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All Journal Komuniti : Jurnal Komunikasi dan Teknologi Informasi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Analisis Bisnis Ekonomi International Journal of Management Progress Prosiding University Research Colloquium Bharasumba Jurnal Multidispliner Jurnal Pengabdian Masyarakat Berkarya AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JICS : Journal Of International Community Service JIEM : Journal Of International Entrepreneurship And Management JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research JIDE : Journal Of International Development Economics JISEF : Journal Of International Sharia Economics And Financial PARADIGM : JOURNAL OF MULTIDISCIPLINARY RESEARCH AND INNOVATION HYPOTHESIS : MULTIDISCIPLINARY JOURNAL OF SOCIAL SCIENCES INCIDENTAL : JOURNAL OF COMMUNITY SERVICE AND EMPOWERMENT Jurnal Analisis Bisnis Ekonomi
Abdullah, Rudi
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STRATEGI UMKM DALAM MENINGKATKAN PARIWISATA DENGAN MODEL EDUPAKS DI PEMERINTAH KALIMANTAN TENGAH Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 2 No 02 (2023): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v2i02.1191

Abstract

The aim of this research is to determine the strategy of MSMEs in increasing tourism using the EDUPAKS model in the Central Kalimantan Government. The research method is descriptive qualitative type of literature study. The results of the research are that the EDUPAKS concept is a combination of artificial tourism innovation by providing education on product processing using palm oil and presenting KAMI to provide education on the importance of sharing. The strategy that can be used in the MSME sector in tourism development in Central Kalimantan is to carry out: product innovation, using hybrid marketing, QRIS (Modern payment products) and KAMI (Mini Cans). How to realize Palm Oil Tourism Education (EDUPAKS) in an effort to increase the number of tourists in Central Kalimantan by establishing a mutualistic symbiosis of the MSME sector as material managers and the Tourism sector as providers of EDUPAKS and KAMI
KAJIAN FILOSOFIS PENERAPAN SANKSI PIDANA MAKSIMAL TERHADAP PELAKU TINDAK PIDANA MONEY LAUNDRY Nisa, FN; Abdullah, La Ode Dedi; Makatutu, SH; Jamil, Jamil; Karim, LM; Abdullah, Rudi
Jurnal Multidisipliner Bharasumba Vol 3 No 2 (2024): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v3i2.1100

Abstract

Penelitian ini bertujuan untuk mengkaji filosofis penerapan sanksi pidana maksimal terhadap pelaku tindak pidana Money Laundry. Metode yang digunakan dalam penelitian ini adalah berupa metode pendekatan yuridis normatif, yakni penelitian hukum kepustakaan dimana dilakukan secara deduktif dengan menganalisis dan mengkaji terhadap data sekunder yang berupa pasal-pasal dalam peraturan perundang-undangan yang mengatur permasalahan yang dibahas oleh penulis, spesifikasinya bersifat deskriptif analitis, yaitu suatu penelitian yang bertujuan untuk menggambarkan, menuliskan dan menganalisis peraturan perundang-undangan yang berlaku dihubungkan dengan teori-teori hukum dan pelaksanaan hukum positif. Hasil penelitian menunjukkan bahwa sanksi pidana terhadap pelaku tindak pidana pencucian uang berdasarkan Pasal 5 Undang-Undang Nomor 8 Tahun 2010. Pelaku kejahatan pencucian uang dapat dikenakan hukuman penjara dan denda. Sanksi pidana penjara paling lama 5 (lima) tahun dan denda paling banyak Rp. 1.000.000.000,00 (satu miliar rupiah).
SOSIALISASI PEMBUATAN LAPORAN KEUANGAN SESUAI DENGAN PENYATAAN STANDAR AKUNTANSI KEUNGAN ENTITAS MAKRO KECIL MENENGAH PADA KELOMPOK PERIKANAN DESA WATUONDO KEC. WOWONII TIMUR LAUT KABUPATEN KONAWE KEPULAUAN Abdullah, Rudi
JICS : Journal Of International Community Service Vol 1 No 01 (2022): JICS : Journal Of International Community Service
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM Azramedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jics.v1i01.136

Abstract

Laporan Keuangan merupakan salah satu unsur yang sangat penting dalam suatu bisnis, karena merupakan sebuah output yang dapat memberikan informasi bagi pengguna sebagai dasar untuk pengambilan keputusan. Oleh karena itu, dalam sebuah organisasi, Lembaga, maupun perusahaan harus memiliki seorang pengelola keuangan yang terampil dan memiliki pengentahuan tentang laporan keuangan. Tetapi, tidak semua orang mengerti dan paham akan pentingnya sebuah laporan keuangan yang sesuai, akibatnya pembuatan laporan keuangan sering kali dibuat seadanya. Seperti halnya Balai Pelatihan yang ada di Kendari, ternyata mendapatkan kesulitan dalam hal pencatatan laporan keuangan. Kementerian Pendidikan dan Kebudayaan memberikan dana bantuan Program Pendidikan Kecakapan Wirausaha dan Program Pendidikan Kecakapan Kerja kepada Balai Pelatihan, program layanan pendidikan melalui kursus dan pelatihan yang diharapkan dapat menghasilkan lulusan kompeten pada bidang keterampilan sesuai kebutuhan sehingga dapat memanfaatkan secara optimal peluang-peluang kerja yang terbuka pada era ACFTA (Asean China Free Trade Area). Setiap dana yang didapatkan harus dilaporkan kembali penggunaannya kepada pemerintah. Namun, sebagian besar dari Balai Pelatihan tersebut masih membuat laporan keuangan secara sederhana. Diharapkan dengan adanya sosialisasi dan pelatihan mengenai penyusunan laporan keuangan yang sesuai dengan SAK EMKM, pengurus Balai Pelatihan Kota Kendari mampu memahami proses dan mampu menyusun laporan penggunaan dana atas transaksi yang sudah dilakukan. Sehingga dapat membuat laporan keuangan yang relevan dan dapat dipertanggungjawabkan
SINERGITAS PENDAMPING HUKUM DAN UNIT PENJAGA TAHANAN DALAM MENJAGA TERJADINYA TINDAK PIDANA PENGANIAYAAN ANTAR WARGA BINAAN LAPAS KELAS IIA BAUBAU Abdullah, La Ode Dedi; Tri Pratiwi, Endang; Abdullah, Rudi
JICS : Journal Of International Community Service Vol 2 No 02 (2023): JICS : Journal Of International Community Service
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM Azramedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jics.v2i02.1101

Abstract

The result is the first: in dealing with the violence that has occurred against fellow citizens, the social security agencies are engaged in preventive and repressive efforts, such as interacting with the civilians, improving surveillance and construction, socializing human rights values in construction, giving day leave, conditional leave, family visiting leave, and conditional release. And second: The inhibitory factors of the Marketing Institute in counteracting the violence committed by the prisoners at the IIA Baubau Marketing Institute are: 1) the formation of a ruling group, 2) the interconnection between the builders, 3) the number of builders exceeding the capacity, where the number is 1538 builders while the residential capacity is 477 people, 4) the lack of number of officers that secure Lapas.
PENDAMPINGAN KETRAMPILAN PEMBUATAN TAS TALI KUR DARI BAHAN GELAS BEKAS BAGI KOMUNITAS BUNDA BISA DESA CUMPLENG BRONDONG LAMONGAN Latifah, Eny; Muawanah, Rifatul; Arifatin, Nanik; Martiwi, Wanala Abdillaika; Abdullah, Rudi
JICS : Journal Of International Community Service Vol 2 No 02 (2023): JICS : Journal Of International Community Service
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM Azramedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jics.v2i02.1176

Abstract

Assistance in order to provide training for the management of used materials from used mineral water cups to be managed into products that are aesthetic and have high selling value. The community service method used is Participatory Action Research (PAR) with the stages of observation, action and evaluation. The result of the assistance was that the mothers and teenagers who joined the Bunda Bisa community of Yatim Mandiri Cumpleng Brondong Lamongan were able to create a product in the form of a 1-colour or 2-colour Kur String Bag by utilizing used glasses of mineral water. The benefits are that mothers and adolescents can increase their creativity, increase income, as well as establish brotherhood and increase the entrepreneurial spirit.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI TERHADAP PENINGKATAN LABA PADA PT. MARINA MART KENDARI Abdullah, Rudi
JIEM : Journal Of International Entrepreneurship And Management Vol 1 No 01 (2022): JIEM : Journal Of International Entrepreneurship And Management
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiem.v1i01.146

Abstract

Penelitian ini bertujuan untuk Mengetahui Analisis Sistem Informasi Akuntansi Penjualan Tunai Terhadap Peningkatan Laba Pada PT. Marina Mart Kendari. Populasi yang dijadikan sebagai target penelitian ini adalah penjualan tunai, analisis data yang di guanakan adalah analisis deskriptif. Hasil Penelitian menunjukan bahwa Sistem Penjualan tunai pada PT. Marina Mart Kendari sudah cukup baik. Hal ini dibuktikan dengan: PT. Marina Mart Kendari sudah melibatkan bagian-bagian yang bertanggung jawab dalam tugasnya sehingga dapat dilakukan pengecekkan antar bagian yang terkait. Bagian-bagian tersebut meliputi bagian order penjualan, bagian kas, bagian pengemasan, pengiriman dan bagian keuangan. Dokumen-dokumen yang digunakan dalam Sistem Penjualan tunai pada PT. Marina Mart Kendari meliputi faktur penjualan tunai, kuintansi, bukti setor bank, rekap harga pokok penjualan, dan nota pengiriman. Catatan yang digunakan dalam Sistem Penjualan Tunai pada PT. Marina Mart Kendari yaitu jurnal penerimaan kas, jurnal umum, kartu gudang, dan kartu persediaan. Catatan yang digunakan didistribusikan dengan baik yaitu informasi dalam catatan tersebut didistribusikan sesuai dengan kebutuhan setiap bagian sehingga setiap bagian yang terkait dapat melihat catatan tersebut sesuai dengan wewenangnya. Jaringan prosedur Sistem Penjualan Tunai pada PT. Marina Mart Kendari terdiri dari prosedur order penjualan, prosedur penerimaan kas, prosedur penyerahan barang, prosedur pencatatan penjualan tunai, prosedur penyetoran kas ke bank, prosedur pencatatan penerimaan kas, dan prosedur pencatatan harga pokok penjualan. PT. Marina Mart Kendari telah mempunyai bagan alir Sistem Penjualan Tunai yang telah ditetapkan sesuai dengan tanggung jawab dan wewenang masing-masing bagian. Pembagian wewenang dalam pemberian otorisasi pada sistem penjualan tunai PT. Marina Mart Kendari telah diatur sesuai dengan fungsi masing-masing bagian. Hasil evaluasi sistem akuntansi penjualan tunai pada PT. Marina Mart Kendari sudah cukup baik meskipun masih ada kekurangan dalam sistem akuntansi yang ada yaitu pemilik perusahaan masih bertindak sebagai bagian marketing yang membantu menerima order dari pembeli, sehingga otorisasi untuk bagian marketing tidak hanya dilakukan oleh satu orang saja.
PENDEKATAN METODOLOGIK MATEMATIKA DALAM EKONOMI DAN BISNIS ISLAM Latifah, Eny; Abdullah, Rudi
JIEM : Journal Of International Entrepreneurship And Management Vol 2 No 02 (2023): JIEM : Journal Of International Entrepreneurship And Management
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiem.v2i02.1156

Abstract

The purpose of this research is to find out what approaches exist in mathematics in Islamic economics and business. The research method used is literature by collecting sources from literacy: journals, articles, books and other written works to get the information needed. The results of the study show that mathematics uses a methodological approach: (1) Inductive-Deductive (presentation of material from specific-general examples and vice versa, then it is required to draw conclusions); (2) Informal-Formal; (3) Intuitive-Axiomatic (Intuitive: Thinking instinctively on understanding the mathematical concepts of Islamic economics and business, Axiomatic: understanding concepts by using rules); (4) Analytical-Synthetic (Analytic: how to do mathematics starting from things that are known, Synthetic: Explaining the things that are questionable); (5) Problem Sloving-Posing: using non-routine logarithms in solving, conceptualizing and assuming something to find a solution). (6) Thematic-Realistic; (7) Open-Ended; (8) Constructivism; (9) Spiral; (10) Active Student Learning Methods; and (11) Process Skills.  
PELATIHAN DAN PENDAMPINGAN PENGGUNAKAN MEDIA PEMBELAJARAN DARING GOOGLE CLASSROOM BAGI GURU DI MASA NEW NORMAL Dja'wa, Asrianti; Darmanto, Darmanto; Sule, Sani Abdullahi; Abdullah, La Ode Dedi; Abdullah, Rudi; Nilma, Weni Laysa
Jurnal Pengabdian Masyarakat Berkarya Vol. 3 No. 01 (2024): Jurnal Pengabdian Masyarakat Berkarya
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/berkarya.v3i01.996

Abstract

In the post Covid 19 pandemic New Normal era, the learning system in Indonesia has changed from a face-to-face classroom system to a hybrid learning system, which is a learning method that combines the concept of online learning with face-to-face learning or PTM. This is done in order to maintain the quality of education in schools in accordance with the mandate of the 1945 Constitution. One of the online learning methods that are widely used by schools is google classroom. Research on the use of Google classroom as an online learning media has been conducted with satisfactory results. The target audience in this service is teachers of SMP Negeri 2 Tomia, Wakatobi Regency, Southeast Sulawesi. In the initial survey of the target audience, the team found that there were obstacles in the audience, namely the target audience had not mastered the use of Android / smartphone and laptop for online learning. So far, the target audience has only used online methods by using whatsapp groups to send materials and students collect assignments to school so that there is still contact between the target audience and students when collecting assignments. Based on these problems, the service team chose to provide training and assistance in online teaching using Google Classroom to overcome the problems of the target audience. The results obtained were very satisfying because they exceeded the achievement target of 99 percent from the initial target of 80 percent for mastering the use of Google classroom as an online learning media for teachers of SMP Negeri 2 Tomia, Wakatobi Regency, Southeast Sulawesi.
MENERAPKAN KONSEP PENGAMBILAN KEPUTUSAN TAKTIS BERBAGAI SITUASI BISNIS : MEMBUAT SENDIRI ATAU MEMBELI “KALENG” PADA PT. DEHO BITUNG Saptahani, Ayu; Mohezar, Suhana; Abdullahi Suni, Sani; Abdullah, Rudi
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 01 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i01.971

Abstract

This study aims to determine the application of the concept of tactical decision making in various business situations of making your own or buying canned. To assist companies in making the right decision to choose the best alternative action among the available alternatives, it is necessary to calculate costs using various cost methods. One of them is relevant cost. This research is a descriptive study with the approach used is quantitative data, namely in the form of data that is manifested by the numbers of the calculation results. This research was conducted at PT Deho Bitung as the object of research located at Jalan Raya Madidir Bitung. Differential cost analysis is needed in accordance with the problems faced by the company in an effort to increase profits and reduce losses. The results seen from the comparison of differential costs show that the better decision is taken by PT Deho purchased from outside adjuvant cans because the cost is smaller or more efficient than making adjuvant cans themselves.
PENGARUH AKUNTANSI MANAJEMEN TERHADAP PENGAMBILAN KEPUTUSAN PADA PT. SULTRA KENDARI Suprianto, Hengki; Darmanto, Darmanto; Tabash, Mosab I.; Abdullah, Rudi
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 01 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i01.972

Abstract

This study aims to analyse the extent of the influence of management accounting on decision making at Bank Sultra Kendari a Branch. Quantitative descriptive methods, data collection using questionnaire techniques, respondent characteristics using classical assumption regression models, research descriptions using simple linear analysis, T test (Persial) and determination coefficient test (R2). The results management accounting variables had an effect on decision making, which was shown by the results of simple linear regression through the T test, where the results of the T test of the management accounting variable (X) tcount value 19.423> ttable value 2.024 with a significance value of 0.0000 which is below 0.05. Then test the hypothesis H1. From the results of the management accounting analysis method, it shows that there is a significant influence on decision making at Bank Sultra Kendari. The coefficient of determination R Square (???? 2) of 0.908 means that the effect of variable Y (decision making) is 90.8%. The remaining 9.2% (100% - 90.8%) is influenced by other unknown factors and is not included in this regression analysis.
Co-Authors Abdul Kholiq Abdullah, La Ode Dedi Abdullah, LOD Abdullahi Suni, Sani Agustina, Wa Ode Arifatin, Nanik Damara, Dandi Darmanto Darmanto Dewi, I K Dja'wa, Asrianti Eny Latifah, Eny Hasni Hasni Idwan, Idwan Indar indar Irwan Irwan Iye, Risman Jamil Jamil Jasiyah, Rabiyatul Karim, LM Karim, LM. Makatutu, SH Malik, Ernawati Martiwi, Wanala Abdillaika Marungkil Pasaribu Mohezar, Suhana Muawanah, Rifatul Muslimin Muslimin Napu, Fitria Nilma, Weni Laysa Nisa, FN Oktadyahtul Asbi, Suci Pratiwi, Endang Tri Pratiwi, ET Risman Iye Saptahani, Ayu Sukma, Diniyah Sule, Sani Abdullahi Sun Kim, Min Suprianto, Hengki Suriadi Suriadi Surianti Surianti, Surianti Tabash, Mosab I. Tri Pratiwi, Endang Windriawati, Windriawati Yusuf Yusuf