Article Per Year (5 Year)
p-Index From 2020 - 2025
3.528
P-Index
This Author published in this journals
All Journal SELAMI IPS Gema Pendidikan Jurnal Wahana Kajian Pendidikan IPS Jurnal Online Program Studi Pendidikan Ekonomi Jurnal Akuntansi Kompetif Bulletin of Economic Studies (BEST) Arus Jurnal Sosial dan Humaniora Accounting: Jurnal Pendidikan Akuntansi JURNAL ECONOMINA SWARNA Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) SWARNA: Jurnal Pengabdian Kepada Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat
La Ode Turi
Universitas Sembilanbelas November Kolaka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search
Journal : Jurnal Akuntansi Kompetif

 1   2 
ANALISIS FAKTOR-FAKTOR PENYEBAB TIDAK TERCAPAINYA TARGET PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN KOLAKA Asriyana, Desy; Ilham, Surianto; Turi, La Ode
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.1974

Abstract

The purpose of this investigation is to identificate what factors are more dominant in causing the land and building tax revenue to not be achieved in Kolaka Regency from 2019-2023.his research is research using a qualitative descriptive method. This study was conducted at the Kolaka Regency Regional Revenue Agency. Both primary and secondary data sources were used in this study. Researchers used evidence and interviews to gather data. Gathering information, reduction of data, presentation of data, and reaching a conclusion are the methods of data analysis that are employed. The findings of the research show that the more dominant factor causing land and building tax revenues to not be achieved in Kolaka Regency from 2019-2023 is active resistance, namely the existence of taxpayers who try to avoid tax objects and passive resistance, namely the lack of economy which can make it difficult to pay taxes. earth and buildings. Keywords: Factors Causing Non-achievement of Land and Building Tax Revenues
ANALISIS SISTEM INFORMASI AKUNTANSI ATAS BARANG LELANG PADA PT. PEGADAIAN CABANG POMALA UNIT TANGGETADA Hikmawati; Turi, La Ode; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2099

Abstract

study aims to understand the role of accounting information systems for auction goods at PT. Pegadaian Pomala Branch. A qualitative approach was employed in this research, with data gathered through observation, interviews, and documentation. The techniques for analyzing the data include collection, reduction, and conclusion drawing. Findings from the study reveal that the accounting information system's role in managing auction goods at the PT. Pegadaian Pomala Branch Tanggetada Unit has carried out its duties well, and has proven effective in managing and calculating the selling price of auction goods. This system helps reduce credit congestion through systematic and computerized data collection, and ensures transparency and accountability in financial reports. This can be seen when a transaction occurs, it will be directly recorded by the system and must go through authorized approval. Seen from: Auction minutes, daily cash report, auction revenue money, archive documents, and documents for the auction process. Keywords: Systems, Information, Accounting
ANALISIS PENGELOLAAN KEUANGAN PADA PERUSAHAAN WRP (WIRAUSAHA RAKYAT PERIKANAN) Rivat, Rivat; Turi, La Ode; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2199

Abstract

Effective financial management is the key to success for fisheries companies, including WRP (Wirausaha Rakyat Perikanan) located in Boepinang Barat Village. This study aims to analyze the financial management implemented by WRP companies, focusing on four main aspects: Budget planning, recording, reporting, and control. The research method used is a qualitative approach, which involves data collection through interviews and observations. The results of the study indicate that WRP companies face various challenges in financial management, including poor budget planning, incomplete transaction recording, and weak financial control. Fluctuations in fish prices influenced by market demand also have a significant impact on the company's financial performance. This study is expected to provide guidance and recommendations for WRP companies and other fisheries companies in improving their financial management, so that companies can achieve more optimal and sustainable business goals, and contribute positively to the regional economy. Keywords: Financial management, Wirausaha Rakyat Perikanan, Budget planning, recording, reporting, control.
ANALISIS TINGKAT PENDAPATAN PADA USAHA SARANG BURUNG WALET DI DESA ONEEHA KEC. TANGGETADA KAB. KOLAKA Selfiana, Selfiana; Turi, La Ode; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2339

Abstract

The results of this study indicate that the Analysis of Income Levels in Swallow Nest Businesses in Oneeha Village has increased in the last three years, with an average income that continues to increase every year. The income obtained by entrepreneurs not only meets economic needs, but also shows success in business management and increasing production. And the factors that influence the level of income in the swallow nest business in Oneeha Village, namely the availability of job opportunities, skills and expertise, motivation, work tenacity and the amount of capital used. Job opportunities that provide benefits to the community, as well as skills in nest management and market understanding are very important for business success. Motivation and work tenacity are the main drivers in facing challenges, while sufficient capital is needed to build supporting infrastructure. The combination of these factors contributes significantly to increasing the income of swallow nest entrepreneurs. Keywords: Cost, Income Level, Swallow Nest Business
ANALISIS PENCATATAN AKUNTANSI UMKM PADA TOKO AIS WUNDULAKO Sastra, Annisa Dea; Turi, La Ode; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2319

Abstract

A type of productive business owned by an individual or business entity, with specific criteria based on assets and turnover. This is the general definition of Micro, Small, and Medium Enterprises (UMKM). Based on the data obtained, UMKM can assist the government in driving the production sector. In line with the development of UMKM, the primary focus in managing business funds is to implement proper accounting records. With proper accounting records, UMKM can strengthen their businesses by applying for loans through financial statements that demonstrate their performance and financial position. This study aims to analyze and determine the form of accounting records at Toko Ais. The type of research used is qualitative research with a descriptive approach. Data collection uses observation, interviews, and documentation techniques. The results of this study indicate that Toko Ais UMKM have not implemented accounting records in accordance with accounting standards due to the lack of transaction evidence to record accounting details, where the records only include total cash sales, purchases, personal withdrawals, and other operational costs. This occurs due to a lack of awareness and understanding of the importance of accounting records for a business. Keywords: Accounting Records, UMKM
PENGARUH SISTEM AKUNTANSI PENGGAJIAN TERHADAP KEPUASAN KARYAWAN PADA PT TIRAN GROUP CABANG BOMBANA Riza, Anjeli; Turi, La Ode; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2326

Abstract

Anjeli Riza, the influence of the payroll accounting system on employee satisfaction at PT. Tiran Group Branch Bombana.This study aims to determine the influence of the payroll accounting system on employee satisfaction at PT Tiran Group Branch Bombana.This research uses a quantitative research method. The research population consists of employees of PT. Tiran Group Branch Kolaka, with a total of 40 respondents. The data collected in this study includes primary and secondary data. Primary data was obtained by distributing questionnaires to respondents, while secondary data was obtained from PT. Tiran Group's records. Data analysis techniques involved simple linear analysis using SPSS 30.The results indicate that the payroll system has a significant impact on employee performance, as the t-test value is less than the t-table (<0.001 < 0.05). It can be concluded that the payroll system coefficient of 0.535 at PT. Tiran Group. has a positive and significant impact on employee satisfaction. Based on the research results above, it shows that the variable of the payroll system at PT. Tiran Group Branch Bombana has a very positive influence on the variable of increasing employee satisfaction. This means that if a company wants its employees to perform at their best, the company must establish the best possible payroll system, which can improve the welfare of its employees, so that employees can be motivated to work more effectively. Consequently, the company will also benefit and perform better in achieving the goals it wants to accomplish in the future. Keywords: accounting system, payroll, wages, employee satisfaction.
ANALISIS PENGGUNAAN PADA EFISIENSI TRANSAKSI KEUANGAN PADA UMKM DI BOEPINANG Ardinal, Ardinal; Turi, La Ode; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2347

Abstract

This study aims to analyze the use of QRIS in enhancing the efficiency of financial transactions among MSMEs in Boepinang, identify the supporting and inhibiting factors of its adoption, and examine its impact on business profits. QRIS (Quick Response Code Indonesian Standard) is an electronic payment system developed by Bank Indonesia, which enables transactions via QR codes. For regular merchants, a Merchant Discount Rate (MDR) of 0.7% is applied per successful transaction. This research employs a qualitative descriptive approach, with data collected through observation, interviews, and documentation. The data were analyzed using data reduction, data display, and conclusion drawing techniques. The results indicate that QRIS significantly improves operational efficiency for MSME actors, offering faster transactions, automatic recording, and ease of payment. The main supporting factor is its user-friendly operation via smartphones. However, key obstacles include unstable internet connectivity and transaction fees borne by business owners. Regarding profitability, QRIS adoption has not resulted in a notable increase or decrease in profits. Nonetheless, it positively contributes to operational efficiency and transaction management within MSMEs. Keywords: Efficiency, QRIS, MSMEs, financial transactions, profit
ANALISIS PELAPORAN KEUANGAN PONDOK PESANTREN TAHFIDZUL QUR’AN WAHDAH ISLAMIYAH KOLAKA BERDASARKAN PEDOMAN AKUNTANSI PESANTREN Sari, Muspita; Turi, La Ode; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2483

Abstract

This study aims to analyze whether the financial reporting of Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka is in accordance with ISAK 335. The research employs a qualitative approach with a descriptive method. Data were collected through observation, direct interviews with the Head of Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka, and documentation.The findings indicate that the financial reporting of Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka, based on the Pesantren Accounting Guidelines, has not been fully implemented properly and does not yet comply with ISAK 335. This is mainly due to the lack of knowledge and human resources in preparing the pesantren’s financial statements, resulting in very simple records that only include income and expenditure, leaving several indicators unfulfille The researcher recommends that Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka study accounting systems more thoroughly, particularly financial reporting, in order to improve the accuracy and organization of its financial records. Keywords: Financial Reporting, Islamic Boarding School, Islamic Boarding School Accounting Guidelines
ANALISIS PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 335 PADA MASJID RIYADHUS SHALIHIN KEL. LALOEHA, KEC. KOLAKA, KAB. KOLAKA Jumriani, Jumriani; Turi, La Ode; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2218

Abstract

This study examines the challenges and opportunities in implementing ISAK No. 335 at the Riyadhus Shalihin Mosque in Kolaka. Using a qualitative descriptive approach, data were collected from the mosque's financial records and its management. Findings indicate that ISAK 335 has not been applied due to limited training, low understanding of accounting standards, lack of technology, and minimal external stakeholder support. Financial reports remain informal and non-compliant with ISAK 335. The absence of audits and low awareness of transparency further hinder adoption. Without external support through training, technical aid, and accountability demands, implementation of ISAK 335 is unlikely in the near future. Keywords: Financial statements, ISAK 335, Riyadhus Shalihin Mosque
PENGARUH INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM (Studi Kasus Pada UMKM di Kelurahan Anaiwoi) Hamsiani, Hamsiani; Turi, La Ode; Astaginy, Niar
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2227

Abstract

This study aims to examine the influence of financial inclusion and financial literacy on the financial performance of MSMEs, as well as to determine whether financial behavior acts as a mediating variable in this relationship. The research uses a quantitative method with a descriptive-verificative approach and is conducted in Kelurahan Anaiwoi. Primary data were collected through questionnaires distributed to 52 MSME actors, with the sample size determined using Slovin’s formula. Data analysis was performed using multiple linear regression and the Sobel test with the assistance of SPSS version 25. The results show that financial inclusion and financial literacy have a positive and significant effect on financial behavior. Furthermore, financial inclusion, financial literacy, and financial behavior directly and significantly affect the financial performance of MSMEs. However, the Sobel test shows that financial behavior does not mediate the relationship between financial inclusion and financial literacy with MSME financial performance, so the mediation hypothesis is rejected. These findings highlight the importance of directly improving financial access and understanding to enhance MSME performance. Keywords: Financial Inclusion, Financial Literacy, Financial Behavior, Financial Performance, MSMEs
Co-Authors ., Nichen Abdullah Igo BD Abdullah, Muh Syafa Ahiri, Jafar Aldoko, Wisnu Ali Djamhuri Amir, Wanda Gistarini Andi Iswan Muharram Andi Muharram Andriani, Lila Ardinal Ardinal Arnadi Chairunnas Asriyana, Desy Aswari, Zal Aziza Naha’wan Halim, Muliha Hamsiani, Hamsiani Hikmawati Ihsan, Diantiffany Ildayanti, Ildayanti Ilham, Surianto Jumriani, Jumriani Junisba, Junisba Kartomo La Dunifa LA TAENA Meilan Anjasari Muharram, Andi Iswan Murniati Murniati . Murniati Murniati Neli, Neli Niar Astaginy Novthafia, Mitha Pendais Hak Pracita, Sriayu Ramly, Ramly Rivat, Rivat Riza, Anjeli Rizal Rizal Samiruddin, Samiruddin Sapriyadi Sari, Muspita Sastra, Annisa Dea Selfiana, Selfiana Sriayu Pracita Surdin Surdin Syahrir, Sasmita Nabila