Keberterimaan Mahasiswa Jurusan Akuntansi terhadap Pembelajaran Online pada Masa Pandemic Covid-19

Nowdays, world was shocked by a corona virus, then WHO established this condition as a pandemic. This condition has a major impact on various sectors, as well as education. Therefore Minister of Education and Culture of the Republic of Indonesia released decreet about The learning system through online learning is a personal computer (PC) device connected to an internet. The change of learning process, has an impact to student accepetence.This research is explanatory research, to explain the causal relationship between the research variables and test the hypotheses that were formulated. Based on the TAM Model developed by Davis in 1989, testing the user's acceptance of an information system technology. The population used is Accounting Department student’s class of 2019-2020 Politeknik Negeri Ujung Pandang. Purposive sampling is used for sampling. The data collection technique used the distribution of questionnaires with 150 samples. The result was tested by SEM PLS.The results of this study indicate that Accounting Department students accept online learning well. This indicated by all the hypotheses in this study which are accepted. Accounting Department students who were sampled in this study were generation Z who were sensitive to technology

Pengembangan Media Blog Sebagai Sarana Informasi Untuk Meningkatkan Kemampuan Perencanaan Karir Di Sman 1 Bulukumba

This research is a Media Development Blog as a Means of information to enhance the planning careers in SMAN 1 Bulukumba that berujuan: (1) to describe the career guidance needs of students at SMA Negeri 1 Bulukumba); (2) to determine the profile of media use blogs as a means of information in improving the ability of career planning at SMA Negeri 1 Bulukumba); (3) to determine the effectiveness of blogs as a means of information media in enhancing the ability of career planning at SMA Negeri 1 Bulukumba. This study uses research and development developed by Dick & Carey. Analysis of data using statistical analyzes non-parametric Wilcoxon signed ranks test. The results showed (1) Career Guidance blog has utility value, feasibility and accuracy; (2) blog career guidance both as a means of career information for students at SMA Negeri 1 Bulukumba; (3) blog Career guidance is effective as a means of information in improving the ability of career planning at SMA Negeri 1 Bulukumba

Comparison of the Rate of Depression in Early and Late Elderly Women with Diabetes Mellitus

Elderly people with Diabetes Mellitus (DM) have a greater risk of experiencing depression compared to the elderly who do not suffer from DM. The Ministry of Health divides the elderly into two categories based on age, namely the early elderly (46-55 years old) and the late elderly (56-65 years). Objective: to analyze the comparison of depression levels in early and late elderly women with DM. An analytic observational design with a cross-sectional approach. The sample in this study were 33 elderly (15 early elderly and 18 late elderly) with DM in two health centers, namely Bontobangun health center and Tanete health center, Bulukumba district. The level of depression was measured by the Depression Anxiety Stress Scales 21 questionnaire. Data analysis used the Pearson chi-square test with SPSS software. The early elderly tends to feel the level of mild depression (46.7%) even 6.7% of the early elderly do not experience depression. The late elderly tends to feel the level of severe depression (50%) even 5.6% of the late elderly have very severe depression. The results of statistical tests showed that there was a significant difference between the level of depression in the early elderly and the late elderly (p = 0.026). Women with DM aged 56-65 years are very susceptible to depression with a more severe level when compared to women with DM aged 46-55 years. The need for special treatment that makes the elderly as the main target to reduce the depression they experienceLansia dengan Diabetes Mellitus (DM) memiliki risiko lebih besar untuk mengalami depresi dibandingkan dengan lansia yang tidak menderita DM. Kementerian Kesehatan membagi lansia menjadi dua kategori berdasarkan usia, yaitu lansia dini (46-55 tahun) dan lansia lanjut (56-65 tahun). Tujuan: menganalisis perbandingan tingkat depresi pada wanita usia lanjut awal dan akhir dengan DM. Desain observasional analitik dengan pendekatan cross-sectional. Sampel dalam penelitian ini adalah 33 lansia (15 lansia awal dan 18 lansia akhir) penderita DM di dua Puskesmas yaitu Puskesmas Bontobangun dan Puskesmas Tanete Kabupaten Bulukumba. Tingkat depresi diukur dengan kuesioner Depression Anxiety Stress Scales 21. Analisis data menggunakan uji pearson chi-square dengan software SPSS. Lansia awal cenderung merasakan tingkat depresi ringan (46,7%) bahkan 6,7% lansia awal tidak mengalami depresi. Lansia akhir cenderung merasakan tingkat depresi berat (50%) bahkan 5,6% lansia akhir mengalami depresi sangat berat. Hasil uji statistik menunjukkan bahwa terdapat perbedaan yang signifikan antara tingkat depresi pada lansia awal dan lansia akhir (p = 0,026). Wanita penderita DM usia 56-65 tahun sangat rentan mengalami depresi dengan tingkat yang lebih berat jika dibandingkan dengan wanita penderita DM usia 46-55 tahun. Perlunya perlakuan khusus yang menjadikan lansia sebagai sasaran utama untuk mengurangi depresi yang dialaminy

Determinant Analysis of Labor Absorption in the Agricultural Sector in South Sulawesi Province (1999 - 2019)

This study aims to examine and analyze the direct and indirect effects of investment in the agricultural sector, regional capital expenditures for the agricultural sector, the Provincial Minimum Wage (UMP) on the absorption of labor in the agricultural sector in South Sulawesi Province through the Gross Regional Domestic Product (GRDP) ) the agricultural sector and the Human Development Index (IPM). The data used in this study is secondary data from the Central Bureau of Statistics (BPS) in the form of a time series from 1999 to 2019. In this study using the structural equation regression analysis method using SPSS software . The analysis technique used in this study is Path Analysis. The results of the study show that investment in the agricultural sector has an effect both directly and indirectly on the employment of the agricultural sector in South Sulawesi Province through the agricultural sector's Gross Regional Domestic Product (GRDP). Regional capital expenditures for the agricultural sector influence both directly and indirectly the absorption of labor in the agricultural sector in South Sulawesi Province through the agricultural sector's Gross Regional Domestic Product (GRDP) and the Human Development Index (IPM). The Provincial Minimum Wage (UMP) has no direct or indirect effect on employment in the agricultural sector in South Sulawesi Province through the agricultural sector's Gross Regional Domestic Product (GRDP) and the Human Development Index (IPM)

EKSPLORASI HISAB GERHANA MATAHARI MENGGUNAKAN ALGORITMA MEEUS

The solar eclipse will take place if the moon is between the Earth and sun as well as its shadow touches the Earth. Some hadiths narrated that the phenomena had occurred in the era of Prophet saw. then He commanded Muslims to perform prayer, remembrance, and donation. Hence, the solar eclipse in Islam is crucial as it is respected to worship to God. The objective of this paper is to calculate the solar eclipse using Meeus Algorithm. After preparing the Bessel elements and arranging the Meeus Algorithm, it can be determined accurately both the eclipse type, time, place, path width of the eclipse and the sun position as it lasts. Sun eclipse calculation using Meeus algorithm on June, 21th 2020 results 1.380 N and 18.060 E for the coordinate, 0.28 for altitude, azimuth of 66.56, 84.9 km width, as well as total duration of 1 minutes 22.3 and seconds. Those all are accurate due to the similarity with NASA calculation using ELP and VSOP87 algorithm

KEMITRAAN MASYARAKAT DENGAN PENGELOLA PABRIK GULA CAMMING DALAM PENGADAAN BAHAN BAKU DI KABUPATEN BONE

ABSTRACT This study aims to determine the partnership between the community and the government in the procurement of raw materials at the Camming Sugar Factory, Bone Regency. The number of informants in this study were 6 people. This study uses a qualitative type with a phenomenological type of research, which is a form of research that emphasizes the subjectivity of human life experience to reveal events or facts, phenomena, and circumstances that occur during the research. Data collection techniques using the method of observation, interviews and documentation. The results of this study indicate that the form of partnership pattern that is carried out between partner farmers and the Camming Sugar Factory is a plasma core partnership pattern in which PG Camming is the core party and partner farmers are the plasma party. The results of the study also indicate the level of satisfaction of partner farmers with the partnership pattern with the Camming Sugar Factory. The partnership built between sugarcane farmers and the Camming Sugar Factory is to make contract agreements, provide professional services and assistance, not to give special rewards between sugar cane farmers and Camming Sugar Mills. They establish a partnership relationship by mutually benefiting without anyone being harmed. Keywords: Partnership, Commitment and Communication

Need Analysis for English Special Purpose in Medical Laboratory Technology Students

Abstract The process of learning for English Specific Purposes is not optimal because of planning in learning tha could not be relevant to the student's field of science. It is necessary to analyze the needs of students towards learning English with a special purpose. The purpose of this study was to see the students' needs for ESP learning. The object of this research was the students of the Medical Laboratory Technology Study Program, 2019/2020 academic year in Politeknik Kesehatan Muhammadiyah Makassar. This research used descriptive qualitative method. The data collecting techniques were questionnaires and interviews. Data were classified as student needs for learning English identified. The description of the results of student needs was used as a reference for planning the teaching materials.     &nbsp

Disaggregated Approach of Regional Government Expenditure and Poverty Eradication in South Sulawesi, Indonesia

Government spending is one of the pillars of fiscal decentralisation which plays an important role in overcoming poverty. However, many empirical studies are still being debated, especially at the regional level. Government spending can contribute to reducing poverty depending on the type of government spending. This study focuses on specific types of government spending that contribute to productivity, such as government spending on infrastructure, health, education, and social assistance. The study aims to analyze the effect of regional government expenditures on infrastructure, education, health, social protection, and economic growth on poverty reduction. The measurements of poverty used in this study include Headcount Index, Poverty Gap Index, and Poverty Severity Index. The data were analyzed using a panel data regression from 2015-2020 through multiple regression models directly and indirectly. The estimation results of the direct effect show that only government spending on health can reduce poverty through its three indicators, while government spending on social protection is ineffective. Government expenditures on infrastructure and education are only significant in reducing the income gap between the poor and the depth of poverty. The indirect effect results in the four government spending types being statistically significant on all poverty indicators through accelerating economic growth. Therefore, economic growth at the regional level is an important variable that strengthens the relationship between government spending and poverty reduction for all poverty indicators in the region. In addition, government spending on social protection is helpful for the poor but needs to optimize its utilization with more precise targets

Analisis Mikroflora Candida albicans pada Perokok dan Potensi Daya Hambat Ekstrak Daun Pacar Kuku Lawsonia sp. Terhadap Isolat Candida albicans

Salah satu mikroflora normal pada mulut yang dipengaruhi oleh keberadaan asap rokok adalah Candida albicans, jamur ini dapat berubah menjadi patogen jika terjadi perubahaan dalam diri host. Perubahan yang terjadi pada host tersebut dapat bersifat lokal maupun sistemik yang dapat menyebabkan kandidiasis oral. Daun pacar kuku (Lawsonia inermis) merupakan tanaman obat yang mengandung senyawa aktif yang berkhasiat yaitu senyawa lawsone (2-hydroxy-1, 4-napthoquinone). Selain itu daun pacar kuku juga mengandung alkaloid, glikosida, flavonoid, fenol, saponin, tannin, dan minyak atsiri. Salah satu khasiatnya adalah sebagai antijamur. Penelitian ini bertujuan mengetahui kolonisasi Candida albicans dari swab mukosa perokok dan kemampuan penghambatan ekstrak daun pacar kuku terhadap isolat Candida albicans. Penelitian ini bersifat ekperimental laboratorium dengan menggunakan teknik isolasi jamur secara swab dan metode uji daya ekstrak daun pacar dengan konsentrasi 15%, 25%, 50%, 75% dan 100%. Hasilnya menunjukkan bahwa 90% swab mukosa mengandung kolonisasi Candida albicans dan uji ekstrak daun pacar kuku memperlihatkan terbentuknya zona bening tertinggi pada konsentrasi 100% dengan diameter sebesar 15.4 mm. Hal ini menunjukkan bahwa ekstrak daun pacar kuku memiliki potensi inhibitor terhadap isolat Candida albicans dari swab mukosa perokok

PENGAWASAN KEMENTERIAN AGAMA DALAM PEMBAGIAN ZAKAT DI BAZNAS KABUPATEN WAJO

This research was aimed to know about the supervision of Ministry of Religious Affairs in distributing of Zakat in Baznas of Wajo Regency. The kind of this research was descriptive qualitative which used phenomological research and using observation, interview, and documentation to collect the data. The result of this research shows that the Ministry of Religious Affairs had been done the supervision in distributing Zakat. But in fact, the supervision which was done by the Ministry of Religious Affairsin Wajo had not been effective and efficient. It was caused by monitoring of the Ministry of Religious Affairs in Wajo just  on the written report and it was judged by the result of interview of the informant and the observation which was done by the researcher. Keyword : Supervision, Distribution of Zakat  Penelitian ini bertujuan untuk mengetahui pengawasan Kementerian Agama dalam pembagian zakat di Baznas Kabupaten Wajo. Jenis penelitian ini adalah deskriptif kualitatif dengan menggunakan tipe penelitian fenomenologi. Teknik pengumpulan data dengan menggunakan observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Kementerian Agama Kabupaten Wajo telah melakukan pengawasan dalam pembagian zakat, namun dalam  kenyataannya  pengawasan  yang dilakukan  Kementerian Agama Kabupaten  Wajo masih belum efektif dan efisien. Hal ini dikarenakan pemantauan Kementerian Agama Kabupaten Wajo hanya pada laporan-laporan tertulis saja, dan hal tersebut dapat dinilai dari hasil wawancara dan para informan dan observasi yang dilakukan peneliti dilapangan.  Kata Kunci: Pengawasan, Pembagian Zaka