Garuda - Garba Rujukan Digital

Analisis Pengelolaan Anggaran Tunjangan Profesi Guru Dalam Meningkatkan Kinerja Guru Ahmad Hamid, Wiwin Sultraeni, Ria Rezky Amalia, Sumrani, Yacob Breemer
Jurnal Ilmu Sosial Dan Pendidikan Vol. 1 No. 1 (2023): EDISI MEI
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12345/jisdik.v1i1.10

Penelitian ini dilakukan dengan tujuan untuk mengetahui Pengelolahan Anggaran Tunjangan Profesi Guru Pada Pendidikan Madrasah Lingkup Kantor Kementerian Agama Kabupaten Kolaka Utara dengan menggunakan data yang bersumber dari informan penelitian (partisipan) sebanyak 5 orang yaitu kepala seksi, bendara umum, kepala sekolah dan 2 orang guru penerima tunjangan. Penelitian ini menggunakan metode analisis kualitatf deskriptif. Hasil penelitian diperoleh bahwa pengelolaan anggaran tunjangan profesi pada seksi pendidikan madrasah dalam lingkungan Kementerian Agama Kabupaten Kolaka Utara dapat dioptimalisasikan melalui penyediaan anggaran yang akan disalurkan kepada guru madrasah, peningkatan kualitas pengelola anggaran dan penyediaan data guru yang mendukung realisasi pengelolaan anggaran tunjangan profesi guru secara efektif dan efisien.

Integrasi Teknologi Artificial Intelligence Dalam Sistem Akuntansi Modern Muh. Fathir Maulid Yusuf; Ika Maya Sari; Ahmad Hamid; Ilham Akbar Garusu
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.902

Artificial Intelligence (AI) has transformed the landscape of business and industries as a whole, including the field of accounting. The implementation of AI systems in accounting has brought significant changes, accelerating processes, enhancing efficiency, improving reporting accuracy, boosting analytical capabilities within accounting departments, and providing deep insights for accounting professionals. The objective is to explore the extent to which the integration of AI technology changes how organizations manage and analyze financial data, as well as providing insights for better decision-making. This research method employs a qualitative descriptive approach. Previous research literature is analyzed and explored. The research findings indicate that the integration of AI technology into accounting systems can yield operational efficiency by automating routine tasks, enhancing financial reporting accuracy through in-depth data analysis, and strengthening predictive capabilities in decision-making. The conclusion of this research is that the integration of AI technology into accounting systems has the potential to bring about transformative changes in how organizations manage finances and make decisions.

ANALISIS PENGELOLAAN DANA ZAKAT UNTUK PENINGKATAN EKONOMI MASYARAKAT Ahmad Hamid; Wiwin Sultraeni; Fitriadi Fitriadi; Rani Murwani; Puji Rahmah; Asnia Minarti; Surianti Surianti
Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v12i2.3831

Zakat is one of the Pillars of Islam that is obligatory for a Muslim who has reached Nishab (Limitation), as explained in the Al-Qur'an Surat At-Taubah Verse 103. One of the objectives of zakat management is to increase public awareness in performing zakat worship. When zakat funds are collected, they can be used to improve the community's economy, especially for mustahiq (people who are entitled to receive zakat). The Kendari City National Amil Zakat Agency (BAZNAS) has a vision that the Islamic community of Kendari City is aware and obedient in paying zakat. the purpose of this study was to determine the management of zakat funds to improve the economy of the Kendari city community. The results of this study indicate that Zakat Management at the Kendari City National Amil Zakat Agency (BAZNAS). Only provide funds to help improve the community's economy through distribution, especially to the poor. However, some mustahiq have taken the initiative to utilize their zakat funds for business activities and income. The limited zakat funds received so that mustahiq who take the initiative to utilize zakat funds for business activities find it difficult to run their business in a sustainable manner

ANALISIS PENGELOLAAN DANA ZAKAT UNTUK PENINGKATAN EKONOMI MASYARAKAT Ahmad Hamid; Wiwin Sultraeni; Fitriadi Fitriadi; Rani Murwani; Puji Rahmah; Asnia Minarti; Surianti Surianti
Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v12i2.3831

Zakat is one of the Pillars of Islam that is obligatory for a Muslim who has reached Nishab (Limitation), as explained in the Al-Qur'an Surat At-Taubah Verse 103. One of the objectives of zakat management is to increase public awareness in performing zakat worship. When zakat funds are collected, they can be used to improve the community's economy, especially for mustahiq (people who are entitled to receive zakat). The Kendari City National Amil Zakat Agency (BAZNAS) has a vision that the Islamic community of Kendari City is aware and obedient in paying zakat. the purpose of this study was to determine the management of zakat funds to improve the economy of the Kendari city community. The results of this study indicate that Zakat Management at the Kendari City National Amil Zakat Agency (BAZNAS). Only provide funds to help improve the community's economy through distribution, especially to the poor. However, some mustahiq have taken the initiative to utilize their zakat funds for business activities and income. The limited zakat funds received so that mustahiq who take the initiative to utilize zakat funds for business activities find it difficult to run their business in a sustainable manner

PENDAMPINGAN PENINGKATAN KAPASITAS UMKM DALAM MENGHADAPI PENINGKATAN PERMINTAAN JELANG RAMADAN Ahmad Hamid; Wiwin Sultraeni; Ria Rezki Amalia; Rachmawati Rachmawati; Sri Rachmawati; Anas Sutrino
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.43183

Program pendampingan UMKM di Kota Kendari bertujuan untuk meningkatkan kapasitas pengelolaan bisnis dalam menghadapi lonjakan permintaan selama bulan Ramadan. Kegiatan ini mencakup pelatihan dan pendampingan intensif di bidang manajemen keuangan, pemasaran digital, dan pengelolaan stok. Melalui pelatihan yang diberikan, pelaku UMKM diajarkan untuk meningkatkan efisiensi dalam pengelolaan cash flow, merencanakan anggaran dengan tepat, dan mengelola stok bahan baku untuk memenuhi permintaan pasar yang meningkat. Selain itu, fokus juga diberikan pada penggunaan teknologi, khususnya pemasaran digital, untuk memperluas jangkauan pasar melalui platform e-commerce dan media sosial. Program ini diharapkan dapat meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam mengelola bisnis mereka dengan lebih efektif. Selain itu, diharapkan ada peningkatan omzet selama bulan Ramadan, penguatan branding, serta daya saing UMKM yang lebih tinggi dalam jangka panjang. Evaluasi hasil program menunjukkan bahwa pelaku UMKM berhasil meningkatkan kapasitas operasional, memperkuat pemasaran digital, dan meraih omzet yang lebih baik. Secara keseluruhan, program ini memberikan dampak positif terhadap keberlanjutan dan perkembangan UMKM di Kota Kendari, serta memperkuat daya saing mereka di pasar yang semakin kompetitif.

PENDAMPINGAN PENINGKATAN KAPASITAS UMKM DALAM MENGHADAPI PENINGKATAN PERMINTAAN JELANG RAMADAN Ahmad Hamid; Wiwin Sultraeni; Ria Rezki Amalia; Rachmawati Rachmawati; Sri Rachmawati; Anas Sutrino
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.43183

Program pendampingan UMKM di Kota Kendari bertujuan untuk meningkatkan kapasitas pengelolaan bisnis dalam menghadapi lonjakan permintaan selama bulan Ramadan. Kegiatan ini mencakup pelatihan dan pendampingan intensif di bidang manajemen keuangan, pemasaran digital, dan pengelolaan stok. Melalui pelatihan yang diberikan, pelaku UMKM diajarkan untuk meningkatkan efisiensi dalam pengelolaan cash flow, merencanakan anggaran dengan tepat, dan mengelola stok bahan baku untuk memenuhi permintaan pasar yang meningkat. Selain itu, fokus juga diberikan pada penggunaan teknologi, khususnya pemasaran digital, untuk memperluas jangkauan pasar melalui platform e-commerce dan media sosial. Program ini diharapkan dapat meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam mengelola bisnis mereka dengan lebih efektif. Selain itu, diharapkan ada peningkatan omzet selama bulan Ramadan, penguatan branding, serta daya saing UMKM yang lebih tinggi dalam jangka panjang. Evaluasi hasil program menunjukkan bahwa pelaku UMKM berhasil meningkatkan kapasitas operasional, memperkuat pemasaran digital, dan meraih omzet yang lebih baik. Secara keseluruhan, program ini memberikan dampak positif terhadap keberlanjutan dan perkembangan UMKM di Kota Kendari, serta memperkuat daya saing mereka di pasar yang semakin kompetitif.

ANALISIS STRATEGI TRANSFORMASI DIGITAL DAN ADOPSI GREEN TECHNOLOGY DALAM MENINGKATKAN KEUNGGULAN KOMPETITIF BERKELANJUTAN PADA INDUSTRI MANUFAKTUR: ANALISIS STRATEGI TRANSFORMASI DIGITAL DAN ADOPSI GREEN TECHNOLOGY Aksan; Mandala Bakti; Ahmad Hamid
JAMB:Journal of Digital Business and Management Vol. 1 No. 001 (2026): JAMB:Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/2wpp7p81

This study aims to analyze Digital Transformation Strategy and Green Technology Adoption in creating Sustainable Competitive Advantage in the manufacturing sector. Amidst global market pressures and increasingly stringent environmental regulations, companies are required to evolve their technology in line with sustainability principles. Using a quantitative approach using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis method, this study examines the relationship between digitalization, green technology, and organizational competitiveness.The results of the hypothesis testing demonstrate that Digital Transformation has a positive and significant impact on Competitive Advantage (0.342), with the integration of Big Data Analytics and automation key to reducing operational inefficiencies. Further findings indicate that Green Technology Adoption is a stronger predictor of Competitive Advantage (0.458). This confirms that the market currently places a higher value on companies with a green brand image and the ability to implement cost efficiencies through zero-waste strategies. The most significant finding in this study is the influence of Digital Transformation on Green Tech Adoption, which recorded the highest coefficient of 0.512. This result confirms the Twin Transition concept, where digitalization functions as an intelligent infrastructure (such as IoT and Digital Twin) that enables the precise implementation of green technology.The study concludes that sustainable competitive advantage cannot be achieved through digitalization alone, but rather through strategic synergy between digital efficiency and a commitment to environmental sustainability. This synergy is the primary capital for companies to remain competitive in modern industrial competition.

PENGARUH STRATEGI INOVASI PRODUK TERHADAP LOYALITAS PELANGGAN: PENGARUH STRATEGI INOVASI PRODUK Silfani Arfita Utami Arfah; Esti Kiki Riski Sukran; Wiwin Sultraeni
JAMB:Journal of Digital Business and Management Vol. 1 No. 001 (2026): JAMB:Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/5tx5pm87

This study aims to analyze the influence of product innovation strategy on customer loyalty in the face of increasingly competitive markets. Product innovation is viewed not merely as an aesthetic endeavor, but as a strategic instrument for maintaining relevance and meeting evolving consumer needs. The research method used was quantitative, with simple linear regression analysis on a sample of 120 respondents. Data was collected to test the extent to which innovation variables, including feature updates, quality, and design, can boost long-term customer commitment. The statistical analysis results indicate that product innovation strategy has a positive and significant influence on customer loyalty. This is evidenced by the t-value of 8.560 with a significance level of 0.000. The regression equation Y = 8.420 + 0.645X indicates that every increase in the innovation variable will be followed by a linear increase in customer loyalty. The findings also revealed a coefficient of determination (R2) of 0.412, meaning product innovation contributed 41.2% to loyalty, while the remaining 58.8% was influenced by other external factors such as brand image and service quality. The novelty of this study highlights the shift in consumer behavior, which is now more sensitive to functional innovation and product performance than simply physical design. Pragmatic consumers tend to have an emotional attachment to products that provide real solutions through technological advances. Theoretically, these results support the literature stating that failure to innovate will lead to a loss of market relevance. Practically, companies are advised to make functional innovation the foundation of customer trust while optimizing other supporting variables. These findings confirm that the integration of product value innovation and understanding consumer needs is key to creating a holistic and sustainable customer retention strategy amidst the dynamics of the modern industry.

PRODUCTIVE ZAKAT, INFORMATION TECHNOLOGY, AND MUSTAHIQ EMPOWERMENT: THE MODERATING ROLE OF ENTREPRENEURIAL MOTIVATION Wiwin Sultraeni; Nasruddin Suyuti; Dian Mayafaty Rauf; Ilham Akbar Garusu; Ahmad Hamid
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 14, No 1 (2026): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v14i1.40818

mustahiq empowerment as well as investigates the moderating effect of entrepreneurial motivation on mustahiq of the National Amil Zakat Agency (BAZNAS) in Kendari. An explanatory sequential mixed-method approach was used in the study. For the quantitative part, a survey was conducted among 110 mustahiq who were engaged in productive zakat programs for the year 2024–2025. Data analysis was performed by using Partial Least Squares Structural Equation Modeling (PLS-SEM) technique and SmartPLS. It is revealed that productive zakat and information technology have significant positive impacts on mustahiq empowerment, direct and indirect through entrepreneurial motivation. Besides, entrepreneurial motivation increases the positive influence of productive zakat and information technology on empowerment. In order to add more qualitative depth to the findings of the quantitative study, ten mustahiq were selected on purposeful sampling basis and interviewed. The interview results indicate that productive zakat helps in gaining business confidence and sustainability while information technology broadens market reach and improves efficiency in operations. Entrepreneurial motivation proves to be a vital driver that transforms financial and technological help into empowerment through making people resilient, confident, and entrepreneurial.

PENGUATAN USAHA FURNITURE ROTAN MELALUI MANAJEMEN PRODUKSI, STRATEGI KOMUNIKASI DAN LEGALITAS USAHA La Ode Ismail; Wiwin Sultraeni; Wa Ode Nila Farlin; Syahruddin; Ahmad Hamid; Farliono
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.17955

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas mitra usaha furniture rotan dalam aspek manajemen produksi, komunikasi pemasaran, dan legalitas usaha. Permasalahan utama yang dihadapi mitra meliputi rendahnya pemahaman tentang sistem produksi yang efisien, minimnya pemanfaatan media digital untuk pemasaran, serta belum adanya legalitas formal dalam menjalankan usaha. Metode yang digunakan adalah pelatihan dan pendampingan berkelanjutan berbasis partisipatif dan teknologi. Pelatihan difokuskan pada pengelolaan SDM, perencanaan bisnis, pemasaran digital, serta proses perizinan melalui OSS. Hasil uji pretest dan posttest menunjukkan adanya peningkatan pemahaman mitra, masing-masing sebesar 19% pada aspek manajemen produksi, 15% pada komunikasi pemasaran, dan 13% pada legalitas usaha. Selain itu, mitra mulai mampu mengimplementasikan teknologi produksi dan strategi pemasaran digital secara mandiri. Program ini menunjukkan efektivitas pendekatan yang digunakan serta potensi untuk direplikasi pada komunitas usaha serupa dalam rangka penguatan ekonomi lokal berbasis potensi rotan.

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