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All Journal JCES (Journal of Character Education Society) Owner : Riset dan Jurnal Akuntansi Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Ilmiah Akuntansi Manajemen Community Development Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Abdimas ADPI Sains dan Teknologi Journal of Community Empowerment
Ernawati Malik
Universitas Muhammadiyah Buton
Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pemberdayaan Ibu-Ibu Kelompok Nelayan melalui Pengolahan Hasil Tangkapan Ikan di Kelurahan Lowu-Lowu Ernawati Malik; Waode Adriani Hasan; Tri Astuti; Muhammad Rais R.; Ameliyani Kusi
Community Development Journal Vol 6 No 1 (2022): Community Development Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.571 KB)

Abstract

One strategy in empowerment to increase people's income is creating new entrepreneurs. Lowu-Lowu village is one of the urban villages located in Baubau City. The village's geographical location on the coast has promising potential for fishery resources. In addition, 14% of the 2,414 population in the Lowu-Lowu village live as fishers. So far, fishers in the Lowu-Lowu sub-district did not process fish caught into fish processed products. Fishers sold their fish directly to village markets or markets in other areas in Baubau City, so there was no additional income for fishers. The partner's issue was a lack of knowledge among women in the Lowu-Lowu village to start a home business. Therefore, this community service team held seminars regarding entrepreneurship and training regarding processing fish products to empower women in the Lowu-Lowu village. So they can make extra money for fishers' families. The participants were wives of the Lowu-Lowu fishers group and women of the Lowu-Lowu Family Welfare Empowerment. This activity resulted in increased success indicators before and after community service. In conclusion, community service through empowerment positively impacted women in the Lowu-Lowu village, particularly creating insight (knowledge and perception) regarding entrepreneurship and encouraging entrepreneurial behaviour. The following community service activities could give training on creating business profiles and accounting records for firms
Strategi Promosi dan Peningkatan Omset Penjualan Pada Umkm Kain Tenun Khas Wabula Kabupaten Buton Nining Asniar Ridzal; I Wayan Sujana; Ernawati Malik; Mudasir Ali Mahmud; Wa Ode Elfianti
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 1 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i1.80

Abstract

Economic actors in Wabula Village, Buton Regency are actively developing the Wabula woven fabric business, but their activities are constrained by several things, namely related to advertising, production is still limited, conventional sales, no bookkeeping of businesses, lack of participation of the younger generation. These business actors lack the skills to promote their business which should be converted into sales. These problems became the basis for Community Service (PKM) activities. The method of implementing this activity is by analyzing the situation, coordinating, identifying the solution to partner problems, followed by seminars and training. So far, the promotion system carried out is still traditional promotion and seems passive, meaning that it waits for buyers to come. Awareness of using the internet for product promotion is still very low. This is because the craftsmen are parents who are technologically stuttering. For this reason, it is necessary to involve the younger generation who are technology literate. Until now, the focus of woven fabric craftsmen is still on the production and distribution process, so promotion is not a priority for business activities. As a result, the turnover obtained is not optimal. Regarding income, the craftsmen cannot mention because there is no detailed bookkeeping, nor is there a target. The lack of market share owned. This is due to the low promotion carried out and the marketing strategy is still conventional. For example, craftsmen only rely on production according to the number of orders, do not yet have ideas to add partners outside Wabula Village or use internet technology to sell.  
Bimbingan Teknis Penggunaan Aplikasi Pencatatan Informasi Keuangan pada Kelompok Pengrajin Tenun Endang Tri Pratiwi; Ernawati Malik; Dewi Mahmuda; Muhammad Rahman Al Akbar; Wa Ode Elfianti
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 2 No. 3 (2021):  Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v2i3.146

Abstract

The purpose of this PkM activity is to provide technical guidance to groups of weaving craftsmen regarding the financial management of business units using the SIAPIK application (Financial Information Recording Application Information System). This technical guidance was carried out on a group of weaving craftsmen in the Wabula Traditional Village, Wabula District, Buton Regency with the formulation of the activity theme obtained through a preliminary survey of the weaving craftsman group which was delivered during the visit and the initial discussion between the PkM team and the weaving craftsman group. Based on the results of the discussion, the problems faced by the weaving craftsmen group today are (1) business activities that take place continuously, but there is no profit accounting; (2) limited knowledge of the group of weaving craftsmen regarding the financial management of technology-based business units. This technical guidance is carried out through a Participatory Training approach with a series of preliminary, implementation and evaluation stages. The results of the evaluation of PkM activities showed that the initial understanding of the weaving craftsman group towards financial management was in the range of 40% before the technical guidance was implemented, then increased to 80% after the technical guidance was implemented.
INCREASING SKILLS OF ADOLESCENT WOMEN TO PROCESS PAPAYA-BASED FOOD THROUGH THE CONCEPT OF FOOD DIVERSIFICATION I Waya Sujana; Ernawati Malik; Ni Ketut Mita Suandwi; Karmilawati Rosa; Andi Riskiana Putri
JCES (Journal of Character Education Society) Vol 4, No 3 (2021): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jces.v4i3.5679

Abstract

Abstrak:  Program pengembangan kewirausahaan akhir-akhir ini menjadi perhatian khusus bagi pemerintah pusat maupun juga pemerintah daerah. Hal ini dikarenakan fokus pemerintah didalam menghadapi era modernisasi global adalah penyiapan lapangan kerja serta peningkatan keterampilan sumberdaya manusia baik hardskill maupun softskill dalam rangka mewujudkan Indonesia yang berdaulat dibidang ekonomi dan UMKM. Pemberdayaan masyarakat pada dasarnya adalah kegiatan terencana dan kolektif guna meningkatkan taraf hidup masyarakat, yang dilakukan melalui program yang dirancang untuk meningkatkan kemampuan masyarakat. Tujuan pengabdian masyarakat berupaya untuk menumbuhkan kreativitas serta berinovasi guna menciptakan produk berbahan dasar pepaya yang memiliki nilai tambah secara ekonomi untuk meningkatkan kesejahteraan masyarakat yakni petani pepaya khususnya. Meningkatkan nilai ekonomi pangan lokal dapat dicapai melalui aksi Diversifikasi pangan. Metode Pelaksanaan dimulai dari melakukan pengamatan awal lokasi kemudian melakukan sosialisasi dan melakukan pelatihan dengan mengajarkan masyarakat cara membuat Abon Pepaya. Hasil dari Pengabdian ini adalah masyarakat selama ini belum memahami buah pepaya dapat menghasilkan produk yang mempunyai nilai ekonomis lebih baik jika dibandingkan dengan hanya mengkonsumsi buah pepaya misalnya es buah atau dijadikan sayur. Dengan adanya kegiatan pengabdian ini masyarakat khususnya remaja perempuan serta ibu-ibu memiliki motivasi untuk berinovasi membuat produk baru yang memiliki nilai ekonomis lebih baik serta tahan lama untuk dapat dijual agar dapat membantu perekonomian keluarga. Abstract: The entrepreneurship development program has recently become a special concern for the central government as well as local governments. This is because the government's focus in facing the era of global modernization is the preparation of employment opportunities and improving the skills of human resources, both hard skills and soft skills in order to realize a sovereign Indonesia in the field of economy and MSMEs. Community empowerment is basically a planned and collective activity to improve people's living standards, which is carried out through programs designed to improve community abilities. The purpose of community service seeks to foster creativity and innovate in order to create papaya-based products that have added economic value to improve welfare community, namely papaya farmers in particular. Increasing the economic value of local food can be achieved through the action of food diversification. The implementation method starts from conducting initial observations of the location then conducting socialization and training by teaching the community how to make Papaya Shredded. The result of this service is that people have not understood that papaya fruit can produce products that have better economic value when compared to only consuming papaya fruit, such as fruit ice or as vegetables. With this community service activity, especially teenage girls and mothers have the motivation to innovate to make new products that have better economic value and are durable to be sold in order to help the family economy. 
Analisis Akuntabilitas Kinerja Instansi Pemerintah Kota Baubau (Studi Kasus pada Inspektorat Daerah Kota Baubau) Endang Tri Pratiwi; Dewi Mahmuda; Ernawati Malik
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol 8 No 1 (2022): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1153.667 KB) | DOI: 10.35326/pencerah.v8i1.1859

Abstract

Penelitian ini memiliki tujuan untuk mengetahui interpretasi tentang akuntabilitas kinerja instansi pemerintah dan untuk mendeteksi tindak lanjut terhadap temuan kinerja sebagai bentuk akuntabilitas kinerja pada Pemerintah Kota Baubau. Penelitian ini terklasifikasi pada penelitian kualitatif melalui pendekatan studi kasus. Penghimpunan data berasal dari kegiatan dokumentasi dan interview. Interview secara eksplisit dilakukan pada dua informan untuk mengetahui bagaimana interpretasi akuntabilitas kinerja oleh Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kota Baubau. Hasil penelitian menunjukkan bahwa masih terdapat SKPD di lingkungan Pemerintah Kota Baubau yang belum memahami konsep pertanggungjawaban kinerja. Selain itu, masih ditemukannya beberapa permasalahan dalam pelaporan kinerja dan capaian kinerja yakni keterbatasan sumber daya manusia khususnya APIP baik dari segi kuantitas maupun kualitas serta perlunya peningkatan sistem pengendalian intern pada level yang lebih baik sebagai jaminan sistem pengendalian intern yang dapat menekan angka penyimpangan. Kondisi ini memicu evaluasi Laporan Pertanggungjawaban Kinerja instansi Pemerintah (LAKIP) Kota Baubau memperoleh nilai “CC”.
PENERAPAN PERHITUNGAN PAJAK PENGHASILAN (PPH) PASAL 21 PEGAWAI TETAP PADA PT. BUMI MITRA BUTON ABADI Ernawati Malik
Jurnal Ilmiah Akuntansi Manajemen Vol 1 No 2 (2018): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v1i2.243

Abstract

Penelitian ini bertujuan untuk mengetahui laporan Pajak Terhutang dan pemotongan pajak atas pegawai tetap PT. Bumi Mitra Buton Abadi sesuai dengan ketentuan Undang-Undang Perpajakan No. 36 Tahun 2008.Metode penelitian yang digunakan adalah metode analisis deskriptif. Hasil penelitian menunjukan bahwa pemotongan pajak penghasilan atas pegawai tetap dan laporan pajak terhutang pada PT. Bumi Mitra Buton Abadi belum sesuai dengan ketentuan Undang-Undang Perpajakan No. 36 Tahun 2008 karena adanya selisih pembayaran sebesar Rp. 200.000,00. Selisih pembayaran tersebut disebabkan oleh perbedaan penggunaan dasar Penghasilan Tidak Kena Pajak (PTKP). Dasar PTKP yang digunakan oleh PT. Bumi Mitra Buton Abadi masih mengacu pada peraturan lama dengan nilai PTKP sebesar Rp. 48.000.000,00 sedangkan perhitungan menurut Undang-Undang Perpajakan No. 36 Tahun 2008 sebesar Rp. 72.000.000,00. Dengan adanya selisih pembayaran maka PT. Bumi Mitra Buton Abadi harus melakukan pembetulan pada tahun 2017.
Pengenalan Manajemen Referensi (Mendeley) Guna Meningkatkan Wawasan Mahasiswa Pra Skripsi Fakultas Ekonomi Universitas Muhammadiyah Buton Nining Asniar Ridzal; Ernawati Malik; Waode Adriani Hasan; I Wayan Sujana; Dewi Mahmuda
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 3 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i3.202

Abstract

Each university has a goal to improve the quality of human resources and has a good reputation in the surrounding environment. To achieve this, universities need to make a breakthrough. One of them is improving the quality of scientific work by students. For this reason, this activity aims to provide knowledge, understanding, and insight to students of the Faculty of Economics, University of Muhammadiyah Buton about reference management using Mendeley software. This application has a function as a citation tool and bibliography generator. Using this application will make it easier for students when compiling a final project (thesis) by paying attention to the ethics of writing scientific papers so that they can improve the quality of writing Thesis or Scientific Work. The method used in the implementation of this activity is the method of lecture, discussion and practice. The result of this activity is an increase in understanding of Mendeley reference management and an increase in the skills of pre-thesis students in operating the Mendeley application. The success is shown by the activities that run smoothly, the enthusiasm of the participants is quite high, the students have been able to write references and make a bibliography.
Bimbingan Teknis Penggunaan Aplikasi Pencatatan Informasi Keuangan Pada Kelompok Pengrajin Tenun Endang Tri Pratiwi; Ernawati Malik; Dewi Mahmuda; Muhammad Rahman Al Akbar; Wa Ode Elfianti
Jurnal Abdimas ADPI Sains dan Teknologi Vol. 2 No. 3 (2021): Jurnal Abdimas ADPI Sains dan Teknologi
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/saintek.v2i3.48

Abstract

The purpose of this PkM activity is to provide technical guidance to groups of weaving craftsmen regarding the financial management of business units using the SIAPIK application (Financial Information Recording Application Information System). This technical guidance was carried out on a group of weaving craftsmen in the Wabula Traditional Village, Wabula District, Buton Regency with the formulation of the activity theme obtained through a preliminary survey of the weaving craftsman group which was delivered during the visit and the initial discussion between the PkM team and the weaving craftsman group. Based on the results of the discussion, the problems faced by the weaving craftsmen group today are (1) business activities that take place continuously, but there is no profit accounting; (2) limited knowledge of the group of weaving craftsmen regarding the financial management of technology based business units. This technical guidance is carried out through a Participatory Training approach with a series of preliminary, implementation and evaluation stages. The results of the evaluation of PkM activities showed that the initial understanding of the weaving craftsman group towards financial management was in the range of 40% before the technical guidance was implemented, then increased to 80% after the technical guidance was implemented.
Strategi Pengembangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Ekonomi Kreatif Di Kabupaten Buton Selatan Nining Asniar Ridzal; Ernawati Malik; I Wayan Sujana; Vivied Octaviani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1952

Abstract

This study aims to identify and analyze creative economy-based micro, small and medium enterprise development strategies in South Buton district. This research was conducted on 99 MSMEs in 3 sub-districts. The analysis tool uses SWOT analysis. The results show that from the results of weighting and determining the strategy for culinary business in Tables 1, 2 and 3, it is known that the strength is 0.87, the weakness is 0.58, the opportunity is 4.25, the threat is 3.24, it can be concluded that for determining the strategy The main focus of the culinary sector is in quadrant 1, namely the culinary sector has strengths and opportunities with the main strategy, namely when businesses have strengths and can also see opportunities, what must be done is to be actively involved in activities carried out by the government related to culinary business. This is done to introduce our efforts to find new relationships for business development. From the results of weighting and determining the strategy for the handicraft business in Tables 1, 2 and 3 it is known that the strength is 1.2, the weakness is 0.66, the opportunity is 1.14, the threat is 0.50, it can be concluded for determining the main strategy for the handicraft business entered in quadrant 1, namely the craft sector has strengths and has opportunities with the main strategy, namely increasing creative craft branding through multimedia and social media.
STRATEGI PENGEMBANGAN BISNIS DAN WIRAUSAHA I Wayan Sujana; Ernawati Malik; Wa Ode Al Zarliani; Erdin Sapuitra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.19732

Abstract

Kewirausahaan identik dengan Wirausahawan dan wirausaha adalah orang-orang yang mampu mengidentifikasi dan menangkap peluang, mengumpulkan sumber daya yang diperlukan untuk memanfaatkan dan mencapai kesuksesan. Pengembangan kewirausahaan merupakan tujuan setiap daerah. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pengetahuan kepada pelaku usaha mengenai strategi pengembangan bisnis dan wirausaha di kabupaten Buton. Strategi yang perlu dilakukan adalah kesinambungan pelatihan kewirausahaan dan pendampingan berkaitan dengan pelatihan design, packaging, inovasi serta kualitas produk, izin edar produk, serta penggunaan media online guna memaksimalkan strategi pemasaran. bagi pelaku usaha atau calon pelaku usaha dalam mengasah keahlian dan skill agar bisa dimanfaatkan untuk berwirausaha. Hal ini akan memberikan efek yang besar terhadap masa depan dan pola perilaku mereka di lingkungannya. Secara lebih spesifik permasalahan dari pelaku usaha yang ada ini antara lain diversifikasi prosuk masih rendah, modal yang sangat terbatas, kurangnya inovasi, dan belum mampu mengambil peluang perkembangan teknologi infomasi berkaitan dengan tekhnik pemasaran.
Co-Authors Ahmad Daholu Ameliyani Kusi Andi Riskiana Putri Dewi Mahmuda Dwi Agustyawati Endang Tri Pratiwi Erdin Sapuitra Hasni Hasni I Waya Sujana I Wayan Sujana Karmilawati Rosa Mudasir Ali Mahmud Muhammad Rahman Al Akbar Muhammad Rais R. Ni Ketut Mita Suandwi Nining Asniar Ridzal Rusdin Rusdin Tri Astuti Vivied Octaviani Wa Ode Al Zarliani Wa Ode Elfianti Waode Adriani Hasan