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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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STRATEGY TO DEVELOP ENTREPRENEURIAL SPIRIT IN THE DIGITAL ERA IN ULU LAPAO-PAO, WOLO DISTRICT, KOLAKA Syahrir, Sasmita Nabila; Agustina, Niar; Nurhaisyah, Nurhaisyah; Yuliana, Nopi; Tamriany, Novita; Rahayu, Nur Ica; Selviranda, Selviranda; Syabainul, Rengka; Muliana, Rika; Alghazali, Muhardi; Rijal, Muh.; Aldi, Aldi; Hamid, Fildzah Salsabila
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 2 (2025): 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.v5i2.224

Abstract

Community Service is a real medium in bridging universities with the community in facing various social problems and needs, because universities are required not only to be centers for the development of science but also to be able to practice that knowledge for the benefit of society. Community service in carrying out socialization activities to the community in Ulu Lapao-Pao village, which is related to increasing entrepreneurial spirit in the digital era, aims to foster an entrepreneurial spirit by utilizing technology in its business activities. Based on the observations at the PKM Location, namely Ulu Lapao-Pao village, some problems are a priority in this PKM, namely the lack of community knowledge regarding how to utilize social media in entrepreneurship in the digital era. The implementation of this service uses a socialization method consisting of three stages: observation, socialization, and evaluation. The implementation of community service activities aimed at improving the knowledge and skills of the Ulu Lapao-Pao village community in entrepreneurship in the digital era can be said to have achieved success as indicated by the desire to become entrepreneurs in the digital era because their knowledge and skills in using technology as a commercial marketing tool have also developed by utilizing social media as a place for entrepreneurship in the digital era.
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 Perlakuan Biaya Lingkungan pada Puskesmas Tanggetada: Perspektif Akuntansi Lingkungan Jumliana, Jumliana; Syahrir, Sasmita Nabila; Nichen, Nichen
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2260

Abstract

This study aims to analyze the enviromental cost tretment at the Tanggetada Health Center, Kolaka Regency, within the framework of environmental accounting. The research employed a qualitative approach with a descriptive method. Data were collected through observation, in-depth interviews with the head of the health center and financial staff, as well as documentation of operational reports. The findings indicate that Tanggetada Health Center has implemented several enviromental cost managment practices, particularly in medical and non-medical waste management. However, these costs have not been classified separately in the financial statementes but are still merged with general operational costs. This reduces the transparency and accountability of financial statement to evaluate the effectiveness of environmental programs. This study emphasizes the importance of separate recording of environmental costs to support transparency, public accountability, and sustaindable development goals. In addition, this study provides practical implications for local goverments as a basis for drafting technical regulations, as well as academic contributions to enrich the literature on environmental accounting in the health sector. Therefore, this study is not only relevant for Tanggetada Health Center but also serves as a reference for other health institutions in integrating environmental accounting to support transparency, accountability and organizational sustainbility.
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
Pengaruh Desentralisasi dan Pengendalian Manajemen terhadap Kinerja Terhadap Kinerja KABAG pada Kantor Pemerintah Kota Kendari Nichen, Nichen Nichen; Iqbal, Muhammad; Triani, Neks; Syahrir, Sasmita Nabila
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 1 (2023): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i1.3359

Abstract

Pemerintah Kota Kendari belum sepenuhnya melimpahkan kewenangan kepada Kepala Seksi (Kabag) dalam operasionalnya. Proses pengambilan keputusan mencakup berbagai aspek, antara lain pengendalian anggaran, evaluasi kinerja pegawai secara sistematis, penetapan target kerja divisi/bidang, penganggaran, dan kewenangan mengambil keputusan terkait pengembangan pegawai. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kolektif desentralisasi dan sistem pengendalian manajemen terhadap kinerja Kepala Bagian (Kabag) secara keseluruhan di lingkungan dinas Pemerintah Kota Kendari. Proses analisis data melibatkan analisis statistik deskriptif dan analisis statistik inferensial, dengan penekanan khusus pada analisis regresi linier berganda. Hasil kajian menunjukkan bahwa desentralisasi memberikan dampak yang perlu diperhatikan dan bermakna terhadap kinerja Kepala Bagian (Kabag) di lingkungan Kantor Pemerintah Kota Kendari. Selanjutnya ditemukan juga bahwa sistem pengendalian manajemen berpengaruh signifikan dan positif terhadap kinerja Kepala Bagian (Kabag) di lingkungan Kantor Pemerintah Kota Kendari. Kinerja Kepala Seksi (KABAG) di Kantor Pemerintah Kota Kendari sangat dipengaruhi oleh Desentralisasi dan Pengendalian Manajemen. Terbukti dari temuan penelitian ini bahwa tindakan pendelegasian wewenang atau desentralisasi, dibarengi dengan pengendalian manajemen yang efektif dan terstruktur dengan baik, dapat meningkatkan kinerja Kepala Seksi (KABAG) di Kantor Pemerintah Kota Kendari.
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
Pelaksanaan Program Pembangunan Taman Wisata di Desa Unamendaa Arafat, Arafat; Syahrir, Sasmita Nabila; Triani, Neks
SIGn Journal of Social Science Vol 3 No 1: Juni - November 2022
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjss.v3i1.322

Abstract

This research aims to explore and describe the implementation of the tourism park development program in Unamendaa Village. This research uses an inductive qualitative analysis. Inductive analysis is an approach that begins with field facts, analyzes them based on relevant theories and arguments, and ultimately yields a conclusion. The results show that implementing the Tourism Park development program in Unamendaa Village faces several significant obstacles related to communication, resources, disposition, and bureaucratic structure. Regarding communication, the Village Tourism Park program’s socialization needs to be implemented optimally. Regarding resources, there needs to be more BUMDes Organizers in managing the Village Tourism Park. Concerning disposition, although the Village Government has entrusted development responsibility to BUMDes, there still needs to be clarity in the tax payment mechanism. Additionally, the suboptimal bureaucratic structure adds complexity to the obstacles, including issues of supervision, coordination, facility provision, and communication between the Village Government and the community, which collectively hinder the achievement of the Village Tourism Park development goals. Therefore, it is recommended that the Village Government improve communication effectiveness with the community through increased frequency and more innovative socialization methods to ensure that information about the Village Tourism Park development is evenly distributed to all community members. For BUMDes, it is suggested that resource deficiencies be addressed by training organizers in tourism park management and operations and clarifying the division of responsibilities between organizers and traders to prevent role overlaps. Traders are expected to cooperate more closely with BUMDes Organizers, especially regarding compliance with the established tax payment mechanism. The community is encouraged to actively participate in every process of the Village Tourism Park development, in aspects of planning, execution, and supervision, to create good collaboration between the Village Government, BUMDes, traders, and the community, aiming for the sustainable and beneficial development of the Village Tourism Park for all parties in the future.
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