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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Manajemen Jurnal Akuntansi Kompetif Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat International Journal of Engagement and Empowerment (IJE2) Journal of Trends Economics and Accounting Research SIGn Journal of Social Science Journal of Accounting and Finance (JAF) Jurnal Pengabdian Sosial
Syahrir, Sasmita Nabila
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Journal : Jurnal Akuntansi Kompetif

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ANALISIS PENGELOLAAN KEUANGAN PADA PERUSAHAAN WRP (WIRAUSAHA RAKYAT PERIKANAN) Rivat, Rivat; Turi, La Ode; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2199

Abstract

Effective financial management is the key to success for fisheries companies, including WRP (Wirausaha Rakyat Perikanan) located in Boepinang Barat Village. This study aims to analyze the financial management implemented by WRP companies, focusing on four main aspects: Budget planning, recording, reporting, and control. The research method used is a qualitative approach, which involves data collection through interviews and observations. The results of the study indicate that WRP companies face various challenges in financial management, including poor budget planning, incomplete transaction recording, and weak financial control. Fluctuations in fish prices influenced by market demand also have a significant impact on the company's financial performance. This study is expected to provide guidance and recommendations for WRP companies and other fisheries companies in improving their financial management, so that companies can achieve more optimal and sustainable business goals, and contribute positively to the regional economy. Keywords: Financial management, Wirausaha Rakyat Perikanan, Budget planning, recording, reporting, control.
EVALUASI PENERAPAN AKUNTANSI SEKTOR PUBLIK UNTUK MENCEGAH FRAUD PADA SEKTOR PUBLIK DI KANTOR SEKRETARIAT DAERAH KABUPATEN KOLAKA Rosdiana, Rosdiana; Triani, Neks; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2334

Abstract

This study aims to evaluate the implementation of public sector accounting in preventing fraud practices at the Regional Secretariat Office of Kolaka Regency. The method used is qualitative descriptive research with data collection techniques through interviews, observations, and documentation. Data analysis techniques follow an interactive model that includes data reduction, data presentation, and drawing conclusions. The results of the study indicate that the implementation of an effective public sector accounting model, including transparency, accountability, and compliance with regulations, contributes significantly to preventing fraud practices. The internal control system implemented also strengthens these prevention efforts. Keywords: fraud prevention, publik sector accounting, transparency
ANALISIS BIAYA PRODUKSI DAN HARGA JUAL CPO (CRUDE PALM OIL) DALAM MENINGKATKAN LABA BERSIH PADA PT DAMAI JAYA LESTARI Julfikar, Julfikar; Sabarudin, Sabarudin; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2338

Abstract

This study aims to examine how production costs and selling prices of CPO influence the net profit of PT Damai Jaya Lestari. A qualitative research approach is utilized, employing both primary and secondary data sources. Data collection was conducted through interviews, documentation, and review of financial reports concerning production costs and selling prices of CPO. The analysis was performed using descriptive methods; the qualitative descriptive technique was applied to portray the actual condition of the research subject based solely on observable facts. The findings reveal that annual production costs tend to rise due to high expenditures incurred during the production process, consequently leading to an increase in the quantity of CPO available for sale. Similarly, the selling prices of CPO have also escalated annually as production volumes grow, and increased sales revenue consequently bolsters the net profit achieved by the company. In summary, production costs and the volume-based selling price of CPO both exert an impact on the net profit. Keywords: Production Costs, Selling Prices and Net Profit.
ANALISIS TINGKAT PENDAPATAN PADA USAHA SARANG BURUNG WALET DI DESA ONEEHA KEC. TANGGETADA KAB. KOLAKA Selfiana, Selfiana; Turi, La Ode; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2339

Abstract

The results of this study indicate that the Analysis of Income Levels in Swallow Nest Businesses in Oneeha Village has increased in the last three years, with an average income that continues to increase every year. The income obtained by entrepreneurs not only meets economic needs, but also shows success in business management and increasing production. And the factors that influence the level of income in the swallow nest business in Oneeha Village, namely the availability of job opportunities, skills and expertise, motivation, work tenacity and the amount of capital used. Job opportunities that provide benefits to the community, as well as skills in nest management and market understanding are very important for business success. Motivation and work tenacity are the main drivers in facing challenges, while sufficient capital is needed to build supporting infrastructure. The combination of these factors contributes significantly to increasing the income of swallow nest entrepreneurs. Keywords: Cost, Income Level, Swallow Nest Business
ANALISIS PENGGUNAAN PADA EFISIENSI TRANSAKSI KEUANGAN PADA UMKM DI BOEPINANG Ardinal, Ardinal; Turi, La Ode; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2347

Abstract

This study aims to analyze the use of QRIS in enhancing the efficiency of financial transactions among MSMEs in Boepinang, identify the supporting and inhibiting factors of its adoption, and examine its impact on business profits. QRIS (Quick Response Code Indonesian Standard) is an electronic payment system developed by Bank Indonesia, which enables transactions via QR codes. For regular merchants, a Merchant Discount Rate (MDR) of 0.7% is applied per successful transaction. This research employs a qualitative descriptive approach, with data collected through observation, interviews, and documentation. The data were analyzed using data reduction, data display, and conclusion drawing techniques. The results indicate that QRIS significantly improves operational efficiency for MSME actors, offering faster transactions, automatic recording, and ease of payment. The main supporting factor is its user-friendly operation via smartphones. However, key obstacles include unstable internet connectivity and transaction fees borne by business owners. Regarding profitability, QRIS adoption has not resulted in a notable increase or decrease in profits. Nonetheless, it positively contributes to operational efficiency and transaction management within MSMEs. Keywords: Efficiency, QRIS, MSMEs, financial transactions, profit
ANALISIS AKUNTANSI PERSEDIAAN BARANG DAGANG PADA TOKO INDOMARET WOLO KABUPATEN KOLAKA Handayani, Nur Rahma; Syahrir, Sasmita Nabila; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2354

Abstract

This research seeks to ascertain the results of recording as well as valuing trade goods making use of the FIFO approach using a computerized permanent system founded on PSAK (Statement of Financial Accounting Standards) Number 14 concerning Indomaret’s inventory Wolo Kolaka keep. This research uses a descriptive type qualitative approach.Primary and secondary date are used as date sources, and the collection techiques use observation, interviews, and documentation.the study’s findings show that the Indomaret Wolo Kolaka store’s system for keeping track of and valuing its trade goods inventory complies with PSAK Number 14 regarding inventory. Suggestions from this research Indomaret Wolo Kolaka Store can hold an inventory card that is recorded manually and matched with a computer
ANALISIS PELAPORAN KEUANGAN PONDOK PESANTREN TAHFIDZUL QUR’AN WAHDAH ISLAMIYAH KOLAKA BERDASARKAN PEDOMAN AKUNTANSI PESANTREN Sari, Muspita; Turi, La Ode; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2483

Abstract

This study aims to analyze whether the financial reporting of Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka is in accordance with ISAK 335. The research employs a qualitative approach with a descriptive method. Data were collected through observation, direct interviews with the Head of Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka, and documentation.The findings indicate that the financial reporting of Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka, based on the Pesantren Accounting Guidelines, has not been fully implemented properly and does not yet comply with ISAK 335. This is mainly due to the lack of knowledge and human resources in preparing the pesantren’s financial statements, resulting in very simple records that only include income and expenditure, leaving several indicators unfulfille The researcher recommends that Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka study accounting systems more thoroughly, particularly financial reporting, in order to improve the accuracy and organization of its financial records. Keywords: Financial Reporting, Islamic Boarding School, Islamic Boarding School Accounting Guidelines
ANALISIS PENDAPATAN USAHA SARANG BURUNG WALET DI DESA WOWOLI KECAMATAN TOARI KABUPATEN KOLAKA Ananta, Astin; Triani, Neks; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2216

Abstract

This study aims to analyze the income generated from swallow's nest business in Wowoli Village, Toari Sub-district, Kolaka District. The main focus of this study was on three local entrepreneurs, namely Mr. Irham, Mr. Marsaid, and Mr. Yusuf, who each have different approaches and strategies in running their businesses. The data sources used include primary data obtained through direct interviews and field observations, as well as secondary data from related documents and reports. The approach adopted was qualitative, allowing the researcher to gain an in-depth understanding of the dynamics of the swallow's nest business in the area. The results showed that the income from the swallow nest business run by Mr. Irham, which was established in 2014, as well as the businesses of Mr. Marsaid and Mr. Yusuf, which were each established in 2019, experienced consistent growth each year. Mr. Irham's business income reached Rp 432,825,000, far exceeding Mr. Marsaid's income of Rp 96,465,000 and Mr. Yusuf's of Rp 94,685,000. From this analysis, it can be concluded that the swallow nest business in Wowoli Village has significant profit potential, especially if managed efficiently. In addition to the size of the building and the number of floors, other factors that affect the income include the length of the business, strategic location, temperature and humidity of the building, and the quality of the nests produced. Keywords: Income, Business, Swallow's Nest, UMKM
PENGARUH LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KELURAHAN ANAIWOI KABUPATEN KOLAKA Nuraisyah, Nuraisyah; Triani, Neks; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2233

Abstract

This research investigate show financial literacy influences the financial performance of MSMEs located in Anaiwoi Village, Kolaka Regency. Utilizing a quantitative methodology, data was gathered through questionnaires administered to local MSME proprietors. The study targets all MSMEs operating within Anaiwoi Village as its population, with a total of 40 respondents chosen via the total sampling method. Findings reveal that financial literacy significantly and positively contributes to the financial outcomes of the seenter prises. Businessowners with greater financial knowledge tend to manage their finances more effectively, resulting in improved performance. The study suggests that MSME actors should deepen their financial understanding to ensure long-term business viability. Furthermore, the insights may assist governmental bodies and relevant institutions in formulating programs to elevate financial literacy among small business operators.Keywords: Financial Literacy, Financial Performance, MSMEs
Co-Authors Abbas, Ahmad Agustina, Niar Aldi, Aldi Alghazali, Muhardi Ananta, Astin Anggraini, Yuyun Anto, La Ode Ardinal Ardinal Arif Arif Arnadi Chairunnas Basrawi, Basrawi Bustang Bustang Dali, Nasrullah Fachry Abda El Rahman Faisal Herisetiawan Jafar Hadisantoso, Erwin Hamid, Fildzah Salsabila Handayani, Nur Rahma Irsan Rahman, Irsan Iswan, Andi Julfikar, Julfikar Jumliana, Jumliana Jusafri La Ode Turi Mardiana Mardiana Mayasari, Riezka Eka Muhammad Iqbal Muliana, Rika Mursalim Mursalim Nekstriani, Nekstriani Nichen, Nichen Nichen, Nichen Nichen Noki, Noki Nur Hidayani Alimuddin Nuraisyah Nuraisyah Nurdin, Emillia Nurhaisyah, Nurhaisyah Rahayu, Nur Ica Ramadhan, Andi Muh. Fuad Rijal, Muh. Rivat, Rivat Rosdiana Rosdiana Sabarudin Sabarudin Sakti, La Ode Awal Sapriyadi Sari, Muspita sari, Patma Selfiana, Selfiana Selviranda, Selviranda Supardi, Dewi Surianto Ilham Syabainul, Rengka Syamsul Rijal Tamriany, Novita Triani, Neks Wawo, Andi Basru Wonua, Almansyah Rundu Yuliana, Nopi