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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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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Analisis Kontribusi, Pertumbuhan, Efisiensi dan Efektivitas Retribusi Pariwisata Terhadap Pendapatan Asli Daerah Kabupaten Kolaka Ilham, Surianto; Syahrir, Sasmita Nabila; Supardi, Dewi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2555

Abstract

This study aims to analyze the magnitude of the contribution, the rate of retribution growth, and the efficiency and effectiveness of the tourism sector's retribution on the Kolaka Regency's original revenue in 2016–2020. Researchers used descriptive research with a qualitative approach. The data analysis techniques used are the contribution ratio, growth ratio, efficiency ratio, and effectiveness ratio. The results of this study indicate that the contribution of the tourism sector's retribution to local revenue in Kab. Kolaka is relatively low, with an average of 0.72% per year. 2016 was recorded as the lowest contribution, and 2019 as the highest contribution. The growth rate of tourism retribution in Kolaka Regency is an average of 25.55% per year. The highest growth rate was recorded in 2018. The efficiency level of tourism retribution in Kolaka Regency was recorded in 2016–2020 as inefficient, with an average of 46.63% per year. The level of effectiveness of the Kolaka Regency tourism levy recorded for 2016-2020 is quite effective, with an average of 93.134% per year.
Sosialisasi Sumber Hukum dan Ketentuan-Ketentuan Inti Pelaksanaan Pertambangan di Indonesia Rahman, Irsan; Mayasari, Riezka Eka; Rijal, Syamsul; Basrawi, Basrawi; Jafar, Faisal Herisetiawan; Jusafri, Jusafri; Sakti, La Ode Awal; Sari, Patma; Alimuddin, Nur Hidayani; Wonua, Almansyah Rundu; Syahrir, Sasmita Nabila; Anggraini, Yuyun; Nekstriani, Nekstriani; Mardiana, Mardiana
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15921

Abstract

Pertambangan di Indonesia dari berbagai riset telah menunjukan dampak positif diantaranya adalah sebagai lokomotif perekonomian yang secara langsung berkontribusi langsung pada peningkatan PDB, selain itu pada aspek ekonomi sektor riil berkontribusi terhadap peningkatan serapan tenaga kerja, peningkatan pendapatan, mempunyai multi efek player dengan meningkatkan usaha mikro masyarakat, namun disatu sisi riset yang lain menunjukan  dampak negatif terutama dampak lingkungan, konflik agraria, alih fungsi lahan dari pertanian menjadi kawasan eksploitasi pertambangan menyebabkan defisit  persediaan pangan. Khusus untuk permasalahan mitra pada pengabdian masyarakat ini karena terdapat protes warga soal kerusakan lingkungan, konflik horizontal antara masyarakat dan perusahaan, aktifitas ilegal memuat nikel tanpa memiliki syarat admininstrasi yang lengkap, untuk  itu kami melakukan pengabdian kepada masyarakat kiranya dengan informasi yang kami transformasikan masalah dapat diselesaikan oleh stake holders yang didaerah Lokasi mitra. Metode yang kami lakukan ialah metode pra pelaksanaan dan pelaksanaan; pra pelaksanaan dengan  memperhatikan base line visi misi fakultas hingga menentukan topik yang sesuai, kemudian melaksanakan observasi berita dan konfirmasi lapangan untuk memastikan urgensi kebutuhan mitra yang sesuai dengan topik, mengiventaris bahan materi lalu merumuskannnya hingga sistematis dan tersaji dengan baik, kemudian pelaksanaan  dilakukan dengan metode  service learning. Hasil dan pembahasan kami mengemukakan sumber hukum dan ketentuan inti pertambangan di Indonesia, tata kelola dan manejem lingkungan, penanganan konflik agraria, norma yang dapat diterapkan apabila perusahan badan hukum atau perorangan memuat nikel keatas kapal yang belum lengkap syarat admininstrasinya, layanan pengaduan masyarakat yang dapat diakomodir pemeritah daerah sesuai dengan norma undang-undang saat ini.
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
Pengaruh Profesionalisme Auditor Internal, Locus of Control, Dan Kepuasan Kerja Terhadap Kinerja Auditor Intern Pada Inspektorat Daerah Di Provinsi Sulawesi Tenggara Syahrir, Sasmita Nabila; Arif, Arif; Mursalim, Mursalim
Journal of Accounting and Finance (JAF) Vol. 2 No. 1 (2021): Journal of Accounting & Finance (JAF)
Publisher : Program Pascasarjana Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jaf.v2i1.123

Abstract

Penelitian ini dilakukan dengan bertujuan untuk: menguji dan menganalisis Pengaruh Pendapatan Asli Daerah (PAD) Dan Dana Perimbangan Terhadap Belanja Modal Dengan Pertumbuhan Ekonomi Sebagai Variabel Pemoderasi. Penelitian ini dilakukan di Pemerintahan Kabupaten/Kota di Provinsi Sulawesi Selatan dengan menggunakan teknik sampling jenuh, maka jumlah sampel penelitian diketahui adalah sebanyak 24 Kabupaten/Kota. Penelitian ini dilakukan untuk periode 2016-2020. Jenis data yang digunakan adalah data sekunder dan teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Beraganda dan Uji Interaksi.Hasil penelitian ini menunjukkan bahwa pendapatan asli daerah dan dana perimbangan berpengaruh positif dan signifikan terhadap belanja modal, hasil uji moderasi pertumbuhan ekonomi sebagai variabel moderating tidak dapat dijadikan sebagai variabel pemoderasi dalam pengaruh pendapatan asli daerah terhadap belanja modal, sementara hasil uji moderasi pertumbuhan ekonomi sebagai varaibel moderating dapat memoderasi dalam pengaruh dana perimbangan terhadap belanja modal tetapi berpengaruh negatif.
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.
Tendensi Kinerja dan Proyeksi Pertumbuhan Bisnis Asuransi di Masa Depan Triani, Neks; Abbas, Ahmad; Syahrir, Sasmita Nabila
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 2 (2021): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i2.5434

Abstract

Penelitian ini bertujuan untuk menganalisis tendensi kinerja dalam laba yang dilaporkan oleh perusahaan asuransi di Indonesia dan memproyeksikan pertumbuhan bisnisnya di masa depan. Sampel penelitian ini terdiri dari perusahaan asuransi yang terdaftar di Bursa Efek Indonesia dan laporan keuangan menggunakan data periode 2013-2018. Variabel penelitian diuji menggunakan model efek signifikansi logistik. Temuan penelitian ini mengungkapkan bahwa rerata tendensi kinerja perusahaan asuransi menyimpang dari laba aktualnya dan rerata prospek bisnisnya diproyesikan mengalami laju pertumbuhan negatif di masa mendatang. Berdasarkan pada uji efek signifikansi, hasilnya menemukan bahwa laba perusahaan asuransi yang dilaporkan menyimpang cenderung melemahkan pertumbuhan bisnis.Kata kunci: Bisnis Asuransi; Laba; Pertumbuhan.
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
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