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All Journal Jurnal Social Economic of Agriculture Buletin Penelitian Sosek PROSIDING SEMINAR NASIONAL AGRIBISNIS Jurnal Ilmiah Membangun Desa dan Pertanian Tekper: Jurnal Teknologi dan Manajemen Industri Pertanian International Journal of Educational Research and Social Sciences (IJERSC) Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Berkarya Journal Economics Technology and Entrepreneur INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Agricultural Social Economics and Rural Development (Ijaserd) International Journal of Technology and Education Research
Surni, Surni
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TINJAUAN PELAKSANAAN AKUNTANSI AKTIVA TETAP PADA KANTOR PERPUSTAKAAN DAERAH PENGOLAHAN DATA ELEKTRONIK DAN ARSIP KABUPATEN WAKATOBI Surni, Surni; Riaweni, Wa Ode Ilsa; Rostina, Rostina; Fatmawati, Fatmawati
Journal Economics Technology And Entrepreneur Vol 1 No 03 (2022): 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.v1i03.61

Abstract

Akuntansi memberikan jasa, maksudnya kita harus memanfaatkan sumber-sumber yang ada (misalnya : sumber daya alam, tenaga kerja dan kekayaan keuangan) dengan bijaksana sehingga kita dapat memaksimalkan manfaat bagi kesejahteraan masyarakat, semakin baik system akuntansi yang mengukur dan melaporkan biaya penggunaan sumber daya tersebut, maka akan semakin baik juga keputusan yang diambiluntuk mengalokasikannya. Kedua, akuntansi menyediakan informasi keuangan yang bersifat kuantitatif yang digunakan dalam kaitannya dengan evaluasi kualitatif dalam membuat perhitungan. Berdasarkan beberapa uraian yang telah dijelaskan penulis sebelumnya, maka dapatlah ditarik suatu kesimpulan bahwa Aktiva tetap yang dimiliki oleh Kantor Perpustakaan Daerah PDE dan Arsip Daerah Kabupaten Wakatobi pada dasarnya diperoleh dengan cara pembelian tunai dan Bantuan / hibah dari Pusat, sedangkan akumulasi penyusutan aktiva tetapnya belum ada karena baru dirancang nanti tahun 2014, Pencatatan dan Pengelompokan aktiva tetapnya berdasarkan pada pernyataan Standar Akuntansi pemerintahan (SAP) No. 71 Tahun 2010. Penyajiannya akuntansi tetap, tidak dirasakan atas pertimbangan atau interprestasi masing-masing manajemen tetapi hendaknya berpedoman pada atau pernyataan standar akuntansi pemerintahan, agar laporan keuangan dapat dimengerti dan tidak disalah tafsirkan, serta untuk menghindari kesalahpahaman oleh berbagai pihak berkepentingan. Untuk memperjelas materi pembahasan ini, penulis mengemukakan kelompok aktiva tetap, cara-cara perolehan maupun penentuan harga perolehan masing-masing aktiva tetap tetap yang dimiliki organisasi yang menjadi objek studi, kemudian menghubungkan dengan pernyataan standar akuntansi pemerintahan
Analysis of Added Value of Patchouli Leaves into Patchouli Oil in Mowila District, South Konawe Regency Ramadan, Sahrul; Surni, Surni; Zani, Munirwan
Jurnal Social Economic of Agriculture Vol 12, No 1 (2023): June
Publisher : Agribusiness Department, Agriculture Faculty, Tanjungpura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/j.sea.v12i1.56499

Abstract

Patchouli is a source of income for the people of Mowila District, Konawe Selatan Regency, but it still faces various obstacles. Processing its value into essential oil is one of the efforts to increase the added value of patchouli. This research was conducted in Mowila District, South Konawe Regency. The population in this study is the farming community that processes patchouli oil, totaling 20 people with a sample of 20 people because all populations are used as samples. The variables in this study were the identity of the respondents including the farmer's age, education level, farming experience, and number of family dependents. The results show the process of processing patchouli oil through dry leaf raw materials then distillation, filtering, separation, and after that cooling, and the final stage of packaging patchouli oil. And the amount of added value obtained is Rp. 18,245/Kg or 33.70%/production in the category (Medium Ratio) and a profit of Rp. 29.005 or a ratio of 15.90%.
Analysis Of Coffee Marketing In Bakadisura Village, Tabang District, Mamasa District, West Sulawesi Province Yohanis, Yohanis; Surni, Surni; Idrus Salam
International Journal of Technology and Education Research Vol. 1 No. 04 (2023): October - December, International Journal of Technology and Education Research
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v1i04.559

Abstract

This study aims 1) To find out the pattern of coffee marketing channels in Bakadisura Village, Tabang sub-district, Mamasa district, 2) To find out the margins and marketing profits of coffee beans in Bakadisura Village, Tabang sub-district, Mamasa district . The location of this research was carried out in Bakadisura Village, Tabang District, Mamasa Regency from March to November 2022. The choice of research location was carried out purposively (purposively) with the consideration that Bakadisura Village is a place with the most coffee production. The population or objects in this study were all coffee farmers in Bakadisura Village, Tabang District, Mamasa Regency, totaling 25 families, as well as 2 collectors and 2 wholesalers. Sampling was determined using the census method, so that all coffee farmers and traders in Bakadisura Village became respondents. The results showed that coffee marketing in Bakadisura Village was running efficiently, this was indicated by the FS value = 80% in channel I FS value = 75.55 and 80.35 in channel II. The total profit earned by traders on channel I is Rp. 4,245,775, the profit earned by collector traders on channel II is Rp. 3,531,999, and wholesalers are Rp. 3,085,730.
PEMBUATAN TAS BERNILAI ESTETIS DARI KULIT KERANG UNTUK MENINGKATKAN PENDAPATAN KELOMPOK PEREMPUAN NELAYAN Surni, Surni; Azis Muthalib, Dzulfikri
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.v4i01.1461

Abstract

Making Aesthetically Valuable Bags from Seashells to Increase the Income of Fisherwomen's Groups. This community service programme aims to empower a group of fisherwomen by making aesthetically pleasing bags from seashell waste. This initiative utilises the abundant potential of marine waste in coastal areas to create eco-friendly fashion products with high economic value. Implementation methods included training in material processing techniques, product design, and digital marketing over 6 months. The results showed a significant improvement in participants' skills, with 90% of group members able to produce bags independently. From an economic aspect, there was an average income increase of 200% (from Rp750,000 to Rp2,250,000 per month). The programme not only improved community welfare but also contributed to a 40% reduction in beach waste. These findings prove that a local resource-based empowerment approach can be a sustainable solution for coastal communities.
INOVASI TAS RAMAH LINGKUNGAN DARI KULIT KERANG: PELATIHAN UNTUK MENINGKATKAN NILAI JUAL PRODUK UMKM Surni, Surni; Agustina, Wa Ode
Jurnal Pengabdian Masyarakat Berkarya Vol. 3 No. 06 (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.v3i06.1462

Abstract

This study examines the innovation of eco-friendly bags made from seashell waste as an effort to enhance the economic value of SMEs in coastal areas, particularly in Wakatobi. The abundance of seashell waste, which often causes environmental problems, has the potential to be transformed into high-value aesthetic products through proper training and creative processing. The research focuses on (1) the process of converting seashell waste into marketable bag products, (2) training methods to improve the skills of SME artisans in design and sustainable production techniques, and (3) digital marketing strategies to expand market reach. Using a participatory action research approach, this program involves local artisans in Wakatobi through workshops on material selection, product design, and eco-friendly finishing techniques. The results show that this innovation not only increases the selling value of products by up to 40% but also reduces environmental pollution while creating new job opportunities. This study contributes to the development of sustainable creative industries in coastal communities by optimizing local resources.
A Gender-Responsive Policy Implementation Model for Strengthening Household Economies in the Bajo Community of Wakatobi Surni, Surni; Suherman, La Ode Achmad; Toyo, Jama; Yulis, Yulis
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1109

Abstract

This study aims to analyze the implementation of women’s empowerment policies in the maritime Bajo community of Wakatobi Regency and to formulate a gender-responsive policy model based on local wisdom. The background of this study lies in the high rate of extreme poverty in Wakatobi, which reached 15.01 percent according to BPS (2022), as well as the strategic role of Bajo women who bear multiple burdens as household managers and family economic supporters. A qualitative case study approach was employed, involving in-depth interviews, participatory observations, and Focus Group Discussions (FGDs) with Bajo women leaders, village officials, and non-governmental partners. The findings reveal that empowerment programs such as the Family Hope Program (PKH), micro-business skills training, and small-scale capital schemes have been implemented, yet remain largely consumptive-oriented and have not sufficiently enhanced sustainable capacity. The main barriers identified include low education levels, limited local government resources, and strong patriarchal culture, while supporting factors are the presence of local female leaders, social solidarity among women, and support from non-governmental organizations. Analysis using the Van Meter and Van Horn model produced a framework for a more gender-responsive policy implementation that emphasizes policy standard refinement, resource strengthening, participatory communication, active involvement of women, and adaptation to local wisdom. This study concludes that empowering Bajo women requires inclusive, participatory, and locally grounded policies to improve family welfare while strengthening the social position of women in coastal communities.
Analisis Ketersedian Stok Bahan Baku Roti Pada Usaha Roti Sari Mart Di Kelurahan Anggoeya Kecamatan Poasia Kota Kendari Juniarti, Gebi; Surni, Surni; Yusria, Wa Ode
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9773

Abstract

Penelitian ini bertujuan untuk mengetahui: Ketersediaan stok bahan baku roti yang optimal pada Usaha Roti Sari Mart di Kelurahan Anggoeya Kecamatan Poasia Kota Kendari, dengan menggunakan metode Economic Order Quantity (EOQ), Total Inventory Cost (TIC), Safety Stock, dan Reorder Point.Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan kepustakaan. Analisis yang digunakan adalah dengan analisis Economic Order Quantity (EOQ).Berdasarkan analisis yang dilakukan dengan menggunakan metode EOQ dapat diketahui hasil rincian biaya total biaya persediaan bahan baku: Tepung Terigu sebesar Rp2.221.262,70 dan menghemat biaya persediaan sebesar Rp2.193.034,61, Persediaan pengaman yaitu sebanyak 1.468,27 kg dan pemesanan kembali ketika bahan baku di ruang penyimpanan sisa 1.628,93 kg. Kemudiaan untuk bahan baku gula Rp874.430,27 dan menghemat biaya Rp61.662,73, persediaan pengaman sebanyak 99,67 kg dan pemesanan kembali 108,6 kg. Bahan baku telur Rp873.512,58 dan penghematan biaya Rp65.712,06, persediaan pengaman sebanyak 19,47 kg dan pemesanan kembali 21,32 kg. Mentega Rp772.042,83 dan menghemat biaya Rp173.720,78, persediaan pengaman 63,72 kg dan pemesanan kembali 89,97 kg. Bahan baku Ragi/pengembang Rp873.523,56 menghemat biaya Rp62.417,01, persediaan pengaman 208,23gram dan pemesanan kembali 235,31 gram. Bahan baku susu Rp873.521,91 menghemat biaya Rp62.472,99, persediaan pengaman pengaman 173,59liter dan pemesanan kembali 187,56 liter. Dari hasil penelitian ini, dapat disimpulkan bahwa penggunaan metode EOQ dapat menekan biaya persediaan dan tingkat kebutuhan bahan baku yang ekonomis dan optimal dibandingkan dengan metode yang digunakan oleh Perusahaan, sehingga Perusahaan jika menerapkan metode EOQ, dapat memperoleh laba yang maksimal.
Kearifan Lokal Dalam Usahatani Tanaman Pangan Pada Masyrakat Pulau Tomia Kabupaten Wakatobi Tarani, Dia Hasti; Hidrawati, Hidrawati; Surni, Surni
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10727

Abstract

Penelitian ini bertujuan untuk (1) mengetahui kearifal lokal dalam usahatani tanaman pangan mulai dari pembukaan lahan dan pengolahan lahan,penanaman,pemeliharaan,panen, dan pasca panen di Pulau Tomia Kabupaten Wakatobi, (2) mengetahui jumlah pendapatan usahatani tanaman pangan pada masyarakat di Pulau Tomia Kabupaten Wakatobi. Penelitian ini menggunakan analisis data secara kualitatif dan deskriptif. Hasil penelitian menunjukan bahwa kearifan lokal masyarakat salah satunya terwujud melalui penentuan hari baik pada setiap tahapan usahatani. Terdapat beberapa ritual dalam sistem usahatani tanaman pangan seperti bemba, Tampo’a, Bhelai, teamo’a, taburi, herangga, tompe. Petani di Kelurahan Waha memperoleh pendapatan rata-rata sebesar Rp1.231.526,- dan petani di Desa Lagolle memperoleh pendapatan rata-rata sebesar Rp 1.439.305,- per musim tanam.
Faktor-Faktor Yang Memengaruhi Keputusan Petani Padi Sawah Dalam Adopsi Inovasi Teknologi Combine Harvester Di Kelurahan Ngkaring-Ngkaring Kecamatan Bungi Kota Baubau Harlin, Mula Hayrani; Surni, Surni; Zani, Munirwan
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15090

Abstract

Penelitiannya bertujuan untuk mengetahui faktor-faktor yang memengaruhi keputusan petani padi dalam mengadopsi inovasi teknologi combine harvester di Desa Ngkaring-Ngkaring, Kecamatan Bungi, Kota Baubau. Jumlah sampel yang digunakan dalam penelitian ini adalah 86 petani yang dibagi menjadi dua kategori, yaitu petani yang mengadopsi dan petani yang tidak mengadopsi. Teknik pengambilan sampel menggunakan teknik Cluster Random Sampling. Teknik pengumpulan data dalam penelitian ini menggunakan teknik observasi, wawancara, dan dokumentasi. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa hasil analisis regresi logistik menunjukkan bahwa faktor-faktor yang memengaruhi keputusan petani dalam mengadopsi inovasi teknologi combine harvester di Desa Ngkaring-Ngkaring, Kecamatan Bungi, Kota Baubau adalah variabel luas lahan, usia, pendidikan, dan pengalaman bertani yang tidak memiliki pengaruh signifikan terhadap keputusan petani dalam mengadopsi teknologi combine harvester. Sementara itu, variabel luas lahan, usia, dan pendapatan memiliki pengaruh signifikan tetapi tidak meningkatkan atau menurunkan tingkat keputusan petani dalam mengadopsi teknologi combine harvester.
Faktor yang Menentukan Perilaku Konsumen dalam Membeli Produk Beras Kepala di Pasar Tradisional Pasca Pandemi Covid-19 di Kecamatan Barangka Kabupaten Muna Barat Marsal, La Ode Muhamad Yusuf; Bahari, Bahari; Surni, Surni
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15485

Abstract

The demand of the community as consumers in Barangka District, West Muna Regency for rice is quite high. This is what causes the demand for rice to tend to increase every year. The purpose of this study is to find out the factors that determine consumer behavior in buying rice in the traditional market after the Covid-19 pandemic in Barangka District, West Muna Regency. The sample in this study is 50 consumers who regularly shop for head rice at traditional markets. The variables in this study include Variables of Consumer Behavior Buying Head Rice (Y), Motivation (X1), Education (X2), Income (X3), Number of dependents (X4), Rice Purchase Value (X5), and Total Rice Purchase (X6). The results of this study show that motivation, rice purchase value and total rice purchase are factors that determine consumer behavior to buy kepala rice products in the traditional market. The value of rice purchases and the total purchase of rice. The value of rice purchases and total rice purchases are the strongest determinants in head rice purchasing behavior.
Co-Authors Abdi Abdi Agustina, Wa Ode Ahmad Aldin Bariuddin Arulim, Arulim Azhar Bafadal, Azhar Bahari Bahari, Bahari Dwi Koerniawati Elman Johari Fahria Nadiryati Sadimantara Fatmawati Fatmawati Fatmawati, Fatmawati Fitriani Fitriani Gafaruddin, Abdul Hadi Sudarmo Harlin, Mula Hayrani Hidrawati, Hidrawati Husen, Debi La Idrus Salam Indarsih, Yusna Indarsyih, Yusna Juniarti, Gebi La Ode Dasrin La Rianda Lukman Yunus, Lukman M. Dwiki Irdani Juliansyah Imran Makmur, Ghina Rahmayanti Marsal, La Ode Muhamad Yusuf Masliani, Masliani Mirsat, Mirsat Misnawati Misnawati Muh. Bintang Alfarizy Muhammad Aswar Limi Muhammad Irlansyah Muliani, Waode Sri Muninggar, Dewi Maulana Munirwan Zani, Munirwan Murdjani Kamaluddin, Murdjani Muthalib, Dzulfikri Azis Novaria, Rachmawati Putu Arimbawa, Putu R Marsuki Iswandi, R Marsuki Ramadan, Sahrul Riaweni, Wa Ode Ilsa Ridan, La Rostiana Rostina Rostina Sarno Sarno Solly Aryza Subhan Subhan Suharyono Suharyono Suherman, La Ode Achmad sukristyanto, Agus Sutrisno, Anas Tarani, Dia Hasti Toyo, Jama Wa Ode Yusria, Wa Ode Widia Wati, Widia Yohanis, Yohanis Yulis, Yulis Yusna Indarsyih