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All Journal Jurnal Progres Ekonomi Pembangunan Mega Aktiva: Jurnal Ekonomi dan Manajemen Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) Jurnal Pengabdian Kepada Masyarakat Apollo: Journal of Tourism and Business JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat
La Ode Anto
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ACCOUNTING PRACTICE MODEL ON THE HOME INDUSTRY UD. AGUNG Benny Afianto; Rosnawintang Rosnawintang; La Ode Anto
Mega Aktiva Vol 8, No 1 (2019): April
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.232 KB) | DOI: 10.32833/majem.v8i1.77

Abstract

In the final stage, an accounting practice will produce information that is beneficial to the company, researchers have revealed the findings of his research regarding the existence of accounting practices in the home industry of UD. Agung. Based on an explanation of the philosophical assumptions that underlie the research methodology, philosophically this research is placed in a position as a research with an interpretive paradigm. This study is not intended to provide generalizations on accounting models in other home industries. The results of this study state that for accounting records UD. Agung is carried out very simply, only records incoming/outgoing money, incoming/outgoing goods and paying the craftsmen's wages. From the simple recording, found the values of sincerity, trust and honesty, and justice are the values that underlie accounting practices in the home industry of UD. Agung. Besides that, the existence of intensity of accounting practices is still very low and its application is still very simple. The meaning of accounting for human resources can be seen when the informant determines production costs and selling prices. For salary management, it can be recognized as an investment in human resource accounting in the compensation model group. Accounting practices at UD. Agung is not only interpreted as an attempt to calculate the numbers then presented in the form of notes. However, accounting in this study is also interpreted as an attempt to calculate the numbers carried out in the minds and minds of business people without holding records.
MAKNA AKUNTABILITAS SPIRITUAL DALAM PENGELOLAAN KEUANGAN MASJID Syaifullah Sanggala; Hasan Hasan Aedy; La Ode Anto
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 7, No 1 (2022): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v7i1.21087

Abstract

Penelitian ini bertujuan untuk memahami praktik dan makna akuntabilitas pada Masjid Nurul Iman Sanua, Kota Kendari, Masjid merupakan sebuah unit organisasi yang selama ini digunakan oleh umat islam untuk menunaikan kebutuhan spiritualismenya, namun disisi lain masjid juga dapat dilihat dalam konteks organisasi yang dapat memberikan program pemberdayaan masyarakat. Dalam memberikan pelayanannya masjid memiliki tantangan untuk mengelola dana umat yang bersifat fluktuatif, dinamis, dan dapat dipertanggungjawabkan yang selanjutnya dialokasikan untuk kepentingan ibadah baik yang bersifat ritual maupun muamalah. Metode penelitian yang digunakan adalah penelitian kualitatif dengan menggunakan pendekatan paradigma interpretif studi fenomenologi yang bertujuan untuk menangkap berbagai fakta atau fenomena-fenomena sosial, melalui pengamatan di lapangan, kemudian menganalisisnya dan berupaya melakukan teorisasi berdasar apa yang diamati. Hasil penelitian ini menemukan bahwa keragaman program-program sosial kemasyarakatan menjadi makna akuntabilitas horizontal dan Nilai muraqabatullah sebagai makna akuntabilitas vertikal dalam pengelolaan keuangan masjid.
PENGARUH PERENCANAAN ANGGARAN DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN PADA ORGANISASI PERANGKAT DAERAH DI KOTA KENDARI La ode Alibar; La ode Anto; Erwin Hadisantoso
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 7, No 1 (2022): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v7i1.21708

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan anggaran dan kualitas sumber daya manusia terhadap penyerapan anggaran pada Organisasi Perangkat Daerah di Kota Kendari. Jenis data dalam penelitian ini adalah data primer dan data sekunder. Penelitian ini dilaksanakan pada Organisasi Perangkat Daerah (OPD) di Kota Kendari dengan jumlah populasi secara keseluruhan adalah 635 responden yang tersebar pada 31 OPD. Objek penelitian meliputi Pegawai yang terlibat langsung dalam pengelolaan anggaran diantaranya Kepala OPD, Kasubag Perencanaan, Kasubag Keuangan dan Bendahara Pengeluaran. Adapun penentuan jumlah sampel dalam peneltian ini menggunakan metode purposive  sampling dengan jumlah 109 responden. Tehnik analisis data dengan menggunakan analisis regresi linear berganda dengan sofware SPSS 20.0. Hasil penelitian menunjukkan bahwa perencanaan anggaran dan kualitas sumber daya manusia berpengaruh positif dan signifikan secara simultan maupun secara parsial terhadap penyerapan anggaran pada Organisasi Perangkat Daerah di Kota Kendari Kata Kunci: Perencanaan Anggaran, Kualitas Sumber Daya Manusia, Penyerapan Anggaran.
PENERAPAN TATA KELOLA DESA MELALUI PENDEKATAN PEMBANGUNAN ZONA INTEGRITAS DESA (ZiDes) DI DESA MATA WAWATU KECAMATAN MORAMO UTARA KABUPATEN KONAWE SELATAN La Ode Anto; Fitriaman Fitriaman; Syamsir Nur; Ika Maya Sari; Waode Aswati; Omasrianto Omasrianto
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i4.921

Abstract

This study examines the implementation of village governance through the Zona Integritas Desa (ZiDes) approach in Mata Wawatu Village, Moramo Utara District, South Konawe Regency. The ZiDes program aims to enhance transparency, accountability, and community participation in village governance, as well as to reduce the potential for mismanagement of village funds. This research employs a qualitative descriptive method, which includes literature review, in-depth interviews with village officials and community members, field observations, and documentation analysis. The findings indicate that the implementation of ZiDes has successfully improved village governance through increased transparency, strengthened accountability, and more active community participation. However, challenges remain in terms of human resource capacity and raising community awareness.
Sustainable Ecotourism Development Strategy for Mina-Minanga Beach in North Buton Regency La Hatani; La Ode Anto; Riski Amalia Madi; Nurul Ittaqullah
Apollo: Journal of Tourism and Business Vol. 2 No. 3 (2024): September 2024
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/apollo.v2i3.327

Abstract

This study explores the sustainable ecotourism development strategies for Mina-Minanga Beach in North Buton Regency, Southeast Sulawesi. Utilizing SWOT (Strengths, Weaknesses, Opportunities, Threats) and ANP (Analytic Network Process) analyses, the research identifies key factors influencing ecotourism management and prioritizes strategic actions to enhance sustainability. The findings highlight the beach's stunning natural landscapes, including coral reefs and mangrove forests, and the strong community support for ecotourism as significant strengths. However, challenges such as poor waste management, limited infrastructure, and insufficient local tourism management knowledge must be addressed. Opportunities lie in the beach's strategic location and the growing global interest in ecotourism, which can be leveraged to develop unique cultural, educational, and adventure tourism products. Key strategies recommended include activating beach cleanliness programs, implementing sustainable conservation practices, and building disaster-resilient infrastructure. Additionally, ongoing training and education for local communities are crucial to ensure their active participation and capacity to manage tourism effectively. This research contributes to a comprehensive framework for developing sustainable ecotourism at Mina-Minanga Beach, aiming to balance environmental conservation with economic growth and community empowerment. The insights gained can inform policy-making and strategic planning, positioning North Buton Regency as a leading ecotourism destination in Indonesia while preserving its rich natural_and_cultural_heritage
Bimbingan Teknis Peningkatan Status Desa Tertinggal menjadi Desa Berkembang di Kecamatan Tinanggea Provinsi Sulawesi Tenggara Tajuddin, Tajuddin; La Ode Anto; Arifuddin, Arifuddin; Ernawati, Ernawati; Wa Ode Rachmasari Ariani
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Mei 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v5i1.3218

Abstract

The 2024 village development program is titled Technical Guidance for Improving the Status of Disadvantaged Villages to Become Developing Villages in Matandahi Village, Tinanggea District, South Konawe Regency. This activity aims to increase the understanding of village officials about the Building Village Index (IDM). This activity involves village heads, village secretaries, hamlet heads, and chairmen of the Village Consultative Body (BPD), with a focus on increasing their capacity in managing village development. The counseling methods used included lectures and discussions, which were considered effective by 94.44% of participants. The results of the evaluation showed that the majority of participants, 100%, assessed that the village head was ready or very ready to implement the IDM concept. The program also successfully involved balanced participation between age groups and genders, with most participants having an undergraduate educational background. However, there are recommendations to expand the participation of the younger generation and improve the clarity of the material for participants with lower levels of education. In conclusion, this program has a positive impact on village readiness in implementing IDM, with great potential to encourage the acceleration of sustainable village development.
Penguatan Daya Saing Umkm Desa Melalui Digitalisasi Pemasaran Dan Manajemen Di Desa Amoito, Kecamatan Ranomeeto Barat, Kabupaten Konawe Selatan La Ode Anto; La Ode Suriadi; Erwin Hadisantoso; Nursaban Rommy Suleman; Riski Amalia Madi; Nurul Ittaqullah
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.6883

Abstract

This community service activity focuses on Strengthening the Competitiveness of Village MSMEs (Micro, Small, and Medium Enterprises) through Digital Marketing and Management in Amoito Village, West Ranomeeto District, South Konawe Regency. The program aims to increase the turnover and operational efficiency of MSMEs, while instilling a culture of transparent and accountable financial management through the adoption of digital technology. This activity utilizes a descriptive qualitative and participatory action method, which includes needs assessment, intensive socialization, implementation assistance, and post-training monitoring. The results indicate that the digital intervention successfully expanded the MSMEs' market reach through e-commerce and social media, strengthened the accountability of financial management, and increased time efficiency in business operations. Nevertheless, challenges still exist regarding the consistency of MSME actors in recording daily transactions and the need for adequate hardware support.  
ANALISIS PENILAIAN KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) (Studi Pada PT. Bank Muamalat Indonesia Tbk) Sitti Nurnaluri; La Ode Anto; Nining Elfia
CBJIS: Cross-Border Journal of Islamic Studies Vol. 3 No. 1 (2021): Juli
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.670

Abstract

This research aims to determine the financial performance of PT Bank Muamalat Indonesia Tbk using the Economic Value Added (EVA) method. The data analysis technique used in this research is descriptive qualitative analysis. Research data collection using documentation techniques. The results showed the calculation of Economic Value Added (EVA) at PT. Bank Muamalat Indonesia Tbk from 2017-2019 produced a positive EVA value or EVA value at PT. Bank Muamalat Indonesia is greater than zero (EVA> 0). This shows that there is economic added value for the company. Although the net profit of PT. Bank Muamalat Indonesia in 2017-2019 has decreased from previous years, but in this position PT Bank Muamalat Indonesia Tbk can still create economic added value for the company. This positive result was due to the large NOPAT value which was able to reduce the cost of capital, so that the company management was able to create economic added value for the company and its shareholders. so that the company's financial performance can be said to be in a good position.
Co-Authors Ariani, Wa Ode Rachmasari Arifuddin Arifuddin Benny Afianto Ernawati Ernawati Erwin Hadisantoso Fitriaman Fitriaman Hasan Hasan Aedy Ika Maya Sari La Hatani La ode Alibar La Ode Suriadi Nining Elfia Nursaban Rommy Suleman Nurul Ittaqullah Omasrianto Omasrianto Riski Amalia Madi Rosnawintang Rosnawintang Sitti Nurnaluri Syaifullah Sanggala Syamsir Nur Tajuddin Tajuddin, Tajuddin Waode Aswati