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All Journal Jurnal Penyuluhan ECSOFiM (Economic and Social of Fisheries and Marine Journal) 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 Pengabdian kepada Masyarakat Nusantara 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
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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

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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
Economic Potential Management of Grouper Resources in Kolaka Regency, Southeast Sulawesi, Indonesia Saleh, Ramlah; Prihantini, Campina Illa; Adimu, Hasan Eldin; Landu, Anti; Bustang, Bustang; Onuigbo, Dennis Mark
ECSOFiM (Economic and Social of Fisheries and Marine Journal) Vol 13, No 1 (2025): ECSOFiM October 2025
Publisher : Faculty of Fisheries and Marine Science, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ecsofim.2025.013.01.03

Abstract

Grouper is one of the fishery resources that has high economic value. The high price has led to increased exploitation of the grouper out of 163 grouper species worldwide. According to the IUCN, 12% (20 species) are classified as endangered, while 13% (22 species) are categorized as near threatened under the IUCN Red List criteria. This study aims to see the extent of the economic potential of grouper in Kolaka Regency and identify its distribution area. Analysis was done descriptively based on the results of field observations. The results of this research show that the potential of grouper fisheries in Kolaka Regency is quite large. However, the catch per unit of effort (CPUE) of grouper fluctuates every year. A significant increase occurred in 2014, then decreased in 2016, and increased again the following year; in 2017, there was a decrease in 2019, and increased again in 2020 and 2021. This research concludes that grouper fishing occurs more in the waters of Kolaka Regency due to the high fishing activities carried out by local fishermen. Based on these data, management efforts must be carried out immediately to maintain the stock of grouper resources in Kolaka Regency.
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 Hamzah Upu Hanafi, Suriah Handayani, Nur Rahma Hasan Eldin Adimu Hasmyati, Hasmyati hasyim, hasyim HR, Putri Ramadhani Hudain, Muh. Adnan Husnul, Darul Iswan, Andi Landu, Anti Mahmud, Isfawati Margono Slamet Masitah Muhammad Zulfikar Muharram, Andi Iswan Nichen, Nichen Nur Mutmainna Halim Nurdianti, Pipi Nursalam Nursalam Onuigbo, Dennis Mark Prihantini, Campina Illa Putri, Mardiani Sela Rahman, Ali Wira Randi, Randi Renaldi, Muh Sabarudin Sabarudin Saleh, Ramlah Samsiar, Samsiar Sapriyadi Saputra, Muh Wahyu Surianto Ilham Suryansyah, Suryansyah Syahrir, Sasmita Nabila Tabien, Hamza Tiana, Alma Triani, Neks Usman, Arifuddin