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Intensive White Snapper Pond Cultivation Technology (Lates calcarifer) in Order to Diversify Pond Business in Majannang Village Mulyani, Sri; Pallu, Muhammad Saleh; Mardiana, Mardiana; Fikruddin, Muhammad; Yunus, Muhammad Kafrawi; Fatmawati, Fatmawati; Handayani, Hainun Putri; Ningsi, Sitti Warda
International Journal of Public Devotion Vol 6, No 2 (2023): August - December 2023
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ijpd.v6i2.3882

PT. Bosowa Isuma as a partner in the Kedaireka 2022 Matching Fund Program has not diversified commodities and production results in carrying out cultivation activities. The purpose of this activity is to carry out the cultivation of white snapper (Lates calcarifer) in order to diversify the cultivation business. The method of implementation by training and application of white snapper farming in a 5,000 m2 fish pond owned by PT. Bosowa Isuma. The stages of implementation in the form of training and application of pond cultivation include: 1) Preparation of ponds; 2) Seed stocking; 3) Feeding; 4) Sampling and Grading; 5) Water quality measurement; 6) Pest and disease control; 7) Harvesting. The results obtained were in the form of increased understanding, knowledge and insight into white snapper farming and harvesting 1,005 white snapper weighing between 90-200 grams within 80 days of maintenance. The expected output is training and white snapper farming, students get enough knowledge and skills about white snapper farming technology to get a job and entrepreneurship with sufficient income, and get 20 credits of experience outside the campus. This activity can help pond farmers in increasing income and welfare.

Mangrove Planting in Order to Increase the Carrying Capacity of Pond Land in Borimasunggu Village Mulyani, Sri; Pallu, Muhammad Saleh; Mardiana, Mardiana; Fikruddin, Muhammad; Yunus, Muhammad Kafrawi; Fatmawati, Fatmawati; Handayani, Hainun Putri; Ningsi, Sitti Warda
International Journal of Public Devotion Vol 7, No 2 (2024): August - December 2024
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ijpd.v7i2.3911

PT. Bosowa Isuma has a pond area of 157 ha and has been carrying out operational activities since 2010. Pond cultivation that is carried out continuously results in a decrease in land carrying capacity and will ultimately have an impact on the productivity of pond cultivation. The purpose of this activity is to maintain and improve the carrying capacity of pond land by planting mangroves along the river mouth of Borimasunggu Village. The implementation method is by conducting counseling and planting mangroves along the river mouth of Borimasunggu Village. The organizers of the activity were lecturers from the University of Bosowa, technicians from PT. Bosowa Isuma and 7 students of the MBKM Program. The result of the activity was counseling and planting of 500 Rhizopora apiculata mangrove seedlings along the river mouth of Borimasunggu Village. The resulting output is the planting of 500 Rhizopora apiculata mangrove seedlings along the river mouth of Borimasunggu Village, students gain sufficient knowledge and skills about planting mangrove plants and gain experience of 20 credits outside the campus and lecturers can carry out Tri dharma activities, namely carrying out community service. Mangrove planting can provide dual benefits both in terms of economy and environment, in the sense that production can increase and benefit farmers and the balance of the carrying capacity of pond land can be created/maintained.

Application of Vanname Shrimp Pond Cultivation Technology Intensive System and Good Fish Farming Method (CBIB) Standards in Majannang Village Mulyani, Sri; Pallu, Muhammad Saleh; Mardiana, Mardiana; Fikruddin, Muhammad; Yunus, Muhammad Kafrawi; Fatmawati, Fatmawati; Handayani, Hainun Putri; Ningsi, Sitti Warda
International Journal of Public Devotion Vol 7, No 1 (2024): January - July 2024
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ijpd.v7i1.3858

PT. Bosowa Isuma which has problems with suboptimal shrimp pond productivity (traditional aquaculture system), water quality monitoring is still manual, manual feeding, and does not understand the standards of Good Fish Farming Methods (CBIB). The goal of kedaireka 2022 is to improve pond governance that is more systematic, productive, environmentally friendly and sustainable and implement the Good Fish Farming Method (CBIB) standard. The implementation method with the application of intensive cultivation system technology and CBIB standards is planted with shrimp covering an area of 5,000 m2 owned by PT. Bosowa Isuma. Vanname shrimp farming in a controlled environment so as to provide food guarantees from cultivation by paying attention to sanitation, shrimp and fish feed and chemicals and biological materials. The executors of the activities are lecturers, technicians of PT. Bosowa Isuma and 7 students of the MBKM. The result of the activity is the application of Vanname shrimp farming technology Intensive System using mill technology, automatic feeder feed and IoT-based monitoring applications is an engineering of sustainable appropriate technology capable of solving the problems of farmers in Majannang Village, especially PT. Bosowa Isuma. Supporting factors in carrying out activities are the availability of land for Vanname Shrimp cultivation and the high work ethic of the cultivator community in carrying out cultivation as well as economic encouragement in running a shrimp farming business to meet family needs, while the inhibiting factor of activities is still the lack of assistance and training in shrimp farming in improving human resources in Majjanang Village

Increasing Student Potential in the Business World through Startup Training Mulyani, Sri; Pallu, Muhammad Saleh; Mardiana, Mardiana; Fikruddin, Muhammad; Yunus, Muhammad Kafrawi; Fatmawati, Fatmawati; Handayani, Hainun Putri; Ningsi, Sitti Warda
International Journal of Public Devotion Vol 6, No 1 (2023): January - July 2023
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ijpd.v6i1.3912

In making a business plan, students do not have the ability and knowledge about business, innovative products, marketing, financing and choosing a good business. The purpose of this training is to equip students with enough knowledge to run a business. Implementation Methods include: problem identification, literacy studies, deepening of training materials, preparation of schedules, implementation of activities, monitoring and evaluation. Material presented: what is Star up; why should startups; Requirements to Become a Startup; Have a Vision; Advantages of a Business Startup; Good business startup; Startup Phases; Tips and Strategies; Tips for Building a Startup for College Students; Strategies for launching startups; Your Startup Publications; Tips for Managing 'Cash-flow'; What type of startup is suitable for you; Tips for Choosing a Solid Team; What about the startup's initial budget; Capital Strategy to start a Startup; Some steps to be successful for startup business people; Why businesses need Financial; Business Valuation; Types of Investors; Weaknesses of Business Startup; Why Business startups in Indonesia are rare and unpopular. The results of the starup training are 15 student business plans, namely 9 business plans in the field of fisheries by MBKM students of the Aquaculture study program, 5 business plans in the field of financial services by MBKM students of the Management study program and 1 business plan for marketing services by Agribusiness study program students. From the training activities, it can be concluded that through starup training, students get enough knowledge to run a business. Starup's knowledge must be immediately implemented and accompanied periodically to the business plan that has been made.

ANALISIS DAMPAK KENAIKAN HARGA BBM TERHADAP PERILAKU KONSUMEN DALAM PENGAMBILAN KEPUTUSAN BELANJA DI INDOMARET KOTA MAKASSAR Taufik, Taufik; Yunus, Muhammad Kafrawi; Chahyono, Chahyono
Indonesian Journal of Business and Management Vol. 6 No. 1 (2023): Indonesian Journal of Business and Management, Desember 2023
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v6i1.3793

Penelitian bertujuan untuk mengetahui pengaruh harga terhadap keputusan pembelian, untuk mengetahui pengaruh perilaku konsumen terhadap keputusan pembelian, dan untuk mengetahui peran perilaku konsumen dalam memediasi kenaikan harga terhadap keputusan pembelian pada minimarket Indomaret Makassar. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini dilaksankan pada bulan Oktober sampai November tahun 2022 di Minimarket Indomaret yang terletak di Kecamatan Biringkanaya. Teknik pengumpulan data melalui observasi, wawancara, dan studi dokumentasi sedangkan analisis data menggunakan analisis pathway. Hasil penelitian menunjukkan bahwa kenaikan BBM berpengaruh terhadap perilaku konsumen. Kenaikan harga yang terjadi menyesuaikan dengan biaya produksi yang juga meningkat. Kenaikan harga BBM dapat memberikan beban berat bagi masyarakat khususnya kalangan menengah ke bawah. Namun, masyarakat berbelanja di Indomaret hanya sesuai dengan keperluan yang mendesak. Perilaku konsumen berpengaruh terhadap keputusan pembelian. Perilaku konsumen juga dipengaruhi dari faktor ketersediaan produk yang baik disertai dengan kualitas yang juga baik karena produk selalu menyediakan barang yang memiliki masa kadaluwarsa yang lama sehingga aman saat disimpan. Meskipun dengan harga yang lebih tinggi, responden tetap berbelanja di Indomaret karena keterbatasan waktu. Kenaikan BBM yang dimediasi oleh variabel perilaku konsumen berpengaruh terhadap keputusan konsumen dapat diterima. Perilaku dari konsumen dapat meredam dampak kenaikan harga BBM untuk berbelanja di Indomaret karena kebutuhan yang harus dipenuhi dalam waktu yang cepat. This study aimed to determine the effect of price on purchasing decision; to determine the effect of consumer behavior on purchasing decision; and to determine the role of consumer behavior in medicating price increases on purchasing decision at Indomaret Makassar minimarket. This type of research was quantitative research. This research was carried out from October to November 2022 at the Indomaret Minimarket which is located in the Biringkanaya Sub-district. Data collection techniques were observation, interview, and documentation study while data analysis used pathway analysis. The result of the study showed that the increase in fuel prices has an effect on consumer behavior. The price increase that occurs adjusts to production costs which also increase. The increase in fuel prices can place a heavy burden on the community, especially the lower middle class. However, people shop at Indomaret only according to urgent needs. Consumer behavior influences purchasing decision. Current consumer behavior is also influenced by the factor of good product availability accompanied by good quality because the product always provides goods that have a long expiration date so they are safe when stored. Even with higher prices, respondents still shop at Indomaret due to time constraints. The increase in fuel prices, which is mediated by consumer behavior variables can influence consumer decision to be accepted. The behavior of consumer can reduce the impact of rising fuel prices for shopping at Indomaret because of needs that must be met in a short time.

ANALISIS QUALITY OF WORK LIFE DAN EMOTIONAL INTELLIGENCE TERHADAP PENGEMBANGAN KARYAWAN DI BOSOWA EDUCATION Wibawayati, Titim; Abubakar, Herminawati; Yunus, Muhammad Kafrawi
Indonesian Journal of Business and Management Vol. 6 No. 1 (2023): Indonesian Journal of Business and Management, Desember 2023
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v6i1.3860

Penelitian bertujuan untuk mengevaluasi dan menganalisis hubungan antara kualitas kehidupan kerja (quality of work life) dan kecerdasan emosional (emotional intelligence) terhadap pengembangan karyawan di Bosowa Education. Untuk mencapai tujuan tersebut, metode pengumpulan data yang digunakan meliputi observasi, dokumentasi, dan penyebaran kuesioner. Sedangkan teknik analisis data yang digunakan meliputi uji instrumen penelitian, uji asumsi klasik, analisis jalur (path analysis), dan uji sobel test. Hasil penelitian menunjukkan bahwa Kualitas Kehidupan Kerja memiliki pengaruh positif dan signifikan terhadap pengembangan karyawan. Selain itu, Kecerdasan Emosional juga memiliki pengaruh positif dan signifikan terhadap pengembangan karyawan. Baik Kualitas Kehidupan Kerja maupun Kecerdasan Emosional memiliki pengaruh positif dan signifikan terhadap pengembangan karyawan. Berdasarkan hasil uji mediasi, Kualitas Kehidupan Kerja dapat menjadi mediator antara pengembangan karyawan, sementara Kecerdasan Emosional dapat menjadi mediator antara pengembangan karyawan di Bosowa Education. This study aims to evaluate and analyze the relationship between the Quality of Work Life and Emotional Intelligence on the development of employees in Bosowa Education. the data collection methods used include observation, documentation, and distributing questionnaires. While the data analysis techniques used include research instrument tests, classical assumption tests, path analysis, and sobel tests. The results of the study show that the Quality of Work Life has a positive and significant influence on employee development. In addition, Emotional Intelligence also has a positive and significant influence on employee development. Both Quality of Work Life and Emotional Intelligence have a positive and significant impact on employee development. Based on the mediation test results, Quality of Work Life can be a mediator between employee development, while Emotional Intelligence can be a mediator between employee development at Bosowa Education.

Analisis Penerapan PSAK No.24 Tentang Imbalan Kerja Pada PT Eka Multi Logistik Santoso, Dewi Anggraeni; Menne, Firman; Yunus, Muhammad Kafrawi
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 1 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i1.2771

Penelitian ini bertujuan untuk menganalisis dan mengetahui penerapan akuntansi imbalan kerja pada PT Eka Multi Logistik sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No.24 tentang Imbalan Kerja. Pendekatan penelitian menggunakan metode deskriptif kualitatif untuk memberikan gambaran menyeluruh mengenai pelaksanaan standar akuntansi tersebut dalam pengelolaan imbalan kerja karyawan. Berdasarkan hasil penelitian, PT Eka Multi Logistik telah mengimplementasikan PSAK No.24 dengan baik, yang mencakup pengakuan, pengukuran, dan pengungkapan kewajiban imbalan kerja karyawan, seperti imbalan pascakerja dan imbalan kerja jangka panjang lainnya. Perusahaan secara konsisten melaporkan kewajiban imbalan kerja sesuai dengan ketentuan standar akuntansi yang berlaku, termasuk penggunaan asumsi aktuaria yang relevan dalam perhitungan. Temuan ini menunjukkan bahwa PT Eka Multi Logistik telah mematuhi peraturan akuntansi yang berlaku, sehingga mencerminkan transparansi dan akuntabilitas dalam laporan keuangan perusahaan. Hal ini juga mendukung pengelolaan sumber daya manusia yang berkelanjutan dan selaras dengan prinsip-prinsip akuntansi yang diterapkan secara internasional. This study aims to analyze and examine the application of employee benefits accounting at PT Eka Multi Logistik in accordance with the Indonesian Financial Accounting Standards (PSAK) No.24 concerning Employee Benefits. The research adopts a qualitative descriptive method to provide a comprehensive overview of the implementation of these standards in managing employee benefits. The findings indicate that PT Eka Multi Logistik has successfully applied PSAK No.24, covering the recognition, measurement, and disclosure of employee benefit liabilities, such as post-employment benefits and other long-term employee benefits. The company consistently reports its employee benefit obligations in compliance with applicable accounting standards, including the use of relevant actuarial assumptions in calculations. These findings demonstrate that PT Eka Multi Logistik adheres to the prevailing accounting regulations, reflecting transparency and accountability in its financial reporting. This compliance also supports sustainable human resource management aligned with internationally applied accounting principles.

Analisis Perlakuan Akuntansi Sumber Daya Manusia Pada PT Angkasa Pura 1 (Persero) Bandar Udara Internasional Sultan Hasanuddin Makassar Natsir, Fitrah Syahbrina; Sapiri, Muhtar; Yunus, Muhammad Kafrawi
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 2 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i2.3046

Penelitian ini bertujuan untuk mengkaji dan menganalisis perlakuan akuntansi sumber daya manusia yang ada pada PT Angkasa Pura 1 (Persero) Bandar Udara Internasional Sultan Hasanuddin Makassar. Penelitian ini mengggunakan penelitian deskriptif kualitatif dengan metode wawancara, data diperoleh melalui observasi, wawancara dan dokemntasi kepada 4 informan. Hasil penelitian ini menunjukan bahwa pengakuan biaya-biaya yang dikeluarkan untuk prekrutan, pendidikan dan pelatihan sumber daya mansuia masih diakui sebagai beban dan dicatat ol eh pihak perusahaan sebagai beban rekrutmen, beban pendidikan dan beban pelatihan berdasarkan jenis pengeluaran yang dikeluarkan. pengukuran dilakukan dengan mengalokasikan semua jumlah yang dikeluarkan untuk sumber daya manusia kemudian disajikan dan dilaporkan sebagai beban dalam laporan laba rugi. Maka dari itu PT Angkasa penerapan akuntansi terkait sumber daya manusia pada PT Angkasa Pura 1 (Persero) Bandar Udara Internasional Sultan Hasanuddin telah sesuai dengan peraturan standar akuntansi yang berlaku tetapi belum sesuai dengan akuntansi sumber daya manusia. This study aims to examine and analyze the accounting treatment of human resources at PT Angkasa Pura 1 (Persero) Sultan Hasanuddin Makassar International Airport. This research uses descriptive qualitative research with interview method, data obtained through observation, interviews and documentation of 4 informants. The results of this study indicate that the recognition of costs incurred for recruitment, education and training of human resources are still recognized as expenses and recorded by the company as recruitment expenses, education expenses and training expenses based on the type of expenses incurred. measurement is carried out by allocating all amounts spent for human resources and then presented and reported as expenses in the income statement. Therefore, PT Angkasa the application of accounting related to human resources at PT Angkasa Pura 1 (Persero) Sultan Hasanuddin International Airport is in accordance with applicable accounting

Pengaruh Disiplin Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Komunikasi Dan Informatika Kota Makassar Liling, Feby Yulita; Abduh , Thamrin; Yunus, Muhammad Kafrawi
Journal of Economy Business Development Vol. 2 No. 1 (2024): Journal of Economy Business Development, April 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i1.2787

Penelitian ini bertujuan untuk mengkaji, menganalisis, dan menginterpretasi pengaruh disiplin kerja dan lingkungan kerja terhadap kinerja pegawai pada Dinas Komunikasi dan Informatika Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei sebagai kerangka analisisnya. Data penelitian dikumpulkan melalui beberapa teknik, yaitu observasi langsung, dokumentasi arsip terkait, dan penyebaran kuesioner kepada 50 responden yang merupakan pegawai di kantor tersebut. Variabel disiplin kerja dan lingkungan kerja diukur untuk mengetahui sejauh mana keduanya memengaruhi produktivitas, efisiensi, dan efektivitas kinerja pegawai. Hasil penelitian menunjukkan bahwa disiplin kerja dan lingkungan kerja memiliki pengaruh positif yang signifikan terhadap kinerja pegawai. Secara simultan, kedua variabel ini memberikan kontribusi yang signifikan terhadap peningkatan kinerja, terutama dalam hal penyelesaian tugas tepat waktu dan peningkatan kualitas pelayanan publik. Temuan ini mempertegas pentingnya penerapan disiplin kerja yang konsisten dan penyediaan lingkungan kerja yang kondusif untuk mencapai hasil kerja yang optimal di institusi pemerintahan. This study aims to examine, analyze, and interpret the influence of work discipline and the work environment on employee performance at the Communication and Informatics Office of Makassar City. This research employs a quantitative approach with a survey method as its analytical framework. The research data were collected through various techniques, including direct observation, documentation of relevant records, and the distribution of questionnaires to 50 respondents who are employees of the office. The variables of work discipline and the work environment were measured to determine the extent of their impact on productivity, efficiency, and employee performance effectiveness. The results of the study indicate that work discipline and the work environment have a significant positive effect on employee performance. Simultaneously, these two variables significantly contribute to improving performance, particularly in completing tasks on time and enhancing the quality of public services. These findings emphasize the importance of consistent work discipline and the provision of a conducive work environment to achieve optimal performance in governmental institutions.

Pengaruh Budaya Organisasi, Kedisiplinan Dan Lingkungan Kerja, Terhadap Kinerja Pegawai Kantor Dinas Perindustrian Dan Perdagangan Kabupaten Enrekang Aslam, Uzlifatul Arsy; Abduh, Thamrin; Yunus, Muhammad Kafrawi
Journal of Economy Business Development Vol. 2 No. 3 (2024): Journal of Economy Business Development, Desember 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i3.2848

Penelitian ini bertujuan untuk menjelaskan pengaruh budaya organisasi, kedisiplinan, dan lingkungan kerja terhadap kinerja pegawai di Kantor Dinas Perindustrian dan Perdagangan Kabupaten Enrekang. Penelitian ini menggunakan pendekatan kuantitatif dengan objek penelitian adalah pegawai di kantor tersebut. Analisis data dilakukan menggunakan model analisis deskriptif dan analisis regresi linear berganda yang diolah melalui perangkat lunak SPSS versi 23. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, budaya organisasi, kedisiplinan, dan lingkungan kerja memiliki pengaruh positif dan signifikan terhadap kinerja pegawai. Nilai koefisien regresi menunjukkan kontribusi variabel independen dalam meningkatkan kinerja pegawai. Budaya organisasi yang kuat, tingkat kedisiplinan yang tinggi, serta lingkungan kerja yang kondusif terbukti menjadi faktor penting dalam meningkatkan produktivitas pegawai. Penelitian ini memberikan rekomendasi agar instansi memperkuat budaya organisasi, meningkatkan program disiplin kerja, dan menciptakan lingkungan kerja yang mendukung untuk mencapai hasil yang lebih optimal. Temuan ini juga sejalan dengan penelitian sebelumnya yang menyatakan bahwa aspek internal dan eksternal organisasi memiliki peran penting dalam menentukan kinerja pegawai. This study aims to explain the influence of organizational culture, discipline, and work environment on employee performance at the Office of Industry and Trade in Enrekang Regency. The research employs a quantitative approach, focusing on employees at the office as the object of study. Data analysis is conducted using descriptive analysis models and multiple linear regression analysis, processed through SPSS version 23. The findings indicate that both partially and simultaneously, organizational culture, discipline, and work environment have a positive and significant influence on employee performance. The regression coefficients highlight the contribution of independent variables in improving employee productivity. A strong organizational culture, high discipline levels, and a conducive work environment are proven to be essential factors in enhancing employee performance. This study recommends that the organization strengthen its cultural values, improve discipline programs, and create a supportive work environment to achieve optimal results. These findings align with prior research emphasizing the crucial role of internal and external organizational factors in determining employee performance.

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