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All Journal Ilmu Administrasi Publik PINISI Discretion Review SECONDARY : Jurnal Inovasi Pendidikan Menengah (JIPM) Pinisi Business Administration Review ARRUS Journal of Social Sciences and Humanities Abdimas Langkanae Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Indonesian Journal of Innovation Multidisipliner Research
Asmar Asmar
Department Of Accounting, Universitas Negeri Makassar, Makassar, 90222, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of the Application of Service Innovation to the Study of Public Service Quality in the "House of the Sky" in Sidenreng Rappang Regency Aris Baharuddin; Asmar Asmar; Asmilah Abdullah
Jurnal Ilmiah Ilmu Administrasi Publik Vol 14, No 1 (2024)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jiap.v14i1.62165

Abstract

Service innovation is adopted not only as a measure to deal with changes in the organizational environment. More than that, the purpose of service innovation is to improve the quality of public services. Public service innovation continues to be carried out by the government in various sectors, one of which is in the education sector. The education sector is a sector that has an important role that can make a major contribution to national development. Quality education actually gives birth to superior resources in carrying out nation building. This study aims to find out how the application of the "Rumah Langit" service innovation affects the quality of public services felt by the people of Sindenreng Rappang Regency. This research will be conducted from May to November 2023. The research locations include four villages in Sidenreng Rappang Regency. The research method to be used is to use quantitative methods with the research population, namely the people of Sidenreng Rappang Regency who are recipients of the "Rumah Langit" service innovation. This research sample was taken using simple random sampling technique. The tests used in this research are validity tests, reliability tests, descriptive statistical analysis and inferential statistical analysis. The research results show that the indicators used for each variable are in the good category. Through the results of the significance test, it shows that service innovation has a significant effect, where the significant value is smaller than the alpha value, while the calculated t value is greater than the t table, so it can be concluded that there is a significant influence between service innovation on the quality of public services in the "Rumah Langit" service in Sidenreng Rappang Regency.
The Use of Social Media as a Strategy for the Development of MSMEs in Indonesia Asmar Asmar; Nurul Emil Safitri; Mukarramah Syukur; Adriansyah Adriansyah
PINISI Discretion Review Volume 9, Issue 2, March 2026
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i2.86478

Abstract

This study aims to analyze the use of social media as a strategy for the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The study employs a descriptive qualitative approach focusing on the experiences of MSME actors in utilizing social media for promotion, communication with consumers, and market development. Data were collected through in-depth interviews, observation, and documentation involving MSME actors who actively use social media in their business activities. The data were analyzed through data reduction, data display, and conclusion drawing. The findings show that social media is used by MSMEs as an affordable and effective promotional tool, a medium for direct interaction with consumers, and an instrument for building business image. However, its utilization has not been fully optimized due to challenges such as limited digital literacy, lack of time for content management, and intense competition in digital markets. This study demonstrates that social media plays an important role in supporting MSME development, but its success is highly dependent on the ability of business actors to manage digital communication strategies consistently and adaptively.
Disparity in VUK Ratio Achievement against GDP among Provinces in Indonesia: Target Gap Analysis and Regional Quadrant Mapping Asmar Asmar; Adriansyah; Yulia Yunita Yusuf; suharti Sirajuddin; Andi Nurrahma Gaffar
ARRUS Journal of Social Sciences and Humanities Vol. 6 No. 2 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum4831

Abstract

This study aims to analyze disparities in the achievement of the VUK-to-Gross Regional Domestic Product (GRDP) ratio across provinces in Indonesia through target-achievement gap analysis and regional quadrant mapping. This study employs a descriptive-evaluative quantitative approach using secondary data from 38 provinces in Indonesia. The analysis covers historical data from 2020 to 2024, target and achievement data from 2025 to 2026, and target/projection data from 2027 to 2029 as a policy context. The analytical techniques include descriptive statistics, trend analysis, gap analysis, ranking analysis, and quadrant mapping. The results show that the national VUK-to-GRDP ratio declined from 1.10 in 2020 to 0.97 in 2024. National achievement also remained below the target, with a gap of -0.08 in 2025, widening to -0.13 in 2026. At the provincial level, substantial disparities were observed. Several provinces, including East Nusa Tenggara, West Kalimantan, Central Java, East Kalimantan, and South Sulawesi, recorded positive gaps in 2025, while Papua Highlands, Central Papua, South Papua, Papua, and Bali recorded the largest negative gaps. The 2025 quadrant mapping shows that 13 provinces are classified as leading regions, 6 as potential regions, 6 as under-optimized regions, and 13 as priority intervention regions. These findings indicate that policies to improve the VUK-to-GRDP ratio should be designed based on regional characteristics rather than a uniform national approach. This study contributes by integrating trend analysis, target-achievement gap analysis, and regional quadrant mapping as a basis for evaluating interprovincial disparities.
Bimbingan Teknis Pengembangan Micro Modul Berbasis PjBL Bagi Guru di Kabupaten Gowa Arnidah Arnidah; Asmar Asmar; Fajrin Baids; Dariyono Dariyono
Abdimas Langkanae Vol. 5 No. 2 (2025)
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jpm.v5i2.583

Abstract

Perubahan kebijakan pendidikan nasional melalui implementasi Kurikulum Merdeka menuntut guru untuk mampu mengembangkan perangkat ajar yang inovatif, kontekstual, dan berorientasi pada penguatan kompetensi abad ke-21. Salah satu pendekatan yang relevan untuk menjawab tantangan tersebut adalah Project Based Learning (PjBL), yang menekankan keterlibatan aktif peserta didik melalui pengalaman belajar berbasis proyek guna menumbuhkan kreativitas, kolaborasi, dan kemampuan berpikir. Dalam rangka mendukung implementasi pendekatan tersebut, dilaksanakan Program Pengabdian kepada Masyarakat (PKM) berupa Bimbingan Teknis Pengembangan Micro Modul Berbasis PjBL bagi Guru di Kabupaten Gowa, Provinsi Sulawesi Selatan. Kegiatan ini bertujuan untuk meningkatkan kapasitas guru dalam merancang micro modul yang kontekstual, menarik, serta mampu menumbuhkan kreativitas dan kemandirian belajar siswa. Metode pelaksanaan meliputi analisis kebutuhan, perancangan kurikulum pelatihan, pelatihan berbasis praktik, pendampingan intensif, dan evaluasi hasil. Hasil kegiatan menunjukkan meningkatnya pemahaman guru terhadap konsep PjBL, keterampilan dalam menyusun micro modul berbasis proyek, serta motivasi untuk mengimplementasikannya di kelas. Kegiatan ini memberikan dampak positif terhadap peningkatan profesionalisme guru dan penguatan praktik pembelajaran inovatif di Kabupaten Gowa.
ANALISIS EFEKTIVITAS PENERIMAAN PENDAPATAN DAERAH KOTA MAKASSAR TAHUN 2024 BERDASARKAN DATA DJPK KEMENKEU Andi Nurrahma Gaffar; Adriansyah Adriansyah; Yulia Yunita Yusuf; Andi Faisal; Asmar Asmar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.274

Abstract

This study aims to analyze the effectiveness of regional revenue collection in Makassar City for the year 2024 based on official data from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. The research employs a descriptive quantitative approach focusing on three main components of regional revenue: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), and Other Legitimate Revenues. The analysis is conducted by calculating the effectiveness ratio between budget realization and targets to assess the region’s fiscal performance. The results show that the overall effectiveness of Makassar City’s regional revenue reaches 82.46%, categorized as moderately effective. Specifically, PAD records an effectiveness of 67.41% (less effective), TKDD 104.77% (highly effective), and Other Legitimate Revenues 59.14% (ineffective). The dominance of TKDD in total revenue indicates a continued high fiscal dependence on the central government, while the relatively low contribution of PAD reflects weaknesses in tax administration and suboptimal digitalization of local financial systems. These findings emphasize that the current level of fiscal effectiveness does not yet reflect ideal fiscal independence. Therefore, the Makassar City Government needs to strengthen PAD enhancement strategies through digitalized tax collection, diversification of revenue sources, institutional capacity building, and performance-based fiscal transfer reforms. These efforts are expected to improve revenue effectiveness and promote sustainable fiscal independence.
Innovation and Adaptation of Indonesian SMEs in Facing Global Market Competition Asmar Asmar; Nurul Emil Safitri; Mukarramah Syukur; Adriansyah Adriansyah
Pinisi Business Administration Review Volume 8 Number 1, March 2026
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pbar.v8i1.82408

Abstract

This study explores how Indonesian small and medium enterprises (SMEs) interpret and implement innovation and adaptation in facing global market competition. Using a qualitative research design, the study involved fifteen SMEs in the Jakarta Metropolitan Area representing manufacturing, creative, service, and digital sectors. Data were collected through semi-structured interviews, document analysis, and field observations. The data were analyzed using thematic analysis through coding, theme development, and interpretation based on the research questions. The findings show that innovation among Indonesian SMEs tends to be incremental, practical, and context-driven rather than based on formal research and development. SMEs adapt by modifying products, improving business processes, using digital platforms, strengthening networks, and responding to changing consumer preferences and supply chain pressures. Sectoral characteristics influence the form of innovation, with digital and service SMEs adopting technology-based solutions, while manufacturing SMEs focus on design adjustment, local sourcing, and collaboration. Internal factors such as leadership orientation, learning capacity, and decision-making flexibility shape the speed and quality of adaptation. External factors, including market competition, government support, and digital ecosystem initiatives, also influence SME competitiveness. The study concludes that innovation and adaptation in Indonesian SMEs are continuous, dynamic, and embedded in daily business practices. These findings provide practical insights for SME owners, policymakers, and business advisors in strengthening competitiveness through capacity building, digital integration, and context-sensitive support.
Pengaruh Penggunaan Gamifikasi Berbasis AI Terhadap Motivasi Belajar Siswa Akuntansi Kelas XI Di SMK Negeri 1 Jeneponto Agestina Serli; Nuraisyiah Nuraisyiah; Asmar Asmar
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1866

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan gamifikasi berbasis Artificial Intelligence (AI) terhadap motivasi belajar siswa Akuntansi kelas XI SMK Negeri 1 Jeneponto. Variabel dalam penelitian ini terdiri atas gamifikasi berbasis Artificial Intelligence (AI) sebagai variabel bebas (X) dan motivasi belajar sebagai variabel terikat (Y). Populasi penelitian adalah seluruh siswa kelas XI Program Keahlian Akuntansi SMK Negeri 1 Jeneponto yang berjumlah 52 siswa. Sampel ditentukan menggunakan teknik sampel jenuh, sehingga seluruh populasi dijadikan sampel penelitian. Data dikumpulkan menggunakan angket (kuesioner) dengan skala Likert. Data dianalisis menggunakan analisis statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, uji linearitas, serta uji hipotesis yang meliputi analisis regresi linear sederhana, uji t, dan koefisien determinasi dengan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa penggunaan gamifikasi berbasis Artificial Intelligence (AI) berpengaruh positif dan signifikan terhadap motivasi belajar siswa. Hasil tersebut ditunjukkan oleh nilai signifikansi sebesar 0,000 < 0,05 dan nilai t hitung sebesar 10,902. Selain itu, nilai koefisien determinasi (R²) sebesar 0,704 menunjukkan bahwa penggunaan gamifikasi berbasis Artificial Intelligence (AI) memberikan kontribusi sebesar 70,4% terhadap motivasi belajar siswa, sedangkan 29,6% dipengaruhi oleh faktor-faktor lain di luar penelitian ini. Dengan demikian, dapat disimpulkan bahwa penerapan gamifikasi berbasis Artificial Intelligence (AI) melalui Quizizz berpengaruh positif terhadap motivasi belajar siswa dalam pembelajaran akuntansi.    
PENGARUH INPUT DAN LINGKUNGAN BELAJAR TERHADAP KOMPETENSI AKUNTANSI SISWA KELAS XI AKUNTANSI SMKN 1 PANGKEP DENGAN MODEL ASTIN I-E-O Rachmat Hidayat Burhanuddin; Samsinar Samsinar; Asmar Asmar
SECONDARY: Jurnal Inovasi Pendidikan Menengah Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/secondary.v6i4.14473

Abstract

Optimizing the accounting competencies of vocational high school students faces serious challenges due to individual student differences and an unsupportive learning environment at school. This study aims to examine the partial and simultaneous effects of learning inputs and the learning environment on the accounting competencies of 11th-grade accounting students at SMKN 1 Pangkep using Astin’s I-E-O (Inputs-Environment-Outcomes) Model. This study employed an ex post facto design with a quantitative approach. The population consisted of 104 students, with a sample of 83 students selected via proportionate stratified random sampling. Data were collected through questionnaires and official school academic records, followed by descriptive statistics, instrument testing, classical assumption tests, and multiple linear regression analysis. The results indicate that learning inputs and the learning environment simultaneously have a positive and statistically significant effect on students' accounting competencies. Partially, the input variable has a positive and significant effect, serving as the dominant contributor to student competency. The learning environment variable also demonstrates a statistically significant positive partial effect. Together, these two variables contribute substantially to accounting competencies, while the remainder is influenced by factors outside the scope of this study. The main conclusion confirms that enhancing students' accounting competencies in both hard skills and soft skills requires synergizing high-quality individual student inputs with a conducive school learning environment. ABSTRAK Pengoptimalan kompetensi akuntansi siswa Sekolah Menengah Kejuruan (SMK) menghadapi tantangan serius akibat keragaman karakteristik individu peserta didik dan kondisi lingkungan belajar yang kurang mendukung di sekolah. Penelitian ini bertujuan untuk menguji pengaruh input dan lingkungan belajar terhadap kompetensi akuntansi siswa kelas XI Akuntansi SMKN 1 Pangkep secara parsial maupun simultan menggunakan kerangka analisis Model Astin I-E-O (Inputs-Environment-Outcomes). Metode penelitian yang digunakan adalah ex post facto dengan pendekatan kuantitatif. Penelitian melibatkan populasi sebanyak 104 siswa, dengan sampel 83 siswa yang dipilih melalui teknik proportionate stratified random sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner terstruktur dan dokumentasi nilai murni rapor resmi sekolah, dilanjutkan dengan analisis data mencakup statistik deskriptif, uji instrumen, uji asumsi klasik, serta uji hipotesis regresi linear berganda. Hasil penelitian menunjukkan bahwa input dan lingkungan belajar secara simultan berpengaruh positif dan signifikan terhadap kompetensi akuntansi siswa. Secara parsial, variabel input terbukti berpengaruh positif dan signifikan serta memberikan kontribusi dominan dalam menjelaskan variansi kompetensi siswa. Variabel lingkungan belajar juga berpengaruh positif dan signifikan secara parsial dengan kontribusi yang nyata terhadap capaian pembelajaran. Sinergi kedua faktor tersebut memberikan kontribusi pengaruh yang dominan terhadap kompetensi akuntansi siswa, sementara sisanya dipengaruhi oleh faktor eksternal di luar model penelitian. Simpulan utama penelitian ini menegaskan bahwa peningkatan kompetensi akuntansi siswa, baik dari aspek hard skill maupun soft skill, secara nyata ditentukan oleh kesiapan kualitas input individu siswa yang disinergikan dengan penciptaan lingkungan belajar yang kondusif.    
Co-Authors Adriansyah Adriansyah Adriansyah Agestina Serli Andi Faisal Andi Nurrahma Gaffar Andi Nurrahma Gaffar Aris Baharuddin Arnidah, Arnidah Asmilah Abdullah Dariyono Dariyono Fajrin Baids Mukarramah Syukur Nuraisyiah Nuraisyiah Nurul Emil Safitri Rachmat Hidayat Burhanuddin Samsinar Samsinar Suharti Sirajuddin Yulia Yunita Yusuf