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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 Bisnis Kompetitif SWARNA: Jurnal Pengabdian Kepada Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat
La Ode Turi
Universitas Sembilanbelas November Kolaka
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ANALISIS PENCATATAN AKUNTANSI UMKM PADA TOKO AIS WUNDULAKO Sastra, Annisa Dea; Turi, La Ode; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
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): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
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): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
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): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
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): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
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): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
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
ANALISIS PENERAPAN AKUNTANSI PADA TOKO ZAM-ZAM DI KELURAHAN BALANDETE KECAMATAN KOLAKA Ildayanti, Ildayanti; Turi, La Ode; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2274

Abstract

Small businesses or also known as UMKM (Micro, Small and Medium Enterprises), have an important role in the economy, both in developing and developed countries. One of the contributions of UMKM is to create jobs and increase community income. Therefore it is very important for businesses to keep financial records, financial records help UMKM to determine the financial performance of the business, such as business operating costs and profit and loss. In addition, good financial records can help UMKM in having a more effective marketing strategy. The title of this research is “Analysis of Accounting Implementation at Zam-Zam Shop in Balandete Subdistrict, Kolaka District.” which is located at Jl. Pendidikan Balandete village. This reserarch aims to know how the accounting implementation carried out by the Zam-Zam Shop is in accordance with the basic concepts of accounting as for this research uses data priemer and secunder. Priemary data is coming directly from the shop owner thourgh interviws while secondary data is data obtained from other parties and not directly obtained by researchers from the subject of their research. This research method is a qualitative descriptive method. As for data collection techniques by means of observation, interviews, and documentation. Based on the results of the research that has been done, it can be concluded that the application of accounting at Toko Zam-Zam is not in accordance with applicable accounting standards
ANALISIS EFEKTIVITAS PENGELOLAAN KAS DI TOKO IRSA SANGALLA KABUPATEN TANA TORAJA Dewi Pasongli; La Ode Turi; Sasmita Nabilah Syahrir
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2864

Abstract

This research aims to determine the extent to which cash management is effectively implemented at Irsa Store S angalla, Tana Toraja Regency, as well as to identify the factors influencing its implementation. Effective cash management is a crucial factor in supporting the smooth operation and sustainability of businesses, especially for small enterprises with high transaction volumes.The research employed a qualitative method with a descriptive approach. Data collection techniques included interviews, observations, and documentation studies of financial records and transaction evidence from the store. The data obtained were analyzed based on the elements of cash management effectiveness according to Romney & Steinbart, which include cash planning, cash recording, and cash control.The results showed that the effectiveness of cash management at Irsa Store Sangalla is still not optimal. Cash planning is not conducted in a structured manner, cash recording has shortcomings in accuracy and completeness, and cash control is weak due to the lack of segregation of duties and non-standardized procedures. Nevertheless, the store has implemented several good practices, such as using digital systems for transactions and conducting regular cash reconciliations, enabling the business to maintain operational continuity and meet daily funding requirements.
PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2021 -2023 Wa Ode Debi Yustisia; La Ode Turi; Nichen Nichen
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2733

Abstract

This study aims to examine the effect of leverage and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses a quantitative approach. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the IDX for the 2021-2023 period. The analytical method used is multiple linear regression analysis using SPSS Version 23. The findings indicate that leverage does not have a substantial impact on company value, as evidenced by a significance value of 0.599 (>0.05). Profitability significantly influences Firm Value, as indicated by a significance value of 0.000 (<0.05). Both Leverage and Profitability substantially affect Firm Value, as evidenced by a significance value of 0.000 (<0.05). An R value of 0.979 signifies a robust positive correlation between the independent variables (Leverage and Profitability) and the dependent variable (Firm Value). This means that the independent variables have a correlation of 97.9% with Firm Value. The R-square value of 0.959 indicates that Profitability contributes 95.9% to the variance of Company Value, and the remaining 4.1% is due to external variables
ANALISIS KINERJA KEUANGAN DESA POLENGA KEC. WATUBANGGA KAB. KOLAKA TAHUN 2021-2023 Agustina L; La Ode Turi; Surianto Surianto
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2830

Abstract

This investigation is designed to assess the financial status of Desa Polenga, Watubangga District, Kolaka Regency in 2021–2023. This research uses a quantitative descriptive method with a village financial ratio analysis approach which includes the independence ratio, effectiveness ratio, and efficiency ratio. The data used are the realization reports of the Village Revenue and Expenditure Budget (APBDes) for 2021–2023. The results of the study show that the financial independence ratio of Desa Polenga increased every year, but it is still in the low to moderate category, which means that the village still has a fairly high dependence on transfer funds from the central and regional governments. The effectiveness ratio shows a fairly effective to effective category, which means that the village government is able to realize revenue in accordance with the targets that have been set. Meanwhile, the efficiency ratio shows a value close to 100% and fluctuates, which indicates that the use of the budget is relatively high compared to the revenue received, and in 2022 a budget deficit occurred. Overall, the financial performance of Desa Polenga shows fairly good progress, especially in terms of effectiveness and increasing independence, but efforts are still needed to improve efficiency and optimize Village Original Revenue in order to reduce dependence on transfer funds.
Co-Authors Abdullah Igo BD Abdullah, Muh Syafa Agustina L 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 Dewi Pasongli 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 Nichen Nichen Novi Juwita Sari Novthafia, Mitha Pendais Hak Ramly, Ramly Rivat, Rivat Riza, Anjeli Rizal Rizal Samiruddin, Samiruddin Sapriyadi Sari, Muspita Sasmita Nabilah Syahrir Sastra, Annisa Dea Selfiana, Selfiana Sriayu Pracita Surdin Surdin Surianto Ilham Surianto Surianto Syahrir, Sasmita Nabila Wa Ode Debi Yustisia