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All Journal JURNAL PENDIDIKAN TAMBUSAI Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Aktiva : Riset Akutansi dan Keuangan Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Pendidikan Terapan Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Akademik Pengabdian Masyarakat Journal of Innovative and Creativity Journal of Halal Industry Studies JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Akuntansi Nommensen Outline Journal of Community Development
Akib, Ambarwati
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pelatihan Penulisan Karya Ilmiah bagi Guru SMK Negeri 3 Jeneponto Fajriani Azis; Asmar Asmar; Magfirah Wahyu Ramadhani; Ambarwati Akib; M. Ridwan Tikollah
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.6708

Abstract

This study is designed to improve the writing skills of teachers at SMK Negeri 3 Jeneponto by offering training on how to write scientific articles that conform to journal requirements. The research uses interactive lectures and group discussions, allowing teachers to actively participate in conversations to deal with difficulties and come up with solutions in scientific writing. The findings indicate that the training effectively enhanced teachers' ability to find scientific sources, write articles that meet academic standards, and choose suitable journals for publication. Furthermore, the teachers showed strong enthusiasm for conducting Classroom Action Research (CAR) and expressing their ideas through scientific writing. As a result, this training helps to boost teacher professionalism and the overall quality of education at SMK Negeri 3 Jeneponto.
Training on Managing Priority Needs to Curb Consumptive Behavior among Students at SMK 1 Pare-pare. Utami, Dwi; Sri Utami; Magfirah Wahyu Ramadhani; Ambarwati Akib; Nurul Chalisa Majiding
Outline Journal of Community Development Vol. 2 No. 3: March 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/258xmf94

Abstract

Consumptive behavior among students, especially in vocational schools, is a growing concern influenced by low financial literacy and weak self-control in the digital era. This community service program aimed to reduce such behavior through participatory training on needs management. Conducted at SMK Negeri 1 Pare-pare, the program engaged students in interactive sessions, simulations, and discussions to enhance their understanding of financial planning and prioritization. The results showed improved knowledge, increased awareness of spending habits, and a positive shift in attitudes toward money management. The training was well-received by both students and school staff, highlighting the importance of continued financial education. This initiative supports the development of responsible financial behavior among youth.
Optimizing Data Analysis Competencies of Accounting Education Students through the Introduction of the STATA Application Akib, Ambarwati; Ramadhani, Magfirah Wahyu; Utami, Sri; Utami, Dwi; Majiding, Nurul Chalisa
Outline Journal of Community Development Vol. 3 No. 2: November 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/wcdjzh47

Abstract

The ability to process and analyze statistical data is an essential skill for Accounting Education students, particularly in the preparation of quantitative research. However, most students are still limited to the use of common statistical software, necessitating mastery of more comprehensive applications such as STATA. This community service activity aims to improve students' understanding and skills in using STATA through socialization and practice-based training. The implementation methods included preparation, opening and socialization, core training, group discussions and case studies, evaluation, and preparation of reports and publications. The activity was attended by fifth-semester Accounting Education students at Makassar State University. The evaluation results showed an increase in participants' understanding and ability to operate STATA. This activity had a tangible impact on improving student competency and supporting the implementation of the Tri Dharma of Higher Education, particularly community service. It is recommended that similar training be conducted continuously with more in-depth coverage of statistical analysis material.
PERAN ASPEK KEPERILAKUAN DALAM PENERAPAN AKUNTANSI KEBERLANJUTAN: DARI KESADARAN SOSIAL HINGGA IMPLEMENTASI ORGANISASI Ambarwati Akib
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi (in progress)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/64n18h21

Abstract

The successful implementation of sustainability accounting relies not only on organizational systems and policies but also on the underlying human behavior and organizational culture. This study analyzes the role of behavioral aspects in implementing sustainability accounting through an extensive literature review of national and international publications. The findings indicate that sustainability awareness, ethical values, managerial motivation, and an open organizational culture significantly shape the effectiveness of sustainability reporting. Moreover, external pressures—such as stakeholder expectations and regulatory frameworks including the Global Reporting Initiative (GRI) and Environmental, Social, and Governance (ESG) standards—reinforce organizational commitment to social and environmental accountability. Consequently, behavioral factors are essential in transforming sustainability accounting from a compliance-oriented activity into a value-driven managerial practice. This study contributes theoretically by offering a deeper understanding of how human behavior integrates with sustainability accounting practices to support long-term sustainable development.
Praktik Akuntansi Manajemen dalam Pengambilan Keputusan Anggaran pada Koperasi Karyawan Majiding, Nurul Chalisa; Akib, Ambarwati
Jurnal Akuntansi Nommensen Vol. 4 No. 2 (2025): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v4i2.2948

Abstract

Praktik akuntansi manajemen memiliki peran penting dalam mendukung proses pengambilan keputusan pada organisasi koperasi, di mana rasionalitas ekonomi dan nilai sosial berjalan berdampingan. Penelitian ini bertujuan untuk mengeksplorasi bagaimana praktik akuntansi manajemen diterapkan dalam proses pengambilan keputusan anggaran pada Koperasi Karyawan Segeru Makassar. Menggunakan pendekatan studi kasus kualitatif, data dikumpulkan melalui wawancara mendalam dengan manajer dan ketua koperasi, disertai analisis dokumen dan observasi langsung. Hasil penelitian menunjukkan bahwa pengambilan keputusan anggaran di koperasi ditandai oleh praktik akuntansi manajemen yang bersifat hibrid, yaitu perpaduan antara prosedur formal berbasis data dan musyawarah partisipatif antaranggota. Proses penganggaran tidak semata berfungsi sebagai alat perencanaan keuangan, tetapi juga sebagai praktik sosial yang merefleksikan nilai transparansi, kepercayaan, dan akuntabilitas kolektif. Selain itu, pengambilan keputusan dipengaruhi oleh kompetensi manajerial, norma kelembagaan, dan budaya organisasi yang menekankan kesejahteraan anggota. Penelitian ini berkontribusi pada pengembangan literatur dengan memperluas pemahaman mengenai akuntansi manajemen sebagai praktik sosial dalam konteks koperasi. Temuan juga memberikan implikasi praktis bagi pengelola dan pembuat kebijakan koperasi untuk memperkuat sistem penganggaran melalui peningkatan kapasitas sumber daya manusia dan penerapan akuntansi digital.
Penerapan PSAK 16 dalam Perhitungan Depresiasi dan Penurunan Nilai Aset Tetap pada Usaha Percetakan Skala Mikro Akib, Ambarwati; Majiding, Nurul Chalisa
Jurnal Akuntansi Nommensen Vol. 4 No. 2 (2025): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v4i2.2951

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK 16 tentang Aset Tetap pada usaha percetakan skala mikro, khususnya dalam perhitungan depresiasi dan penurunan nilai aset tetap. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi pada salah satu usaha percetakan di Kota Makassar. Hasil penelitian menunjukkan bahwa pencatatan aset tetap telah dilakukan secara sederhana dengan mencantumkan harga perolehan dan tahun pembelian, namun belum disertai perhitungan depresiasi dan penurunan nilai sesuai ketentuan PSAK 16 dan PSAK 48. Berdasarkan simulasi perhitungan menggunakan metode garis lurus, total beban depresiasi tahunan seharusnya mencapai Rp 64.537.500. Tidak dilakukannya penyusutan dan uji penurunan nilai menyebabkan laporan keuangan tidak mencerminkan kondisi ekonomi yang sebenarnya. Temuan ini menunjukkan bahwa tingkat pemahaman akuntansi pelaku usaha mikro masih rendah, terutama dalam aspek pengakuan, pengukuran, dan penyajian aset tetap. Penelitian ini menekankan pentingnya peningkatan literasi akuntansi bagi pelaku UMKM agar dapat menerapkan standar akuntansi secara lebih tepat dan menghasilkan laporan keuangan yang andal
Transformasi keunggulan kompetitif industri pangan halal: Tinjauan sistematis pengaruh sertifikasi halal terhadap nilai jual dan diferensiasi produk Utami, Sri; Akib, Ambarwati; Utami, Dwi; Ramadhani, Magfirah Wahyu; Majiding, Nurul Chalisa
Journal of Halal Industry Studies Vol. 4 No. 2 (2025): Journal of Halal Industry Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jhis.v4i2.2338

Abstract

The global halal food market is experiencing significant growth, with a valuation of USD 2.71 trillion in 2024, driven by the implementation of mandatory halal certification regulations in Indonesia, which is transforming the food industry's competitive landscape. This research aims to analyze the influence of halal certification on product value and food product differentiation through a Systematic Literature Review approach. The research method employs the PRISMA framework, analyzing 10 reputable international journals published during 2021-2025 across the Scopus, Web of Science, ScienceDirect, and Google Scholar databases. Thematic analysis identifies patterns and mechanisms of halal certification's influence on market performance. Research findings demonstrate that halal certification increases Muslim consumers' willingness to pay, serves as a quality signal that enhances brand value, and creates a sustainable competitive advantage through blockchain integration to enhance supply chain transparency. Product differentiation is strengthened by multidimensional strategies encompassing price differentiation, nutritional quality, packaging innovation, and ingredient authenticity. Research concludes that halal certification constitutes a strategic asset, creating sustainable added value, and offers recommendations for halal standard harmonization, IoT and blockchain technology adoption, and the development of a comprehensive differentiation strategy for food producers.
Peran Influencer dalam Meningkatkan Omzet Harian UMKM Kaku Food di Kota Makassar Harianto, Dedi; Utami, Dwi; Akib, Ambarwati; Nuraisyiah, Nuraisyiah
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2025 : PROSIDING EDISI 7
Publisher : Seminar Nasional LP2M UNM

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

Abstract

Abstrak. Penelitian ini bertujuan untuk mengkaji peran influencer dalam meningkatkan omzet harian UMKM KAKU FOOD di Kota Makassar melalui strategi pemasaran digital. Pendekatan yang digunakan adalah kualitatif deskriptif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam dengan pemilik UMKM, influencer, dan konsumen, serta observasi terhadap aktivitas media sosial KAKU FOOD di Instagram dan TikTok. Hasil penelitian menunjukkan bahwa promosi melalui influencer lokal mampu meningkatkan visibilitas brand, membangun kepercayaan konsumen, dan mendorong keputusan pembelian secara langsung. Visual produk yang menarik, testimoni yang autentik, serta interaksi yang tinggi dalam konten media sosial menjadi faktor utama yang memengaruhi respons konsumen. Selain peningkatan omzet harian, strategi ini juga berdampak pada loyalitas pelanggan dan persepsi positif terhadap kualitas brand. Dengan demikian, influencer marketing dapat menjadi strategi efektif dalam memperkuat daya saing UMKM di era ekonomi digital, khususnya di sektor kuliner.Kata Kunci: Influencer, UMKM, Pemasaran Digital, Media Sosial, Omzet Harian
Transformasi Kurikulum dan Pembelajaran di SMK Negeri 2 Pinrang pada Era Teknologi dan Keterampilan Industri 4.0 Utami, Dwi; Ramadhani, Maghfirah Wahyu; Utami, Sri; Akib, Ambarwati; Majiding, Nurul Chalisa
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengkaji transformasi kurikulum dan pembelajaran di SMK Negeri 2 Pinrang dalam menghadapi era teknologi dan keterampilan Industri 4.0. Kurikulum berperan strategis dalam merancang pembelajaran yang tidak hanya menekankan aspek akademik, tetapi juga keterampilan sosial, moral, dan digital. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara, observasi, dan analisis dokumen. Informan penelitian terdiri atas wakil kepala sekolah bidang kurikulum, guru, dan siswa yang dipilih secara purposive. Hasil penelitian menunjukkan bahwa: (1) transformasi kurikulum dilakukan melalui adopsi Kurikulum Merdeka yang berfokus pada penguatan karakter, literasi, keterampilan 4C (critical thinking, creativity, communication, collaboration), dan kewirausahaan; (2) transformasi pembelajaran diwujudkan melalui penerapan pembelajaran berpusat pada siswa, pemanfaatan teknologi digital, dan project-based learning; serta (3) transformasi sarana dan prasarana dilakukan dengan peningkatan fasilitas teknologi untuk mendukung pendidikan vokasi berbasis Industri 4.0. Transformasi ini berdampak positif terhadap kesiapan siswa dalam menghadapi tuntutan dunia kerja modern.
Co-Authors Adriansyah Ahmad Asmar Asmar Azis, Fajriani Dedi Harianto Dwi Ayu Siti Hartinah Dwi Utami DWI UTAMI Fajriani Azis Farhan Dwinanda Hanisyahputra Hasyim, Hajerah Hasyim, Sitti Hajerah M. Ridwan Tikollah Magfirah Wahyu Ramadhani Majiding, Nurul Chalisa Nuraisyiah, Nuraisyiah Ramadhani, Maghfirah Wahyu Sri Utami SRI UTAMI Syahir Fadli