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All Journal Jurnal Pengabdian Masyarakat Bangsa Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang JURNAL RISET DIWA BAHARI Jurnal Penelitian Multidisiplin Bangsa Jurnal Pengabdian Masyarakat Mentari Jurnal Ekonomi, Manajemen, Akuntansi
Pratama, Is Arianto
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Implementation of Digital Transformation and Artificial Intelligence as Innovation for MSMEs in the Era of Industrial Revolution 4.0 Adiningsih, Sri Hutami; Pratama, Is Arianto
Jurnal Penelitian Multidisiplin Bangsa Vol. 1 No. 7 (2024): Desember
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v1i7.130

Abstract

Technology plays an important role in economic development. Covid-19 has changed people's lifestyles and the behavioral patterns of business actors have transformed from traditional to digital. Even though Covid-19 has had a significant impact in the form of a decline in the global economy, including on Micro, Small and Medium Enterprises (MSMEs), it has also provided lessons in the form of adaptation to innovation and digital transformation in the form of the application of the latest technology and artificial intelligence. This research uses a qualitative descriptive method and research data is collected through articles, journals, books, and official sources that are reliable and accurate.  This research aims to describe phenomena or events from the development of the Industrial Revolution 4.0 era which supports the growth of MSMEs to change or transform digitally with the help of artificial intelligence so that they can grow and compete globally. The results of this research show that the Industrial Revolution 4.0 and digital transformation can provide opportunities and strengths to build sustainable businesses. Along with changes in people's consumption patterns, MSMEs have also implemented digital adoption in the form of switching to e-commerce platform sites, food delivery applications, and online business models. However, the adoption of artificial intelligence is still not widely used by MSMEs. However, several MSMEs have adopted artificial intelligence technology such as chatbot applications for automatic customer communication services. Apart from that, support and providing programs from the government and the private sector are needed for MSMEs so that they can develop and adapt their business models to the latest technological adaptations so that MSMEs are also able to survive and even grow rapidly in the future.
Development Of Contextual Accounting Learning Assessment Based On Lesson Study In High School Adiningsih, Sri Hutami; Pratama, Is Arianto; Syam, Andi Zulitsnayarti Mardhani; Damasinta, Alfiana
Jurnal Penelitian Multidisiplin Bangsa Vol. 1 No. 11 (2025): April
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v1i11.399

Abstract

This research aims to analyze and describe the implementation of accounting learning assessments by secondary school teachers in Mamuju City, West Sulawesi, as well as developing contextual assessment-based lesson studies. The research uses a research and development (R&D) approach with the subject of junior high school accounting teachers. Data was collected through interviews, observation and documentation, then analyzed using an interactive analysis model which includes data collection, reduction, presentation and verification. The validity of the data was tested through triangulation of methods and sources. The results show that the assessment includes affective, cognitive and psychomotor aspects. Affective assessment includes spiritual and social attitudes, each of which uses self-assessment techniques as well as observation, reflection journals, and peer assessment. Cognitive assessment is carried out through tests and assignments, while psychomotor assessment involves projects, performance and portfolios. Development was carried out on assessment instruments for these three aspects, including improvements to techniques, instruments, and timing of assessment implementation.
Professional Allowances, Motivation, and the Construction of Teacher Performance in the Digital Education Era Andi Zulitsnayarti Mardhani Syam; Adiningsih, Sri Hutami; Damasinta, Alfiana; Pratama, Is Arianto
Jurnal Penelitian Multidisiplin Bangsa Vol. 1 No. 11 (2025): April
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v1i11.404

Abstract

The transition to the digital education era requires teachers to play a role as learning facilitators that is responsive, adaptive, and capable of accommodating the dynamics of change in the teaching and learning process. In this context, teacher professional allowances are expected to serve as a means to enhance welfare while also promoting the professionalism of educators. This paper aims to explore the relationship between professional allowances, work motivation, and the construction of teacher performance in facing educational challenges in the digital era. Using a descriptive-qualitative approach based on literature review, this article examines the extent to which professional allowances can drive teachers' internal motivation and shape professional performance in line with the demands of digital transformation. The findings indicate that targeted allowance provision can enhance work enthusiasm, innovation in learning, and overall teacher performance quality. However, issues such as complex administrative burdens in the disbursement process and suboptimal distribution remain obstacles that need to be addressed. Therefore, more efficient, inclusive professional allowance policies are necessary to meet teachers' needs for professional development in the digital era.
Analysis of The Impact of The Collapse of The Composite Stock Price Index on The Rate of Inflation in Indonesia S, Sri Hutami Adiningsih; Pratama, Is Arianto
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.9039

Abstract

The decline in the Indonesia Composite Stock Price Index (IHSG) is often linked to economic instability and its potential impact on inflation. This study analyzes the relationship between IHSG decline and inflation in Indonesia using a qualitative approach through a literature review of previous studies, economic reports, and relevant theories in capital markets and macroeconomics. Findings suggest that a sharp IHSG decline can contribute to inflation through reduced investment, currency depreciation, and decreased investor confidence, affecting price stability. Additionally, global economic dynamics and monetary policy significantly influence this relationship.This study provides insights for policymakers and market participants to understand stock market fluctuations’ impact on the national economy and develop adaptive strategies to navigate economic uncertainties.
Pelatihan Penggunaan Software Mendeley untuk Meningkatkan Keterampilan Menulis Karya Ilmiah Mahasiswa Pendidikan Ekonomi Universitas Negeri Makassar Adiningsih , Sri Hutami; Pratama, Is Arianto; Syam, Andi Zulitsnayarti Mardhani; Damasinta, Alfiana
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2322

Abstract

Keterampilan menulis karya ilmiah menjadi kebutuhan penting dalam dunia pendidikan tinggi, khususnya bagi mahasiswa yang berada pada tahap akhir studi. Penguasaan keterampilan ini bukan hanya mencerminkan kemampuan berpikir ilmiah, tetapi juga menentukan kelulusan dan kontribusi dalam bidang akademik. Salah satu permasalahan umum dalam penulisan karya ilmiah adalah pengelolaan referensi yang masih dilakukan secara manual. Artikel ini membahas pelatihan penggunaan software Mendeley sebagai alat bantu pengelolaan referensi untuk mahasiswa Pendidikan Ekonomi Universitas Negeri Makassar (UNM). Melalui pelatihan intensif, mahasiswa diharapkan mampu mengelola referensi dan menyusun sitasi secara sistematis dan efisien, sehingga kualitas karya ilmiah meningkat. Artikel ini juga menyajikan hasil evaluasi pelatihan yang menunjukkan peningkatan signifikan dalam kemampuan menulis ilmiah setelah mengikuti pelatihan.
METODE PEMBELAJARAN E-LEARNING DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODELING (TAM) UNTUK PEMBELAJARAN AKUNTANSI Adiningsih S, Sri Hutami; Pratama, Is Arianto
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.156

Abstract

This study aims to develop an e-learning based learning model. By implementing e-learning learning design, both lecturers and students can more easily design and develop courses, especially those relevant to the needs of accounting learning in the Accounting Study Program, State University of Makassar. The main objective of this study is to identify factors that influenceThe success of e-learning through the Technology Acceptance Model (TAM) approach, encourages the optimization of e-learning utilization in the learning process, and increases the effectiveness of its use in the Makassar State University environment. The design of the e-learning learning system in this study refers to the TAM concept, which is a model that explains user acceptance of information technology systems. This model consists of five main constructs: perceived usefulness, perceived ease of use, attitude toward behavior, behavioral intention, and actual technology use. Hypothesis testing was carried out using the Structural Equation Modeling (SEM) method, through the stages of validity and reliability evaluation, model fit testing, latent construct coefficient analysis, and indirect and total effect testing. Of the seven hypotheses proposed, five were accepted, and other two hypotheses were rejected.
Analysis of Tax Compliance Challenges in Indonesia: Perspectives of Digitalization, Regulation, and Tax Literacy Adiningsih S, Sri Hutami; S, Ratnah; Pratama, Is Arianto; Kurniawan , Kurniawan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.345

Abstract

This study analyzes various challenges affecting tax compliance improvement in Indonesia through a literature review using a descriptive qualitative approach. Findings indicate that low tax literacy, regulatory complexity, barriers to digitalization, high compliance costs, and low public trust are the main factors hindering taxpayer compliance. Meanwhile, digitalization such as e-filing and e-billing have facilitated tax administration, but are not yet optimal due to digital literacy constraints. Efforts to improve compliance require ongoing education, regulatory simplification, improved public services, and increased government transparency.
Analasis Sintasan dan Pertumbuhan Kerang Pada Sistem Integrated Agriculture Aquakulture (IAA) Model Floating-Bed Berbasis GIS Dwi Putra, Andrian Dwi; Kabangga, Arnold; Nursyahran, Nursyahran; Heriansah, Heriansah; Pratama, Is Arianto
Jurnal Riset Diwa Bahari (JRDB) Volume 3, Nomor 2, 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Institut Teknologi dan Bisnis Maritim Balik Diwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63249/jrdb.v3i2.109

Abstract

Fish farming activities in ponds produce waste in the form of feed residues and metabolic products such as urine and feces. To minimize the accumulation of these residual nutrients, an Integrated Multi-Trophic Aquaculture (IMTA) system is applied that combines organisms of different trophic levels: fed organisms (fish, shrimp), organic extractive organisms (sea cucumbers, shellfish, sea urchins), and inorganic extractive organisms (seaweed). This study aims to evaluate the influence of floating-bed-based integrated cultivation system on the survival and growth of kijing clams (Corbicula sp.). The experimental design used a Group Random Design (RAK) with nine units of experimental ponds at the People's Hatchery Unit (UPR) Sipurennu, Soppeng Regency, for 90 days. Three treatments were tested based on floating-bed moving time intervals: A (no displacement), B (10-day replacement), and C (20-day replacement). The main parameter observed was Absolute Weight Growth (PBM). The results showed that the highest PBM was found in treatment B (117.6 g), while the lowest was in treatment A (31.5 g). The ANOVA test showed significant differences between treatments (P<0.05), indicating that the frequency of displacement of extractive species affects the growth rate. In conclusion, the Integrated Agriculture-Aquaculture (IAA) system with a floating-bed model has a significant impact on the survival and growth of kijing mussels through the management of ecological utilization of aquaculture waste
Pelatihan Monitoring Terumbu Karang untuk Mendukung Pengembangan Ekowisata dan Ekonomi Masyarakat Pesisir Pratama, Is Arianto; Lapong, Muhammad Imran; Adiningsih S, Sri Hutami; Tadampali, Andi Caezar To; S, Ratnah
Jurnal Pengabdian Masyarakat Mentari Vol. 2 No. 9 (2026): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v2i9.255

Abstract

Terumbu karang merupakan ekosistem pesisir yang memiliki nilai ekologis dan ekonomi yang tinggi, terutama sebagai penopang kegiatan ekowisata bahari. Pulau Barrang Caddi di Kota Makassar merupakan salah satu wilayah pesisir yang memiliki potensi terumbu karang sebagai daya tarik wisata, namun pemanfaatannya belum sepenuhnya diimbangi dengan upaya pengelolaan dan monitoring yang berkelanjutan. Rendahnya pengetahuan dan keterampilan masyarakat pesisir dalam melakukan monitoring terumbu karang menjadi salah satu faktor yang berkontribusi terhadap menurunnya kualitas ekosistem laut. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas masyarakat pesisir Pulau Barrang Caddi melalui pelatihan monitoring terumbu karang guna mendukung pengembangan ekowisata dan peningkatan ekonomi masyarakat secara berkelanjutan. Metode pelaksanaan kegiatan meliputi tahap persiapan, pelatihan teori, praktik lapangan monitoring terumbu karang, serta evaluasi dan pendampingan. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan masyarakat dalam melakukan monitoring terumbu karang secara sederhana dan partisipatif. Selain itu, masyarakat mulai memahami pentingnya pemanfaatan data monitoring sebagai dasar pengelolaan ekowisata berbasis konservasi. Kegiatan ini diharapkan dapat mendorong keterlibatan aktif masyarakat dalam menjaga kelestarian terumbu karang sekaligus meningkatkan peluang ekonomi melalui pengembangan ekowisata berkelanjutan di wilayah pesisir Kota Makassar.
Co-Authors Adiningsih S, Sri Hutami Andi Zulitsnayarti Mardhani Syam Damasinta, Alfiana Dwi Putra, Andrian Dwi Heriansah, Heriansah Kabangga, Arnold Kurniawan , Kurniawan Lapong, Muhammad Imran Nursyahran, Nursyahran S, Ratnah Syam, Andi Zulitsnayarti Mardhani Tadampali, Andi Caezar To