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All Journal Jurnal Progres Ekonomi Pembangunan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Engagement and Empowerment (IJE2) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Journal of Artificial Intelligence and Digital Business Journal of Business Management and Economic Development Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Horizon: Indonesian Journal of Multidisciplinary
Wawo, Andi Basru
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENYULUHAN PENGEMBANGAN PELAPORAN BUMDES UNTUK MENDUKUNG PENGAMBILAN KEPUTUSAN BERKELANJUTAN PADA KELOMPOK BUMDES YANG TERGABUNG DALAM ASOSIASI PEMERINTAH DESA SELURUH INDONESIA (APDESI) DI KECAMATAN WOLASI SULAWESI TENGGARA Asni, Nur; Wawo, Andi Basru; Husin, Husin; Akib, Mulyati; Darmawati, Tuti; Nurdin, Emillia; Mirosea, Nitri; Lestari, Kurnia Cahya; Andini, Sarah; Aksa, Putriana
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 3 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i3.230

Abstract

Sustainable village development (village SDGs) is a form of implementation and contribution of villages in achieving national SDGs. BUMDes, as a business entity in the village area, has a significant role in village SDGs. Community Service (PKM) activities focus on literacy in managing sustainable BUMDes businesses by orienting themselves towards profit aspects and considering the village's social and environmental aspects. Therefore, PKM aims to increase knowledge of sustainability reports as a source of information in BUMDes' strategic decision-making. Participants in this PKM activity involved village heads and BUMDes administrators in 6 (six) villages that are members of the Association of Indonesian Village Governments (APDESI) in Wolasi District, Southeast Sulawesi Province. Six villages were implemented, focusing on Wolasi District, South Konawe Regency, involving 20 BUMDes administrators. The PKM implementation method uses three approaches, namely active presentations, discussions, and exercises. The results of the PKM activity showed the participants' enthusiasm for actively participating in each activity session. The evaluation results also demonstrated increased participants' understanding of aspects of village sustainability in general and Village-Owned Enterprises (BUMDes) in particular, as well as the role of sustainability reports as a critical source of information in supporting sustainable decision-making. The results of the PKM activities are expected to serve as a reference for the sustainable development of BUMDes managers who are members of APDESI in Wolasi District.
The Role of Tax Sanctions in Improving Taxpayer Compliance: A Literature Review Safda, Ulfiyah Zakiyah; Wawo, Andi Basru; Tamburaka, Sulvariany
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5845

Abstract

Although reaching governmental income goals depends heavily on taxpayer compliance, Indonesia's official compliance rate is still below ideal. Using a literature review methodology, this study sought to examine how tax penalties might enhance taxpayer compliance. Using a literature review, the research approach examined 12 earlier papers from 2020–2024 that were found using Google Scholar.  The findings indicated that while 16.7% of studies revealed insignificant effects, the majority of studies (83.3%) found that tax sanctions have a favorable and significant influence on taxpayer compliance.  Tax penalties consistently work for many types of taxpayers, including individuals, corporations, and MSMEs. According to the study's findings, tax penalties significantly increase taxpayer compliance in Indonesia, demonstrating the applicability of deterrence theory in the country's tax system. However, other elements including regulatory knowledge, the caliber of tax authority services, and favorable economic conditions must be present in order for tax punishments to be effective.
Pengaruh Struktur Modal dan Struktur Aset Terhadap Kinerja Keuangan Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia Rahmah, Wahyuni; Budianto, Yan Rezky; Wawo, Andi Basru
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5325

Abstract

This study aims to analyse the influence of capital structure and asset structure on the financial performance of technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The study employs a quantitative approach with an explanatory design. The study population consists of 22 technology companies, with a sample of 7 companies selected through purposive sampling based on criteria of data completeness and consistency of financial statements. The data used are secondary data sourced from the companies’ annual financial statements. Data analysis was conducted using descriptive statistics and panel data regression to test the influence of variables simultaneously and partially. The results indicate that capital structure and asset structure simultaneously have a positive and significant influence on financial performance. Partially, capital structure, proxied by the Debt to Equity Ratio (DER), has a negative and significant effect on financial performance, whilst asset structure, proxied by the Fixed Asset Ratio (FAR), has a positive but insignificant effect. These findings indicate that the management of capital structure plays a crucial role in determining the financial performance of technology companies.
Effective Leadership in a Local Retail Minimarket: a Qualitative Case Study of Thesis Mart Kendari Hidayat, Akmal; Wawo, Andi Basru; Hakim, Abdul
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.7434

Abstract

Leadership in retail organizations must be capable of adapting decision-making, communication, motivation, and supervision to operational dynamics and employee needs. At Thesis Mart Kendari, there is a need to understand how leadership practices are applied in managing operational activities and how these leadership behaviors are perceived by employees. This study aims to analyze effective leadership practices and employee perceptions of leadership behavior, as well as their relationship with performance, motivation, teamwork, service discipline, operational coordination, and the achievement of organizational goals. The study employs a descriptive qualitative case study design. Data were collected through semi-structured interviews, observation, and documentation. Informants were selected purposively and included the owner, the personnel manager, and cashiers. Data were analyzed through stages of reduction, presentation, conclusion drawing, and verification, with validity tested via source and technique triangulation. The results indicate that leadership practices at Thesis Mart Kendari are reasonably effective, characterized by situational decision-making, direct communication, the provision of motivation, leading by example, and operational supervision. These behaviors are linked to performance, motivation, teamwork, service discipline, operational coordination, and the achievement of organizational goals
Co-Authors Abd. Azis Muthalib Abdul Hakim Adji , Wisnu Akmal Hidayat Aksa, Putriana Andini, Sarah Anto, La Ode Ariani, Wa Ode Rachmasari Arnadi Chairunnas Budianto, Yan Rezky Dali, Nasrullah Darmawati, Tuti Ernawati Ernawati Hadisantoso, Erwin Husin Husin, Husin Indah , Annisa Putri Intihanah, Intihanah Juliana, Ahmad Lestari, Kurnia Cahya Mochammad Imron Awalludin Muh. Irfandy Azis Mulyati Akib, Mulyati Muntu Abdullah, Muntu Nitri Mirosea Noki, Noki Nur Asni Nur Insani, Waode Siti Nurdin, Emillia Nurnaluri, Sitti Nursandi, Arif Purnaman, Si Made Ngurah Putera, Asrip Rahmah, Wahyuni Ramadhan, Andi Muh. Fuad Ronal, Teddy Rosnawintang, Rosnawintang Ruslan, Salmiyanti Sabilalo, Mahmudin A. Safda, Ulfiyah Zakiyah Safriaddin, Safriaddin Sri Widati Suharningsih , Meri Sulvariany Tamburaka, Sulvariany Syahrir, Sasmita Nabila Triani, Neks Wahidin, Apriansyah Putra