Governance and Management of Endowment Funds in Higher Education: A Systematic Literature Review (2024)

Salman Samir(1), Kwandou Wirawan Kwan(2), Utamy Rizky(3), Iqra Pradipta Nasir Andi(4), Samintang Samintang(5),

(1) Department of Economics, Faculty Economy and Business, Hasanuddin University, Indonesia  Indonesia

(2) Department of Economics, Faculty Economy and Business, Hasanuddin University, Indonesia  Indonesia

(3) Department of Accoounting, Faculty Economy and Business, Hasanuddin University, Indonesia  Indonesia

(4) Department of Accoounting, Faculty Economy and Business, Hasanuddin University, Indonesia  Indonesia

(5) Department of Accoounting, Faculty Economy and Business, Hasanuddin University, Indonesia  Indonesia

(1) Corresponding Author

DOI : https://doi.org/10.24036/ecosains.12853957.00   

Full Text: https://ejournal.unp.ac.id/index.php/ekosains/article/view/128539/109168   Language : en

Abstract

Over the last 2 decades, Indonesia has brought about many reforms in the world of education, especially universities which have a strategic role in building quality human resources. One important aspect in supporting the university is the funding aspect. One source of funding currently being worked on by Indonesia is an endowment fund.  An endowment fund is a financial asset provided by an institution or organization that is intended for college expenditure. The endowment fund has a very good role for the sustainability of the campus, therefore the endowment needs to be managed effectively and efficiently. The purpose of this research is to identify what aspects can support the effective and efficient management of endowment funds in universities. The method used to answer the research objectives is to use a Systematic Literature Review. As a result of our Systematic Literature Review, there are 8 aspects that support efficient endowment management. Such as synergy of alumni and universities, presenting professional staff to manage endowments, improving institutional aspects of the university, contributing collectively, promoting endowments, providing long-term plans for endowment allocations, Increasing the role of stakeholders, uphold transparency and accountability, and provide information for potential donors

The Reactualization of Sipakatau, Sipakalebbi, and Sipakainge’ Values Using La Galigo Comic with Augmented Reality (2023)

Authors

• Shinta Dewi Sugiharti Tikson

• Universitas Hasanuddin, Makassar, Indonesia

• https://orcid.org/0000-0002-3840-5789

• Samintang

• Universitas Hasanuddin, Makassar, Indonesia

• https://orcid.org/0000-0002-2436-5296

• Firdaus

• Universitas Hasanuddin, Makassar, Indonesia

• Andi Khaerun Nisa

• Universitas Hasanuddin, Makassar, Indonesia

• Wahda

• Universitas Hasanuddin, Makassar, Indonesia

• https://orcid.org/0000-0001-7642-5361

• Fahrina Mustafa

• Universitas Hasanuddin, Makassar, Indonesia

• https://orcid.org/0000-0002-6040-2293

DOI: https://doi.org/10.23887/ijee.v7i4.59779

Keywords: Augmented Reality, Comic, Elementary School, La Galigo, Trisipaka

Abstract

Base on observation there is no educative and interactive learning media in local content lessons related to strengthening student character. This study aims to analyze student interest and enthusiasm in local content lessons, understand the values, diversity, and inclusivity contained in La Galigo through Augmented Reality (AR)-based comic. This study is use Wilcoxon signed-rank test is used to compare the pre-test and post-test, also comparing anecdotal notes of student activities. A total of 14 students from the 4th and 5th grade participated in this program. Data collection is use observations, anecdotal records, and in-depth interviews were also used to assess students' personalities. Based on the evaluation of the pre-test and post-test, there is an increase in students' knowledge after the comic learning method is used. Changes in student’s knowledge and attitude are accomplished through the use of continuous assessment indicators and the involvement of the teacher in the classroom. It is hoped that this innovation can help students develop better character by incorporating trisipaka-based values (sipakatau, sipakalebbi, and sipakainge') into their daily lives.

Index-based Insurance Through Village Fund Allocation as a Constructive Solution Towards Post-Disaster Agricultural Recovery for Vulnerable Farmers (2023)

Summary 

According to the latest UN ESCAP estimates, droughts have caused an annual economic loss of roughly US$ 23,308 million to Indonesia. Global initiatives have recommended the use of insurance to protect agricultural livelihoods, but currently most farmers are not aware of the benefits of insurance, and have a low ability to pay. The government has issued Permendesa No. 6 of 2020, which provides fiscal instruments for disaster management, namely Dana Desa or Village Fund. Nonetheless, there is still a lack of understanding about Village Fund for disaster related uses. This policy brief provides three policy recommendations for the utilization of financial risk transfer instruments and overall agricultural development. First, provisions of a social safety net for farmers through weather index-based insurance subsidized by Village Fund. Second, Development of a Social and Solidarity Supermarkets (“SSMs”) for Post-catastrophe Food Security. Lastly, establishment of an Agricultural Resilience Task Force (“ARTF”).

Authors: M. Rifli Mubarak1 , Devi Nurhalizah2 , Samintang1 , Rahadian Ahmad2 , Aliya Ilysia Irfana Ampri2 Undergraduate Students, Hasanuddin University1 , University of Indonesia2

RDI Policy Brief, No. 5 (CEGF) 20230204

Innovation and Diversification of Dangke as a Superior Local Food Based on Creative Economy Development from upstream to downstream in Mataran Village, Anggeraja District, Enrekang Regency (2023)

Abstract

Dangke is one of the premier local foods typical of Enrekang Regency. However, over time, breeders have faced numerous challenges, particularly in Mataran Village, Anggeraja District, Enrekang Regency. These challenges include suboptimal management of livestock pens, insufficient product diversification, limited use of digital marketing for sales and financial record-keeping by Micro, Small, and Medium Enterprises (MSMEs), and a lack of close multi-sectoral collaboration with relevant stakeholders. To address these issues, a comprehensive and sustainable community empowerment program is needed for farmer groups, Farmer Business Groups (KUT), housewives/PKK, and youth organizations in Mataran Village. This initiative aims to improve the local economy through creative economic strategies from upstream to downstream.

The service activity was conducted over approximately six months in Mataran Village using a blended approach (both offline and online). The program concluded that the "Dangke Mataran" business group's target audience—including breeders, housewives, and youth organizations—demonstrated a strong interest and motivation to implement a sustainable livestock system. This includes improving cage management, sanitation, feed management, product diversification, digital marketing for sales, and financial management for MSMEs. The goal is to enhance productivity and increase the bargaining power of Dangke as a prominent local cheese in Enrekang.

How to Cite

-, A. A., Samintang, Fakhiratunnisa Putri Oceani, Isnaeni, F. ., Munawwara Ildana, Marini Amalia Mansur, Ulfa, S. ., Sarniati, Waddu, A., Gafur, A., Ansar, H., Tamsil, Z. N. A. ., Iskandar, S., Asmari, M. A. ., Figri, M. ., & Usman. (2023). INOVASI DAN DIVERSIFIKASI DANGKE SEBAGAI PANGAN LOKAL UNGGULAN BERBASIS PENGEMBANGAN EKONOMI KREATIF HULU-HILIR DI KELURAHAN MATARAN KECAMATAN ANGGERAJA KABUPATEN ENREKANG. Panrita Abdi - Jurnal Pengabdian Pada Masyarakat, 7(3), 580-591. https://doi.org/10.20956/pa.v7i3.21809

Creative Economy Development - Panrita Abdi Journal 

Educational Busy Board Games: Efforts to Improve Fine Motor Skills in Students with Intellectual Disabilities at SLB Negeri 1 Bone (2022)

Abstract

The Busy Board is a fine motor stimulator board for intellectually disability students with three degrees of difficulty: easy, medium, and hard. This service was provided for three months at SLBN 1 Bone, with partners targeting ten students. The goal of this service is to provide a program by providing leisure-based games and fun games, as well as mentoring intellectual disability children using the Busy Board media, in order to train fine motor skills so that intellectually disability students can easily carry out daily activities without relying on others. The method of executing the Student Creativity Program in the sphere of Community Service, which was carried out at SLB Negeri 1 Bone, began with a review of the partner party to discuss the program's technical execution. The concept of the Busy Board educational game program, program objectives, types of activities, implementation duration, and expected outcomes are explained in the next step, socialization. The PKM-PM Busy Board team also researched the literature on educational games for children's fine motor abilities before continuing to develop a three-level Busy Board, namely Busy Board Easy, Busy Board Medium, and Busy Board Hard. The result of this community service activity is that intellectual disability students at SLBN 1 Bone develop fine motor skills and are able to carry out daily activities independently.

How to Cite

Firdaus, Samintang, Andi Khaerun Nisa, Muhammad Fadlurrahman Imran, Muh. Ikhsan Rahmat, & Shinta Dewi Sugiharti Tikson. (2022). PERMAINAN EDUKATIF BUSY BOARD: UPAYA PENINGKATAN KEMAMPUAN MOTORIK HALUS SISWA TUNAGRAHITA DI SLB NEGERI 1 BONE. Panrita Abdi - Jurnal Pengabdian Pada Masyarakat, 6(3), 599-609. https://doi.org/10.20956/pa.v6i3.17783

Busy Board - Panrita Abdi Journal 

A Systematic Review: Associated Factor and Intervention Strategy of Stunting in South Sulawesi Province (2021)

Samintang¹, Harpiani Hasdar², Adhiyaksa Prananda RS³, Usman⁴, Muh. Jusliandi⁵

¹ Department of Accounting, Faculty of Economics and Business, Hasanuddin University, Makassar 90245, Indonesia
² Department of Accounting, Faculty of Economics and Business, Hasanuddin University, Makassar 90245, Indonesia
³ Department of Statistics, Faculty of Mathematics and Natural Sciences, Hasanuddin University, Makassar 90245, Indonesia
⁴ Department of Nutrition Science, Faculty of Public Health, Hasanuddin University, Makassar 90245, Indonesia
⁵ Department of Chemistry, Faculty of Mathematics and Natural Sciences, Hasanuddin University, Makassar 90245, Indonesia

Corresponding Author: samintangbadruntima890@gmail.com

Abstract: South Sulawesi is a province with a high prevalence of stunting, around 30.5%. Various attempts have been made by the government to address the issue of stunting through a range of policies, regulations, and interventions. This paper aims to describe the policies and factors contributing to the high incidence of stunting in South Sulawesi. The Provincial Government of South Sulawesi has formulated several regulations and programs for interventions, both specific and sensitive. Specific interventions are carried out by the health sector, focusing on the First 1000 Days of Life (HPK) program, while sensitive interventions include improving access to clean water and sanitation. Socio-economic factors, such as poverty, education levels, and family income, also influence stunting. Effective stunting prevention requires cross-sector cooperation and an integrated approach. Existing central-level policies and regulations need to be implemented at the local and village levels, involving not only the health sector but also other relevant sectors. Improving community-based response systems and engaging stakeholders is crucial. Raising awareness about balanced nutrition, pre-marital education, parenting, sanitation, and environmental hygiene are essential efforts to reduce stunting rates in South Sulawesi.

Keywords: Stunting, Toddler, Stakeholder, Strategy, South Sulawesi

Associated Factor and Intervention Strategy of Stunting in South Sulawesi  Province

Proceeding International Conference of Innovation Science, Technology, Education, Children and Health 

Institutionalizing Islamic Philanthropy Based on Ta'awun Management at the Humanitarian Organization Aksi Cepat Tanggap to Accelerate Achieving the SDGs (2021)

(Samintang. Asosiasi Masjid Kampus Indonesia (AMKI) Universitas Hasanuddin)..................210

Proceedings of the Scientific Webinar of the Mosque III-1443 H / 2021 M

Covid-19 and Local Tax Revenue in South Sulawesi, Indonesia (2020)

Rizky Utami
Department of Accounting, Hasanuddin University
rizkyutami@unhas.ac.id

Salman Samir
Department of Economics, Hasanuddin University
salmansamir@unhas.ac.id

Kwan Wirawan Kwandou
Department of Economics, Hasanuddin University
kwandoukw19a@student.unhas.ac.id

Samintang
Department of Accounting, Hasanuddin University
samintang19a@student.unhas.ac.id

Abstract: Covid-19 has dealt a severe blow to government tax revenues, particularly at the regional level. Previous research has mainly focused on the macroeconomic impacts of Covid-19 on tax revenues. Therefore, our study aims to address this research gap by considering spatial or regional aspects, as reflected in the differences in economic structures and types of taxes across various regions. This study uses a case study approach of districts and cities in South Sulawesi Province, Indonesia. Quantitative data are processed and illustrated statistically through graphs and spatial maps, and quadrant analysis is used to show the varying impacts of Covid-19 on tax revenues in each region. Our study finds that local taxes experiencing a decline during the Covid-19 pandemic include entertainment tax, hotel tax, and restaurant tax. Other types of taxes, such as street lighting tax, land and building acquisition duty (BPHTB), and property tax (PBB), continued to show positive performance. Regions with economic structures heavily reliant on tourism, entertainment, hotels, and restaurants have been significantly impacted in terms of both economic activity and local tax revenues. The findings of this study can serve as a reference for the government in intervening in business sectors affected by the Covid-19 pandemic.

Keywords: Covid-19, tax revenue, economic structure

Covid-19 and Local Tax Revenue 

Digital Accounting Skills Readiness Assessment: A Case Study Research (2020)

Rizky Utami
Department of Accounting, Hasanuddin University
rizkyutami@unhas.ac.id

Salman Samir
Department of Economics, Hasanuddin University
salmansamir@unhas.ac.id

Kwan Wirawan Kwandou
Department of Economics, Hasanuddin University
kwandoukw19a@student.unhas.ac.id

Samintang
Department of Accounting, Hasanuddin University
samintang19a@student.unhas.ac.id

Abstract: As technology evolves, the accounting profession has become increasingly vulnerable to digitalization. Previous research has focused on digital skills that are neither comprehensive nor relevant to current business situations and the Covid-19 pandemic. Therefore, this case study aims to elaborate on the framework of digital skills by incorporating elements pertinent to the digital competencies of professional accountants. The study uses quantitative data collected through a survey of 39 accounting students from Hasanuddin University and several state and private universities in the Makassar area. This data is processed and illustrated statistically in a Digital Readiness Index, adjusted to the Digital Skills Framework. Our research finds that accounting students at various universities in Makassar exhibit low levels of digital skills. This research can serve as a guide for developing and implementing digital-based curriculum systems at universities, assisting educators in creating digital teaching media and models, and optimizing course innovations, modules, and other educational materials that incorporate elements of digital skills for future accountants.

Keywords: Digital Accounting Skills, Digital Technology, Future Accountants

Digital Accounting Skills Readiness Assessment: A  Case Study Research 

The Digital Skills for Future Accountant: A Proposed Framework for Business Schools in Indonesia (2020)

Rizky Utami
Department of Accounting, Hasanuddin University
rizkyutami@unhas.ac.id

Salman Samir
Department of Economics, Hasanuddin University
salmansamir@unhas.ac.id

Kwan Wirawan Kwandou
Department of Economics, Hasanuddin University
kwandoukw19a@student.unhas.ac.id

Samintang
Department of Accounting, Hasanuddin University
samintang19a@student.unhas.ac.id

Abstract: Digitalization presents both opportunities and challenges in today's job market, particularly in the field of accounting. There remains a gap between the skills of university graduates and those demanded by employers. This study aims to assess the types of digital skills required by accounting graduates as future accounting professionals. A synthesis of the literature reveals that the essential digital skills for future accountants include basic digital accounting skills, advanced digital accounting skills, data skills, digital learning, digital communication and collaboration skills, digital citizenship, and digital identity and security skills. This analysis has practical implications for business schools at universities, such as providing a roadmap for curriculum development in accounting, serving as a reference for educators to update and enrich teaching materials and methods related to digital skills, and promoting digital accounting skills in accounting modules or laboratory practices. Additionally, the conceptual framework developed in this study can guide future empirical research in assessing the digital skills readiness of graduates and human resources in specific organizations or industries. Implementing this conceptual framework can help top management identify skill gaps and develop appropriate programs to enhance their human resources' skills.

Keywords: Digitalization, Professional Accountants, Thematic Analysis

The Digital Skills for Future Accountant: A Proposed Framework for Business Schools in  Indonesia 

There Is No Planet B and Youth Groups Taking The Lead In Sustainability: How To Deal With It?

At this moment in time, experts and billionaires flock to research and explore to measure the level of life on planets other than Earth. Of course we are no stranger to the Proxima B Space Project which is claimed to be a place of life other than Earth which is about 4 light years away. The results of the observations were published in a report entitled Habitable Climate Scenarios for Proxima Centauri B with Dynamic Ocean. On the flip side, Elon Musk's and SpaceX's space missions also amazed the world because their goal is to plan how humans will live on Mars and even form colonies there. And there are many other transient project observation programs. So the question is, what will happen to Planet Earth as known as “Si Kelereng Biru Rumah Kita”? The planet, which is about 4.543 billion years old, has become a foothold and home for living things ranging from humans to microorganisms.

Indonesia or often referred to as The Emerald of Equator is one of the countries with the largest population of the younger generation, especially Z Generation and Millennial Generation. Based on the results of the 2020 Population Census, the number of Generation Z reached 75.49 million people or equivalent to 27.94 percent of the total population in Indonesia. This condition indicates that Indonesia is experiencing a Demographic Bonus which is both an opportunity and a challenge. How come? Indonesia is also one of the countries that mainstream the mandate of the Sustainable Development Goals (SDGs) but there are still some challenges that need to be resolved, especially in the fields of spatial planning/infrastructure, energy and climate change, water management, waste management, transportation, education/research, etc. As the consequence, the young generation as the front line of nation development must be ready to realize the Indonesia Emas 2045. One of the various efforts that can be done is through constructive dialogue and real multi-stakeholder cooperation between students and stakeholders who have the same vision in the field of sustainability. As far as I’m concerned, NSLSM is here to create a program that embraces universities, especially student organizations in order to accelerate the transformation of universities that uphold the values ​​of sustainability with UI GreenMetric as one of the flagship programs of Universitas Indonesia that ranks universities around the world........

See more: There Is No Planet B and Youth Groups Taking The Lead In Sustainability: How To Deal With It? 

Extension of Village Head Term: Logical Flaws, Odd Proposals, and Hidden Oligarchic Intentions in the Village.

Today, villages are still shrouded in various dilemmas and problems that require sincere efforts from both the village government and all its residents. The issues at hand not only pertain to the relatively low standard of living of the community but also involve oligarchic practices by certain individuals. Political manipulation in villages is also prevalent, with various cases of power and budget misuse, resulting in the frequent wastage of the allocated 1 billion rupiah per village. Therefore, policymakers should regard such proposals as a troubling signal that undermines the village development process. Instead of embracing proposals that seem rushed, inconsistent, and lacking in evidence-based policy, there should be a more critical evaluation to ensure that development efforts are genuinely effective and beneficial.........

See more: Extension of Village Head Term: Logical Flaws, Odd Proposals, and Hidden Oligarchic Intentions in the Village 

The Farmer's Hope in a Cup of Coffee

Reflecting on the existing supply chain system, farmers are the most crucial first link in the coffee industry. One farmer and city advocate, who prefers to remain unnamed, is dedicated to empowering local farmers to remain resilient and productive. His coffee business ecosystem is based in Sinjai Tengah. He believes that the empowerment concept must be implemented so that farmers are not merely selling their harvests to middlemen (tengkulak) but are actively involved in post-harvest processes to enhance the economic value of their best coffee. Through a social enterprise approach in collaboration with Yayasan Dompet Dhuafa, he empowers coffee farmers through crowdfunding schemes, with the proceeds from coffee sales also donated to charitable activities such as mosque construction and Quran donations for hafidz & hafidzah. Coffee farmers, who previously depended heavily on profit-sharing schemes with middlemen for quicker cash flow, are gradually being encouraged to focus on cultivation and post-harvest processes, which should ideally be handled by competent individuals in the field. In rural areas with limited technological access, delegating tasks at the farmer level is crucial for ensuring that the coffee supply chain operates effectively and efficiently.........

See more: The Farmer's Hope in a Cup of Coffee