Article Per Year (5 Year)
p-Index From 2021 - 2026
3.706
P-Index
This Author published in this journals
All Journal Jurnal Penyuluhan Jurnal Daya Matematis Daya Saing : Jurnal Ilmu Manajemen Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis JKIP (Jurnal Keguruan dan Ilmu Pendidikan) J-KESMAS: Jurnal Kesehatan Masyarakat Jurnal Akuntansi Kompetif Klasikal: Journal of Education, Language Teaching and Science Jurnal Abdi Insani Jurnal Pengabdian kepada Masyarakat Nusantara MALLOMO: Journal of Community Service Jurnal Abdi Masyarakat Indonesia Jurnal Sains Agribisnis Indonesian Journal of Research and Educational Review (IJRER) Jurnal Bisnis Kompetitif Phinisi Applied Accounting Journal Jurnal Pengabdian Sosial GEMBIRA (Pengabdian Kepada Masyarakat)
Bustang Bustang
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA JNT EXPRESS TANGGETADA Randi, Randi; Triani, Neks; 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.v8i3.2446

Abstract

The research uses a descriptive qualitative approach, with data collection techniques including interviews, direct observation, and documentation.The main focus of this research covers the recognition, measurement, depreciation, derecognition, as well as the presentation and disclosure of fixed assets.The results of the study indicate that the recognition and measurement of fixed assets have been carried out in accordance with the provisions of PSAK 216, namely recognized when the assets are ready for use and measured based on acquisition cost. However, discrepancies were found in the depreciation treatment, where the company charged depreciation in full without considering the actual usage period of the assets, and has not yet derecognized assets that are already damaged. In addition, the presentation and disclosure of fixed assets have not been formally implemented in the financial statements. This study recommends the need for a more structured accounting system, proportional depreciation recording, and comprehensive fixed asset disclosure to ensure that financial statements are more reliable, relevant, and compliant with standards. Keywords: Fixed Assets, PSAK 216, Accounting, Depreciation, Recognition
The Influence of Education on the Ability to Prepare Digital-Based Financial Statements Muharram, Andi Iswan; Bustang, Bustang
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The advancement of digital technology has impacted various aspects of accounting, including financial reporting processes that now rely on digital systems. This study aims to analyze the influence of education on students' ability to prepare digital-based financial reports. Using a quantitative approach, data was collected through questionnaires distributed to 57 final-year accounting students who had received education in both accounting and information technology. Regression analysis results indicate that education has a positive and significant effect on the ability to prepare digital financial reports, with a regression coefficient of 0.2929 and an R2 value of 0.329. This suggests that educational improvement contributes 32.9% to the enhancement of students' digital competencies. These findings highlight that education integrating information technology into the accounting curriculum can improve students' competencies in meeting the demands of digitalization in the workplace. This study offers valuable insights into advancing accounting education to better adapt to the digital era
PELATIHAN BUDIDAYA SISTEM INTEGRASI PADA KONSTRUKSI KERAMBA JARING APUNG DI DESA TANGGETADA, KABUPATEN KOLAKA Landu, Anti; Bustang, Bustang; Tasabaramo, Ilham Antariksa; Yusnaini, Yusnaini; Sekri, Latifa; Asmadin, Asmadin; Adimu, Hasan Eldin; Sukrin, Simun; Juhardin, Juhardin
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.2225

Abstract

Tanggetada Village has significant fisheries potential, yet it remains underutilized by local fishermen. This is attributed to several factors, including limited infrastructure and the fishermen group’s lack of knowledge. Additionally, during poor weather conditions, fishermen lack alternative livelihoods beyond capture fishing. Therefore, aquaculture can serve as a viable solution to maintain their productivity. This community engagement initiative aims to enhance the knowledge and skills of the fishermen group in integrated aquaculture sistems using floating net cage construction. The activity was implemented in Tanggetada Village, Kolaka Regency, in collaboration with the Malaja Biru fishermen group. The methodology consisted of several stages: socialization, training, mentoring, and evaluation. The results of this activity demonstrated significant improvements in the knowledge and skills of the Malaja Biru fishermen group regarding integrated aquaculture in floating net cages. Twenty participants actively engaged in the outreach, training, and cage construction. Evaluation showed a knowledge increase from 50% to 100% and skill proficiency reaching 90–100%. Intensive mentoring and technology transfer methods effectively enhanced fishermen’s capacity, enabling them to independently and sustainably cultivate grouper, lobster, and pearl oysters using integrated aquaculture systems. It can be concluded that the 2024 Kosabangsa community service program successfully enhanced the capacity of the Malaja Biru Fishermen Group in Tanggetada Village through training in integrated aquaculture using floating net cage systems..
Pemberdayaan Kelompok Ibu-ibu Aisyiyah dalam Diversifikasi Produk Olahan Nira Mendukung Ketahanan Pangan dan Ekonomi Keluarga Bustang, Bustang; Landu, Anti Landu; Iswan, Andi Iswan; Masitah, Masitah; Asni, Asni
MALLOMO: Journal of Community Service Vol 6 No 1 (2025): Desember-Mei
Publisher : Universitas Muhammadiyah Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55678/mallomo.v6i1.2440

Abstract

Abstract. Community service activities were carried out in Tikonu Village, Wundulako Subdistrict, Kolaka Regency, with the target partner being the Aisyiyah women's group. The partnership program aimed to empower the Aisyiyah women's group to be able to process palm sap into value-added products such as palm sugar, natade coco, and palm vinegar with hygienic standards. The approach used was participatory and appropriate technology transfer, involving universities as facilitators and community partners as the main implementers. The main activities included: Technical training on processing palm sap into various healthy and durable processed products; Introduction of simple technologies such as bottle sterilization and hygienic filtration equipment; Business management assistance, including financial record keeping, packaging, and product labeling; Digital marketing training using social media and online platforms to expand market reach; and Monitoring and evaluation of business sustainability through the formation of group action teams. The results of these activities show a significant improvement in the technical and managerial skills of 70% of the partners. The social impact that has emerged is an increase in women's participation in village economic activities, increased social solidarity within the group, and a growing awareness of the importance of productive and sustainable use of local resources. Abstrak. Kegiatan pengabdian kepada masyarakat dilaksanakan di Desa Tikonu, Kecamatan Wundulako, Kabupaten Kolaka, dengan mitra sasaran kelompok ibu-ibu Aisyiyah. Program kemitraan bertujuan untuk memberdayakan kelompok ibu-ibu Aisyiyah agar mampu mengolah nira menjadi produk bernilai tambah seperti gula semut, natade coco, dan cuka nira dengan standar higienis. Pendekatan yang digunakan adalah partisipatif dan transfer teknologi tepat guna, dengan melibatkan perguruan tinggi sebagai fasilitator dan mitra masyarakat sebagai pelaksana utama. Kegiatan utama meliputi: Pelatihan teknis pengolahan nira menjadi berbagai produk olahan sehat dan tahan lama; Pengenalan teknologi sederhana seperti alat steril botol dan penyaringan higienis; Pendampingan manajemen usaha, termasuk pencatatan keuangan, pengemasan, dan pemberian label produk; Pelatihan pemasaran digital menggunakan media sosial dan platform daring untuk memperluas jangkauan pasar; serta Monitoring dan evaluasi keberlanjutan usaha melalui pembentukan tim penggerak kelompok. Hasil kegiatan menunjukkan peningkatan signifikan pada keterampilan teknis dan manajerial mitra 70%. Dampak sosial yang muncul meningkatnya partisipasi perempuan dalam kegiatan ekonomi desa, meningkatnya solidaritas sosial kelompok, serta tumbuhnya kesadaran terhadap pentingnya pemanfaatan sumber daya lokal secara produktif dan berkelanjutan.
Edukasi Gerakan Masyarakat Hidup Sehat (GERMAS) untuk Peningkatan Perilaku Hidup Bersih dan Sehat di Desa Bontomangape, Kecamatan Galesong, Kabupaten Takalar, Sulawesi Selatan Arifuddin, Muhammad Asrul Taufiq; Amirullah, Andi Nailah; Sasmita, Salki; Novianti, Elya; Sainal, Andi Asliana; Bustang, Bustang; Apriani Azis, Andi Nur Arifah; Asikin, Hidayat; Lalong Tabur, Edmundus Emanuel; Uleng, Mutiara Salipure
Jurnal Abdi Masyarakat Indonesia Vol 6 No 1 (2026): JAMSI - Januari 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2418

Abstract

Gerakan Masyarakat Hidup Sehat (GERMAS) merupakan upaya nasional untuk membudayakan perilaku hidup sehat. Rendahnya pengetahuan dan partisipasi masyarakat, termasuk di Desa Bontomangape, masih menjadi hambatan dalam penerapannya. Kondisi awal menunjukkan terbatasnya informasi kesehatan, rendahnya aktivitas fisik, serta belum terbentuknya budaya hidup sehat sebagai kebiasaan sehari-hari. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman dan keterampilan masyarakat dalam menerapkan perilaku hidup bersih dan sehat. Metode yang digunakan meliputi penyuluhan, demonstrasi praktik, diskusi interaktif, dan pendampingan dengan melibatkan 30 peserta. Pendekatan partisipatif diterapkan sejak tahap perencanaan dengan melibatkan kader dan tokoh masyarakat. Evaluasi melalui pre-test dan post-test menunjukkan peningkatan pengetahuan dari 10% menjadi 83,3% serta penguatan sikap positif terhadap perilaku hidup sehat. Perubahan sosial terlihat dari meningkatnya aktivitas fisik bersama, kebersihan lingkungan, serta dukungan warga terhadap penerapan GERMAS. Selain itu, terbentuk tiga kader kesehatan masyarakat yang mulai melakukan edukasi rutin dan menyusun rencana keberlanjutan berupa pemantauan perilaku hidup sehat tingkat RT. Hasil ini menunjukkan peningkatan kapasitas lokal dan tumbuhnya budaya kesehatan yang lebih berkelanjutan.
Co-Authors A. Febi Irawati Abdullah, Abrar Rayhan Afta, Afta Ahdianti, Asti Aksir, Muh. Ilham Alamsyah, Nur Fadly Amin, Muhtar Amirullah, Andi Nailah Andi Atssam Mappanyukki Andriani, Indri Anggreni, Juharti Annisa Annisa Apriani Azis, Andi Nur Arifah Arifuddin, Muhammad Asrul Taufiq Arnadi Chairunnas Arnianti, Iin Asikin, Hidayat Asni Asni 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 Hasan Eldin Adimu Hasmyati, Hasmyati hasyim, hasyim HR, Putri Ramadhani Hudain, Muh. Adnan Husnul, Darul Ilham Antariksa Tasabaramo, Ilham Antariksa Iswan, Andi Iswan, Andi Iswan Juhardin, Juhardin Khaerani, Nurul Muafiah Lalong Tabur, Edmundus Emanuel Landu, Anti Landu, Anti Landu Mahmud, Isfawati Margono Slamet Masitah Muhammad Zulfikar Muharram, Andi Iswan Nichen, Nichen Novianti, Elya Nur Mutmainna Halim Nurdianti, Pipi Nursalam Nursalam Putri, Mardiani Sela Rahman, Ali Wira Randi, Randi Renaldi, Muh Sabarudin Sabarudin Sainal, Andi Asliana Samsiar, Samsiar Sapriyadi Saputra, Muh Wahyu Sasmita, Salki Sekri, Latifa Sukrin, Simun Surianto Ilham Suryansyah, Suryansyah Syahrir, Sasmita Nabila Tabien, Hamza Tiana, Alma Triani, Neks Uleng, Mutiara Salipure Usman, Arifuddin Yusnaini Yusnaini