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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Biocelebes Medika Tadulako Jurnal Akuntansi STIE Muhammadiyah Palopo PEP Educational Assessment Jurnal AKSI (Akuntansi dan Sistem Informasi) Jambura Equilibrium Journal FONDATIA Jurnal Analisa Akuntansi dan Perpajakan JIA (Jurnal Ilmiah Akuntansi) J-Dinamika: Jurnal Pengabdian Kepada Masyarakat IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Poltekita : Jurnal Ilmu Kesehatan International Journal of Religious and Cultural Studies Jurnal Akuntansi Bisnis Journal of Economic, Public, and Accounting (JEPA) Jurnal Buana Akuntansi Jurnal Ilmu Perbankan dan Keuangan Syariah Tangible Journal Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan International Journal of Environmental, Sustainability, and Social Science Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Ekonomi Trend : Pemasaran, Produksi, Keuangan, SDM, Akuntansi dan Sistem Informasi Manajemen Jurnal Akuntansi dan Governance Equity: Jurnal Akuntansi International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ilmiah Raflesia Akuntansi Akuntansi Bisnis & Manajemen (ABM) International Journal of Social Service and Research Journal of Tourism Economics and Policy Jurnal Kolaboratif Sains Terbuka Journal of Economics and Business Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Islamic Accounting and Finance Review Jurnal Pengabdian Masyarakat Lentora Mando Care Jurnal Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Gemilang: Jurnal Manajemen dan Akuntansi ELITERATE : Journal of English Linguistics and Literature Studies Journal of Accounting Research, Organization and Economics (JAROE) Economics, Business, Accounting & Society Review Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Manajemen Kreatif dan Inovasi Journal of Applied Accounting Jurnal Ekonomi Kreatif Indonesia Lentora Nursing Journal Equivalent : Journal of Economic, Accounting and Management JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Abdimas Kesehatan Salando Health Journal Sasambo: Jurnal Abdimas (Journal of Community Service) AJCD Edumaspul: Jurnal Pendidikan
Nurdin, Jurana
Fakultas Ekonomi Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Netnography Study: Suitability of Environmental Accounting Reporting of PT. Halmahera Persada Lygend on the Response of YouTube and Instagram Users JURANA, Jurana; MULIADY, Humaira
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1211

Abstract

This study aims to understand the suitability between environmental accounting reporting of PT Halmahera Persada Lygend (HPAL) and the reality in the field based on community responses on the YouTube platform (https://youtube.com/@haritanickel?si=rimm0rUeZOuILjBq) and Instagram (https://www.instagram.com/harita.nickel?igsh=Z2J6MTVjMTBrd2cw). As part of Harita Nickel, HPAL is committed to operational sustainability by prioritizing environmental responsibility, which includes mangrove conservation, coral reef rehabilitation, environmentally friendly smelter development, and community empowerment of Obi Island. Using a netnography approach, this study analyzes user responses and comments on both platforms regarding HPAL's published sustainability reports and the implementation of environmentally friendly principles. The 2024 Merdeka Awards won by Harita Nickel also strengthened the positive perception of the company in terms of social and environmental responsibility. Based on data during the research period from September 14 to November 11, 2024, HPAL received 5,497 likes and 368 positive comments on YouTube, and 1,581 likes and 52 positive comments on Instagram, indicating that HPAL's environmental accounting implementation is in line with public perception and emphasizes the importance of synergy between industrial operations and social and environmental sustainability.
Pelatihan Deteksi Dini dan Pertolongan Pertama pada Penyakit Jantung di Desa Lumbumpetigo Kecamatan Tanantovea Kabupaten Donggala: Early Detection and First Aid Training for Heart Disease in Lumbumpetigo Village, Tanantovea District, Donggala Regency Jurana; Firdaus Hi. Yahya Kunoli; Yulianus Sudarman; Fajrillah; Nasrul; Selvi A.M; Rina T; Baharuddin Condeng; Supriadi Abdul Malik; Lenny D; Amir; Rizkaningsih
Jurnal Kolaboratif Sains Vol. 7 No. 11: November 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i11.6522

Abstract

Situasi gawat darurat dapat terjadi kapan saja dan dimana saja, dalam lingkup keluarga maupun masyarakat. Kondisi gawat darurat merupakan keadaan klinis yang membutuhkan tindakan segera untuk menyelamatkan nyawa dan pencegahan terhadap kecacatan. Tindakan segera untuk menyelamatkan nyawa memerlukan pengetahuan praktis bagi seluruh masyarakat berkaitan dengan pertolongan pertama pada kondisi gawat darurat. Kader kesehatan merupakan anggota masyarakat yang terlatih untuk membantu memberikan pelayanan kesehatan, sehingga peranannya dalam mendukung program pemerintah sangat penting. Pasien hipertensi mungkin mengalami krisis yang memerlukan penanganan segera. Oleh karena itu, kader kesehatan berperan penting dalam membantu petugas kesehatan dalam situasi darurat, khususnya penyakit jantung dan hipertensi yang dapat menyebabkan stroke. Tujuannya adalah untuk meningkatkan pengetahuan dan keterampilan kader kesehatan dalam pencegahan dan pengendalian factor pencetus penyakit jantung dan hipertensi melalui Pelatihan Deteksi Dini Dan Pertolongan Pertama Pada Penyakit Jantung dalam meningkatkan kualitas hidup lansia di Lumbumpetigo. Sasaran kegiatan pengabdian masyarakat ini sebanyak 40 sasaran yang terdiri dari kader kesehatan desa Lumbumpetigo Kecamatan Tanantovea dan lansia desa Lumbumpetigo Kecamatan Tanantovea. Metode pengabdian masyarakat ini dilakukan dengan memberikan penyuluhan dan Pelatihan Deteksi Dini Dan Pertolongan Pertama Pada Penyakit Jantung. Hasil Terjadi peningkatan pengetahuan dan keterammpilan Kader kesehatan tentang penangan dateksi dini dan pertolongan pertama pada penyakit jantung serta kemampuan dalam melakukan pengukuran tekanan darah dengan benar. Luaran wajib yang dihasilkan berupa Artikel jurnal pengabmas. Kesimpulan hasil kegiatan penelitian adalah kegiatan berjalan lancar baik dalam proses kegiatan maupun koordinasi dengan mitra. disarankan diperlukan kesadaran dan partisipasi aktif masyarakat pentingnya deteksi dini penyakit tidak menular dan kerjasama antara pihak puskesmas, kelurahan dan kader kesehatan dalam upaya peningkatan kesehatan masyarakat.
Determinants of Accounting Students' Perceptions of Earnings Management Practices with the Level of Ethical Knowledge Rinaia, Syafia; Jurana, Jurana; Din, Muhammad; Paranoan, Selmita
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.515

Abstract

Phenomena related to earnings management practices raise ethical dilemmas, especially for accounting students. This research aims to analyze the influence of the ethical orientation of idealism and relativism on accounting students' perceptions regarding earnings management practices with the level of ethical knowledge as a moderating variable. The research was conducted on accounting students at Tadulako University from July to September 2023 with a sample size of 267, with PLS analysis. The research results prove that the influence of idealism has no effect on accounting students' perceptions regarding earnings management practices. Relativism has a positive effect on accounting students' perceptions regarding earnings management practices. The level of ethical knowledge strengthens the influence of idealism and relativism on accounting students' perceptions regarding earnings management practices. Idealism and relativism have a positive simultaneous effect on students' perceptions regarding earnings management practices. Therefore, the results of this research can be used as a reference for academics so that in the learning process they can incorporate ethical values into each lesson and conduct case study discussions regarding accounting scandals that occurred.
NUSANTARA BEBAS KORUPSI: KRITIK ATAS ZONA INTEGRITAS ALA TOMBOLOTUTU Anggriani, Catherine Sofia; Abdullah, Muhammad Ikbal; Jurana, Jurana; Ridwan, Ridwan; Ansar, Muhammad; Yusuf, Rolland M
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.31

Abstract

Abstrak – Nusantara Bebas Korupsi: Kritik atas Zona Integritas ala TombolotutuTujuan Utama – Penelitian dilakukan untuk menyingkap belenggu zona integritas menggunakan perspektif pemikiran Tombolotutu.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Informan penelitian ini adalah budayawan dan tim penyusun dokumen zona integritas.Temuan Utama – Penelitian menemukan bahwa dalam zona integritas terdapat nilai self-interest dan keserakahan yang terpendam. Selanjutnya, ditemukan rekonstruksi zona integritas ala Tombolotutu yaitu NBK (Nusantara Bebas Korupsi) dan NBBM (Nusantara Berkah Bersih Melayani). Pemikiran Tombolotutu menjadi oposisi biner dengan fokus pada public-interest dan mengutamakan keberkahan untuk mengatasi potensi keserakahan serta self-interest.Implikasi Teori dan Kebijakan – Pemerintah dapat mengambil kebijakan untuk menindaklanjuti belenggu penerapan zona integritas. Refleksi pemikiran Tombolotutu dapat menjadi aksioma pengembangan paradigma nusantara di bidang akuntansi.Kebaruan Penelitian – Penelitian ini mengusulkan pemikiran Tombolotutu untuk menyelesaikan berbagai masalah zona integritas sehingga menjadi warna baru dalam riset akuntansi. Abstract – Corruption-Free Nusantara: Criticism of Tombolotutu’s Integrity ZoneMain Purpose – This study was conducted to reveal the shackles of the integrity zone from Tombolotutu’s perspective by defining strategies for its liberation.Method – This study used a qualitative descriptive method. The informants were cultural observers, and the team drafted the integrity zone document.Main Findings – The study found that within the integrity zone, there are underlying values of self-interest and greed. Furthermore, a reconstruction of the integrity zone à la Tombolotutu was found, namely “Corruption-Free Nusantara” and “Blessed and Clean Nusantara.” Tombolotutu’s thinking is in binary opposition to the focus on public interest and primary blessings to overcome the potential for greed and self-interest.Theory and Practical Implications – The government can take policies to follow up on the shackles of implementing the integrity zone. Reflections on Tombolotutu’s thinking can become an axiom for developing the Nusantara paradigm in the accounting field.Novelty – This study proposes Tombolotutu’s ideas for resolving various issues in integrity zones.
Tenggang Waktu, Tenggang Rasa, Tindakan Sebagai Perlakuan Pembiayaan Murabahah Pasca Bencana Palu, Sigi, dan Donggala Fadel, Mochamad; Halwi, Muhammad Darma; Jurana, Jurana
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.513

Abstract

This study aims to explore and find out the treatment of murabahah financing after the September 28, 2018 disaster. The natural disaster that occurred in Palu on September 28 2018 was an earthquake that occurred as a result of activities in the large zone of Palu Koro which had a magnitude of 7.4 on the Richter scale which had an impact on performance banks, mainly related to non-performing loans (NPL) resulting from the inability of the debtor. This research was conducted in the city of Palu at Bank Syariah Indonesia on the treatment of murabahah financing after the Pasigala disaster. Using a Qualitative method with an Ethnomethodology approach. Data collection methods used are observation, documentation, and interviews. The results of this study found that the treatment of murabahah financing after the Pasigala disaster at the BSI muh yamin branch was to provide a grace period: postponement of payment of debt obligations, Grace: hold deliberations for customers who have not been able to pay financing at all, and action: obligations that must repaid, but there is no credit bleaching or debt relief for disaster victims
THE INFLUENCE OF SELF EFFICACY AND LOCUS OF CONTROL ON EMPLOYEE PERFORMANCE AT BPJS KESEHATAN Nisa, Nur Ainun; Sugianto, Sugianto; Jurana, Jurana; Mustamin, Mustamin
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/72qjsq35

Abstract

This study tends to discover the influence of Self Efficacy and Locus of Control on employee performance. The research employed a quantitative approach with data collected using questionnaires from 30 respondents, then examined using WarpPLS 7.0. The outcomes implied that Self Efficacy and Locus of Control on employee performance had a significant positive effect. Employees who have high levels of Self Efficacy aim to be more confident, proactive, and able to manage stress well, so as to increase work productivity. Meanwhile, the internal Locus of Control encourages employees to be more responsible for their work, increase motivation, and support the achievement of organizational goals. The results of this research enhance BPJS Kesehatan Palu Branch Office in improving employee performance through strengthening Self Efficacy and Locus of Control. 
DETERMINAN PERILAKU KEUANGAN MAHASISWA Jurana, Jurana; Uwete, Andini; Mile, Yuldi; Indriasari, Rahayu
Jurnal Buana Akuntansi Vol 10 No 1 (2025): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v10i1.10016

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh e-wallet dan gaya hidup hedonis terhadap perilaku keuangan mahasiswa Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Metode pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 90 mahasiswa Prodi S1 Akuntansi Universitas Tadulako dengan total populasi 853 mahasiswa dari Angkatan 2021, 2022, dan 2023. Metode analisis dilakukan menggunakan analisis regresi linear berganda dengan menggunakan software SPSS versi 25. Hasil pada penelitian ini menunjukkan bahwa secara simultan e-wallet dan gaya hidup hedonis berpengaruh signifikan terhadap perilaku keuangan mahasiswa. Secara parsial e-wallet berpengaruh signifikan terhadap perilaku keuangan mahasiswa. Sedangkan gaya hidup hedonis tidak berpengaruh terhadap perilaku keuangan mahasiswa.
Hubungan Gaya Hidup dengan Terjadinya Hipertensi pada Lansia Di Puskesmas Talise Semuel Ra'bung, Alfrida; Tampake, Rina; Jurana, Jurana; Krisdianto, Dandi
Salando Health Journal Vol. 1 No. 1 (2022)
Publisher : Poltekkes Kemenkes Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Hipertensi merupakan faktor risiko kematian terbesar ketiga dan sering disebut sebagai "the silent killer”. Gaya hidup yang tidak sehat dapat menjadi faktor resiko meningkatnya kejadian hipertensi pada lansia. Perilaku ini termasuk mengonsumsi banyak garam, kurang olahgraga, merokok, dan kurang tidur. Tujuan penelitian ini yaitu untuk mengetahui hubungan gaya hidup dengan terjadinya hipertensi pada lansia di Puskesmas Talise. Metode penelitian analitik dengan pendekatan case controll yang dilaksanakan pada bulan September 2022 di Puskesmas Talise. Variabel independent yaitu gaya hidup dan variabel dependen yaitu hipertensi pada lansia. Populasi yaitu semua lansia yang datang berobat di Puskesmas Talise. Besar sampel sebanyak 42 responden yang diperoleh melalui perhitungan menggunakan rumus Slovin diambil dengan teknik acidental sampling. Data dianalisis menggunakan uji univariat dan bivariat menggunakan uji chi square. Hasil penelitian menunjukkan dari 42 responden sebanyak 27 lansia mederita hipertensi dan 15 lansia tidak menderita hipertensi dan yang menajalani gaya hidup kurang baik sebanyak 30 orang (71%) dan gaya hidup baik 12 orang (29%). Hasil uji bivariat menunjukkan terdapat hubungan yang signifikan antara gaya hidup dengan hipeternsi pada lansia dengan p value = 0,043. Kesimpulan dalam penelitian ini adalah ada hubungan gaya hidup dengan terjadinya hipertensi pada lansia di Puskesmas Talise.
Sustainability Kelompok Bisnis Kerajinan Kapuk Di Desa Dalaka Melalui Strategi Patronage Jamaluddin Jamaluddin; Nina Yusnita Yamin; Jurana Nurdin; Supriadi Laupe; Abdul Pattawe; Nurhayati Haris
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 4 No. 4: November 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v4i4.946

Abstract

Pengabdian  ini bertujuan untuk membangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Startegi ini sangat dibutuhkan para mitra sebagai upaya pemulihan demi keberlanjutan bisnis yang harus dilakukan para mitra di masa pandemi Covid-19. Pelaksanaan program pengabdian ini akan dilaksanakan selama 1 bulan. Program ini akan dilakukan oleh 6 (enam) orang dosen dengan kolaborasi kepakaran pada 4 bidang. Bidang tersebut di antaranya bidang akuntansi manajemen, akuntansi keuangan, manajemen pemasaran dan  sistem informasi serta 1 mahasiswa di bidang manajemen pemasaran dan akuntansi. Transfer iptek ke mitra dilakukan melalui penyuluhan dalam tiga bentuk, yaitu penyajian materi, demo, dan pendampingan. Kegiatan penyuluhan ini disambut antusias oleh para pengrajin kapuk dan berharap dapat dilakukan secara intens di desa mereka karena telah memberikan insight. Penyuluhan ini memberikan insightbaik bagi pengabdi maupun peserta. Hal ini dikarenakan pengabdi dapat melihat langsung berbagai permasalahan yang dihadapi oleh para pengrajin, terlebih di masa pandemi Covid-19 ini.  Hasil pengabdian ini menunjukkan perlunya dilakukan bimbingan secara teknis dalammembangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Kapuk Craft Business Group Sustainability In Dalaka Village Through The Patronage Strategy This service aims to generate and develop the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners. This strategy is urgently needed by partners as a recovery effort for business sustainability that must be carried out by partners during the Covid-19 pandemic. The implementation of this service program will be carried out for 1 month. This program will be carried out by 6 (six) lecturers with collaboration of expertise in 4 fields. These fields include management accounting, financial accounting, marketing management and information systems and 1 student in marketing management and accounting. The transfer of science and technology to partners is carried out through counseling in three forms, namely material presentation, demonstration, and mentoring. This outreach activity was enthusiastically welcomed by the kapok craftsmen and hoped that it could be carried out intensely in their village because it had provided insight. This counseling provides insight for both devotees and participants. This is because servants can see firsthand the various problems faced by craftsmen, especially during this Covid-19 pandemic. The results of this service indicate the need for technical guidance in generating and developing the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners.
Pengelolaan Keuangan UMKM (Mangrove) Desa Enu Kecamatan Sindue Kabupaten Donggala Ayu Novelia Paskual; Harnida Wahyuni Adda; Jurana Nurdin
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 5 No. 1 (2023): Februari
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v5i1.1110

Abstract

Desa Enu memiliki satu UMKM yaitu UMKM Mangrove. UMKM Mangrove memilki 4 produk yaitu roti pacolo, rono dange, instan jahe dan sambal teri yang berdiri sejak bulan 10 tahun 2020 silam. UMKM dalam menjalankan usahanya tentu membutuhkan pengelolaan keuangan yang baik, agar usaha tersebut dapat terus berjalan. Akan tetapi UMKM Mangrove belum mengelola keuangan dengan baik karena belum menerapkan pencatatan pembukuan sederhana dan belum menetapakan pembagian upah produksi bagi anggota UMKM Mangrove. Kegiatan Pengabdian Kepada Masyarakat yang dilakukan adalah focus pada pengelolaan keuangan. Tujuan dilakukan Pengabdian Kepada Masyarakat untuk memberikan pengetahuan dan penerapan dalam pengelolaan keuangan khususnya pencatatan pembukuan sederhana dan penetapan upah produksi bagi anggota. Metode pelaksanaan yang dilakukan melalui observasi, pelatihan, pendampingan dan evaluasi. Adapun hasil yang dicapai dari pelaksanaan tersebut yaitu UMKM Mangrove sudah menerapkan pencatatan pembukuan sederhana seperti pembuatan buku arus kas, buku persediaan barang, buku penjualan produk dan buku biaya produksi dan juga sudah menerapkan Profit Sharing dalam pembagian upah produksi.    Financial Management Of (Mangrove) MSMES In Enu Village, Sindue District, Donggala Regency  Enu Village has one MSME, namely Mangrove MSME. Mangrove MSMEs have 4 products: Roti Pacolo, Rono Dange, Instan Jahe, and Sambal Teri, established in October 2020. In running their business, MSMEs need sound financial management to run their business. However, Mangrove MSMEs need to manage finances properly because they have not implemented simple bookkeeping records and have yet to determine the distribution of production wages for Mangrove MSME members. The Community Service activities carried out are focused on financial management. The purpose of Community Service is to provide knowledge and application in financial management, especially simple bookkeeping and determining production wages for members. The implementation method involves observation, training, mentoring, and evaluation. The results achieved from this implementation are that Mangrove MSMEs have implemented simple bookkeeping such as making cash books, inventory books, product sales books, and production cost books, and have also implemented Profit Sharing in the distribution of production wages.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Kahar Abdul Kahar Abdul Pattawe Abdullah, Lilian Arifka Juli Abdullah, M Syikir Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Alaydrus, Albar Alya Rahayu Amaluddin Amaluddin Amalyah, Ilfat Afia Amin, Dinda Salsabila Amir Amir Amir Amir, Andi Mattulada Amirah, Amirah Ammang Latifa Amyadin Andi Chairil Furqan Andi Halimah Andi Mattulada Andi Mattulada Amir andi sultan andi Andi Wahyuni Angelia, Gebriela Christina Anggriani, Catherine Sofia Aprilia, Kadek Ayu Rita Aqsha, Muhammad Ardiansyah, Faisal Aski Arung Gihna Mayapada Ayu Novelia Paskual Ayu, Sri Manika Baharuddin Condeng BAHRI, Muhammad Alim Baiq Emy Nurmalisa Bakhtiar, Hasmiranda Bakri, Mohammad Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal BAKRY, Muhammad Iqbal Bawias, Hizkia Hazael Bezaliel Betty Betty Bq Emy Daniel Happy Putra Dea Aziza Arfah Desvianur, Doliva Risky Dewa Made Adi Dharma Dewi, Tri Wulansari DHARMA, Dewa Made Adi Dina Anggraini Dinno Wahyudhi Purba DIVYA, Sinta Djalil, Novita Muliyani Djasman, Nurhaja Ernawati Usman Fadel, Mochamad Fadli Mohammad Saleh Faigah A. Badjamal Fajrillah Febrianti, Dasa Femilia Zahra Fibriyani Nur Khairin Fikry Karim Firdaus Hi. Yahya Kunoli Fitria Masulili Fitria, Ria Furqan, Andi Chairil Gaffar, Indra Gusman Sunding HABIBA , Nurainun Halwi, Muhammad Darma Hamisah, Hamisah Harnida Wahyuni Adda Hasan Hasan Hasbiah, Nurhikmawaty Hasrianti, Andi Hasrumi Hasrumi Hasrumi, Hasrumi Helmaise Sampewai I Gede Oka I Putu Edi Darmawan I Wayan Supetran Ikke Nurhasanah Ilham Pakkawaru INDRIASAR, Rahayu IRA NURIYA SANTI Irsanty Collein Ismunandar Izza, Nurul Jamaluddin JAMALUDDIN Jamaluddin Jamaluddin Juliana Kadang Junaidi Junaidi Kadek Ayu Erika Kawile, Tirza Fitriani Krisdianto, Dandi Lasodi, Nurfadila Ramdani Latifa, Latifa Latifah Yuniar Lenny D Lilianty Syattar, Elly Lisnawati M Ikbal A M. Iqbal Bakry Mapparessa, Nurlaela MAPPARESSA, Nurlela MARCELLINA, Nelly Marlin, Marlin Marwana, Marwana Masruddin Masrudin Masrudin, Masrudin Masulilli, Fitria MEZALUNA, Mezaluna Mile, Yuldi Misnawati Misnawati Miswati, Miswati Moh Fadli Dg , Patompo MUFIDAH, Andi Ainil Muh Darma Halwi Muh. Darma Halwi Muhammad Ansar Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Arfandy Muhammad Darma Halwi Muhammad Darma Halwi Muhammad Din Muhammad Ilham Pakawaru Muhammad Ilham Pakkawaru Muhammad Natsir Muhammad Ridwan Muhammad Ridwan Nasir Muhammad Syafaat MULIADY, Humaira Muliati Muliati Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Aras Mustamin MUSTAMIN Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin MU’AWIYAH, Siti Nanda Nanda Nanda, I Wayan Satya Nas, Afifah Naspia Nasrul Ni Made Ayu Genitri Ni Made Suwitri PARWATI Nina Yamin Nina Yusnita Yamin Nisa, Nur Ainun Novita Muliyani Djalil NOVITA, Nur Indah Dwi Nur Riski Islianty Nurhayati Haris Nurlaela Mapparessa Nurlailah Nurlailah Umar Oka, I Gede PAKAWARU, Muhammad Ilham Pangaribuan, Helena Panjili, Moh Yusran Parwati, Ni Made Suwitri PATTAWE, Abd. Purnama, Aziza Dewi Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rahmatullah, Marhamah Putri Rasmi Nur Anggraeni Ria Fitria Ridwan , Ridwan Ridwan Ridwan, Ridwan Rina T Rina Tampake Rinaia, Syafia Riska Riska Ritha Tuken, Ritha Rizkaningsih Rizkina Maharani Rizqan, Andi Muhammad Ryan Ryan Sabriyati, Wa Ode Nur Isnah Saleh, Fadli Moh Saleh, Fadli Moh. SALSABILA, Meita Gania Sampewai, Helmaise Santika Sari, Anik Indah Selmita Paranoan Selvi A.M Selvi A.Mangundap Semuel Ra'bung, Alfrida Siti JAENAB Siti Nur Anisa Sri Hardianti Sri Haryani Sri Wahyuni Stesya Orhizha Anandita Sudarman H Melangka, Yulianus Sugianto Sugianto Sugianto Sugianto Supirno, Supirno Supriadi Abdul Malik Supriadi B Supriadi Laupe Tanra, Andi Ainil Mufidah Tenripada, Tenripada Ternripada Ternripada Ternripada, Ternripada Totanan, Chalarce Uwete, Andini Veithzal Rivai Zainal Wa Jana Waang, Lidia Indriane Wahyudi Wahyudi Wayan Ayu Diana Lestari Yodang Yodang Yuldi MILE Yuldi Mile Yulia Citra, Yulia Yulianti Yulianti Yulianti Yulianus S Yunia, Latifah Sukmawati Yusuf, Gracia Carolina Yusuf, Rolland M Zainul, Zainul Zulhaerini, Adilah