Pinisi Journal of Art, Humanity, and Social Studies

Effectiveness of Using Pocket Book Media in Mastering Mufradat of Madrasah Tsanawiyah Students in Majene Regency

2024-03-13T15:09:42+08:00

This research is a Quasi Experimental Design research which aims to determine the effectiveness of using pocket book media in mastering mufradat in class VII Madrasah Tsanawiyah Al-Qalam Teppo Majene. The independent variable in this research is the use of pocket book media, while the dependent variable is mastery of mufradat. The population in this study was class VII students consisting of 3 classes. The samples in this study were class VII B as an experimental class with a total of 24 students and class VII C as a control class with a number of 24 students. The data from this research were obtained by giving a written pre-test and post-test. The average score obtained by students in the control class after taking the post-test was 57.50 and the average score obtained by the experimental class after taking the post-test was 83.96. So between the control class and the experimental class, after calculating the results of the hypothesis test at a significance level of 0.05, a significance value of 0.000 <0.05 was obtained, which shows that the use of pocket book media is effective in mastering the mufradat of class VII Madrasah Tsanawiyah Al-Qalam Teppo Majene.

The Effectiveness of Arado Card Game Media (Arabic Domino) in Mastering Arabic Vocabulary for Madrasah Tsanawiyah Students

2024-03-13T16:16:42+08:00

This research examines the effectiveness of the Arado (Arabic Domino) card game media in enhancing Arabic vocabulary mastery among 8th-grade students at Muhammadiyah Branch Mamajang, Makassar City. Using total sampling, 46 students from two classes were selected as research samples, with class VIII B as the experimental group and class VIII A as the control group. Data were obtained through pre-test and post-test written assessments on the topic of "Sports." The average post-test score of the experimental group (81.56) was significantly higher than that of the control group (64.69), with a difference of 16.87. The hypothesis testing results showed significance (Asymp.Sig. = 0.002 ˂ 0.05), indicating the rejection of H0 and acceptance of H1. Thus, it can be concluded that the use of the Arado card game media is effective in enhancing Arabic vocabulary mastery among 8th-grade students at Muhammadiyah Branch Mamajang, Makassar City.

The Relationship Between Optimism and Adversity Quotient (AQ) in High School Students Participating in Extracurricular Activities

2024-03-13T16:55:02+08:00

One of the common issues encountered in schools is students' difficulty in coping with and avoiding pressure, known as adversity quotient (AQ). Pressure can arise from assignments, organizational activities, extracurricular lessons, and so forth. Students often struggle due to a lack of optimism, characterized by feelings of despair and fear of stepping out of their comfort zones. This research aims to identify the relationship between optimism and adversity quotient among high school students participating in extracurricular activities. The sampling technique employed was Simple Random Sampling, with 325 extracurricular students as research respondents. A quantitative method was utilized, employing the Optimism Scale (OS) with a reliability of 0.911 and the Adversity Quotient Scale (AQS) with a reliability of 0.840 as measurement tools. Hypothesis testing was conducted using the parametric analysis technique of Spearman's rho correlation through SPSS 25.0 for Windows software, yielding a correlation (r) of 0.708 and a significance value (p) of 0.000. The research results indicate a significant relationship between optimism and adversity quotient (AQ) among students engaged in extracurricular activities. It is hoped that this study can provide students with an understanding of the pivotal role of optimism in enhancing AQ.

The Relationship Between Self-Regulation and Cyberslacking on Students at Universitas Negeri Makassa

2024-03-14T16:09:59+08:00

This study aimed to investigate the relationship between self-regulation and cyberslacking among Psychology students at Universitas Negeri Makassar. The sampling technique used was accidental sampling, with 326 respondents participating in the study. The measurement instruments used were the Self-Regulated Scale (SRS) with a reliability of 0.798 and a cyberslacking measurement tool with a reliability of 0.994. Hypothesis testing was conducted using the Pearson product-moment correlation technique, with the results indicating a significant negative relationship between self-regulation and cyberslacking (r = -0.182, p = 0.001). These findings suggest that higher levels of self-regulation are associated with lower levels of cyberslacking among students. This study is expected to serve as a guideline for developing students' self-regulation skills to reduce cyberslacking behavior and enhance their focus during lectures.

Reading Ability to Understand Arabic Texts: Study of Grade IX Miftahul Khair Tsanawiyah Madrasah Students in Makassar City

2024-03-14T16:15:08+08:00

This study is a quantitative descriptive research aimed at assessing the ability to comprehend Arabic texts among 9th-grade students of Madrasah Tsanawiyah Miftahul Khair Hartaco Makassar. The study also aimed to identify the factors influencing their text comprehension abilities. Data was collected through written tests and questionnaires. The sample consisted of 15 9th-grade students from Madrasah Tsanawiyah Miftahul Khair Hartaco Makassar. The analysis showed that the Arabic text comprehension skills of the students reached a score of 11.2 with a percentage of 56%, indicating a relatively poor level of proficiency. The factors influencing the students' ability to comprehend Arabic texts can be categorized into internal factors (knowledge and behavior) and external factors (environment, teachers, time, and family). These factors contribute to the relatively poor level of Arabic text comprehension skills among the students.

Behavioristic Counseling Approach Using Self Management Techniques to Overcome Difficulties in Managing Study Time for High School Students

2024-03-14T16:22:26+08:00

The population consisted of 30 students, with a sample size of 24 students divided into an experimental group (12 students) and a control group (12 students). Sampling was conducted using proportionate stratified random sampling. Data collection was done using a scale measuring the difficulty of time management in studying and through observations. Data analysis involved descriptive statistical analysis and parametric analysis using the t-test. The results of the study showed that: 1) during the pretest stage, the level of difficulty in time management for studying in both groups (experimental and control) was high. However, in the posttest stage, the level of difficulty in time management for studying among the experimental group changed to a low category, while the control group remained in the high category. 2) The implementation of self-management techniques was conducted according to the designed procedures, including self-monitoring, self-contracting and self-reward, self-control, and evaluation. 3) The t-test indicated a significant difference between the students who received the self-management technique treatment and the control group, with a significance value smaller than α. Therefore, the null hypothesis (H0) was rejected, and the alternative hypothesis (H1) was accepted.

Implementation of Inventory Accounting Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in Trading Businesses in Luwu Regency

2024-03-14T16:29:18+08:00

This study aims to analyze the implementation of inventory accounting for trading goods used by UD. Tujuh Dua in accordance with the Financial Accounting Standards for Micro, Small, and Medium-sized Entities (MSMEs). Data collection methods used include documentation and interviews. The data analysis design used in this research is qualitative descriptive, which aims to describe the reality of the researched event, thus enabling the researcher to obtain objective data to understand the inventory accounting applied by UD. Tujuh Dua in Kabupaten Luwu. The results of the study indicate that the inventory recording system at UD. Tujuh Dua in Kabupaten Luwu does not adhere to the MSME Financial Accounting Standards for inventory accounting. It is recommended that UD. Tujuh Dua in Kabupaten Luwu implement an inventory recording system by creating inventory cards and financial statements recorded either manually or with computerized systems. They should also conduct thorough checks on inventory records to avoid undesired outcomes such as fraud, loss, and other disruptions.

Reading Ability to Understand German Texts in High School Students in Makassar City

2024-03-14T16:35:54+08:00

This study used a quantitative descriptive method. Its aim was to determine the level of reading comprehension among students and the factors influencing their reading comprehension abilities. Data was collected using multiple-choice tests, true-false tests, matching tests, and questionnaires. Data analysis was done through percentage calculations. The study population consisted of 11th-grade students at SMA Negeri 16 Makassar, with the research sample taken from class XI MIPA 2 SMA Negeri 16 Makassar, totaling 28 students. The results showed that the reading comprehension skills of students in class XI MIPA 2 SMA Negeri 16 Makassar were at a "Good" level (78.43%). Factors influencing students' reading comprehension abilities included internal and external factors. Internally, 23 respondents (82%) stated that they considered learning German to be important. Externally, 18 respondents (64%) stated that the classroom atmosphere supported their learning of German text comprehension.

Application of Reframing Techniques to Reduce Negative Body Image in High School Students in Bantaeng Regency

2024-03-14T17:00:53+08:00

The approach used in this research is a quantitative approach with a quasi-experimental research type, non-equivalent control group design. The sample in this study was 16 respondents who were divided into two, namely 8 respondents for the experimental group and 8 respondents for the control group. The data analysis technique uses descriptive statistical analysis and inferential statistical analysis using the t-test. The results of this research show that; (1) the student's negative body image before being given the reframing technique was in the high category so that after being given the reframing technique, the negative body image was reduced/decreased, (2) the implementation of the reframing technique was carried out in accordance with a procedure that had been designed through five stages, namely, rational, perception identification , reducing the role of selected features, identification of alternative perceptions, modification of perceptions in problem situations as well as homework. During the implementation of the reframing technique, student participation was in the high category, (3) The results of the hypothesis test showed that Ho was rejected, so it can be concluded that the application of the reframing technique was useful for reducing the negative body image of students at SMAN 4 Bantaeng.

Application of Behavior Contract Techniques to Improve School Entry Disciplinary Behavior of Junior High School Students in North Toraja

2024-03-16T12:22:51+08:00

This study examines the application of the Behavior Contract Technique in Improving Student School Attendance Discipline at State Junior High School 1 Buntao, North Toraja. The research approach is quantitative with a Single Subject Research (SSR) type of research and uses an A-B-A design. The subjects of the study were two students with the initials WL and HR who experienced low discipline in terms of arriving late to school. Data analysis used observation instruments and assessment scales. Data analysis used descriptive analysis and visual analysis. The results showed that: (1) The level of school attendance discipline of the subject students WL and HR before being given the behavior contract technique was in the low category. (2) The application of the behavior contract technique was carried out in 6 stages over 8 meetings, during the implementation of the research, the subject students WL and HR showed good participation levels. (3) The application of the behavior contract technique can improve the school attendance discipline of the subject students WL and HR at State Junior High School 1 Buntao

The Influence of Using Arabic Language Film Media on the Listening Ability of Madrasah Aliyah Students in Maros Regency

2024-03-16T12:29:52+08:00

This study aims to determine the effect of using Arabic language films on the listening skills of eleventh-grade students at Hj. Haniah Islamic Senior High School in Maros Regency. The independent variable in this study is Arabic language films, while the dependent variable is the ability to listen to Arabic language. The population in this study consisted of all eleventh-grade students at Hj. Haniah Islamic Senior High School, totaling 51 students from 4 classes, with a total sample of 15 students from the Natural Sciences class for Girls. Data were obtained from pre-tests and post-tests. The data analysis technique used in this study was the Paired Sample t-test. The results showed that there was a significant effect of Arabic language films on the listening skills of eleventh-grade students at Hj. Haniah Islamic Senior High School in Maros Regency.

The Relationship Between the Ability to Memorize the Qur'an and the Arabic Speaking Skills of Islamic Boarding School Students in Makassar City

2024-03-16T12:34:50+08:00

The population in this study was the twelfth-grade students of the Tahfidzul Qur’an Wahdah Islamiyah Islamic Boarding School in Makassar, totaling 18 students, with the entire population being the sample, making it a population study with a total sampling technique. Data were obtained by administering tests to the students, including a Quran memorization test and an Arabic speaking skills test. The data analysis technique used was the Pearson product-moment correlation analysis, consulted using a significance level of 5%, with the result of t-value 3.504 > t-table 1.745 and a correlation coefficient of 0.658. The results of this study indicate that there is a strong positive correlation between Quran memorization skills and Arabic speaking skills among twelfth-grade students at the Tahfidzul Qur’an Wahdah Islamiyah Islamic Boarding School in Makassar. Thus, it can be concluded that there is a significant relationship between Quran memorization skills and speaking skills among students at the Tahfidzul Qur’an Wahdah Islamiyah Islamic Boarding School in Makassar.

Analysis of the Application of Accounting at Culinary Centers in Jeneponto Regency

2024-03-16T13:31:03+08:00

This study analyzes the implementation of accounting at the culinary center Goedang Kapas in the Binamu District, Jeneponto Regency. Data were obtained from financial transaction records of the entrepreneurs. Data collection methods involved documentation techniques and questionnaires, with data analysis using a qualitative descriptive approach. The results show that the entrepreneurs have implemented accounting principles, including regular transaction recording, separation of personal and business finances, and financial report preparation. However, there is a need to improve understanding of accounting concepts and the implementation of internal controls. Future research could explore the factors influencing the implementation of accounting in small and medium enterprises and develop practical guidelines to help entrepreneurs implement accounting more effectively..

Analysis of Calculation of Cost of Goods Production: Study of the Danesh Crepes Business in Majene Regency

2024-03-26T14:08:34+08:00

This research aims to determine and analyze the calculation of the Cost of Goods Production (CGP) at Danesh Crepes Micro, Small and Medium Enterprises (MSMEs) in Majene Regency in 2022. Data collection was carried out using the Observation, Interview and Documentation method. Data analysis in this research is qualitative descriptive using steps according to Milles & Huberman, namely, data reduction, data presentation, and drawing conclusions. The results of this research show that the cost of production for the Danesh crepes business is IDR 5,833, while the selling price set by the company is IDR 7,000 for one flavor topping, IDR 8,000 for two flavors, IDR 10,000 for using three flavor toppings. Looking at the comparison between the cost of production and the selling price is appropriate for the business owner to make a profit because for each product sale per unit the company makes a profit of IDR 1,167, IDR 2,167 and IDR 4,167.

Mastery of German Personal Pronouns in High School Students

2024-03-16T14:35:52+08:00

The purpose of this study was to obtain data on the mastery of German Personalpronomen of class XII students of SMA Negeri 9 Makassar. The method used in this research is descriptive method. The data were analyzed using the percentage formula. The population in this study were XII grade students of Public senior high school 9 Makassar by taking a sample of XII 4 class which amounted to 50 students from cross-interest classes. The results of the data analysis showed that the mastery of XII grade students of SMA Negeri 9 Makassar in using Personalpronomen was in the low category (31.28%). This is also influenced by internal factors and external factors.

The Relationship of Self-Acceptance with Body Shame in Obese Adolescents in Makassar City

2024-03-17T13:00:01+08:00

Obesity is a pathological condition resulting from excessive food consumption. Adolescents who are obese often experience physical humiliation which results in self-acceptance. Feelings of not accepting themselves ultimately make teenagers close themselves off and receive ridicule from their surroundings, making them feel ashamed of their body shape. This research aims to determine the relationship between self-acceptance and body shame in obese adolescents in Makassar City. This research uses quantitative methods. Respondents in this study were 150 respondents. The sampling technique uses accidental sampling. The measuring instruments used in this research are the self-acceptance scale and the body shame scale. The results of hypothesis testing in this study used the Spearman rho test with results r=-0.800 and p=0.000. These results show that there is a negative relationship between self-acceptance and body shame in obese adolescents in Makassar City. The implication of this research is that it is hoped that adolescents who are obese will be able to increase their self-acceptance so that they can accept their own shortcomings and assess that their shortcomings are not an obstacle to developing into better individuals.

The Influence of Boss Fund Management on Improving the Quality of Education in Elementary Schools

2024-03-17T13:40:23+08:00

The variables in this study are the management of the School Operational Assistance (BOS) funds as the independent variable and the quality of education as the dependent variable. The population in this study is all teachers at State Elementary School 271 Pallae, totaling 30 people, with a sample of 30 teachers and committee members taken using a saturated sample technique. Data collection was carried out using observation, questionnaires, and documentation. Data analysis was performed using descriptive percentage analysis, instrument testing, and hypothesis testing. Based on the data analysis, a multiple linear regression equation model Y = 41.935 + 0.712X was obtained, which means that if the School Operational Assistance (BOS) fund management variable is considered to be zero, then the variable for improving the quality of education is 41.935. Furthermore, the coefficient of determination (R2) obtained was 0.388 or 38.8 percent. This means that the effect of School Operational Assistance (BOS) fund management on the improvement of the quality of education at State Elementary School 271 Pallae is 38.8 percent, while the remaining 61.2 percent is influenced by other unexamined factors. From the t-test results, it was found that the management of the School Operational Assistance (BOS) fund has a positive and significant effect on the improvement of the quality of education, with a significance value of 0.000 < 0.05. Therefore, the hypothesis in this study is accepted.

Analysis of Internal Control Systems for Inventory of Raw Materials: A Study at PT. Industri Kapal Indonesia

2024-03-17T16:28:03+08:00

The variable in this study is the internal control of marine plate raw material supplies. The subjects in this research were informants related to the internal control system for the supply of marine plate raw materials. The focus of this research is the implementation of an internal control system for the supply of marine plate raw materials, which is an asset of great value in the company, namely PT Industri Kapal Indonesia (Persero), so as to avoid things that could cause losses. Data collection techniques were carried out using documentation and interviews. The data analysis technique used in this research is qualitative descriptive. The results of this research indicate that internal control over the supply of marine plate raw materials at PT Industri Kapal Indonesia (Persero) is quite effective, this can be seen from the Standard Operating Procedures (SOP) which have been implemented well. It can also be seen from the indicators used, namely the internal control component by COSO, PT Industri Kapal Indonesia (Persero) in handling supplies of marine plate raw materials which is also quite effective but still needs to be maximized because there is one component that has not been fully fulfilled, namely risk assessment.

The Influence of Parenting Style on Career Decision Making in Senior High School Students in Sidrap Regency

2024-03-19T10:34:26+08:00

Career decision making is still less explored, especially in high school teenagers, making it necessary to identify factors that influence career decision making. This research aims to determine the influence of the type of parenting style on students' career decision making. This research was conducted on 381 respondents, namely class XII students in 11 high schools in Sidenreng Rappang Regency obtained through cluster sampling. The data collection technique in this research uses a scale of parenting patterns and career decision making, the results of which are analyzed using a multiple regression analysis test using the SPSS 25 for Windows application. The results of the analysis show that the coefficient of determination (R2) is 0.121, which means that parental parenting is able to influence 12.1% of the variation in career decision making. The F test significance score obtained is 0.000 (p < 0.05), which means that parental parenting simultaneously has a significant influence on career decision making. The results of the t test analysis carried out found that authoritative and authoritarian parenting styles partially had a significant effect on career decision making. Meanwhile, permissive parenting has no effect on career decision making.

Using the Whisper Game to Improve Mastery of Arabic Vocabulary in Madrasah Ibtidaiyah Students

2024-03-19T10:53:20+08:00

The research is classroom action research (PTK) is a research that is reflective in offering actions in the form of solutions to fix problems in the learning process of students and improve the quality of education and teaching of students on improving mastery of Arabic vocabulary with the whisper game method. The subjects of this study were students of class VI.3 Of Islamic Elementary school / MIN Gowa totaling 38 people. The data collection techniques used in this study were tests and observations. This research was conducted in two cycles. The results showed that the average mastery of students' vocabulary in cycle 1 was 66.57 and cycle 2 was 73, 68. These results indicate an increase in students' mastery of Arabic vocabulary by 7.11. It can be concluded that the whisper game method can be applied in improving the mastery of Arabic vocabulary at school..

Correlation Between Memorizing the Qur'an and Santri's Arabic Speaking Skills

2024-03-19T12:33:23+08:00

This study is a correlational aimed to determine: 1) The description of Qur’an memorization among students; 2) The description of Arabic speaking skills among students; 3) The correlation between Qur’an memorization and Arabic speaking skills among students of PPM Darul Hasanah Polewali Mandar. The population of this study consists of all eight-grade students totaling 49 studentes, while the sample is the eight-grade class B students consisting of 26 students. The data analysis technique used is descriptive and inferential analysis using the Pearson Product Moment correlation formula. Based on the research findings, it can be concluded that: 1) Qur’an memorization among stundents is in the moderate category with an average score of 64,50; 2) Arabic speaking skills among students are in the low category with an average score of 42,50; 3) There is no significant correlation between Qur’an memorization and Arabic speaking skills among students of PPM Darul Hasanah Polewali Mandar. Thus, it can be conluded that there is no significant correlation between Qur’an memorization and Arabic speaking skills among students of PPM Darul Hasanah Polewali Mandar

The Relationship Between Learning Motivation and Arabic Language Learning Achievement of Junior High School Students in Makassar City

2024-03-19T14:11:51+08:00

In this study, the population consisted of 70 individuals, and the sample included 58 students from grades VII, VIII, and IX of Muhammadiyah 12 Perumnas Makassar Junior High School, selected using stratified random sampling. Data were collected through a questionnaire on learning motivation filled out by students and daily Arabic language exam scores, which represented students' Arabic language learning achievement. The results of the inferential statistical analysis using Pearson Product Moment correlation showed that the obtained r-value (0.543) was greater than the r-table (0.254), indicating a moderate positive correlation. The significance value obtained was 0.000, which is less than 0.05. This suggests that there is a significant relationship between learning motivation and Arabic language learning achievement among students at Muhammadiyah 12 Perumnas Makassar Junior High School.

Problems of Arabic Speaking Skills among Madrasah Tsanawiyah Students in Maros Regency

2024-03-19T15:56:13+08:00

The sample in this study consisted of a total sample of 51 students, consisting of 4 classes (2 female classes and 2 male classes). Data were obtained by administering questionnaires filled out directly by students and conducting interviews with Arabic language teachers. The questionnaire data were analyzed using the formula P = F/N x 100%. The results showed that students at Madrasah Tsanawiyah Hj. Haniah Maros experienced many problems that hindered them from speaking Arabic fluently. These problems include students feeling: 1) Arabic is difficult, 2) Nervous when speaking Arabic, 3) Lack of vocabulary, 4) Vocabulary does not increase, 5) Not interested in using Arabic as an everyday language, 6) Not paying attention to Arabic grammar, 7) Not practicing speaking Arabic, 8) Lack of media, 9) School does not conduct Arabic speaking activities, 10) Lack of evaluation by teachers, 11) Lack of encouragement to speak Arabic. The problems faced are caused by two factors, internal factors and external factors. Internal factors include: 1) Lack of interest and motivation of students, 2) Vocabulary, 3) Mental and readiness of students. External factors include: 1) teachers, 2) school.

Analysis of the Effectiveness of the Accounting Information System for Providing Credit at PT. Bank Rakyat Indonesia in Makassar

2024-03-20T15:02:27+08:00

The study aims to analyze the credit granting accounting information system at PT BRI's Tamalanrea branch in Kapasa, Makassar city, and to assess the effectiveness of the micro-credit accounting information system at the same branch. The research variables are the credit granting accounting information systems. The population includes data, documents related to credit granting, and company employees at PT BRI's Tamalanrea branch in Kapasa, Makassar city. The sample consists of procedure system documents, the number of micro-credit debtors, and 10 employees directly involved in micro-credit granting, selected using documentation, observation, and questionnaire techniques. Data analysis is conducted using qualitative descriptive methods based on Sugiyono's concept, and effectiveness measurement is based on Bodnar & Hopwood's theory. The research findings indicate that the use of the credit granting accounting information system at PT BRI's Tamalanrea branch in Kapasa is very good and effective, as shown by the indicators of security, timeliness, accuracy, report variety, and relevance.

Deindividuation in Student Organization Cadre Building

2024-03-20T15:08:53+08:00

Orientation is something that is often encountered during college. Antinormative and negative behaviors that arise in orientation can have a negative impact on the parties involved, so it is important to know the causes and solutions. This study aims to reveal the role of deindividuation and group norms in influencing student behavior when conducting orientation, including antinormative behavior. The research method used is qualitative with a phenomenological approach. The data collection technique used in this study was through interviews conducted to respondents who met the criteria. The respondents of this study consisted of three people, namely E, S, A, and T. The results showed that the influence of tradition and group norms made orientation a suitable place for the emergence of deindividuation. The factors that encourage the emergence of deindividuation are the presence of a sense of anonymity, both internal and external, in the orientation implementers, the influence of group norms on the implementation of orientation, and the reduced sense of accountability and responsibility of the orientation implementers on the consequences of their behavior. The results of this study can be a source of information in optimizing and improving the orientation system of student organizations and making policies that can reduce the emergence of antinormative behavior in the orientation of student organizations.

Analysis of Accounting Treatment for Medicines Inventory Based on PSAP No. 05 at the Regional General Hospital in Pinrang Regency

2024-03-20T15:49:21+08:00

This study uses documents related to the inventory of drugs at the Madising Pinrang Regional General Hospital as the population, with samples consisting of the hospital's financial statements such as the Balance Sheet, Operational Report, Budget Realization Report, Notes to the Financial Statements, and documents related to the inventory of drugs at RSUD Madising Pinrang in 2022. Data collection was conducted through interviews and documentation techniques, while data analysis used qualitative descriptive analysis. The results showed that the accounting treatment of drug inventory at the Madising Pinrang Regional General Hospital, in terms of recognition and measurement, was in accordance with PSAP No. 5. However, the disclosure of drug inventory was categorized as sufficiently compliant with PSAP No. 05. This was due to the disclosure of damaged, expired, and obsolete drug inventory not being in accordance with the provisions of PSAP No. 05. Thus, the accounting treatment of drug inventory at the Madising Pinrang Regional General Hospital can be considered sufficiently compliant with the Government Accounting Standards (PSAP) No. 05.

The Effect of Budget Participation on Budget Gaps at the Regional Financial Management Agency Office in Takalar Regency

2024-03-22T13:05:26+08:00

This study aims to determine the effect of budgetary participation on budgetary slack at the Regional Financial Management Agency (BPKD) office of Takalar district. This research uses descriptive quntitative. The variable of this research is Budgetary Participation as the independent variable (X) Budgetary slack as the dependent variable. The population used in this study included all employees at the BPKD (Regional Financial Management Agency) office of Takalar Regency which consisted of six areas, namely accounting and reporting, budgeting, assets, planning, secretariat, taxes and fees. The research sample was 86 respondents who were taken using the solvin formula. Data collection was carried out using documentation, observation and questionnaire techniques. The data analysis technique used is data quality analysis, simple linear regression test and hypothesis testing.

Marketing Strategy Using a Marketing Mix Approach with SWOT Analysis

2024-03-22T13:48:25+08:00

This research aims to formulate a strategy for Naura's Store based on the results of the method used and identify how to determine a marketing strategy using a marketing mix approach for the Naura's Store business based on SWOT analysis. The research method used is descriptive qualitative research using data collection methods through observation, interviews and documentation of research objects which are then analyzed using SWOT analysis. Based on the research results, it shows that the strategy that has been implemented by the Naura's Store business with SWOT analysis is in the aggressive strategy quadrant which is also known as the S-O quadrant or "sweet spot", which is the ideal zone and optimal place for the Naura's Store business to operate. Here, internal strengths (S) combine with favorable external opportunities (O), creating synergistic conditions and great potential for growth and success. The focus of an aggressive strategy as well as exploiting the synergy between strengths and opportunities will drive the business towards long-term success.

The Influence of Profitability on Company Value in the Food and Beverage Sector on the Indonesian Stock Exchange

2024-03-22T15:24:19+08:00

This study aims to determine the effect of Profitability on Firm Value in the Food and Beverage Sector on the Indonesia Stock Exchange. The variables in this study are Profitability as the independent variable, and Firm Value as the dependent variable. The population in this study are companies in the Food and Beverage Sector on the Indonesia Stock Exchange from 2019 to 2021 with a total of 26 companies. Sampling was carried out using a purposive sampling technique, namely a sampling technique with certain considerations and criteria with a sample of 16 companies. The data collection technique used is documentation. Data analysis techniques using descriptive statistical analysis, simple linear regression, t test, and the coefficient of determination. Based on the results of the study that Profitability has a significant effect on Firm Value in the Food and Beverage Sector on the Indonesia Stock Exchange.

Building Citizenship Awareness Through Political Education for Generation Z

2024-03-22T15:30:13+08:00

This research aims to analyze the role of political education in building citizenship awareness among adolescents. The low level of political participation among adolescents indicates a lack of understanding and awareness of their rights and responsibilities as citizens. Political education is necessary to provide knowledge and insights to adolescents so that they have a strong awareness of democracy, human rights, gender equality, tolerance, conflict prevention, and other citizenship issues. This study utilizes a qualitative method with data collection techniques including literature review, observation, and interviews.

The Relationship between Social Comparison and Body Dissatisfaction in Early Adult Women

2024-03-24T12:55:29+08:00

This study aims to determine the relationship between social comparison and body dissatisfaction in early adult women. This research used quantitative methods with a total of 204 respondents. This sampling technique uses accidental sampling. The tool for measuring body dissatisfaction is the scale compiled by Cooper, Taylor, Cooper, and Fairburm (1987), while the tool for measuring social comparison is the scale compiled by O'brien, Caputi, Minto, Peoples, and Hooper (2009). The results of hypothesis testing in this study used the Spearman rho test with results r=0.854 with p=0.000. These results show that there is a significant positive relationship between social comparison and body dissatisfaction in early adult women. The implication of this research is that it is hoped that it will provide knowledge for early adult women not to carry out excessive social comparisons in terms of appearance and body shape so as not to trigger body dissatisfaction

Analysis of the Internal Control System for Providing Credit to Savings and Loans Cooperatives and Financing

2024-03-25T13:45:22+08:00

This research aims to determine the internal control system for providing credit carried out by KSPPS Bakti Huria Syariah Makassar. Data collection techniques were carried out using interview techniques, documentation techniques, and library techniques. The data analysis technique was carried out using qualitative descriptive data analysis, namely collecting the data needed in this research, through interviews and documentation. As well as this qualitative descriptive data analysis is used by analyzing the facts found in the field, then connecting it with the theories obtained by the author in analyzing the internal control system for providing credit to cooperatives.Based on the results of research on the control system for providing credit at KSPPS Bakti Huria Syariah, it has been assessed as quite good in accordance with the theory of the Committee of Sponsoring Organizations of The Treadway Commission (COSO), the Company has separated responsibilities and is in accordance with the organizational structure and routine audits have been carried out on cooperative management at each branch

Analysis of the Effect of Watching Japanese Animation on Nationalism in Generation Z

2024-03-25T14:35:04+08:00

This research aims to explore the popularity of anime among Generation Z. Through the analysis of anime-watching behavior, this study will identify patterns in the anime-watching habits of Generation Z, including frequency of viewing and preferred genres. Additionally, it will discuss the influence of watching anime on perceptions of Japanese culture, examining the extent to which anime accurately reflects Japanese culture and how this affects the perceptions of Generation Z towards that culture. Finally, this research will analyze the impact of watching anime on the nationalism of Generation Z towards Indonesian culture and identity, exploring whether watching anime can influence their sense of nationalism towards local culture. Thus, this study will provide a deeper understanding of the relationship between watching anime and the cultural perceptions and identities of Generation Z.

Educational Innovation in Increasing Business Creativity Through Public Speaking Class

2024-03-16T12:15:50+08:00

This article reviews the concept of educational innovation with a focus on developing business creativity through Public Speaking classes. This class is not only a platform to hone speaking skills, but also stimulates creative minds and fosters an entrepreneurial spirit. Implementation of educational innovation in Public Speaking classes includes the development of presentation-based entrepreneurial projects, collaboration with business professionals, and an emphasis on innovation and creativity in each assignment. The result is increased student creativity in designing business ideas, improved communication skills, and the cultivation of an entrepreneurial spirit. This research provides insight into the great potential of Public Speaking classes as a vehicle for educational innovation. Increasing business creativity through this class not only produces individuals who are skilled at speaking, but also produces individuals who are able to produce creative ideas and dare to innovate in the ever-changing business world. Thus, educational innovation through Public Speaking classes has a positive impact in forming future leaders who are creative and entrepreneurial.

The Role of Communication in Business in the Digital Era: Understanding the Foundations of Success

2024-05-07T18:20:13+08:00

With good communication, business people can sell their products better and can also avoid misunderstandings between both parties, namely business people and consumers. Communication is one of the important things in running a business or company. This communication can be interpreted as communication that is carried out verbally or non-verbally. Where this communication contains opinions, ideas, concepts and information. This communication can be done personally or impersonally. Business Communication is the exchange of information, ideas, opinions, instructions that have a specific target which is indicated personally or impersonally through symbols or signals. Communication roles such as Building Emotional Connections: Effective communication allows us to express our feelings, emotions, and thoughts to others. By sharing openly and honestly, we can build deeper emotional connections with others.

Exploring the Essence of Entrepreneurship: A Vital Pillar in Building the Nation's Economic Prosperity

2024-05-07T18:25:36+08:00

The economic issues that continue to be discussed in Indonesia today are always a matter of concern, fluctuating with significant increases and decreases. However, the existence of entrepreneurship is expected to make a positive contribution to the Indonesian economy. This research aims to explore how vital the role of entrepreneurship is for the nation's economic progress. Qualitative methods were used in this research, by collecting data through literature study. The research results show that entrepreneurship has a crucial role in supporting the national economy, especially through the creation of new jobs. Every business tends to experience difficulties if it is run individually, so companies or individuals involved in business often open up job opportunities to support the development of their business.

The Central Role of Sales Management in Driving Entrepreneurial Business Growth

2024-05-07T18:30:14+08:00

Sales management is an important aspect of implementing a company's marketing strategy. The existence of good management makes the product marketing process more organized. To overcome problems that arise in business competition, a company must have good sales management. In sales management, the company can more easily analyze, plan, organize, control and train and supervise, so that the company can overcome or avoid possibilities that will occur

Strategies for Realizing Dreams and Achieving Goals in the World of Entrepreneurship

2024-05-08T10:41:55+08:00

Dreams and aspirations are something that every individual must have and have a crucial role in shaping the future of an individual or group. This article will review the concept of building dreams and pursuing ideals which focuses on entrepreneurial development. Everyone pursues different dreams, therefore there is scientific work to study what researchers think is important to know. Using qualitative methods in preparing the scientific work in order to reveal the points that will be discussed in the scientific text.. with the research results Dreams or dreams in each individual are different, in each dream there are positive desires, which encourage us to achieve Something beautiful is a dream. Dreams are motivation in achieving goals, because motivation is a driving force that greatly influences the achievement of a goal.