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All Journal Aksiologi : Jurnal Pendidikan dan Ilmu Sosial DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99 Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian International Journal of Educational Development
Muh. Alwi
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENINGKATAN KUALITAS SUMBER DAYA MANUSIA DALAM MENINGKATKAN DAYA DORONG EKONOMI BUMDes DI DESA UJUNG LABUANG KABUPATEN PINRANG Jumriani, Jurmriani; Muh. Alwi; Nurul Alinda
DECISION : Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2024): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/decision.v5i1.2926

Abstract

Penelitian ini bertujuan untuk mengetahui peningkatan kualitas sumber daya manusia dan daya dorong ekonomi BUMDes di desa Ujung Labuang, mengetahui pengelolaan BUMDes terhadap peningkatan daya dorong ekonomi desa, mengetahui faktor pendukung dan penghambat yang di hadapi BUMDes di desa ujung labuang kecamatan suppa kabupaten pinrang. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi, wawancara, dokumentasi. Informan dalam penelitian ini berjumlah 7 informan. Teknik analisis data dalam penelitian ini yaitu reduksi data, display data dan penarikan kesimpulan. Dari hasil penelitian yang telah dilakukan diketahui bahwa peningkatan kualitas sumber daya manusia dalam meningkatkan daya dorong ekonomi BUMDes sejauh ini adalah Pendidikan, pelatihan dan komunikasi. Pengelolaan badan usaha milik desa belum sepenuhnya memberikan perubahan pada ekonomi pedesaan karena usaha yang dijalankan oleh badan usaha milik desa belum berjalan dengan baik dalam pengembangan usaha didesa yang dapat meningkatkan perputaran ekonomi. Faktor kelebihan secara umum keberadaan BUMDes dapat mengurangi kelemahan dengan berbagai usaha yang dilakukan dalam mensejahterahkan anggota.
SISTEM AKUNTANSI PEMBIAYAAN GADAI EMAS PADA PT PEGADAIAN (PERSERO) CABANG PINRANG Masna Basri; Muh. Hatta; Muh. Alwi
Journal AK-99 Vol. 5 No. 1 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i1.3712

Abstract

Penelitian ini bertujuan untuk mengetahui sistem akuntansi pembiayaan gadai emas pada PT Pegadaian (Persero) Cabang Pinrang. Teknik pengumpulan data dilakukan melalui observasi langsung terhadap aktivitas operasional, dokumentasi internal perusahaan, serta wawancara dengan karyawan bagian pembiayaan. Berdasarkan hasil observasi, diperoleh informasi bahwa proses pembiayaan gadai emas dimulai dengan penerimaan jaminan emas dan fotokopi identitas diri nasabah (KTP). Setelah itu, dilakukan penaksiran emas oleh petugas taksir menggunakan alat uji khusus untuk memastikan kadar dan keaslian emas. Nilai taksiran ini digunakan sebagai dasar penentuan besaran pinjaman, dengan rasio pencairan sekitar 85% hingga 92% dari nilai taksiran. Sistem akuntansi yang digunakan dalam pencatatan transaksi pembiayaan gadai emas telah berbasis komputerisasi dan terintegrasi secara nasional melalui sistem informasi manajemen internal Pegadaian. Proses pencatatan berlangsung otomatis, mencakup akun-akun seperti kas, piutang pembiayaan, pendapatan administrasi, dan pendapatan bunga. Hal ini mendukung keakuratan laporan keuangan dan efisiensi operasional. Wawancara dengan pihak internal mengungkap bahwa prosedur pelayanan gadai emas tergolong cepat dan efisien. Waktu yang dibutuhkan mulai dari penyerahan jaminan hingga pencairan dana umumnya kurang dari 15 menit. Hal ini karena sistem kerja telah terbagi secara terstruktur antara petugas taksir, analis kredit, dan kasir. Dari dokumentasi yang diperoleh, diketahui bahwa Pegadaian juga memiliki sistem pengendalian internal yang baik. Pemisahan fungsi kerja, pembatasan akses sistem, serta pemeriksaan berkala menjadi bagian dari upaya pengendalian terhadap risiko keuangan dan kesalahan pencatatan.
Pendampingan Pengelolaan Media Pembelajaran Interaktif untuk Meningkatkan Keterlibatan Siswa dalam Proses Pembelajaran Muh. Alwi; Juhardi Juhardi; Risnashari Risnashari; Arifin Tahir; Kusmaladewi Kusmaladewi; Sitti Wahidah Masnani; Andi Agussalim
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 3 (2025): Juli: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i3.1424

Abstract

This community service programme aims to improve teachers' understanding and skills in managing interactive learning media to increase student engagement in the learning process at SMAN 17 Lamuru, Bone Regency. Based on the results of the need assessment and situation analysis, it was found that the partners experienced several problems, including the lack of teacher understanding of information technology, the low ability of teachers to implement online learning, and the lack of knowledge about interactive learning media. This activity was attended by 25 participants and was carried out using various methods, such as lectures, questions and answers, discussions, brainstorming, demonstrations, and direct practice of online-based interactive learning media management. The materials provided were arranged in accordance with the objectives of the mentoring, and supported by instruments such as mentoring modules, observation sheets, participant satisfaction questionnaires, activity documentation, and other technical equipment. The main target of this programme is intangible, namely the realisation of mentoring participants who are able to understand the concept and create electronic modules for interactive learning.
The Effect of Technology Perception and Learning Engagement on Student Satisfaction in Online Learning Muh. Alwi; Risnashari Risnashari; Juhardi Juhardi; Kusmaladewi Kusmaladewi; Arifin Tahir; Sitti Wahidah Masnani
International Journal of Educational Development Vol. 2 No. 3 (2025): July: International Journal of Educational Development
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijed.v2i3.394

Abstract

This study aims to analyze the effect of online learning engagement on student satisfaction, with time management as a mediating variable. Using a quantitative approach with a cross-sectional survey design, this study involved 150 students from the UPPBJ UT Makassar Program who were selected using cluster sampling techniques. The variables used in this study included online learning engagement, technology perception, and student satisfaction, which were measured using a 5-point Likert scale. The data were analyzed using Smart PLS version 4.0 software, which included measurement and structural model evaluation to examine convergent, discriminant, and reliability validity. The results showed that online learning engagement did not have a significant effect on student satisfaction, although there was a positive relationship. However, online learning engagement had a significant effect on technology perception, which in turn had a significant effect on student satisfaction. Technology perception played an important role as a mediator in the relationship between online learning engagement and student satisfaction, reinforcing the direct effect. This mediating effect shows that even though online learning engagement does not directly increase satisfaction, perceptions of online learning technology play a crucial role in increasing student satisfaction. This study provides insight into the importance of technology perceptions in online learning.
The Effect of Self-Regulated Learning on Student Learning Outcomes Through Religiosity as a Mediating Variable Muh. Alwi; Risnashari; Sitti Wahidah Masnani
Aksiologi : Jurnal Pendidikan dan Ilmu Sosial Vol. 6 No. 1 (2025): Oktober
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aksiologi.v6i1.340

Abstract

This study aims to investigate the effect of self-regulated learning on student learning outcomes, with religiosity as a mediating variable. The focus of this study is to understand whether religiosity can be an intermediary in the relationship between self-regulated learning and learning outcomes in students of the Basic Education Program at the Open University of Makassar. Using a quantitative approach with a cross-sectional survey design, this study involved 400 students from the Basic Education Program at the Open University of Makassar. The research variables consisted of self-regulated learning (8 items), religiosity (5 items), and learning outcomes (6 items), which were measured using a Likert scale. The data were analyzed using Smart PLS version 4.0 software. The results of the analysis showed that religiosity had a significant effect on learning outcomes (β = 0.557, p-value = 0.000), with an R² value of 0.319. However, self-regulated learning did not show a significant direct effect on learning outcomes (β = 0.053, p-value = 0.246). Self-regulated learning had a significant effect on religiosity (β = 0.110, p-value = 0.033), and religiosity acted as a mediator between self-regulated learning and learning outcomes, with a significant indirect effect (β = 0.061, p-value = 0.033). These findings indicate that religiosity plays an important role in improving student learning outcomes, both directly and through its role as a mediator between self-regulated learning and learning outcomes. Keywords: Self-Regulation Learning; Learning Outcomes; Religiosity; Mediation.
Co-Authors Andi Agussalim arifin tahir Juhardi Juhardi Jumriani, Jurmriani Kusmaladewi Kusmaladewi Masna Basri Muh. Hatta Nurul Alinda Risnashari Risnashari Risnashari Sitti Wahidah Masnani