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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi Jurnal Abdi Insani MANDAR: Management Development and Applied Research Journal Jurnal Ekonomi Economics and Business Journal Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah
Abdul Galib
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Pengaruh Partisipasi Anggaran Dan Penekanan Anggaran Terhadap Kesenjangan Anggaran (Studi Kasus Pemerintah Daerah Kabupaten Majene) Indra Basir; Muhammad Ihsan Ansari; Jumardi; Abdul Galib; Muh Aslam
MANDAR: Management Development and Applied Research Journal Vol 5 No 2 (2023): Periode Juni
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v5i2.2828

Abstract

This study aims to find out how budget participation and budget emphasis affect budget gaps in majene district government. The population in this study was all official offices in Majene Regency, which amounted to 20 offices. The sample selection method is purposive sampling. The sample of this research amounted to 60 samples. Data analysis using multiple linear regression test analysis tools, data validity and realibility test and classical assumption test consisting of normality test, multicholinearity test, heteroskedasticity test, . Hypothesis testing is carried out by partial testing (t), simultaneous testing (f), and determination (R2 ). The results of data analysis or multiple linear regressions show that partially (t) the variables of budget participation and budget emphasis affect budget lengths, Simultaneously (f) budget participation, and budget emphasis affects jointly on budget lengths. In the adjusted column R square is 0.470 or 47%, which means budget participation and budget emphasis in explaining the budget equivalent variable of 47% while 53% is explained by other variables not described in this study.
TRAUMA HEALING STRATEGIES THROUGH PAPPASANG KALINDAQDAQ MANDAR AS AN ECONOMIC RECOVERY EFFORT IN EARTHQUAKE-PRONE AREAS IN WEST SULAWESI Putra Safa'at; Anriawan Anriawan; Asno Y. Tore; Putri Alicia Pratiwi; Hermaliya Jumita Sari; Abdul Galib
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

West Sulawesi Province is an area with the highest disaster risk index in Indonesia in 2022. In the last decade, the most common disaster in West Sulawesi is the earthquake, which has traumatised the community and crippled the economy. This research will provide the right strategy in handling trauma in earthquake-prone areas in West Sulawesi which is expected to be able to restore the community's economy. This research is a qualitative research using a phenomenological approach. The phenomenological analysis used adheres to transedental phenomenology. Based on the results of the research conducted, it was found that one of the appropriate strategies in handling trauma is trauma healing through the local wisdom of Pappasang Kalindaqdaq Mandar which contains various messages and at the same time motivation that can treat trauma in post-earthquake communities to return to their activities so that they can restore the economy that was once paralysed.
Sistem Pengelolaan Marhun Berdasarkan Perspektif PSAKS 107 pada Budaya Pata’gal lita Masyarakat Suku Mandar Sulawesi Barat Nasmira, Nasmira; Rufaida, Erty Rospyana; Galib, Abdul
Jurnal Mediasas: Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Vol. 7 No. 2 (2024): Jurnal Mediasas: Media Ilmu Syariah dan Ahwal Al-Syakhsiyyah
Publisher : Islamic Family Law Department, STAI Syekh Abdur Rauf Aceh Singkil, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58824/mediasas.v7i2.176

Abstract

The practice of pawning has become part of culture with the aim of helping each other. One area where this practice has become part of the culture is the Mandar tribe community in West Sulawesi. The Mandar people call it pata’gal lita. However, based on initial analysis, there are still pawning practices that are not in accordance with Islamic sharia principles. The aim of this research is to determine the management system for Marhun (Pawned Objects) based on the PSAKS 107 Perspective on the Pata’gal lita Culture of the Mandar Tribe Community of West Sulawesi. This research uses qualitative methods and is descriptive qualitative in nature. This research uses an ethnographic approach. Data was collected through interviews and documentation. Based on the research results, it is known that the system for managing pawned goods (marhun) in the Pata’gal lita culture of the Mandar Tribe Community in West Sulawesi has two forms. The first is that pawned goods (marhun) are managed in an advisory manner as long as the goods are still in pawned status. Second, pawned goods (marhun) are managed by the owner of the goods but the harvest is shared between the lender and borrower. PSAKS 107 states that murtahin should only use Marhun to cover the costs of maintenance and upkeep of pawned goods. This is considered an additional benefit of providing a loan. Because pawning is a form of mutual assistance, as is the case with debts and receivables, if there is profit obtained from debts and receivables, this is considered usury which is haram in Islamic law. [Praktik gadai telah menjadi bagian dari budaya dengan maksud untuk saling membantu. Salah satu wilayah di mana praktik ini sudah menjadi bagian dari budaya adalah masyarakat Suku Mandar di Sulawesi Barat. Masyarakat Mandar menyebutnya dengan istilah pata’gal lita. Namun, berdasarkan analisis awal, masih terdapat praktik gadai yang tidak sesuai dengan prinsip-prinsip syariah Islam. Tujuan penelitian ini adalah mengetahui sistem pengelolaan Marhun (objek gadai) berdasarkan perspektif PSAKS 107 pada Budaya Pata’gal lita Masyarakat Suku Mandar Sulawesi Barat. Penelitian ini menggunakan metode kualitatif dan bersifat deskriptif kualitatif. Penelitian ini menggunakan pendekatan etnografi. Data dikumpulkan melalui wawancara dan dokumentasi. Berdasarkan hasil penelitian diketahui sistem pengelolahan barang gadai (marhun) pada Budaya pata’gal lita Masyarakat Suku Mandar Sulawesi Barat terdapat dua bentuk. Pertama adalah barang gadai (marhun) dikelola secara menyuluh selama barang masih dalam status gadai. Kedua adalah barang gadai (marhun) dikelolah pemilik barang namun hasil panen dibagi antara pemberi pinjaman dan peminjam. PSAKS 107 disebutkan bahwa murtahin seharusnya hanya menggunakan Marhun untuk menutup biaya pemeliharaan dan perawatan barang gadai. Hal ini dianggap keuntungan tambahan dari memberikan pinjaman. Karena gadai adalah bentuk saling tolong menolong, seperti halnya dalam hutang piutang, maka jika ada keuntungan yang diperoleh dari hutang piutang, hal tersebut dianggap sebagai riba yang haram dalam hukum Islam].
Behavioral Aspects Approaches in Encouraging Green Accounting Practices for MSMEs In West Sulawesi: Spirituality and Kalindaqdaq Perspective Galib, Abdul; Wulandari, Futri Ayu; Ariyandani, Nur
Economics and Business Journal (ECBIS) Vol. 3 No. 1 (2024): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i1.156

Abstract

The issue of environmental sustainability for the UMKM sector is new considering that the emphasis on green accounting practices has focused on large companies that are listed as publicly listed companies. In the context of sustainable business practices, policies that specifically promote the implementation of green accounting among UMKM are still limited. The purpose of this study is to identify and examine the determinants of behavioural aspects in encouraging awareness of UMKM green accounting practices in West Sulawesi from the perspective of spirituality and Kalindaqdaq Mandar culture. The research method used in this research is a mix method with a concurrent model to analyse quantitatively and qualitatively simultaneously. The quantitative method with the Partial Least Square (PLS) approach was conducted to test the Theory of Planned Behaviour (TPB) in green accounting practices. The results of this study indicate that UMKM players in West Sulawesi have not yet carried out green accounting practices but in general they already have the intention to practice green accounting. Another finding is that government policies can encourage green accounting practices so that the government needs to pay attention to the importance of regulations governing the obligation of UMKM players to carry out green accounting practices, awareness of green accounting practices that are early owned by UMKM can encourage the practice of awareness of green accounting practices in the future
PEMBERDAYAAN KELOMPOK WIRAUSAHA TENUN RANGGEANG DALAM IMPLEMENTASI MANAJEMEN KEUANGAN WIRUSAHA BERBASIS SDGS DALAM UPAYA MENCIPTAKAN USAHA MANDIRI DAN MENDORONG INOVASI DAN KREATIFITAS USAHA Tahawa, Taufik Hidayat B; Syahrir, Nurawahyuni; Galib, Abdul
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1979

Abstract

The renggeang farmer group is one of the productive groups in producing and producing typical Mandar silk cloth. Some of the main obstacles faced by the group are limited ability for innovation and business creativity, lack of understanding of effective financial management, minimal knowledge of the concept of SDGs in entrepreneurship, limited market access and not knowing how to prepare simple financial reports. The purpose of this community service activity is to provide assistance in financial management and SDGs. In an effort to create independent businesses and encourage business innovation and creativity. The method of implementing this community service activity is training with a chronological strategy. The method of implementing activities used in this community service activity is problem identification, needs and solution analysis, training and monitoring evaluation. The results of the implementation of this community service, the independent renggeang farmer group has been running well with a positive response from all group members. The implementation of good training activities for training activities and these are expected to encourage the independent renggeang farmer group to create independent businesses and encourage business innovation and creativity.
PELATIHAN VALUE PROPOSITION PRODUCT DAN TATA KELOLA KEUANGAN BERBASIS DIGITAL DALAM UPAYA MENGHENTASKAN KEMISKINAN EKSTREM PADA MASYARAKAT DESA LALIKO Fauzan, Muhammad; Galib, Abdul; Ghazali, Rahmat
Jurnal Abdi Insani Vol 12 No 4 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i4.2180

Abstract

Desa Laliko dihadapkan pada tantangan kemiskinan ekstrem, dimana banyak penduduk yang tidak memiliki pekerjaan meskipun desa. Pemerintah desa berupaya untuk mengurangi angka tersebut guna meningkatkan pendapatan dan menciptakan kesejahteraan bagi masyarakat, salah satunya dengan mengembangkan potensi pariwisata berbasis ekowisata pada tanaman mangrove serta dengan memanfaatkan hasil perkebunan atau pertanian yang berada di Desa Laliko.  Kegiatan pengabdian ini bertujuan untuk meningkatkan keterampilan TP-PKK Desa Laliko dalam pemasaran dan pengelolaan keuangan melalui pelatihan Value Proposition Product serta tata kelola keuangan berbasis aplikasi digital. Metode kegiatan mencakup melakukan sosialisasi kepada mitra terkait pelaksanaan kegiatan dalam memecahkan permasalahan, kemudian melakukan pelatihan penerapan metode value proposition product dan tata kelola keuangan, selanjutnya penerapan penggunaan teknologi vacuum frying, dan terakhir melakukan pendampingan secara berkelanjutan kepada mitra. Kegiatan ini dihadiri oleh 44 orang peserta yang terdiri dari 39 orang merupakan tim PKK Desa Laliko dan 5 orang dari tim pengabdian, Hasil pelaksanaan kegiatan menunjukkan bahwa pelatihan value proposition product berhasil meningkatkan pemahaman dan pengetahuan mitra tentang strategi produk dan kebutuhan pasar, sementara tata kelola keuangan berbasis digital berupa aplikasi keuangan mempermudah pencatatan yang lebih terstruktur dalam mengelola bisnisnya. Teknologi Vacuum Frying juga berhasil meningkatkan kualitas produk keripik mangrove, membuatnya lebih tahan lama dan menarik bagi konsumen luar desa. Hasilnya, mitra mampu meningkatkan kapasitas produksi dan daya saing produk. Kesimpulannya, kegiatan ini efektif dalam membekali TP-PKK Desa Laliko dengan keterampilan manajemen usaha dan kualitas produk yang lebih baik, menciptakan peluang kemandirian ekonomi yang berkelanjutan di masa mendatang.
A Bibliometric Review of Understanding in Environmental Reporting Abdul Galib; Nurwahyuni Syahrir
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7306

Abstract

Main Purpose - This study aims to provide an in-depth understanding of research in the field of environmental reporting. Method -  This article presents a bibliometric analysis of the environmental reporting literature using the Scopus database. Main Findings – Research on environmental reporting shows a strong relationship between certain topics and certain author journals. Some journals and author specialize or are interested in specific aspects of environmental reporting research, such as sustainability, corporate social responsibility, environmental disclosure, and legitimacy theory. Theory and Practical Implications -  The theoretical implications of this study provide an understanding of research trends and the potential to expand collaboration in regions or countries that have not been heavily involved in the field of environmental reporting. The practical implication is the importance of academics to fill the research gap in developing countries. Novelty – The analysis was conducted to see the development trend of environmental reporting research and to conduct a comprehensive mapping of the development of environmental reporting.
Cultural Synergy and Sustainability in Improving Tax Compliance of West Sulawesi MSMEs Abdul Galib; Nurwahyuni Syahrir; Hasnidar Hasnidar
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7997

Abstract

Main Purpose -  This study aims to reveal the role of awareness of sustainable practices, culture, and perceived behavioral control in improving tax compliance as an effort to maintain sustainable business practices for MSMEs in West Sulawesi by internalizing the Pappasang Kalindaqdaq Mandar.Method -  The research method used in this study is a mixed method with a concurrent model to analyze quantitatively and qualitatively simultaneously.Main Findings -  The results confirmed the theory of planned behavior, whereby awareness of sustainable practices and culture has a significant influence on increasing MSMEs' intention to behave in a compliant manner towards taxation, but perceived behavioral control did not have a significant influence. These findings indicate that aspects of awareness of sustainable practices and internalization of Pappasang Kalindaqdaq Mandar culture have a strong dominance in explaining MSME tax compliance in West Sulawesi.Theory and Practical Implications - The strong dominance of tax awareness and culture, but not accompanied by a significant influence on perceived behavioral control, requires further investigation. Further in-depth interviews are needed to obtain more in-depth information from tax authorities and MSMEs to uncover the actual role of control. Novelty -  This research explores non-economic aspects from various perspectives such as awareness of sustainable practices (internal), culture (external), and perceived behavioral control (control belief) in improving tax compliance (external).
HILIRISASI PRAKTIK GREEN ACCOUNTING PADA UMKM DESA LALIKO: PENDEKATAN TATA KELOLA KEUANGAN BERBASIS SPIRITUALITAS DAN KEARIFAN LOKAL Galib, Abdul; Syahrir, Nurwahyuni
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 1 (2026): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i1.%p

Abstract

Desa Laliko, Kecamatan Campalagian, Kabupaten Polewali Mandar, memiliki potensi ekonomi dan alam yang unggul, khususnya dalam ekowisata berkelanjutan di bawah inisiatif Pantai Labuang dan Wisata Gonda Mangrove. Meskipun masyarakat telah aktif berpartisipasi dalam pengembangan UMKM seperti minyak Mandar, kerupuk ikan tongkol, dan keripik buah mangrove, masih terjadi tantangan signifikan dalam tata kelola keuangan dan penerapan green accounting. Kurangnya pemahaman terhadap praktik keuangan berkelanjutan berbasis lingkungan membahayakan keberlangsungan ekosistem laut dan kemandirian ekonomi lokal. Hal ini mendorong urgensi kegiatan pengabdian kepada masyarakat yang berfokus pada penguatan kapasitas UMKM melalui pelatihan tata kelola keuangan berbasis digital dan sosialisasi green accounting yang terintegrasi dengan budaya lokal Mandar. Tujuan utama kegiatan ini adalah memberdayakan pelaku UMKM di Desa Laliko untuk menerapkan sistem keuangan yang transparan, terstruktur, dan ramah lingkungan. Pendekatan yang digunakan menggabungkan digital finance (seperti penggunaan aplikasi pencatatan transaksi) dengan pendekatan kearifan lokal berbasis spiritualitas dan budaya Kalindaqdaq Mandar. Pelaksanaan program pengabdian kepada masyarakat yang terdiri dari lima tahap yaitu: sosialisasi, pelatihan tata kelola keuangan dan green accounting, penerapan teknologi digital, pendampingan monitoring, serta upaya keberlanjutan berhasil meningkatkan kapasitas dan kesadaran UMKM?Saiq?Massipa secara signifikan. Dari hasil evaluasi kuesioner, persentase jawaban benar pada post?test meningkat dari 30?40?% menjadi 85?90?% pada semua indikator, menunjukkan peningkatan pemahaman yang substansial mengenai laporan keuangan berbasis digital, penentuan harga pokok, serta hubungan antara pilihan bahan baku ramah lingkungan dengan prinsip akuntansi hijau.
Co-Authors Anriawan Anriawan Ariyandani, Nur Asno Y. Tore GHAZALI, RAHMAT Hasnidar Hasnidar Hermaliya Jumita Sari Ihsan Ansari, Muhammad Indra Basir Muh Aslam Muhammad fauzan Nasmira, Nasmira Nurwahyuni Syahrir Nurwahyuni Syahrir Nurwahyuni Syahrir Putra Safa'at Putri Alicia Pratiwi Rufaida, Erty Rospyana Syahrir, Nurawahyuni Tahawa, Taufik Hidayat B Wulandari, Futri Ayu