara, profitabilitas
Analysis of Factors Influencing Students’ Interest in Investing in the Capital Market in the D4 English Department, Faculty of Language and Literature, Universitas Negeri Makassar Jefri, Riny; Kamariah, A.; Hajar, Andi; Novia, Lely
ARRUS Journal of Social Sciences and Humanities Vol. 5 No. 5 (2025)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum4512

Abstract

This study aims to examine knowledge on investments and minimum capital as factors influencing the investment interest of students in the D4 English Language Study Program. The research participants were active D4 English Language students in the odd semester of the 2025–2026 academic year, specifically cohorts 2023 to 2025. This study employed a quantitative approach using multiple linear regression analysis. The results showed that, both partially and simultaneously, knowledge on investment and minimum capital significantly affect the investment interest of D4 English Language students. Therefore, it can be concluded that investment knowledge and minimum capital currently have an influence on D4 English Language students.
Co-Authors Abdul Wahid Abdullah Abdullah Adinita, Yefian Rahma Amelia Amelia Amin, Fatimah Hidayahni Anto Patak, Andi Asfah, Indrawaty Azizah, Ilda Delfiani, Silvi Fatimah, Ranti Nurul Fitriani Fitrianie, Hanna Luthfiah Geminastiti Sakkir Gessela, Gesi Habibah, Nanda Fauziah Hajar, Andi Hanafie, Nurharsya Khaer Hidayahni Amin, Fatimah Istiqamah, Alisya Fitria Jufri, Ismubaraqah Kamariah, A. Karim, Try Saputra Khaer Hanafie, Nurharsya Kuswindana, Adittrasna Iyan Mamadiyarov, Zokir Mohamad, Andi Riswan Nasta, Mardiayanah Noni, Nurdin Novia, Lely Nusgiyanti Pangestika, Sherin Widya Pratama, Sintya Musi Reswara, Adinata Rangga Ridhaningsih, Fitria Rony, Zahara Tussoleha Rusmardiana, Ana Salma Taqwa Seny Luhriyani Sunusi simanjuntak, sara cristin Susatyo Adhi Pramono, Susatyo Adhi Tiana, Rizka Nurul Vita Fitria Sari