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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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PENDAMPINGAN HUKUM BAGI MASYARAKAT MARGINAL DI KOTA BAUBAU DALAM MEMAHAMI HAK-HAK DASAR KEWARGANEGARAAN Abdullah, La Ode Dedi; Tri Pratiwi, Endang; Abdullah, Rudi; Agustina, Wa Ode
Jurnal Pengabdian Masyarakat Berkarya Vol. 3 No. 04 (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.v3i04.1472

Abstract

Marginalized communities in Baubau City frequently face barriers in accessing legal information, particularly regarding fundamental citizenship rights such as education, healthcare, legal protection, and participation in development. The lack of awareness of these rights may lead to violations or social injustice. This community service program aims to provide participatory legal assistance through counseling, individual consultations, and complaint procedure simulations. The activities involve collaboration with local legal aid institutions, traditional leaders, and local government to ensure an inclusive approach. Expected outcomes include increased legal awareness among the community, simplified educational modules, and the establishment of a sustainable assistance network. This initiative not only promotes the fulfillment of constitutional rights but also strengthens community capacity to address legal disparities.
SOSIALISASI DAN BANTUAN HUKUM GRATIS BAGI UMKM KOTA BAUBAU DALAM ASPEK LEGALITAS USAHA Abdullah, La Ode Dedi; Pratiwi, Endang Tri; Abdullah, Rudi; Agustina, Wa Ode
Jurnal Pengabdian Masyarakat Berkarya Vol. 3 No. 05 (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.v3i05.1473

Abstract

Title of article is Legal Awareness and Free Legal Assistance for MSMEs in Baubau City Regarding Business Legality Aspects. This program aims to improve MSME actors' understanding of business legality importance in Baubau City through legal awareness campaigns and free legal assistance. Most MSMEs in Baubau lack complete business permits due to limited understanding of procedures and benefits of business formalization. Implementation methods include: (1) legal counseling on business permits (NIB, SIUP, Halal Certificate), (2) assistance in document processing, and (3) free legal consultations. The program collaborates with Baubau City's Cooperative and MSME Office and local BPKM Office. Results show 75% increase in participants' understanding of legal business requirements and completion of 50 MSME legal documents during the program. This initiative not only helps fulfill legal obligations but also enhances MSMEs' competitiveness in the formal market.
EDUKASI DAN PENDAMPINGAN HUKUM TERKAIT PERLINDUNGAN PEREMPUAN DAN ANAK DI KOTA BAUBAU Abdullah, La Ode Dedi; Tri Pratiwi, Endang; Abdullah, Rudi; Agustina, Wa Ode
Jurnal Pengabdian Masyarakat Berkarya Vol. 4 No. 01 (2025): 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.v4i01.1474

Abstract

Legal education and assistance related to the protection of women and children in Baubau City are crucial efforts to address issues of gender-based violence, child abuse, and legal inequality. This initiative aims to increase public awareness of legal rights, strengthen access to justice, and provide direct support for victims. Through community-based legal counseling, workshops, and mentoring programs, this activity seeks to empower vulnerable groups and encourage active participation from local stakeholders, including government agencies, NGOs, and religious leaders. The methods used include socialization, training, and the formation of support networks to ensure sustainability. Preliminary findings indicate a lack of public understanding of legal protections, as well as structural barriers in reporting cases. This program is expected to enhance legal literacy, reduce violence rates, and create a safer environment for women and children. Recommendations include strengthening inter-institutional collaboration and optimizing digital platforms for outreach.
PENINGKATAN KAPASITAS PENGURUS MELALUI PENYUSUNAN RENCANA KERJA DAN RAPB KOPERASI PADA KOPERASI BERBAGAI SEKTOR DI KOTA BAUBAU Tri Pratiwi, Endang; Jasiyah, Rabiyatul; Suriadi, Suriadi; Malik, Ernawati; Abdullah, La Ode Dedi; Abdullah, Rudi
Jurnal Pengabdian Masyarakat Berkarya Vol. 4 No. 01 (2025): 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.v4i01.1475

Abstract

The purpose of community service activities is to increase the capacity of the management in the form of understanding and skills about the importance of planning and budgeting in cooperative management, as well as providing practical knowledge about the steps for preparing a good and correct work plan and RAPB. This activity is designed using adult learning principles, which emphasize experience, relevance, and active involvement of participants in the learning process. The training activities for the preparation of cooperative work plans and RAPBs for cooperatives in various sectors in Baubau City in 2023 were well implemented and achieved the expected objectives, namely gaining a better understanding of the basic principles of cooperative planning and budgeting, as well as practical techniques in preparing effective work plans and RAPBs as contained in the Cooperative Work Plan and RAPB learning module during the training. In addition, the participants also gained insight into cooperative management through exchanging experiences and best practices with fellow cooperative administrators and members.
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.
MENGANALISA SISTEM SEDIAAN TRADISIONAL DENGAN SISTEM JUST IN TIME DAN THEORY OF CONSTRAINT: STUDI KASUS PADA CV BERKAT ASIA YANG MEMILIH MENGGUNAKAN SISTEM JUST IN TIME Oktadyahtul Asbi, Suci; 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.v3i01.973

Abstract

This study aims to determine and analyse the traditional inventory system or method with the just in time system and the theory of constraints in a cooperative partnership company, namely CV Berkat Asia. This type of research is descriptive qualitative research with a case study approach. This research analyses and describes the phenomenon of applying certain methods in calculating the cost of goods manufactured. Based on information from the data, it is known that in the process of managing raw materials CV Berkat Asia the cost of ordering and shipping raw materials reaches Rp 2,000,000 / month, storage costs Rp 1,000,000 / month, by using just in time, the ordering of raw materials is carried out more frequently, namely 5 orders per month with the number of working days for 1 year only 10 months, with 26 working days each month. As a manufacturing industry that is still in the process of development, it is necessary to apply various methods of calculating production costs to find which method is most suitable for the company's activities, therefore CV Berkat Asia chose to use the just in time method.
PENGARUH BIAYA KUALITAS TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN (STUDI KASUS PADA THE MAJESTY HOTEL AND APARTMENT, WAKATOBI) Sun Kim, Min; Indar, Indar; 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.v3i01.974

Abstract

This study aims to determine the effect of quality costs on company profitability. The method used is a descriptive method with a case study approach. Descriptive method is a research method carried out by collecting, presenting, and analysing data based on existing facts in a company or a method that aims to describe the nature of something that is going on at the time the research is carried out that is going on at the time the research is carried out and examine the causes of a particular symptom. Data was obtained from a questionnaire using 30 respondents from each department. The data was analysed using simple regression analysis. Validity testing is done to determine whether the data measuring instrument is valid. Meanwhile, the reliability test is carried out to determine whether the measuring instrument used is relatively consistent and will produce the same data when used twice or more. The conclusion drawn by the author in this study based on simple regression analysis is that there is a significant difference between quality costs and profitability levels.
MENERAPKAN KONSEP PENGAMBILAN KEPUTUSAN TAKTIS DALAM BERBAGAI SITUASI BISNIS: MEMBELI ATAU MEMPERTAHANKANKAN AKTIVA PADA PT MUTIARA SELATAN Windriawati, Windriawati; 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.v3i01.975

Abstract

The purpose of this research is to analyse the relevant cost in decision making to buy or maintain fixed assets at PT Mutiara Selatan. Qualitative descriptive research method. The results of the study when viewed from the analysis of relevant costs should replace the old fixed assets with new ones should apply anilisis relevant cost in making company decisions, especially in making decisions to buy or maintain fixed assets. Decision making always involves the future so that future data relevant to the decision of the data available. Information that exists in the company comes in different forms so that it is difficult to choose which one is most appropriate for a decision. To assist companies in making the right decision to choose the best alternative action among the available alternatives, cost calculations are needed using various cost methods. One of them is relevant cost.
Penerapan Sistem dan Prosedur Akuntansi Aset Tetap Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Buton Abdullah, Rudi
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kesesuaian pengelolaan aset tetap daerah pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset daerah Kabupaten Buton dengan Peraturan Menteri Dalam Negeri No.17 Tahun 2007 dilihat dari siklus pengelolaan barang milik daerah yang diterapkan. Metode penelitian yang digunakan adalah metode analisis deskriptif kualitatif yaitu analisis yang dilakukan dengan mengkaji kesesuaian pengelolaan aset tetap daerah pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset daerah Kabupaten Buton berdasarkan Peraturan Menteri Dalam Negeri No.17 tahun 2007 tentang Pedoman Teknis Pengelolaaan Barang Milik Daerah, kemudian menarik kesimpulan. Adapun populasi dalam penelitian ini adalah seluruh pegawai Dinas Pendapatan, Pengelolaan Keuangan dan Aset daerah Kabupaten Buton dan sampel dalam penelitian ini adalah Kepala Subbagian Perencanaan dan Pengurus Barang pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset daerah Kabupaten Buton. Sumber data yang digunakan adalah data primer dan data sekunder dengan teknik pengumpulan data berupa dokumentasi, wawancara dan kepustakaan. Berdasarkan hasil penelitian maka dapat disimpulkan bahwa Pengelolaan aset tetap daerah pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset daerah Kabupaten Buton terdiri dari tiga belas tahapan yang saling berhubungan dan terintegrasi. Dari tiga belas tahapan tersebut, Dinas Pendapatan, Pengelolaan Keuangan dan Aset daerah Kabupaten Buton telah sepenuhnya melaksanakan pengelolaan aset tetapnya sesuai dengan Peraturan Menteri Dalam Negeri Nomor 17 Tahun 2007. Namun, untuk tahapan penerimaan, penyimpanan dan penyaluran serta tahapan pembinaan, pengawasan dan pengendalian tidak dilaksankan. Sedangkan empat tahapan lainnya yaitu tahapan pemanfaatan, penilaian, pemindahtanganan dan penghapusan tidak dilakukan karena aset tetap yang pengadaannya pada tahun 2018 masih akan digunakan untuk menyelenggarakan tugas pokok dan fungsinya.
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