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ANALISIS BIAYA OPERASIONAL DAN PENDAPATAN PADA CV. HM HAJIRA GALON DI KECAMATAN WAWO KABUPATEN KOLAKA UTARA Afta, Afta; Sabarudin, Sabarudin; 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.v8i3.2328

Abstract

This research aims to evaluate the structure of operational costs and revenue generated by CV. HM Hajira Galon, located in Wawo District. The findings indicate that one of the company's key strategies is maintaining the quality of raw materials to ensure the consistent quality of its bottled water products. This commitment to product quality has a positive impact on customer satisfaction, which in turn fosters customer loyalty toward Hajira Refillable Drinking Water Depot. The pricing strategy adopted by the company follows the cost-plus pricing method, resulting in a selling price that is relatively higher than the company's previous pricing calculations. In terms of operational expenditures, the total monthly production cost amounts to IDR 18,838,000, while administrative expenses are recorded at IDR 2,600,000 per month. The total monthly revenue reaches IDR 30,000,000. After deducting total operational costs of IDR 21,438,000, the business earns a net profit of IDR 8,562,000 per month
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Tiana, Alma; Bustang, Bustang; Sabarudin, Sabarudin
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.v8i3.2340

Abstract

The purpose of this study is to determine the Effect of Working Capital Turnover on the Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange". This study uses a quantitative research method, the data collected consists of Primary Data and Secondary Data. Primary data comes from observation and documentation. While for secondary data by collecting data through literature studies. The data analysis techniques used are Descriptive statistical analysis and Regression analysis. The results of this study show the effect of working capital turnover and accounts receivable turnover on profitability in manufacturing companies in the consumer goods industry sub-sector listed on the IDX for the period 2017 - 2020 which were studied with the help of SPSS data processing, it can be concluded that Working Capital Turnover partially has a positive and significant effect on profitability for companies listed on the Indonesia Stock Exchange in manufacturing companies in the consumer goods industry sub-sector for the period 2017 to 2020. This shows that when the working capital turnover value is high, the company can get or obtain high profitability too. Based on the results of the study, working capital turnover has an influence on profitability of 73.2%.
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 LAPORAN AKUNTABILITAS KINERJA PADA DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN KOLAKA TIMUR Andriani, Indri; Chairunnas, Arnadi; 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.v8i2.2459

Abstract

Indri Andriani (181821540) Faculty of Social and Economic Sciences, Accounting Study Program. "Analysis of Performance Accountability Report at the Tourism and Culture Office of East Kolaka Regency". Guided by Mr. Arnadi Chairunnas as Supervisor I and Mr. Bustang as Supervisor II. This study aims to determine the Performance Accountability Report at the Tourism and Culture Office of East Kolaka Regency. This study uses a Qualitative research method with a descriptive approach. In collecting data, researchers use data collection techniques, namely interviews and documentation. The data analysis technique used is the Accountability Report. The results of the study indicate that the LAKIP at the Tourism and Culture Office of East Kolaka Regency has been presented but is not in accordance with the guidelines of the Regulation of the Minister of State for Empowerment of State Apparatus and Bureaucratic Reform No. 29 of 2010, where in article 16 paragraph 1 it is stated that the Performance Accountability Report as referred to in article 12 contains a summary of the achievement of targets as stipulated in the performance determination document and planning document. However, the facts found by researchers when conducting research at the Tourism and Culture Office of East Kolaka Regency, the implementation of the LAKIP presented cannot be said to be appropriate, making it difficult for the author to clearly describe the financial resources used to carry out activities in achieving outputs and results (outcomes).
Team Games Tournament Model in Elementary School Students: Learning Outcomes of Passing in Football Games Suryansyah, Suryansyah; Badaru, Benny; Bustang, Bustang; Hasyim, Hasyim; Hudain, Muh. Adnan
ETDC: Indonesian Journal of Research and Educational Review Vol. 4 No. 4 (2025): September
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijrer.v4i4.3501

Abstract

This study goal is efforts to improve passing learning outcomes in football games through the Teams Games Tournament (TGT) model for elementary school students. This type of research is classroom action research (CAR). This research was conducted in Grade VI. The study involved a student from Islamic Elementary School Minasa Upa, with a sample consisting of 24 individuals. The data collection technique used the basic locomotor movement test. The findings of the study indicate that in cycle I, the passing learning outcomes for grade VI were assessed. The students of Islamic Elementary School Minasa Upa Makassar were 13 students (46%) on a complete scale and 11 students (54%) on an incomplete scale. While there were 20, or 83%, of students in the minimum completion criteria (complete) category, those who did not complete were 4, or 17%, of students out of 24 students in total. At the second meeting of cycle II, it was found that 83% of the students, or 20 out of 24, achieved a score of ≥ 75. This indicates a significant increase in learning outcomes for passing the ball using the Teams Games Tournament model in the soccer game for class V. The study was conducted at an Islamic elementary school located in Minasa Upa.
Interest, Emotional Intelligence, and Intellectual Intelligence on PJOK Learning Achievement in Middle School Students Usman, Arifuddin; Anggreni, Juharti; Hudain, Muh. Adnan; Bustang, Bustang; Hanafi, Suriah
ETDC: Indonesian Journal of Research and Educational Review Vol. 3 No. 3 (2024): June
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijrer.v3i3.1867

Abstract

This research objective is to determine the relationship between interest in learning, emotional intelligence, and intellectual intelligence and the PJOK learning achievement of class IX students at Public Middle School 1 Keera. The sample consisted of 54 students selected through random sampling. The research's dependent variable is the PJOK learning achievement. The independent variables include interest in learning, emotional intelligence, and intellectual intelligence. The study employed a descriptive research method. We analyzed the research data using correlational techniques, maintaining a significance level of 95%. The results of the research show that: 1) There is a relationship between interest in learning and PJOK learning achievement with a correlation value (r) of 0.838, which is in the quite strong category with a contribution of 72.2%. 2) There is a relationship between emotional intelligence and PJOK learning achievement with a correlation value (r) of 0.788, which is in the quite strong category with a contribution of 62.1%. 3) For class IX students at Public Middle School 1 Keera, there is a correlation between intellectual intelligence and PJOK learning achievement. The correlation value (r) is 0.800, which is pretty strong and works out to 64.0%. 4) The PJOK learning achievement of class IX students at Public Middle School 1 Keera reveals a significant relationship between interest in learning, emotional intelligence, and intellectual intelligence, with a correlation value (r) of 0.893, indicating a strong contribution of 79.7%.
Sosialisasi Penanganan Cedera Olahraga di Klub Basket Flying Wheel Makassar Bustang, Bustang; Husnul, Darul; Irawati, Andi Febi; Mahmud, Isfawati; Alamsyah, Nur Fadly
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i3.6547

Abstract

Cedera olahraga sering terjadi pada atlet basket dan dapat memengaruhi performa serta proses latihan apabila tidak ditangani dengan tepat. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mensosialisasikan jenis-jenis cedera olahraga, memberikan pelatihan penanganan cedera dengan prinsip PRICE, serta mengedukasi pentingnya pemanasan dan pendinginan kepada atlet dan pelatih di Klub Basket Flying Wheel Makassar. Kegiatan dilaksanakan dengan metode sosialisasi interaktif, demonstrasi, dan praktik langsung. Peserta kegiatan adalah 25 atlet remaja dan 3 pelatih aktif di klub. Hasil pre-test menunjukkan rata-rata pemahaman awal peserta masih rendah, yaitu 58,4, dan meningkat menjadi 85,2 pada post-test setelah kegiatan berlangsung. Pada praktik, 92% peserta mampu menerapkan penanganan cedera dengan prinsip PRICE, serta 88% peserta mampu melakukan pemanasan dan pendinginan secara urut dan benar. Kegiatan ini juga meningkatkan kesadaran peserta akan pentingnya pencegahan cedera melalui pemanasan dan pendinginan secara rutin. Pelatih menyatakan kegiatan ini membantu mereka dalam penanganan cedera ringan selama latihan. Kegiatan pengabdian ini memberikan dampak positif dalam peningkatan pengetahuan dan keterampilan peserta serta membangun budaya sadar cedera olahraga pada tingkat klub. Kegiatan ini diharapkan dapat direplikasi pada cabang olahraga lain dalam mendukung pembinaan atlet remaja yang aman dan berkelanjutan.
ANALISIS BIAYA PRODUKSI PUPUK KOMPOS DALAM MENINGKATKAN LABA BERSIH PADA KELOMPOK USAHA BERSAMA (KUB) MATTIROWALIE DESA TOLOWE PONRE WARU, KEC. WOLO, KAB. KOLAKA Arnianti, Iin; Sabarudin, Sabarudin; Bustang, Bustang
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.v8i2.2219

Abstract

This study aims to analyze the production costs of compost fertilizer in an effort to increase net profit at the Mattirowalie Joint Business Group (KUB), Tolowe Ponre Waru Village, Wolo District, Kolaka Regency. This study uses a qualitative approach with data collection techniques through observation, interviews, and documentation. The informants in this study were the owners of the Mattirowalie KUB business. The data used consisted of primary data obtained through interviews, as well as secondary data in the form of business financial reports. The results of the study showed that production costs consisted of raw material costs, operational costs, and manufacturing costs, which were analyzed manually. Net profit growth has increased significantly, namely by 50.40% in 2023 and increasing again to 92.46% in 2024. The strategies implemented to increase net profit include increasing sales, improving product quality, production cost efficiency, reducing unnecessary operational costs, optimizing the production process, and developing partnerships with suppliers and distributors. Keywords: Production Cost, Compost Fertilizer , Net Profit
ANALISIS PERBANDINGAN METODE PENILAIAN PERSEDIAAN PADA TOKO SEMBAKO FITRI DI KECAMATAN WATUBANGGA Saputra, Muh Wahyu; Sabarudin, Sabarudin; Bustang, Bustang
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.v8i2.2224

Abstract

This study aims to analyze and compare inventory valuation methods used by Toko Sembako Fitri in Watubangga District. The research uses a descriptive qualitative approach with data collected through observation, interviews, and documentation. The findings show that the store has a simple organizational structure and performs inventory recording manually without the support of an accounting information system. Currently, the store uses the last purchase price method, which does not comply with PSAK No. 202 regarding inventory. This research compares three inventory valuation methods: the last purchase price, FIFO (First In First Out), and weighted average. The results show that the FIFO method yields an ending inventory value of Rp 2,346,000 and the lowest gross profit, while the weighted average method results in an ending inventory value of Rp 2,376,452 and a higher gross profit. Based on these findings, the weighted average method is recommended as it provides more stable inventory values and generates optimal profit, especially during fluctuating price conditions. Keywords: Inventory Valuation Method, FIFO, Weighted Average, Gross Profit, Toko Sembako Fitri
IMPROVING STUDENTS’ VOCABULARY ABILITY BY USING GUIDED DISCOVERY METHOD AT THE SECOND GRADE STUDENTS OF SMP NEGERI 1 TAKKALALLA WAJO Bustang, Bustang
KLASIKAL : JOURNAL OF EDUCATION, LANGUAGE TEACHING AND SCIENCE Vol 6 No 1 (2024): Klasikal: Journal of Education, Language Teaching and Science
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52208/klasikal.v6i1.1180

Abstract

The purpose of this research was to improve the students’ vocabulary Ability by using Guided Discovery method at the second-grade students of SMP Negeri 1 Takkalalla Wajo The question of this research was “How to improve the students’ vocabulary Ability at the second-grade students of SMP Negeri 1 Takkalalla Wajo in each cycle and every meeting by using the Guided Discovery Method?”. The objective of this research was to improve the students’ vocabulary Ability at the second-grade students of SMP Negeri 1 Takkalalla Wajo in each cycle and every meeting by using the Guided Discovery Method. The significance of the research was the result of this research became useful information, for both English teacher and the students to improve the vocabulary Ability by using Guided Discovery method. The scope of the research was focused on improving the students' vocabulary Ability at the second grade especially noun of common noun such as people, animals, places and things in the narrative text about fables, legends, and fairy tales stories. The design of the research was collaborative Classroom Action Research (CAR). It means that when implementing the research, the researcher collaborated by the English teacher of SMP Negeri 1 Takkalalla Wajo. The subject of this research was VII A class in academic year 2022/2023. The research was conducted in two cycles consisted of preliminary research, planning, implementing, observing and data analyzing and reflecting. The data of the research was obtained of result the vocabulary test and the observation sheet. Meanwhile in the form of product, the improvement could be examined of result the vocabulary test. In the first cycle, improvement obtained by three students with average score 54 (4,3%). While, the second cycle improvement obtained by all students with average score 84 (100%). It means that they had achieved the criteria of success in this research. That is 65 (80%).
Co-Authors A. Febi Irawati Abdullah, Abrar Rayhan Afta, Afta Ahdianti, Asti Aksir, Muh. Ilham Alamsyah, Nur Fadly Amin, Muhtar Andi Atssam Mappanyukki Andriani, Indri Anggreni, Juharti Annisa Annisa Arnadi Chairunnas Arnianti, Iin Badaru, Benny Basita G Sugihen Basita G. Sugihen Dahniar Dahniar Djoko Susanto Fadillah Fadillah Fansury, Andi Hamzah Hammado, Nurussyariah Hamzah Upu Hanafi, Suriah Handayani, Nur Rahma Hasmyati, Hasmyati hasyim, hasyim HR, Putri Ramadhani Hudain, Muh. Adnan Husnul, Darul Iswan, Andi Khaerani, Nurul Muafiah Mahmud, Isfawati Margono Slamet Masitah Muhammad Zulfikar Muharram, Andi Iswan Nichen, Nichen Nur Mutmainna Halim Nurdianti, Pipi Nursalam Nursalam Putri, Mardiani Sela Rahman, Ali Wira Randi, Randi Renaldi, Muh Sabarudin Sabarudin Samsiar, Samsiar Sapriyadi Saputra, Muh Wahyu Surianto Ilham Suryansyah, Suryansyah Syahrir, Sasmita Nabila Tabien, Hamza Tiana, Alma Triani, Neks Usman, Arifuddin