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All Journal Jurnal Akuntansi Kompetif Reswara: Jurnal Pengabdian Kepada Masyarakat Arus Jurnal Sosial dan Humaniora
Ilham, Surianto
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ANALISIS FAKTOR-FAKTOR PENYEBAB TIDAK TERCAPAINYA TARGET PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN KOLAKA Asriyana, Desy; Ilham, Surianto; Turi, La Ode
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.1974

Abstract

The purpose of this investigation is to identificate what factors are more dominant in causing the land and building tax revenue to not be achieved in Kolaka Regency from 2019-2023.his research is research using a qualitative descriptive method. This study was conducted at the Kolaka Regency Regional Revenue Agency. Both primary and secondary data sources were used in this study. Researchers used evidence and interviews to gather data. Gathering information, reduction of data, presentation of data, and reaching a conclusion are the methods of data analysis that are employed. The findings of the research show that the more dominant factor causing land and building tax revenues to not be achieved in Kolaka Regency from 2019-2023 is active resistance, namely the existence of taxpayers who try to avoid tax objects and passive resistance, namely the lack of economy which can make it difficult to pay taxes. earth and buildings. Keywords: Factors Causing Non-achievement of Land and Building Tax Revenues
ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS DALAM MENGUKUR KINERJA KEUANGAN PT. PUTRA WAJO KOLAKA PERIODE 2021-2024 Faiz, Faiz; Sabarudin, Sabarudin; Ilham, Surianto
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.v8i3.2320

Abstract

: This study applies data analysis techniques that involve evaluating liquidity ratios—namely the current ratio, quick ratio, cash ratio, and cash turnover—as well as solvency ratios such as the debt to asset ratio, debt to equity ratio, and long-term debt to equity ratio. The findings reveal that the company’s liquidity performance is generally strong, as reflected in an average current ratio of 1.87 times (considered good), a quick ratio of 1.27 times (less satisfactory), a cash ratio of 72% (very strong), and a cash turnover rate of 35% (very strong). On the other hand, solvency performance shows varied results, with the debt to asset ratio averaging 55% (very strong), the debt to equity ratio at 56% (moderately weak), and the long-term debt to equity ratio at 57% (very strong). Based on the overall analysis, it can be inferred that PT Putra Wajo Kolaka’s financial condition during the review period is relatively stable and sound in terms of both liquidity and solvency. Nevertheless, attention should be given to improving the quick ratio and debt to equity ratio, as these metrics still reflect less optimal outcomes, potentially posing financial risks in the future. This research aims to offer useful insights for company leadership in enhancing financial decision-making and to act as a reference point for future related studies. Keywords: Liquidity, Solvency, Financial Performance
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH DALAM PENYUSUNAN LAPORAN KEUANGAN DI BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN KOLAKA Pandin, Enjois Rongre; Triani, Neks; Ilham, Surianto
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.v8i3.2444

Abstract

This study aims to analyze the implementation of Government Accounting Standards (SAP) in the preparation of financial statements at the Regional Revenue Agency of Kolaka Regency. SAP serves as an important guideline in realizing transparency and accountability in regional financial management. This study was conducted using a qualitative method. The data sources used in this research include primary and secondary data. In collecting data, the researcher employed observation, interviews, and documentation techniques. The research was carried out at the office of the Regional Revenue Agency of Kolaka Regency. The analysis results indicate that, in general, the Regional Revenue Agency of Kolaka Regency has implemented accrual-based SAP in accordance with Government Regulation Number 71 of 2010. However, there are still several obstacles affecting the effectiveness of its implementation, including limitations in human resources (HR) with competencies in public sector accounting, suboptimal financial information systems, and the need for technical adjustments in understanding reporting formats and procedures. Additionally, coordination between accounting entities and main reporting entities needs to be strengthened to produce financial statements that are more accurate, relevant, and timely. Based on these findings, this study recommends enhancing HR capacity through specialized training, strengthening information systems, continuous internal evaluation and supervision, as well as improving cross-unit coordination so that the implementation of SAP can run more optimally and support the achievement of good governance within the Kolaka Regency Government environment
ANALISIS PENENTUAN HARGA POKOK PENJUALAN PADA RUMAH MAKAN MANGATTA EMPANG POMALAA Amir, Aminah Dina; Chairunnas, Arnadi; Ilham, Surianto
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.v8i3.2335

Abstract

This research aims to analyze the determination of Cost of Goods Sold (COGS) at Mangatta Empang Pomalaa Restaurant. In a climate of intense business competition, especially among Micro, Small, and Medium Enterprises (MSMEs), the accurate determination of selling prices is a crucial factor for business sustainability and profitability. A common problem faced by business actors is the accuracy of cost calculation underlying product selling price determination. Although a restaurant operationally involves food preparation processes, in the context of this research, Mangatta Empang Restaurant is viewed as a trading entity, focusing on the acquisition and sale of ready-to-serve dishes. Accurate COGS calculation is essential not only as a basis for setting competitive and profitable selling prices but also as a benchmark for operational efficiency and a support for strategic business decision-making. Therefore, this research is expected to provide an in-depth understanding of the COGS calculation methods applied at Mangatta Empang Pomalaa Restaurant and their implications for product selling price determination. Keywords: Cost of Goods Sold; Restaurant; Trading Business; Selling Price.
ANALISIS PENERAPAN AKUNTANSI PADA TOKO ZAM-ZAM DI KELURAHAN BALANDETE KECAMATAN KOLAKA Ildayanti, Ildayanti; Turi, La Ode; Ilham, Surianto
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.v8i2.2274

Abstract

Small businesses or also known as UMKM (Micro, Small and Medium Enterprises), have an important role in the economy, both in developing and developed countries. One of the contributions of UMKM is to create jobs and increase community income. Therefore it is very important for businesses to keep financial records, financial records help UMKM to determine the financial performance of the business, such as business operating costs and profit and loss. In addition, good financial records can help UMKM in having a more effective marketing strategy. The title of this research is “Analysis of Accounting Implementation at Zam-Zam Shop in Balandete Subdistrict, Kolaka District.” which is located at Jl. Pendidikan Balandete village. This reserarch aims to know how the accounting implementation carried out by the Zam-Zam Shop is in accordance with the basic concepts of accounting as for this research uses data priemer and secunder. Priemary data is coming directly from the shop owner thourgh interviws while secondary data is data obtained from other parties and not directly obtained by researchers from the subject of their research. This research method is a qualitative descriptive method. As for data collection techniques by means of observation, interviews, and documentation. Based on the results of the research that has been done, it can be concluded that the application of accounting at Toko Zam-Zam is not in accordance with applicable accounting standards
PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Pada Desa Di Kecamatan Malua, Kabupaten Enrekang) Ilham, Surianto; Al-Qadri, Muhammad Syarif; Timpa, Hasmawati; Nisa, Iien Rohmatun; S, Muh. Sukran
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.v8i3.2555

Abstract

This study aims to analyze the impact of internal control systems on fraud prevention in village fund management. The approach implemented in this research is quantitative, employing simple linear regression analysis. Data were obtained through questionnaires distributed to seven villages in Malua District, Enrekang Regency. The research findings reveal that internal control has a significant impact on fraud prevention. These results indicate that implementing an effective internal control system can be a key strategy to minimize the risk of fraud while supporting more transparent and accountable village fund management. This research emphasizes the importance of strengthening internal control mechanisms to protect public resources and increase transparency in village governance.
Pemberdayaan Nelayan Melalui Inovasi Bubu dan Pengolahan Abon Ikan di Desa Watorumbe Fitra, Ramad Arya; Ilham, Surianto; Agusriyadin, Agusriyadin; Juhardin, Juhardin; Muhamad, Syahrul; Lelawatty, Poniasih
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v7i1.7468

Abstract

Desa Watorumbe di Kabupaten Buton Tengah merupakan salah satu desa yang terletak di wilayah pesisir pantai dengan hasil utama berasal dari tangkapan laut. Penduduk desa pada umumnya berprofesi sebagai nelayan. Rendahnya pengetahuan nelayan dalam meningkatkan pendapatan dari sumber mata pencaharian memberi tantangan bagi tim pengabdian untuk melakukan kegiatan pemberdayaan masyarakat. Inovasi yang diperkenalkan berupa pengembangan bubu ikan modern, alat tangkap efisien dan ramah lingkungan dengan bahan tahan lama serta desain sesuai kondisi perairan lokal. Inovasi ini meningkatkan hasil tangkapan, mengurangi kerusakan lingkungan, dan mendukung peningkatan kesejahteraan ekonomi nelayan pesisir. Tujuan kegiatan pengabdian masyarakat untuk meningkatkan pendapatan dan kemampuan mitra melalui inovasi bubu dan pembuatan abon ikan. Metode pelaksanaan kegiatan berupa sosialisasi kegiatan, pelatihan pembuatan inovasi bubu, abon ikan dan penyusunan laporan keuangan sederhana serta evaluasi kegiatan. Waktu pelaksanaan dari 21 Juni sampai 31 Juli 2025 dengan mitra sasaran berjumlah 15 orang yang tergabung dalam Kelompok Nelayan Perikakan Balaki Jaya. Hasil pengabdian menunjukkan bahwa dari inovasi bubu menghasilkan 40 buah bubu dengan harga Rp365,000/bubu. Hasil tangkapan bubu berupa ikan yang sebelumnya dijual Rp15,000/Kg menjadi Rp45,000/Kg terjadi kenaikan sebesar Rp30,000 dengan persentase kenaikan sebesar 67%, . Hasil pengolahan abon ikan dijual Rp50,000/cup (1 cup 500 gram) yang juga meningkatkan pendapatan masyarakat sebesar 42,8%. Hasil pengukuran post tes setelah kegiatan menunjukkan bahwa secara keseluruhan terdapat peningkatan pemahaman mitra dengan kategori mampu yang sebesar 68,23% dengan persentase kenaikan kemampuan sebesar 90,97%. Sehingga tingkat kemampuan mitra pengabdian dapat dikatakan tinggi setelah dilakukan kegiatan pemberdayaan Masyarakat
Persepsi Pelaku Ukm terhadap Laporan Keuangan Berdasarkan Standar Akuntansi Tanpa Akuntabilitas Publik (Sak-Etap) (Studi pada Toko Aulia Kecamatan Tanggetada Kabupaten Kolaka) Aulani, Melda; Ilham, Surianto; Chairunnas, Arnadi
Arus Jurnal Sosial dan Humaniora Vol 5 No 3: Desember (2025)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v5i3.1742

Abstract

Penelitian ini menganalisis persepsi pelaku Usaha Kecil dan Menengah (UKM) terhadap laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP). Latar belakang masalah menunjukkan bahwa banyak UKM di Indonesia, termasuk Toko Aulia di Kecamatan Tanggetada, Kabupaten Kolaka, masih menghadapi kendala mendasar dalam praktik pencatatan keuangan mereka. Mereka sering menggunakan metode sederhana dan manual, yang berakibat pada kesulitan serius dalam pemantauan kemajuan usaha bulanan, rentan terhadap kesalahan perhitungan, dan secara signifikan menghambat potensi pengembangan bisnis mereka. Kurangnya pemahaman mengenai pentingnya informasi akuntansi yang akurat dan relevan, serta implementasi SAK-ETAP sebagai kerangka kerja akuntansi yang disederhanakan untuk entitas non-publik, menjadi faktor krusial dalam situasi ini. Tujuan penelitian ini adalah untuk memahami secara komprehensif bagaimana persepsi pelaku UKM di Toko Aulia terhadap penyusunan dan manfaat laporan keuangan yang disusun sesuai SAK-ETAP. Dengan menggunakan pendekatan studi kasus kualitatif, penelitian ini berupaya menggali secara mendalam pandangan dan pengalaman pelaku usaha. Diharapkan hasil penelitian ini dapat memberikan kontribusi teoritis yang berarti bagi pengembangan ilmu akuntansi, khususnya terkait peningkatan kualitas pelaporan keuangan bagi entitas berskala daerah. Secara praktis, studi ini bertujuan membantu dalam memahami permasalahan akuntansi spesifik yang dihadapi UKM serta merumuskan rekomendasi kebijakan yang relevan, menyoroti tantangan dan potensi adopsi SAK-ETAP untuk keberlanjutan dan pertumbuhan UKM di era kompetitif ini.
Co-Authors Agusriyadin, Agusriyadin Al-Qadri, Muhammad Syarif Amir, Aminah Dina Arnadi Chairunnas Asriyana, Desy Aulani, Melda Faiz Faiz Fitra, Ramad Arya Ildayanti, Ildayanti Juhardin, Juhardin La Ode Turi Muhamad, Syahrul Nisa, Iien Rohmatun Pandin, Enjois Rongre Poniasih Lelawatty S, Muh. Sukran Sabarudin Sabarudin Timpa, Hasmawati Triani, Neks