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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Indonesia Sosial Sains CARE: Jurnal Pengabdian Multi Disiplin Research of Economics and Business JURDIASRA
Hasnita, Nita
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Financial Report Preparation Training For Kendari City MSMEs Supriyadi, Supriyadi; Hasnita, Nita; Hasidin, Mirza Hapsari; Limbong, Diamond; Prabu, Zaga Raditya; Lestari, Puji
CARE: Journal Pengabdian Multi Disiplin Vol. 2 No. 2 (2024)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v2i2.32423

Abstract

This service aims to improve UMKM's understanding and skills in preparing financial reports following applicable accounting standards. This training provides a deeper understanding of the importance of accurate and transparent financial reports and how to implement SAK EMKM in daily practice. From the results of the training, it can be concluded that several points regarding the training participants showed an increased understanding of SAK EMKM and the importance of financial reports that comply with standards. Practical training technical skills which helped participants develop technical skills in preparing financial reports. However, some participants still needed further assistance, and access to financing with better financial reports, it is hoped that UMKM can more easily access funding from financial institutions and participants' awareness and motivation of the importance of good financial management will increase, which is reflected in active participation and enthusiasm in training sessions. However, several challenges are still faced, such as limited training time which means the material cannot be absorbed optimally by all participants, and the need for further assistance to ensure consistent implementation of SAK EMKM.
Implementation of Digit Alization of Tax Payment Services Using the Linkaja Application to Increase Pad in Kendari City Hasnita, Nita; Supriyadi, Supriyadi; Kolewora, Riez Kifli
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7152

Abstract

The purpose of this study is to find out how the application of digitizing tax payment services using the LinkAja application can increase PAD in Kendari City. This objective is based on the urgency of the problem, namely (1) the payment system using the LinkAja application is not optimal and evenly distributed to all types of regional taxes and levies in Kendari City; (2) The implementation of the payment system for regional revenue by the community is still mostly done in cash, and (3) the implementation of digitalization has not been supported by the availability of regional regulations. This study was structured using a descriptive qualitative approach by conducting interviews, observations, and documentation studies of informants. The data analysis technique uses data reduction, data presentation, data verification, and drawing conclusions. Based on the results of the study, it shows that the utilization of the LinkAja application has been running since November 2021 but has not been optimal. Although compared to 2021, which only lasted 2 months, but has reached 2 digits, UN revenue in 2022 has increased but the cash flow is relatively low. This study recommends that the Kendari City Government maximize all existing digitization system services. This study provides an overview and understanding of the application of digitizing tax payment services using the LinkAja application that can contribute to increasing PAD in Kendari City.
Ananalysis of Branding Strategies for Developing Creative Economy Based on the Regional Potential Resources (A Study in Bau-Bau City, Southeast Sulawesi) Supriyadi, Supriyadi; Almana, La Ode; Hasnita, Nita
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7105

Abstract

This study aimed to find out the regional advantage potential empirically and analyze branding strategies in order to encourage the acceleration of regional development that had the potential as a regional growth center, reduce development gaps between regions, and encourage regional growth, especially in Baubau City. This needed to be done as an effort to develop fast-growing strategic areas in the development of creative cities in the region. The key variable in this study was ecosystem-based creative economy branding, namely human resources, goods/services, markets, research, and development. The sampling method used was purposive sampling and snowball sampling. In this study, the concept of a creative economy branding strategy based on superior local resources was arranged using a ranking analysis of the creative economy sub-sector of Bau-Bau City.
Hotel Tax Effectiveness Analysis and Taxes Advertising and Its Contribution to Increasing Regional Original Income (PAD) Saranani, Inka Trydayanti; Asraf; Hasnita, Nita
Research of Economics and Business Vol. 1 No. 1 (2023): MARCH 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v1i1.30

Abstract

The purpose of this study was to determine the effectiveness and contribution of hotel taxes and advertisement taxes in increasing Kendari City's own-source revenue (PAD). This research uses a quantitative descriptive approach. The data sources in this study use primary data through unstructured interviews and secondary data obtained through documents or written data at the Kendari City Regional Revenue Agency, namely data on PAD revenue realization and hotel taxes and advertisement tax for the Kendari City Government for 2018-2021 and target amount data. and realization of Kendari City Hotel and Advertising Tax for 2018-2021. The data collection methods used in this research are Field Research, Archival Research and Library Research. The results of this study are that the effectiveness of Kendari City hotel taxes is categorized as very effective with an average percentage of 106.11% and the contribution of Kendari City hotel tax revenues in increasing PAD is categorized as highly contributing with an average percentage of 5.15%. The effectiveness of advertising tax in Kendari City is categorized as very effective with an average percentage of 106.81% and the contribution of Kendari City advertisement tax revenue is categorized as having less contribution with an average percentage of 1.20%.
The Influence of Attitudes, Subjective Norms and Perception Behavior Control on Taxpayer Compliance of Swallow's Nest in Kendari City Burhanuddin, Burhanuddin; Umar Sakka, Gjosphink Putra; Hasnita, Nita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): 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.v5i6.3672

Abstract

The purpose of this study is to analyze: 1) the influence of attitudes on the compliance of swallow's nest taxpayers; 2) the influence of subjective norms on the compliance of swallow's nest taxpayers; and 3) the effect of perception behavior control on the compliance of swallow's nest taxpayers. The data used is primary data obtained through questionnaires. Data analysis was carried out by multiple linear regression. The results of the study show that: 1) Attitude does not have a significant influence on the compliance of swallow's nest taxpayers in Kendari City; 2) Subjective norms have a significant positive effect on the compliance of swallow's nest taxpayers in Kendari City; and 3) Perception behavior control has a significant positive effect on the compliance of swallow's nest taxpayers in Kendari City.
Pendampingan Pajak Bagi Pelaku Usaha Sari, Wa Ode Irma; Hasnita, Nita; Limbong, Diamond; Rachman, Sri Rachmawati
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.163

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a strategic sector that plays a vital role in the national economy. However, their contribution to tax revenue remains low due to limited tax literacy, administrative understanding, and technical skills. This study aims to enhance tax literacy and compliance among MSME actors in Kendari City through a community service program involving direct guidance. The activity was conducted face-to-face with 31 participants from various MSME sectors, including culinary, trade, services, and production. The approach combined theoretical instruction, practical training on filling out the Annual Tax Return (Form 1770), tax calculation simulations, and personalized guidance, supervised by students and faculty members. Evaluation was carried out using pre-tests and post-tests as well as participatory observation to assess improvements in understanding, technical skills, and tax reporting readiness. The results indicated significant improvement in participants’ comprehension of tax concepts, use of the DJP Online application, and ability to perform simple tax planning according to their business characteristics. The guidance also positively impacted the legality, credibility, and sustainability of MSME businesses while enhancing students’ soft skills, such as communication, practical mentoring, and systematic material delivery. These findings confirm that a combination of theory, practical exercises, and personal guidance is an effective strategy for improving MSME tax compliance. This activity can serve as a replicable model of community service in other regions to strengthen tax literacy, support small business administration, and increase MSMEs’ contribution to national revenue and local economic development.
Analisis Rasio Keuangan dalam Mengukur Kinerja Pemerintah Kota Kendari Hasnita, Nita
Jurnal Indonesia Sosial Sains Vol. 2 No. 08 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v2i08.395

Abstract

Undang-Undang No. 17 tahun 2003 menetapkan bahwa APBD disusun berdasarkan pendekatan prestasi kerja yang akan dicapai. Untuk mendukung kebijakan ini perlu dibangun suatu sistem yang dapat menyediakan data dan informasi untuk menyusun APBD dengan pendekatan kinerja dimana harus berorientasi pada kepentingan publik. Penelitian ini bertujuan untuk menganalisis kinerja dengan melakukan analisis rasio keuangan terhadap APBD yang telah ditetapkan dan dilaksanakannya. Sehubungan dengan hal tersebut, pengelolaan anggaran daerah Pemerintah Kota Kendari tidak dinilai berdasarkan habis tidaknya anggaran yang diajukan dan bukan berdasarkan pada pertimbangan output yang dihasilkan dari aktivitas yang dilakukan dibandingkan dengan target kinerja yang dikehendaki. Penelitian ini adalah penelitian berbentuk deskriptif yang bertujuan untuk mengetahui kemampuan dan kemandirian keuangan daerah setelah penerapan anggaran berbasis kinerja pada Pemerintah Kota Kendari ditinjau dari analisis rasio keuangan pada APBD. Hasil penelitian menunjukkan kinerja keuangan Pemerintah Kota Kendari pada tahun 2009-2013 ditinjau dari: a) Rasio Kemandirian keuangan daerah masih tergolong pada pola hubungan instruktif. b) Rasio Efektivitas dan Efisiensi menunjukkan kinerja Pemerintah Kota Kendari dalam merealisasikan PAD tergolong belum efektif dan tergolong efisien. c) Rasio Keserasian menunjukkan sebagian besar dana yang dimiliki Pemerintah Kota Kendari masih diprioritaskan untuk kebutuhan belanja rutin sehigga belanja pembangunan masih sangat rendah. d) Debt Service Coverage Ratio menunjukkan bahwa nilai kemampuan keuangannya layak untuk mengadakan pinjaman karena pemerintah daerah tersebut masih memiliki kemampuan yang cukup dalam mengembalikan pinjaman. e) Rasio Pertumbuhan yang telah dicapai dari periode ke periode masih bersifat fluktuatif.
MEMPERKUAT KETAHANAN EKONOMI KELUARGA MELALUI PENGEMBANGAN USAHA BAWANG GORENG TUNGGALA OLEH KELOMPOK WANITA TANI DI KOTA KENDARI Asraf, Asraf; Almana, Laode; Hasnita, Nita
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.34781

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi permasalahan yang dihadapi oleh Kelompok Wanita Tani Bawang Goreng Tunggala di Kota Kendari, yaitu ketergantungan pada pasokan bawang dari luar daerah dan keterbatasan dalam pengelolaan usaha serta strategi pemasaran. Melalui serangkaian pelatihan dan implementasi teknologi, kegiatan ini bertujuan untuk meningkatkan kapasitas usaha kelompok tersebut. Pelatihan yang diberikan mencakup manajemen usaha, keuangan, dan pemasaran digital, sementara teknologi yang diterapkan meliputi penggunaan mesin pengiris bawang otomatis dan alat penggorengan kapasitas besar untuk meningkatkan efisiensi produksi. Selain itu, kemitraan dengan pemasok lokal juga dibangun untuk mengurangi ketergantungan pada pasokan dari luar daerah.Hasil kegiatan ini menunjukkan adanya peningkatan signifikan dalam keterampilan pengelolaan usaha dan pemasaran digital oleh anggota kelompok, serta peningkatan kapasitas produksi hingga 50%. Produk bawang goreng yang dihasilkan juga telah diajukan untuk memperoleh Hak Kekayaan Intelektual (HKI). Publikasi hasil kegiatan dilakukan melalui media cetak dan elektronik, termasuk YouTube. Meskipun ketergantungan pada pasokan bahan baku dari luar tetap menjadi tantangan, dukungan dari pemerintah dan instansi terkait memberikan dorongan positif bagi keberhasilan program ini. Rencana tindak lanjut mencakup pengembangan strategi pemasaran digital yang lebih efektif dan diversifikasi produk. Kegiatan ini diharapkan dapat menjadi model pemberdayaan usaha mikro yang berkelanjutan di daerah lain.
PEMBERDAYAAN KELOMPOK WANITA TANI MELALUI PENDEKATAN TRIPLE BOTTOM LINE UNTUK PENINGKATAN KINERJA PRODUKSI DAN PEMASARAN DIGITAL PRODUK BAWANG GORENG DI KOTA KENDARI Asraf, Asraf; Hasnita, Nita; Rahmah, Wahyuni; Ningtyas, Sri Ayu; Njela, Njela
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 5 (2025): Vol.6 No. 5 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i5.51553

Abstract

Program pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas produksi, manajemen, dan pemasaran digital pada Kelompok Wanita Tani (KWT) Tunggala di Kota Kendari, Sulawesi Tenggara. Permasalahan utama mitra meliputi efisiensi produksi rendah, pencatatan keuangan yang belum sistematis, serta pemasaran yang masih terbatas pada penjualan langsung. Kegiatan dilaksanakan melalui pendekatan partisipatif dan kolaboratif dengan tahapan identifikasi masalah, pelatihan, pendampingan, dan evaluasi. Intervensi teknologi berupa penggunaan deep fryer dan termometer minyak disertai penerapan SOP produksi mampu meningkatkan efisiensi waktu hingga 25% dan menurunkan kerusakan produk secara signifikan. Penerapan pembukuan sederhana serta pelatihan pemasaran digital berbasis media sosial memperluas jangkauan pasar dan meningkatkan omzet penjualan. Program ini juga mendorong praktik ramah lingkungan melalui pengelolaan limbah minyak jelantah dan kulit bawang. Secara konseptual, hasil kegiatan memperkuat penerapan prinsip Triple Bottom Line (People, Planet, Profit) dan mendukung pencapaian SDGs 1, 5, 8, dan 12. Dengan demikian, kegiatan ini tidak hanya memperkuat kemandirian ekonomi perempuan, tetapi juga berkontribusi terhadap pengembangan model pemberdayaan UMKM berkelanjutan di tingkat lokal
Co-Authors Almana, La Ode Almana, Laode Asraf Asraf, Asraf Burhanuddin Burhanuddin Gjosphink Putra Umar Sakka Hasidin, Mirza Hapsari Limbong, Diamond Ningtyas, Sri Ayu Njela, Njela Prabu, Zaga Raditya PUJI LESTARI Rachman, Sri Rachmawati Rahmah, Wahyuni Riez Kifli Kolewora Saranani, Inka Trydayanti Sari, Wa Ode Irma Supriyadi Supriyadi