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All Journal Jurnal Progres Ekonomi Pembangunan International Journal of Engagement and Empowerment (IJE2) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Studi Akuntansi, Keuangan, dan Manajemen Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Journal Economics Technology and Entrepreneur
Anto, La Ode
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Edukasi Kesehatan dan Pemanfaatan Tanaman Obat Keluarga (TOGA) pada Era New Normal Anto, La Ode; Fitriaman; Nurdin, Emillia; Sari, Ika Maya
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2022): Edisi November 2022
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v4i1.30

Abstract

Pandemi Covid-19 menuntut setiap individu maupun masyarakat untuk senantiasa waspada dan berupaya secara maksimal untuk menjaga kesehatan diri dan lingkungannya.Salah satu upaya tersebut adalah menerapkan pola hidup bersih dan sehat, serta mempertahankan dan meningkatkan derajat kesehatan dengan memanfaatkan Tanaman Obat Keluarga (TOGA).  Kegiatan ini bertujuan untuk mengedukasi dan membangun masyarakat yang sehat dan mandiri pada era new normal di Desa Cialam Jaya Kecamatan Konda Kabupaten Konawe Selatan khususnya peningkatan pemahaman masyarakat tentang Kesehatan mulut dan beberapa kemungkinan penyakit tropis lainnya, pola hidup bersih dan sehat (PHBS) dan pemanfaatan Tanaman Obat Keluarga (TOGA). Metode pelaksanaan yang dilakukan yaitu penyuluhan dan sosialisasi serta pembimbingan kepada masyarakat. Hasil kegiatan ini terdiri dari pemeriksaan kesehatan (Pengukuran IMT, Tekanan darah, Pemeriksaan kolestrol, kolestrol, asam urat dan glukosa darah), Melakukan sosialisasi Penerapan PHBS pada sekolah dasar dan melakukan kegiatan penanaman dan pemanfaatan TOGA berupa jamu kunyit asam. Dari Kegiatan ini dapat disimpulkan bahwa edukasi Kesehatan dan pemanfaatan tanaman obat keluarga (TOGA) berjalan dengan baik hal ini dapat dilihat dari partisipasi masyarakat Desa Cialam Jaya yang tinggi dalam mengikuti setiap sosialisasi dan penyuluhan yang telah dilakukan
Penyuluhan Pedoman Akuntansi Pesantren Bagi Pengelola Yayasan Pondok Pesantren Fitriaman; Anto, La Ode; Hadisantoso, Erwin; Nurnaluri, Sitti
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2022): Edisi November 2022
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v4i1.39

Abstract

Kegiatan pengabdian kepada masyarakat berupa penyuluhan tentang akuntansi pesantren bagi pengelola kendari pondok pesantren hidayatullah cabang kendari dilakukan dengan tujuan untuk memberikan pengetahuan dan pemahaman kepada pengelola kendari pondok pesantren hidayatullah cabang kendari, khususnya pegawai yang menangani penyusunan laporan keuangan, mengenai akuntansi pesantren terutama penyusunan laporan keuangan berdasarkan pedoman akuntansi pesantren. Kegiatan penyuluhan menggunakan pendekatan edukatif, yaitu yang memberikan penjelasan teoritis disertai contoh aplikasi pada badan usaha yang sejenis, kemudian diskusi dan tanya jawab untuk mengetahui pemahaman pengelola kendari pondok pesantren hidayatullah cabang kendari. Hasil kegiatan ini yaitu (a) pengelola dan para pegawai sangat menyadari bahwa kurangnya pemahaman mengenai akuntansi pesantren, (b) pengelola dan para pegawai memberikan apresiasi yang tinggi terhadap kegiatan penyuluhan in yang ditunjukkan oleh antusiasme pengelola dan para pegawai mulai dari tahap penyajian materi sampai dengan demonstrasi dan diskusi. (c) pengelola dan para pegawai memperoleh tambahan pengetahuan, pemahaman dan keterampilan mengenai akuntansi pesantren.
COMMUNITY ENGAGEMENT IN SUPPORTING THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR PRIVATE ENTITIES (SAK EP) IN THE PREPARATION OF FINANCIAL STATEMENTS BY COMPANIES IN KENDARI Hadisantoso, Erwin; Anto, La Ode; Suriadi, La Ode; Samrin, La Ode Muhammad Arfan; Astuty, Sri; Hidayat, Fadlan; Bahar, Bahar
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.254

Abstract

This community service program aims to enhance the understanding and capability of businesses in Kendari City in preparing financial reports in accordance with the Private Entity Financial Accounting Standards (SAK EP). The initiative was motivated by the low level of accounting literacy and the limited adoption of SAK EP among business actors, which has led to restricted access to financing, suboptimal decision-making, and potential risks of tax non-compliance. Implemented over three months by an academic team from Halu Oleo University, the program comprised three key phases: socialization, technical training, and hands-on mentoring. The results demonstrated a significant improvement in participants' awareness of the importance of accounting and their practical skills in preparing SAK EP-based financial reports. Program deliverables included training modules, standardized financial report templates, and individual action plans designed to strengthen bookkeeping practices and encourage the use of accounting software. A short-term evaluation and follow-up online mentoring were conducted to support the sustainability of the program's impact. This initiative is expected to contribute to enhanced financial transparency, improved tax compliance, and increased overall competitiveness of local businesses.
TECHNICAL GUIDANCE ON PREPARING CORPORATE SOCIAL RESPONSIBILITY REPORTING FOR COMPANIES IN KENDARI Anto, La Ode; Hadisantoso, Erwin; Awaluddin, Ishak; Fasihu, La Ode Muhammad Saum; Zaikin, Muhammad; Alfiansyah, Muhammad Andri; Ode, Tasya Aulia wa
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.258

Abstract

This community service activity aims to increase the company's understanding and ability to compile and disclose Corporate Social Responsibility (CSR) in accordance with the Global Reporting Initiative (GRI) sustainability reporting standards. This program is carried out through Technical Guidance (Bimtek) activities to three companies in Kendari City, namely PT Bank Muamalat Kendari Branch, PT Jamkrindo Kendari Branch, and PT Satu Tiga lima Sejahtera Kendari. The implementation method includes three main stages, namely program technical guidance, the implementation of mentoring programs, as well as guidance, monitoring, and evaluation activities. The results of the activity showed a significant increase in the understanding, knowledge, and skills of the company's finance department employees in preparing financial statements that contain CSR disclosures in accordance with GRI and Sustainability Reporting Standards (SPK). Participants showed high enthusiasm and gave positive responses to the material, report preparation practices, and live demonstrations. In addition, this activity succeeded in producing outputs in the form of CSR disclosure formats in financial statements that can be used as a reference for partner companies. These findings are in line with the theory of corporate social responsibility which states that CSR is a company's commitment to contribute to sustainable development through a balance between economic, social, and environmental aspects (Carroll, 1999; Elkington, 1997). This activity is expected to strengthen the awareness of companies in Kendari City on the importance of transparency and accountability in CSR reporting and be the first step towards sustainable corporate governance.
Analisis Tingkat Kepercayaan Masyarakat: Kualitas Personal dan Relasional Perangkat Desa dalam Pengelolaan Dana Wa Ode, Muhardiana; Anto, La Ode; Dharmawati, Tuti
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4130

Abstract

Purpose: This study aims to analyse the level of public trust in village officials in the management of village funds, focusing on personal and relational aspects. Methodology/ Approach: The research uses a quantitative method with a population of all residents of Village X aged 17 years and above, and a sample of 112 people selected through random sampling. Data were collected using a trust scale that had been tested for validity and reliability. Results: The regression analysis results show that benevolence (? = 0,401) and competence (? = 0,335) from the personal quality aspect have a significant effect on trust, contributing 42.5%. However, integrity did not show a significant effect. From the relational quality aspect, only closeness was significant (p<0.05), while support and reciprocity had no effect. Limitations: This study has limitations in developing the concepts of integrity, support, and reciprocity effectively, and has not yet comprehensively explored other factors such as transparency and accountability. The generalization of the study's results is also limited due to the sample size, which is not large enough or representative. Contribution: This study concludes that the personal and relational qualities of village officials play an important role in building public trust, but the integrity and support of village officials need improvement for more transparent and accountable village fund management.
KOMUNIKASI INTERPERSONAL DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI KERJA Usman, Usman; Qorilani, Rezki; Anto, La Ode; Binsar Kristian, Feliks Anggia
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1917

Abstract

This study aims to examine the causal relationships among interpersonal communication, leadership, work motivation, and employee performance at Bank Sultra in Muna Regency. Using a census approach, all 32 employees were included as research respondents. Data were analyzed using Path Analysis in SmartPLS to evaluate both direct and indirect effects among variables. The findings indicate that interpersonal communication has a positive and significant effect on work motivation, while leadership demonstrates a powerful and significant influence on motivation. However, interpersonal communication does not have a significant direct impact on employee performance. In contrast, leadership has a positive and significant effect on performance. Work motivation also exerts a powerful, significant influence on employee performance. Furthermore, the indirect effect of interpersonal communication on performance via motivation is not statistically significant, whereas leadership indirectly enhances performance by increasing motivation.
Co-Authors Alfiansyah, Muhammad Andri Ariani, Wa Ode Rachmasari ARIFUDDIN Arifuddin Arifuddin Arnadi Chairunnas Bahar Bahar, Bahar Bulan, Nofian Lepong Dali, Nasrullah Dharmawati, Tuti Fasihu, La Ode Muhammad Saum Feliks Anggia Binsar Kristian Panjaitan Fitriaman Hadisantoso, Erwin Hidayat, Fadlan Husin Husin, Husin Ishak Awaluddin La Ode Suriadi, La Ode Litasari Litasari Muntu Abdullah, Muntu Nagu, Nadhirah Noki, Noki Nur Asni Nurdin, Emillia Nurnaluri, Sitti Nurwijayanti Ode, Tasya Aulia wa Purnaman, Si Made Ngurah Putera, Asrip Putry, St. Syadiah Qorilani, Rezki Ramadhan, Andi Muh. Fuad Ramadhan, Andi Muhammad Fuad Rostin Rostin, Rostin Safriaddin, Safriaddin Samrin, La Ode Muhammad Arfan Saputra, Deny Erdian Sari, Ika Maya Sri Astuty Syahrir, Sasmita Nabila Tajuddin Tajuddin, Tajuddin Triani, Neks Usman Usman Wa Ode, Muhardiana Wawo, Andi Basru Zaikin, Muhammad