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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi International Journal of Management Progress Community Empowerment Society: Jurnal Pengabdian Masyarakat Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka AIQU: Journal Multidiscipliner of Science
Azaluddin, Azaluddin
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Community empowerment through a social capital approach in the development of tourism destination in Wawoangi Village Hanifa, Lia; Azaluddin, Azaluddin; Arjuwita, Arjuwita; Karlina, Ayu Rezky; Riskawat, Riskawat
Community Empowerment Vol 6 No 6 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.052 KB) | DOI: 10.31603/ce.4917

Abstract

This community service is carried out in Wawoangi Village, Sampolawa District, South Buton Regency in developing a tourist village. This community service program concludes that the role of social capital can be used for the community in the form of local knowledge, which can then be used as a means of mentoring, coaching, managing tourism and directing tourism object development to the village government and village communities. By managing tourism objects in Wawoangi Village, it will encourage the people's economy, especially by promoting all economic sectors in the village, be it handicrafts, agriculture, and culture.
Workshop and Assistance on the Utilization of E-Learning at the Universitas Muhammadiyah Buton Iksan, Muhamad; Alzarliani, Wa Ode; Samritin, Samritin; Azaluddin, Azaluddin; Awaluddin, Muhammad
Society : Jurnal Pengabdian Masyarakat Vol 2, No 1 (2023): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v2i1.235

Abstract

Improving the learning system chosen by the Universitas Muhammadiyah Buton (UM Buton) in order to compete in the era of disruption with advances in information and communication technology (ICT), particularly electronic-based learning systems, one of which is known as the e-learning learning system. Several professors at UM Buton had difficulties in adding learning material in the form of text, and video, visualizing quiz results and semester examinations, and building forums for question-and-answer sessions while utilizing e-learning. Based on these issues, the service team developed training and mentoring for UM Buton lecturers. It is hoped that with this training, UM Buton will be able to produce quality lecturers and highly educated skilled professionals who can keep up with the times and ICT-based technology while carrying out Catur Dharma tasks and responsibilities as a lecturer at Muhammadiyah Higher Education.
PELATIHAN PENINGAKTAN KAPASITAS PEMUDA UNTUK BELA NEGARA DALAM MENYONGSONG HARI PROKLAMASI KEMERDEKAAN RI 17 AGUSTUS 1945 DI TAHUN 2025 Daholu, Ahmad; Suriadi, Suriadi; Azaluddin, Azaluddin; Tri Pratiwi, Endang; Jasiyah, Rabiyatul; Malik, Ernawati
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 05 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i05.1767

Abstract

This community service (PKM) activity was implemented in the form of training to increase the capacity of youth to defend the nation in Lapandewa Kaindewa Village, Lapandea District, South Buton Regency. The background to this activity was the challenge of declining nationalism and the weakening understanding of national values among the younger generation amidst the rapid flow of globalization. The method used was a qualitative descriptive approa ch, involving 40 participants consisting of village youth, youth organizations, and local youth leaders. The activity was carried out through the delivery of national insight and discipline, and included a follow-up plan. The results of this activity showed a significant increase in the training participants' understanding of the concept of national defense. The impact of this activity was felt not only by the participants but also by the wider community, with community enthusiasm and commitment to establishing a youth forum for nation al defense as a follow-up. Thus, this PKM makes a tangible contributi on to developing youth with a patriotic character and a role in nation al development in general and regional development in particular
Oil and Currency Shocks, Financial Efficiency, and Firm Value: Evidence from Emerging Transportation Logistics Markets Azaluddin, Azaluddin; Hanifa, Lia; Mahmuda, Dewi
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 12 No 1 (2025): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v12i1.55330

Abstract

This study examines how macroeconomic volatility—captured by oil price and exchange rate shocks—shapes firm value and financial performance in the logistics sector of an emerging market. Using data from 2018–2023 and partial least squares structural equation modeling (PLS-SEM), the analysis reveals that oil price movements significantly enhance both return on equity (ROE) and firm value, while exchange rate fluctuations, when interacting with oil price changes, exert a negative moderating effect on firm value. The results indicate that macro shocks not only influence profitability but also condition the transmission of financial performance into market valuation. The model explains 22.8% of firm value variation and 10.8% of ROE, underscoring the importance of macro-financial integration in valuation models. This study extends firm valuation theory by demonstrating that energy and currency risks are non-neutral to investors in capital-intensive sectors, offering implications for corporate hedging, capital structure design, and investment timing strategies.
The Influence of Information on the Profit Response Coefficient in Indonesian Stock Exchange Companies Saprudin, Saprudin; Azaluddin, Azaluddin
AIQU: Journal Multidiscipliner of Science Vol. 1 No. 4 (2023): DECEMBER, AIQU: Journal Multidiscipliner of Science
Publisher : Institute Journal and Publication Muhammadiyah University of Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine whether total compensation and wages significantly influence the benefit reaction coefficient of mining organizations listed on the Indonesia Stock Exchange for the 2020-2022 period. The method used is the multiple linear regression analysis method, but before entering this method, testing will first be carried out using descriptive analysis and classical assumption tests. This research was carried out by taking data on the Indonesian Stock Exchange, namely the official website of the Indonesian Stock Exchange. The research results show that the two independent variables, namely net profit and loss and operating profit and loss, do not have a significant influence on the profit response coefficient. Net profit and loss for mining companies listed on the Indonesian stock exchange has a significant value of 0.32, which means it is below 0.05. Meanwhile, the variable lab loss from operations has a significant value of 0.729, which means it is above the value of 0.05. The author suggests that future researchers can use a longer observation period and add other variables that influence the earnings response coefficient and investors should pay attention to significant financial variables that influence the earnings response coefficient.
Analysis of Financial Report Auditor Planning in Government Internal Control Azaluddin, Azaluddin
International Journal of Management Progress Vol. 4 No. 2 (2022): International Journal of Management Progress
Publisher : Institute for Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/ijmp.v4i2.4074

Abstract

This study aims to determine the suitability of Planning Auditor of the Financial Statements of the Buton Regency Inspectorate, with Standard Audit of Government Internal Supervisory Apparatus implemented by BPK-RI. The research method used is descriptive with a approach the research was conducted at the Inspectorate Office of Buton Regency, which is located in Southheast Sulawesi Province. The research was carried out on August 2 to September 2, 2022. The result of this research is that the planning for the audit of the financial statements at the Buton district Inspectorate office has complied with the audit standards of the government’s internal supervisory apparatus implemented by the financial audit agency of the Republic of Indonesia (BPK-RI). The audit standard applies 3 statements of Field Work Standards (SPAP) set by the Indonesian Accountants Association, namely: 1) Work must be planned as well as possible and if used assistants must be properly supervised 2) A sufficient understanding of intern control must be obtained to plan the audit and determine the nature and scope of the tests to be performed 3) Competent audit evidence must be obtained through inspection, observation, submission of statements, and confirmations as a reasonable basis for expressing an opinion on the audited financial statements.
Co-Authors Alzarliani, Waode Arjuwita, Arjuwita Daholu, Ahmad Hanifa, Lia Jasiyah, Rabiyatul Karlina, Ayu Rezky Mahmuda, Dewi Malik, Ernawati Muhamad Iksan, Muhamad Muhammad Awaluddin, Muhammad Riskawat, Riskawat Samritin Saprudin Saprudin, Saprudin Suriadi Suriadi Tri Pratiwi, Endang