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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Jurnal Abdi Insani Jurnal Manarang Manajemen dan Bisnis Global Review of Tourism and Social Sciences
Basir, Indra
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analisis Tingkat Efektivitas Dan Efisiensi Pengelolaan Keuangan Dalam Mengevaluasi Kinerja Keuangan Sekolah Menegah Pertama Islam Terpadu Kahar Rahman Husna fitria; Basir, Indra
Jurnal Manarang Manajemen dan Bisnis Vol 2 No 01 (2023): Manarang : Manajemen & Bisnis - Oktober
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jurnal manarang.v2i01.3431

Abstract

Financial management is an activity that includes financial procurement, use of finance and financial responsibility in achieving educational goals efficiently and effectively. Assessing financial management performance is something that has an impact on schools to see whether their performance is running and being managed well and correctly. The aim of this research was to assist schools in analyzing the level of effectiveness and efficiency of financial management in improving financial performance at SMP IT Kahar Rahman using the effectiveness ratio, financial ratio and efficiency ratio methods. The data used is qualitative data with a descriptive approach, a case study at SMP IT Kahar Rahman, Rengat sub-district. Data collection is primary by conducting interviews obtained directly from the treasurer. The results of this research show that the level of efficiency of financial management at SMP IT Kahar Rahman has been carried out quite well and effectively, then the level of efficiency of financial management in calculating financial ratios shows that the school is less able to utilize its assets and in calculating efficiency ratios it shows that the school is good and very efficient in utilize resources for financial management.
PENYULUHAN PEMASARAN PRODUK BIJI KAKAO UNGGUL DAN PENGELOLAAN KEUANGAN SEDERHANA PADA KELOMPOK TANI PEMUDA ARIBANG DESA PASIANG Basir, Indra; Adha, Wahyu Maulid; Yamin, Mujirin M
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.2128

Abstract

Aribang Village, located in Polewali Mandar Regency, holds significant potential for developing premium cocoa products. However, the Aribang Youth Farmer Group faces challenges in product marketing, financial management, and maintaining the enthusiasm of young farmers to sustain agricultural activities. This community service program aims to enhance the capacity of the farmer group in marketing premium cocoa products, managing business finances efficiently, and maintaining the commitment of young farmers to continue contributing to the agricultural sector. The method employed in this activity is a participatory approach, which involves identifying needs through discussions and observations, preparing educational materials, delivering practical training through lectures, simulations, case studies, and post-activity mentoring. The materials provided cover the criteria for premium cocoa products, cocoa product market networks, and basic financial management. The results indicate that this program has been highly beneficial, with a significant increase in participants' knowledge of marketing and financial management. Participants have begun implementing digital marketing strategies and simple business financial records, which are expected to improve the competitiveness of premium cocoa products in the market. This program successfully achieved its objectives by improving the farmer group’s skills in marketing and financial management. However, further mentoring is needed to ensure the sustainability of the implementation.
Understanding User Acceptance of AI-Powered Financial Advisory: A Dual-Process Model Integrating Trust, Satisfaction, and Perceived Risk Fitriani, Nur; Basir, Indra
Global Review of Tourism and Social Sciences Vol. 1 No. 3 (2025): Global Review of Tourism and Social Sciences
Publisher : Yayasan Ghalih Pelopor Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/grtss.v1i3.402

Abstract

This study examines user acceptance of AI-powered financial advisory tools by applying a dual-process trust model. Systematic cues, such as performance efficacy and personalisation, are proposed to influence cognitive trust, while heuristic cues, including anthropomorphism and social influence, shape emotional trust. Additionally, AI-specific attributes trendiness, visual attractiveness, and problem-solving capability are assessed for their impact on user satisfaction, which in turn drives adoption intention and acceptance. Perceived financial risk is introduced as a moderating variable that may weaken trust formation. To test the proposed framework, data were collected from 412 individuals with experience using AI-based financial services through a structured questionnaire. Quantitative analysis was used to assess the relationships among constructs. The results confirm that both trust types significantly affect satisfaction and adoption, while perceived risk reduces trust formation. These findings provide actionable insights for financial service providers and policymakers to design trustworthy, engaging, and user-centred AI advisory systems
Cerdas Saat Harga Kakao Tinggi: Edukasi Pengelolaan Keuangan, Pertanian Berkelanjutan, Dan Akses Pasar Bagi Kelompok Tani Bukti Subur Di Desa Riso Basir, Indra; Mujirin M Yamin; Adha, Wahyu Maulid; Fitriani, Nur
Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 1 (2025): Volume 7, No 1, Desember 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/atjpm.v7i1.7122

Abstract

Kegiatan pengabdian masyarakat di Desa Riso bersama Kelompok Tani Bukit Subur dilaksanakan untuk meningkatkan kapasitas petani dalam pengelolaan keuangan secara cerdas, penerapan pertanian berkelanjutan, dan perluasan akses pasar produk kakao, terutama di tengah tingginya harga kakao saat ini. Permasalahan utama yang dihadapi kelompok adalah rendahnya literasi keuangan, rendahnya penerapan teknik pertanian ramah lingkungan, serta terbatasnya jaringan pemasaran yang membuat peluang harga kakao tinggi belum bisa dimaksimalkan oleh petani. Metode yang digunakan meliputi identifikasi masalah melalui survei dan diskusi kelompok, pelatihan interaktif keuangan dan teknik pertanian organik, demonstrasi di lahan, serta pendampingan intensif dan evaluasi melalui kuesioner dan wawancara. Sebanyak 25 anggota kelompok tani terlibat aktif dalam pelatihan keuangan, praktik pertanian, dan pemasaran digital. Hasil menunjukkan peningkatan signifikan pada kemampuan pencatatan dan pengalokasian keuangan, bertambahnya anggota yang menerapkan pertanian berkelanjutan, serta meluasnya akses pasar dan kemitraan dengan pengusaha. Penurunan jumlah anggota ragu-ragu serta bertambahnya kepercayaan diri dalam seluruh indikator membuktikan efektivitas pendekatan partisipatif dan sinergis. Temuan utama memperkuat teori bahwa edukasi literasi keuangan, inovasi pertanian, dan jejaring pasar sangat penting dalam pemberdayaan petani kakao desa. Kesimpulannya, keterlibatan aktif masyarakat dan pendampingan berkelanjutan sangat penting untuk memaksimalkan kesempatan ekonomi dari harga kakao tinggi dan mendorong kemandirian kelompok tani.
KINERJA KEUANGAN PEMERINTAH DAERAH MOROWALI SEBAGAI DAERAH INDUSTRI DIMASA SEBELUM DAN SETELAH PANDEMI COVID-19 Basir, Indra; Fitriani, Nur
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2062

Abstract

ABSTRAKKabupaten Morowali adalah salah satu daerah industri terbesar di Indonesia. Sebagai daerah industri menarik untuk mengetahui kinerja keuangan Pemerintah Daerah Kabupaten Morowali sebelum dan setelah pandemi Covid-19. Metode penelitian menggunakan metode penelitian deskriptif. Penelitian ini dilakukan periode sebelum pandemi covid (2017-2019) dan setelah pandemi covid-19 (2021-2022). Jenis data yang digunakan adalah data primer. Data diperoleh dari kantor Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Morowali yakni berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) dan Neraca. Analisis kinerja keuangan meliputi rasio kemandirian daerah, rasio efektifitas, rasio aktivitas dan rasio pertumbuhan. Hasil penelitian ini menunjukan bahwa kinerja keuangan pemerintah daerah Kabupaten Morowali selama periode sebelum pandemi dan setelah pandemi tidak mengalami perubahan yang signifikan yang artinya sebagai daerah industri pandemi covid-19 tidak berdampak pada keuangan pemerintah Kabupaten Morowali. Kata Kunci: Kinerja Keuangan, Pemerintah Daerah, Covid-19ABSTRACTMorowali Regency is one of the largest industrial areas in Indonesia. As an industrial area, it is interesting to know the financial performance of the Morowali Regency Regional Government before and after the Covid-19 pandemic. The research method uses descriptive research methods. This research was conducted in the period before the Covid-19 pandemic (2017-2019) and after the Covid-19 pandemic (2021-2022). The type of data used is primary data. Data was obtained from the Morowali Regency Regional Finance and Assets Agency (BKAD) office, namely in the form of a Regional Revenue and Expenditure Budget Realization Report (APBD) and Balance Sheet. Financial performance analysis includes regional independence ratio, effectiveness ratio, activity ratio and growth ratio. The results of this research show that the financial performance of the Morowali Regency regional government during the period before the pandemic and after the pandemic did not experience significant changes, which means that as an industrial area, the Covid-19 pandemic did not have an impact on the finances of the Morowali Regency government. Keywords: Financial Performance, Regional Government, Covid-19
Co-Authors Adha, Wahyu maulid Husna fitria Mujirin M Yamin NUR FITRIANI Yamin, Mujirin M