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All Journal Ulil Albab Jurnal Sipakatau Journal of Economic Education and Entrepreneurship Studies
Masnawaty Sangkala
Universitas Negeri Makassar, Indonesia
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Improving Inventory Management Practices for Consumable Supplies in MSME Laundry Businesses Irma Juniarti; Asdaqul Qail Salam; Samsinar Samsinar; Chris Dayanti Br. Ginting S; Masnawaty Sangkala
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 4 (2025): june
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i4.2523

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the national economy, but often face challenges in managerial aspects, including managing consumables inventory. This study aims to analyze the consumables inventory control system at MSME Mapparennu Laundry and Dry Clean Makassar, identify the obstacles faced, and formulate effective improvement strategies. The study used a Participatory Action Research (PAR) approach which is collaborative and participatory, with data collection methods in the form of interviews, observations, documentation, and group discussions. The results of the study indicate that the control system implemented is still manual, not well documented, and not based on historical data, resulting in cost inefficiency, operational disruptions, and low accountability. Some of the main obstacles found include the lack of a recording system, the absence of SOPs, and low awareness and capacity of human resources. To overcome this, it is recommended to implement a simple digital recording system, prepare SOPs, data-based needs planning, periodic supervision, employee training, and optimize storage space. This strategy is expected to improve operational efficiency and the effectiveness of MSME internal control, as well as become a learning model for other similar businesses.
Pengaruh Kepemimpinan Guru terhadap Hasil Belajar Siswa Kelas XI Akuntansi Keuangan Lembaga SMK Negeri 1 Toraja Utara Elisabet Kalimbuang; Ridwan Tikollah; Masnawaty Sangkala
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 6: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i6.16937

Abstract

Kualitas hasil belajar siswa tidak hanya dipengaruhi oleh kemampuan akademik individu, tetapi juga oleh efektivitas kepemimpinan guru dalam menciptakan lingkungan belajar yang terarah, partisipatif, dan kondusif. Pada pendidikan vokasi, peran kepemimpinan guru menjadi semakin penting karena proses pembelajaran menuntut keseimbangan antara penguasaan teori dan kompetensi praktis. Penelitian ini bertujuan menganalisis pengaruh kepemimpinan guru terhadap hasil belajar siswa pada Program Keahlian Akuntansi Keuangan Lembaga di SMK Negeri 1 Toraja Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Populasi penelitian mencakup seluruh siswa kelas XI program keahlian Akuntansi Keuangan Lembaga, dengan sampel yang dipilih melalui teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dokumentasi, kemudian dianalisis menggunakan statistik deskriptif, uji instrumen, dan uji hipotesis dengan bantuan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa kepemimpinan guru memiliki pengaruh positif dan signifikan terhadap hasil belajar siswa. Temuan ini menegaskan bahwa kemampuan guru dalam memberikan arahan, motivasi, pengawasan, dan keteladanan berperan penting dalam meningkatkan keterlibatan belajar dan pencapaian akademik siswa. Penelitian ini memberikan implikasi bahwa penguatan kompetensi kepemimpinan pedagogis perlu menjadi bagian integral dalam pengembangan kualitas pendidikan vokasi.
Village Apparatus Competence and Village Financial Management Accountability: The Moderating Role of Prosocial Behavior Masnawaty Sangkala; Adriansyah Adriansyah; Andi Nurrahma Gaffar; Andi Renita Puspayanti
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i5.442

Abstract

This study examines the effect of village apparatus competence on village financial management accountability and the moderating role of prosocial behavior. The research uses a quantitative approach with 248 village apparatus respondents from 50 villages in the western region of Bone Regency, selected through purposive sampling. Data were analyzed using linear regression and Moderated Regression Analysis (MRA) with SPSS 27. The results show that village apparatus competence has a positive and significant effect on village financial management accountability (Beta = 0.786; t = 19.908; p = 0.000). Prosocial behavior is shown to strengthen this effect (interaction coefficient = 0.006; t = 3.547; p = 0.000). These findings indicate that the technical competence of village apparatus needs to be supported by their willingness to act in the interest of the community for village financial management accountability to be fully achieved. This study contributes to the application of Attribution Theory and Prosocial Organizational Behavior Theory in the context of village financial governance.
Co-Authors Adriansyah Adriansyah Andi Nurrahma Gaffar Andi Renita Puspayanti Asdaqul Qail Salam Chris Dayanti Br. Ginting Elisabet Kalimbuang Irma Juniarti Ridwan Tikollah Samsinar Samsinar