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All Journal Journal Of Human And Education (JAHE) Innovative: Journal Of Social Science Research West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Sumantri, Sri
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Penerapan Media Pohon Literasi Untuk Meningkatkan Minat Baca Siswa Sekolah Dasar Irwan, Irwan; Sumantri, Sri; Ridwan, Muhamad; Faslia, Faslia; Manan, Manan; Gawise, Gawise; Lusmawati , Lusmawati; Citra, Devi
Journal Of Human And Education (JAHE) Vol. 5 No. 1 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i1.2268

Abstract

This activity discusses the application of literacy tree media as an innovation strategy in increasing students’ interest in reading at SD Negeri 2 Baubau. The literacy tree is a creative approach that integrates visual elements to increase students’ interest in reading, considering the importance of literacy in developing individual potential and society as a whole. The problem faced is the decline in students’ interest in reading due to a lack of interest and stimulation in learning. The method used in this service involves the desig and implementation of literacy trees in school. The results of service and proctical experience sho that the application of literacy tree media at SD Negeri 2 Baubau is effective in creating a lerning environment that support students’ literacy development. Thus, this activity provides guidance for educators to apply literacy tree media as an effective strategy in increasing students’ interest in reading.
Kinerja Keuangan Berbasis Economic Value Added pada PT. Kimia Farma Tbk Mursidi, La Ode Kamaludin; Sumantri, Sri
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18480

Abstract

This study aims to analyze the financial performance of PT. Kimia Farma, Tbk using the Economic Value Added (EVA) approach as a measurement tool for creating economic value. EVA, calculated as the difference between Net Operating Profit After Tax (NOPAT) and Weighted Average Cost of Capital (WACC), is used to assess the efficiency of the company's capital management. The research data were derived from the company's financial statements for the period 2019–2023, using descriptive quantitative analysis techniques. The results indicate that over five years, EVA at PT. Kimia Farma, Tbk consistently showed negative values. This condition was caused by the increase in capital costs (WACC), largely influenced by the high proportion of debt-based financing compared to equity, as well as negative fluctuations in NOPAT. In 2023, EVA reached its lowest point at Rp-2,999,101,780, reflecting capital costs disproportionate to the company's operational performance. This study highlights the importance of restructuring the capital structure to reduce reliance on debt, improving operational efficiency to boost NOPAT, and prioritizing investments that yield returns exceeding the WACC.
Edukasi Nilai Nilai Lokal Wisdom untuk Pembentukan Karakter Cinta Damai pada Siswa Sekolah Dasar: Pengabdian Kamarudin; Akbar, Azaz; Kosilah; Masri; Syamsurijal; Manan; Sumantri, Sri; Suarti; Agusalim; Hadi Fahmi Bahari, Nur
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2284

Abstract

This article is the result of community service activities carried out collaboratively by students, teachers, and lecturers of the University of Muhammadiyah Buton through the School Field Introduction (PLP) 2 program at SD Negeri 1 Wameo. The purpose of this activity is to instill and internalize the values of local wisdom as the basis for the formation of peace-loving character in elementary school students. The implementation method includes three main stages, namely: (1) character development through an educational approach, (2) application of local values through interactive and contextual activities such as role-playing, and (3) strengthening and interpreting character through reflection and habituation. The local values raised are sourced from the Buton cultural philosophy, namely PO-5: Pomaamaasiaka (loving each other), Popiapiara (caring for each other), Pomaemaeka (mutual respect), Poangka-angkata (raising each other's dignity), and Pobincibinciki (caring for each other's feelings). The results of the activity showed that students not only understood grades cognitively, but were also able to experience them emotionally and socially in daily life. This activity proves that an approach based on local wisdom can be an effective strategy in strengthening character education in elementary schools.
Pemanfaatan Limbah Plastik Untuk Meningkatkan Kreativitas Siswa di Sekolah Dasar Manan, Manan; Irwan, Irwan; Agusalim, Agusalim; Kamarudin, Kamarudin; Agus, Jufri; Suarti, Suarti; Sumantri, Sri; Tria, Tria
Journal Of Human And Education (JAHE) Vol. 3 No. 3 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i3.384

Abstract

Pengabdian ini bertujuan untuk mengetahui pemanfaatan limbah plastik untuk meningkatkan kreatifitas  siswa di SD Negeri 45 Buton.  Metode dilakukan dengan sosialisasi, menyampaikan materi, mendemonstrasikan kegiatan serta melakukan ecalusi. Hasil pengabdian menunjukkan bahwa untuk menumbuhkan jiwa keterampilan dan kreatifitas siswa sekolah dasar dan untuk menggerakan kesadaran siswa dalam pengelolaan limbah yang ada di sekitar agar menjadi barang yang bermanfaat bahkan memiliki nilai jual. Selain menjadi barang yang bermanfaat, dapat pula mengurangi sampah yang ada di sekitar. Hasil dari kegiatan ini diharapkan dapat mendorong siswa untuk mengembangkan limbah yang bermanfaat yang ada di lingkungan sekitar menjadi barang yang bermanfaat dan dapat memberikan motivasi bagi masyarakat khususnya siswa sekolah dasar untuk meningkatkan kemampuannya dan berkarya sehingga mendatangkan manfaat bagi dirinya dan masyarakat.
Pelestarian Tari Mangaru Sebagai Bentuk Kearifan Lokal pada Siswa Sekolah Dasar Irwan, Irwan; Wahyudin, Amal; Sumantri, Sri; Faslia, Faslia; Agus, Jufri; Amelia, Amelia; Damayanti, Atun; Yusfita, Yusfita; Citra, Devi
Journal Of Human And Education (JAHE) Vol. 4 No. 4 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i4.1287

Abstract

The Mangaru Dance Tradition is one of the government art dances during the Buton Sultanate which depicts patriotism, nationalism and solidarity between kingdoms or sultanates. The purpose of this service is to find out the preservation of the Mangaru dance as a form of local wisdom of the Buton tribe for elementary school students and to find out the educational values ​​of elementary school children in the implementation of the Mangaru Dance tradition in the Buton Islands, especially at SD Negeri 2 Katobengke, Betoambari District, Baubau City. The results of this service illustrate that the implementation of the Mangaru dance tradition has educational values ​​for elementary school children such as instilling in children a love of culture, having ethics, stimulating motor development, children's cognitive development, language development, social emotional development and children's art development. The educational values ​​in the Mangaru Dance tradition are fully accumulated in the Mangaru Dance performance. The Mangaru Dance can be preserved by stimulating children to introduce and learn the Mangaru dance from an early age at all levels of school.
Analisis Penerapan Sak Etap Pada Badan Usaha Milik Desa (BUMDESA) Napoleon Desa Waitii Barat Kecamatan Tomia Kabupaten Wakatobi Sumantri, Sri; Salihi, Said Saleh; Ayudin, Ayudin
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14201

Abstract

This research aims to analyze the implementation of SAK ETAP in Napoleon Village-Owned Enterprises (BUMDesa), West Waitii Village, Tomia District, Wakatobi Regency. The data analysis method used in this research is descriptive qualitative. Data sources were obtained from primary data by direct interviews with West Waitii Village officials, Tomia District, Wakatobi Regency, especially the village head, village secretary and village treasurer, as well as secondary data obtained from Napoleon Village-Owned Enterprise (BUMDesa) documents, West Waitii Village, Tomia District, Wakatobi Regency. . The research results show that BUMDesa Napoleon West Waitii Village in Tomia District has prepared financial reports but has not implemented SAK ETAP. This is caused by the limited knowledge of BUMDesa managers regarding accounting. The suggestion for this is that the West Waitii Village Government, Tomia District, Wakatobi Regency should provide training/coaching to BUMDesa Managers regarding preparing financial reports and creating accounting applications for BUMDesa to make it easier for managers to apply accounting, so that BUMDesa managers can make reports in accordance with Financial Accounting Standards. (SAK) ETAP
Analysis of the Effect of Cost Accounting Information Systems, Technological Innovation, and Organizational Culture on Cost Efficiency in Manufacturing Companies in Surabaya Judijanto, Loso; Sumantri, Sri
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.712

Abstract

This study investigates the relationships between key organizational factors—Cost Accounting Information System (CAIS), Technological Innovation, and Organizational Culture—and their impact on Manufacturing Efficiency. Utilizing quantitative analysis, the study examines an original sample of data from diverse industries. The hypothesis testing results reveal significant positive relationships between CAIS, Technological Innovation, Organizational Culture, and Manufacturing Efficiency. The findings underscore the importance of effective cost accounting systems, technological advancements, and positive organizational cultures in optimizing manufacturing processes. This abstract encapsulates the study's contributions, highlighting its implications for organizational decision-making and avenues for future research.
Co-Authors Agus, Jufri Agusalim Agusalim, Agusalim Akbar, Azaz Amelia Amelia Ayudin, Ayudin Citra, Devi Damayanti, Atun Faslia, Faslia Gawise, Gawise Hadi Fahmi Bahari, Nur Irwan Irwan Judijanto, Loso Kamarudin Kamarudin kosilah, Kosilah La Ode Kamaluddin Mursidi Lusmawati , Lusmawati Manan Manan, Manan Masri Muhamad Ridwan Salihi, Said Saleh Suarti Suarti, Suarti Syamsurijal Tria, Tria Wahyudin, Amal Yusfita, Yusfita