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All Journal Daya Saing : Jurnal Ilmu Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Kompetif International Journal of Engagement and Empowerment (IJE2) Innovative: Journal Of Social Science Research Applied Accounting and Management Review Jurnal Pengabdian Sosial
Triani, Neks
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Accountability Analysis And Financial Management Transparency (Study Case On Mosque in Subdistrict Wolo, Regency Kolaka) Paulindini, Putri; Chairunnas, Arnadi; Triani, Neks
Applied Accounting and Management Review (AAMAR) Vol 3, No 1 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i1.5542

Abstract

A mosque is a public institution whose assets belong to the people entrusted to the management. The management (takmir) carries out its role based on public trust, so financial reports which are a form of responsibility for the mosque management are needed to provide evidence to the public. This research aims 1) To analyze financial reports in the mosque in Wolo sub-district, Kolaka district, is it in accordance with ISAK 35 2). This research            is type qualitative research with approach descriptive that is serve data with describe or describe the phenomena that occur. With the data collection method carried out with           interview observation and documentation. Interview done with head mosque and treasurer on mosque subdistrict Wolo. This research shows that the implementation of accountability Financial management at the Wolo sub-district mosque is not yet accountable because there are some mosques that are not being implemented well. This is financial management, namely the financial management of the construction of the mosque at the Nurul Yaqin Mosque (Ulu Wolo sub-district, cash balances and usage have not yet been informed because the construction has not been completed. And budget Not yet adequate and accountable financial management, although very simple, financial management is strictly sharia. Meanwhile, the implementation of transparency in financial management at the Wolo sub-district mosque is not yet transparent because at the Wolo sub-district mosque: 1) mosque Not yet serve report finance Which adequate, with the provisions of ISAK 35, the Wolo sub-district mosque only presents financial reports in the form of cash in and cash out reports while the financial position report (balance sheet), comprehensive income report, cash flow, and notes on financial reports have not been presented, 2) implementation of financial management transparency in Wolo sub-district mosques, some mosques have transparent principles but are still very simple
Peningkatan Kualitas Literasi Fintech Untuk UMKM Melalui Program Sosialisasi dan Pembinaan di Kecamatan Pomalaa Sabarudin, Sabarudin; Nichen, Nichen; Ilham, Surianto; Triani, Neks; Iswan, Andi; Syahrir, Sasmita Nabila; Bustang, Bustang; Sapriyadi, Sapriyadi
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/vzxqt284

Abstract

Tujuan kegiatan Pengabdian Kepada Masyarakat (PkM) adalah memberikan sosialisasi dan pelatihan pemanfaatan financial technology (fintech).  Metode pelaksanaan yang digunakan meliputi: (1) seminar dan pelatihan mengenai financial teknologi, (2) melakukan evaluasi dan refleksi mengenai keberhasilan kegiatan yang dilakukan. Peserta pelatihan PkM melibatkan Aparat Pegawai Kecamatan Pomalaa, pegawai kelurahan Pomala serta beberapa tokoh masyarakat dan juga pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Pomalaa, selain itu kami melibatkan mahasiwa Program Studi Akuntansi USN Kolaka yang memiliki Usaha Sampingan. Hasil dari kegiatan PkM ini yakni adalah peserta kegaiatan PkM perlu mengupgrade ilmu yang mereka miliki sesuai dengan perkembangan era digitalisasi yang semakin modern.
SOCIALIZATION OF CORPORATE INCOME TAX ASPECTS FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN SOUTHEAST SULAWESI PROVINCE Hadisantoso, Erwin; Wawo, Andi Basru; Dali, Nasrullah; Nurdin, Emillia; Anto, La Ode; Ramadhan, Andi Muh. Fuad; Triani, Neks; Syahrir, Sasmita Nabila; Chairunnas, Arnadi; Noki, Noki
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 3 (2024): 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.v4i3.180

Abstract

This community service activity focuses on socializing Corporate Income Tax aspects for Micro, Small, and Medium Enterprises (MSMEs) in Southeast Sulawesi Province. The program aims to improve MSME owners' understanding and awareness of income tax obligations, contributing to increased state revenue. The counseling session uses an educational persuasive approach, including theoretical explanations and demonstrations. After this, discussions and Q&A sessions are held to ensure participants grasp the tax aspects of their businesses. This method is expected to help participants understand relevant taxation issues and provide practical knowledge on fulfilling tax obligations accurately and responsibly. Through this activity, MSME operators are encouraged to apply the taxation knowledge gained, enhancing tax compliance and their contribution to the national economy. This approach fosters awareness and supports the sustainable growth of MSMEs within the legal framework of taxation
Efek Umur, Ukuran Perusahaan, Likuiditas, Serta Profitabilitas pada Manajemen Laba pada Perusahaan Pertambangan di BEI (2020-2023) Tombe, Clara; Kumalasari, Fitri; Triani, Neks
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): 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.v5i2.18413

Abstract

This study aims to evaluate various factors influencing earnings management practices in mining sector companies listed on the Indonesia Stock Exchange (BEI). The research population includes mining companies registered on the BEI during the 2020-2023 period. Using a purposive sampling method, 16 companies were selected as the study sample based on specific criteria over a four-year period. Data were sourced from company financial reports and analyzed using multiple linear regression with SPSS software. The research results indicate that, simultaneously, company age, company size, liquidity ratio, and profitability influence earnings management. Meanwhile, partially, each of these variables also has a significant impact on earnings management.
Kinerja Lingkungan, Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Pertambangan Triani, Neks; Sabarudin; sasmita Nabila Syahrir; Elpa Parinding; Riad Afrillah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2649

Abstract

This study aims to ascertain how mining industry profitability is impacted by corporate social responsibility and environmental performance. This quantitative study looks at how mining companies' profitability is affected by corporate social responsibility (CSR) and environmental performance (PROPER). The study's sample consisted of Indonesian public mining businesses that were listed between 2020 and 2023 on the Indonesia Stock Exchange. Eleven  businesses in the mining industry served as the study's samples. Regression with fixed, random, and common effect models were used to analyze the study. The study's findings showed no correlation between profitability and environmental performance (PROPER), indicating that the Ministry of Environment's environmental performance standards have no effect on profitability.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Ananta, Putri; Triani, Neks; Kumalasari, Fitri
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.v8i2.2172

Abstract

This research investigates the influence of profitability and solvency in stock returns in banking institututions listed on the Indonesia stock exchange (IDX) between 2019 and 2023. Employing a quantitative approach, the study uses secondary data sourced from the financial statements of listed banks over that period. Data analysis was conducted using multiple linear regression with the assistance of Spss version 29. The findings reveal that return on asset (ROA) and return on equity (ROE) each have a statistically significant effect on stock returns, with p-values of 0.014 and 0.001, respectively both well below the 0.05 threshold. Additionally, earnings per share (EPS) emerged as a strong contributing factor, showing a p-value of 0.010. in the context of solvency, the debt t equity ratio (DER) also demonstrated a meaningful impact on stock returns, with a confidence level of 95%. The robustness of the model is further supported by the overasll low p-value, affirming the relevance of the these financial indicators in predicting stock return behavior. Keywords: Profitability, Solvency, stock Return, Banking sector, Indonesia Stock Exchanges
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN PADA KANTOR CAMAT POMALAA Layuk, Ririn Yudhani; Triani, Neks; Nichen, Nichen
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.v8i2.2198

Abstract

The purpose of this study is to determine the adequacy of the implementation of government accounting in the Pomalaa Subdistrict Office.This study uses a qualitative approach with a descriptive method, conducted at the Pomalaa Subdistrict Office. Data collection was conducted through observations, interviews, and documentation. The data analysis techniques employed were data reduction, data presentation, and conclusion-making. The main informants for the study were the Treasurer and the Head of Planning and Finance of the Pomalaa Subdistrict Office. The results of this study indicate that the Pomalaa Subdistrict Office has implemented an accrual-based cash accounting system, which includes the preparation of financial reports such as Budget Execution Reports, Balance Sheets, Operating Reports, Reports on Changes in Equity, and Notes to Financial Statements, in accordance with the mandate of the Government Accounting Standards (SAP), as stipulated in Government Regulation No. 12 of 2019. However, implementation obstacles remain, such as the lack of separation of daily records between cash inflows and outflows and the lack of daily adjustment records for fixed assets. Furthermore, the use of supporting applications such as SIPD, e-Sakip, and e-Monev still presents technical obstacles. Overall, however, the implementation of accounting at the Pomalaa Subdistrict Office complies with regulations and can be the basis for increasing accountability and transparency in regional financial management. Keywords: Government Accounting, SAP, Financial Reporting, sub-districts, Government Regulation No. 12 of 2019.
Sosialisasi Peran Masyarakat Dalam Menghadapi Inflasi Pangan di Kecamatan Tanggetada, Kabupaten Kolaka Sabarudin , Sabarudin; Ilham, Surianto; Nichen, Nichen; Iswan, Andi; Triani, Neks
Jurnal Pengabdian Sosial Vol. 2 No. 9 (2025): Juli
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/gqr52r02

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran masyarakat Kecamatan Tanggetada, Kabupaten Kolaka, mengenai peran strategis mereka dalam menghadapi inflasi pangan. Inflasi pangan merupakan isu yang berdampak langsung terhadap daya beli dan ketahanan pangan rumah tangga, terutama di wilayah pedesaan. Melalui metode sosialisasi, diskusi interaktif, dan penyuluhan, kegiatan ini memberikan edukasi terkait penyebab inflasi pangan, dampaknya terhadap kehidupan sehari-hari, serta langkah-langkah yang dapat dilakukan masyarakat, seperti diversifikasi pangan lokal, penguatan kelompok tani, dan pemanfaatan pekarangan untuk ketahanan pangan keluarga. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap isu inflasi pangan dan munculnya inisiatif lokal untuk menerapkan strategi ketahanan pangan mandiri. Kegiatan ini diharapkan dapat menjadi langkah awal dalam membangun kesadaran kolektif masyarakat dalam mendukung stabilitas pangan di tingkat lokal.
PENGARUH PENGGUNAAN E-WALLET DAN LITERASI KEUANGAN TERHADAP PERILAKU PEMBELIAN IMPULSIF PADA MAHASISWA USN KOLAKA (Program Studi Akuntansi 2021-2024) Annisa, Annisa; Triani, Neks; Bustang, Bustang
Jurnal Daya Saing Vol. 11 No. 2 (2025): Jurnal Daya Saing (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2263

Abstract

The purpose of thisresearch is to study the use of E-Wallets and financial literacy and whether they affect students' impulsive buying behavior. Using a quantitative approach and processed using SPSS 25. This study indicates that the use ofE-Wallets along with financial literacy influences impulsive buying behavior. The R square value is0.578, which indicates that the impact of E-Walletusage and financial literacy on impulsive buying is57.8%, while the remaining42.2% is determinedby other variables. Keywords: Capital Structure, Company Growth, Company
ANALISIS KINERJA KEUANGAN BADAN PENDAPATAN DAERAH KABUPATEN KOLAKA TAHUN 2021-2023 Hidayah, Anita Rahmah; Triani, Neks; Chairunnas, Arnadi
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.v8i2.2330

Abstract

This study aims to analyze the financial performance of the Regional Revenue Agency (Bapenda) of Kolaka Regency during the 2021–2023 period. The research adopts a quantitative descriptive approach, utilizing secondary data in the form of regional revenue budget realization reports obtained from Bapenda Kolaka Regency.The findings indicate that the region’s financial independence remains within a low to moderate category, reflecting a high dependency on from the central government. The effectiveness ratio of Regional Original Revenue (PAD) shows a relatively favorable trend transfers, particularly in 2022, when PAD realization exceeded the predetermined target. However, this performance declined again in 2023.Furthermore, the growth ratio suggests that the region’s capacity to enhance financial performance has been inconsistent from year to year. These results highlight the necessity for Bapenda Kolaka Regency to optimize and diversify existing revenue streams. Additionally, improving the efficiency and effectiveness of regional financial management should be a critical focus. Keywords: Keywords: Financial performance, independence ratio, effectiveness ratio, growth ratio, local revenue, Bapenda Kolaka.
Co-Authors Abbas, Ahmad Ananta, Putri Andi Syamsu Alam, Andi Syamsu Annisa Annisa Anto, La Ode Arnadi Chairunnas Bustang Bustang Dali, Nasrullah Elpa Parinding Fitri Kumalasari, Fitri Hadisantoso, Erwin Hidayah, Anita Rahmah Ilham, Surianto Iswan, Andi Juniati Juniati Layuk, Ririn Yudhani Nichen, Nichen Noki, Noki Nurdin, Emillia Pandin, Enjois Rongre Paulindini, Putri Ramadhan, Andi Muh. Fuad Riad Afrillah Rosdiana Rosdiana SABARUDIN Sabarudin , Sabarudin Sabarudin Sabarudin Sapriyadi Sasmita Nabila Syahrir Syahrir, Sasmita Nabila Tombe, Clara Wawo, Andi Basru