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All Journal Jurnal Ilmiah Akuntansi Kesatuan PINISI Discretion Review ARRUS Jurnal Pengabdian Kepada Masyarakat
Yunus, Asmar
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Workshop Pembuatan Souvenir dari Bahan Upcycle bagi Anak Disabilitas di UPT SLB Negeri 1 Bulukumba guna Meningkatkan Keterampilan Vokasional Meliyana, Sitti Masyitah; Ahmar, Ansari Saleh; Yunus, Asmar; Jamaluddin, Jamaluddin
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku3404

Abstract

Workshop pembuatan souvenir dari bahan upcycle merupakan salah satu program yang bertujuan untuk meningkatkan keterampilan vokasional anak dengan disabilitas. Kegiatan ini dilaksanakan di UPT SLB Negeri 1 Bulukumba dengan fokus pada pengolahan bahan bekas menjadi produk kreatif dan bernilai ekonomi. Metode pelaksanaan meliputi pemberian materi dasar tentang konsep upcycle, pelatihan teknik produksi, dan pendampingan langsung selama proses pembuatan souvenir. Bahan yang digunakan sangat mudah di dapatkan yaitu dari bagian dari pohon kelapa. Hasil kegiatan menunjukkan bahwa peserta mampu memahami konsep upcycle dan menghasilkan produk kreatif yakni souvenir replika perahu pinisi. Selain meningkatkan keterampilan praktis, workshop ini juga memberikan dampak positif terhadap kepercayaan diri dan motivasi peserta dalam mengembangkan potensi diri. Program ini diharapkan menjadi model pemberdayaan yang dapat diterapkan di berbagai lembaga pendidikan khusus untuk mendukung kemandirian ekonomi anak disabilitas.
Challenges and Opportunities of Green Innovation for Indonesian MSMEs: Integrating Maqasid Shariah Perspective with 2024 KADIN Data Yunus, Asmar; arif, Adriansyah; Yunita Yusuf, Yulia; Gaffar, Andi Nurrahma; Syukur, Mukarramah
PINISI Discretion Review Volume 9, Issue 1, September 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i1.78045

Abstract

The transformation towards a green economy presents a strategic challenge and opportunity for Indonesian MSMEs (Micro, Small, and Medium Enterprises), which comprise over 99% of national business units. This descriptive-qualitative documentary study, utilizing secondary data from KADIN, BPS, and the Ministry of Cooperatives and SMEs, aimed to analyze the challenges and opportunities for implementing Green Innovation in MSMEs, based on 2024 data from KADIN Indonesia, and to review its relevance through the perspective of maqashid syariah (the objectives of Sharia). The findings reveal that green adoption is hindered by low technology literacy, limited access to green financing, inadequate HR training, and insufficient halal and environmental certification, yet significant opportunities exist due to rising consumer awareness of eco-friendly and halal products, supportive green financing policies from the OJK, and free halal certification programs from BPJPH. From a maqashid syariah perspective, Green Innovation aligns with the spiritual and moral objectives of Hifz al-Din (preservation of religion) and Hifz al-Nafs (preservation of life), underscoring ethical halal production, environmental sustainability, and social responsibility. The study concludes that the synergy between Green Innovation and Islamic values can enhance MSME competitiveness and foster an inclusive, equitable, and sustainable green and halal economic ecosystem in Indonesia.
The Influence of the Flypaper Effect on Regional Financial Performance with SiLPA as Moderator in South Sulawesi Regencies Azis, Fajriani; Tikollah, M. Ridwan; Yunus, Asmar; Ramadhani, Magfirah Wahyu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4241

Abstract

This study aims to analyze the effect of the flypaper effect on regional financial performance with the budget surplus as a moderating variable in districts/municipalities in South Sulawesi Province. The flypaper effect refers to the phenomenon in which local governments are more responsive to central government transfers, particularly the general allocation fund, than to local own-source revenue. This study employs panel data from 24 districts/municipalities for the period 2021–2023, using a quantitative approach through multiple linear regression and moderated regression analysis based on the interaction model. The results indicate that general allocation fund and local own-source revenue have a significant effect on regional expenditure, while the special allocation fund and revenue sharing fund do not. The flypaper effect is confirmed, with general allocation funds being more “sticky” to regional government spending compared to local own-source revenue. Furthermore, budget surplus significantly moderates this relationship, where high budget surplus tends to weaken, while low budget surplus strengthens the influence of the flypaper effect on regional financial performance. These findings highlight the importance of efficient budget management to ensure that transfer funds optimally enhance regional fiscal performance.
Co-Authors Ahmar, Ansari Saleh arif, Adriansyah Azis, Fajriani Gaffar, Andi Nurrahma Jamaluddin Jamaluddin M. Ridwan Tikollah Magfirah Wahyu Ramadhani Sitti Masyitah Meliyana R. Syukur, Mukarramah Yunita Yusuf, Yulia