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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Pengabdian Sosial Jurnal Akuntansi dan Keuangan
Surianto Ilham
Universitas Sembilanbelas November Kolaka
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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UPAYA DAN KESIAPAN IMPLEMENTASI PP 71 2010 (STUDI PADA PEMERINTAH DAERAH KABUPATEN BUTON) Surianto Ilham
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 1 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

This research aims at evaluating the readiness level of the local government of Buton Regency in implementing the Government Regulation number 71 of 2010. This research is also to evaluate the efforts of the local government in implementing the Government Regulation. The main concern of this research is the compliance deadline for the implementation of that in local government which was set until 2015. It has caused discrepancy among several local governments that have applied, are currently implementing, and are going to implement the Government Regulation. Buton Regency is one of the regions that have applied that on the Government Accrual-Based Accounting Standard since 2015. The research employs descriptive qualitative approach using a case study method. The informants were the accounting officers who were directly involved in the process the making the financial reports in the Local Financial Management Agency, the Local Government Secretariat, and the Executive Agency of Agricultural Extension, Fishery, Forestry, and Food Security. The results of this research show that the local government of Buton Regency has been ready to implement the Government Accrual-Based Accounting Standard. The result also indicates that there are some constraints related to the limited quantity and quality of human resources in accounting. Penelitian ini bertujuan untuk mengevaluasi tingkat kesiapan Pemerintah Daerah Kabupaten Buton dalam menerapkan Peraturan Pemerintah Nomor 71 Tahun 2010. Selain itu penelitian ini juga bertujuan untuk mengevaluasi hasil dari upaya-upaya yang dilakukan Pemerintah Kabupaten Buton dalam rangka persiapan implementasi Peraturan Pemerintah tersebut. Masalah pokok dalam penelitian ini adalah penerapan Peraturan Pemerintah (PP) No. 71 Tahun 2010 pada pemerintah daerah yang memiliki batas akhir penerapan sampai tahun 2015. Hal itu menyebabkan adanya perbedaan pada beberapa pemerintah daerah antara yang sudah, sedang dan akan menerapkan peraturan pemerintah tersebut. Pendekatan penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif deskriptif dengan menggunakan metode studi kasus. Informan penelitian ini adalah petugas akuntansi yang terlibat langsung dalam proses penyusunan laporan keuangan pada Badan Pengelola Keuangan Daerah Kabupaten Buton, dan Badan Pelaksana Penyuluhan Pertanian Perikanan Kehutanan dan Ketahanan Pangan. Data yang dikumpulkan dalam penelitian ini yaitu data primer dan sekunder yang dilakukan dengan cara wawancara dan dokumentasi. Hasil Penelitian ini menunjukkan bahwa Pemerintah Daerah Kabupaten Buton sudah siap menerapkan Standar Akuntansi Pemerintahan (SAP) berbasis akrual. Hasil penelitian ini juga diketahui bahwa terdapat kendala mengenai keterbatasan SDM pada bidang akuntansi baik dari segi kualitas maupun kuantitas.
Analisis Kontribusi, Pertumbuhan, Efisiensi dan Efektivitas Retribusi Pariwisata Terhadap Pendapatan Asli Daerah Kabupaten Kolaka Ilham, Surianto; Syahrir, Sasmita Nabila; Supardi, Dewi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2555

Abstract

This study aims to analyze the magnitude of the contribution, the rate of retribution growth, and the efficiency and effectiveness of the tourism sector's retribution on the Kolaka Regency's original revenue in 2016–2020. Researchers used descriptive research with a qualitative approach. The data analysis techniques used are the contribution ratio, growth ratio, efficiency ratio, and effectiveness ratio. The results of this study indicate that the contribution of the tourism sector's retribution to local revenue in Kab. Kolaka is relatively low, with an average of 0.72% per year. 2016 was recorded as the lowest contribution, and 2019 as the highest contribution. The growth rate of tourism retribution in Kolaka Regency is an average of 25.55% per year. The highest growth rate was recorded in 2018. The efficiency level of tourism retribution in Kolaka Regency was recorded in 2016–2020 as inefficient, with an average of 46.63% per year. The level of effectiveness of the Kolaka Regency tourism levy recorded for 2016-2020 is quite effective, with an average of 93.134% per year.
ANALYSIS OF THE ROLE OF REGIONAL GOVERNMENT IN THE DEVELOPMENT OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) DURING THE COVID-19 PANDEMIC FOR THE ECONOMY IN KENDARI sasmita nabila syahrir; Yuyun Anggraini; Nekstriani; Mardiana; Surianto Ilham
Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2024): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i2.174

Abstract

At the end of 2020, when the Covid-19 pandemic first entered Indonesia, in Kendari City in particular, Micro, Small and Medium Enterprises (MSMEs) actually increased, this is proven by data on the development of MSMEs in Kendari City which was released by the City Department of Trade and Cooperatives Kendari 2023. Where in 2019 there were 14,757 MSMEs and in 2020 there were 34,247 MSMEs. In accordance with Law of the Republic of Indonesia Number 20 of 2008 concerning MSMEs, the Regional Government cannot be separated from efforts to develop and foster MSMEs. This research analyzes the government's role in developing Micro, Small and Medium Enterprises (MSMEs) during the Covid-19 pandemic in Kendari City. This research use desciptive qualitative approach. Research object at the Cooperative and SME Trade Service in Kendari City. This research focuses on the role of local government in the development of Micro, Small and Medium Enterprises (MSMEs) located in Kendari City (Southeast Sulawesi). The results of this research are the role of the Cooperative Trade Service (Disperdagkop) and UKM as the Kendari City Regional Government in developing MSMEs by carrying out various programs, namely in the form of Micro Business Productive Assistance (BPUM), Special Allocation Fund Assistance (DAK), Provincial Stimulus Fund Assistance and Development Based on the research that has been carried out, the Regional Government has carried out its role well, so that it can advance the economy in Kendari City. This can be seen from the increase in the number of MSMEs from year to year during the Covid-19 pandemic . Keywords: Role of Regional Government, Covid-19 Pandemic, MSME Development, Economy.
Peningkatan Kualitas Literasi Fintech Untuk UMKM Melalui Program Sosialisasi dan Pembinaan di Kecamatan Pomalaa Sabarudin, Sabarudin; Nichen, Nichen; Ilham, Surianto; Triani, Neks; Iswan, Andi; Syahrir, Sasmita Nabila; Bustang, Bustang; Sapriyadi, Sapriyadi
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/vzxqt284

Abstract

Tujuan kegiatan Pengabdian Kepada Masyarakat (PkM) adalah memberikan sosialisasi dan pelatihan pemanfaatan financial technology (fintech).  Metode pelaksanaan yang digunakan meliputi: (1) seminar dan pelatihan mengenai financial teknologi, (2) melakukan evaluasi dan refleksi mengenai keberhasilan kegiatan yang dilakukan. Peserta pelatihan PkM melibatkan Aparat Pegawai Kecamatan Pomalaa, pegawai kelurahan Pomala serta beberapa tokoh masyarakat dan juga pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Pomalaa, selain itu kami melibatkan mahasiwa Program Studi Akuntansi USN Kolaka yang memiliki Usaha Sampingan. Hasil dari kegiatan PkM ini yakni adalah peserta kegaiatan PkM perlu mengupgrade ilmu yang mereka miliki sesuai dengan perkembangan era digitalisasi yang semakin modern.
Strategi Peningkatan Kelompok Nelayan Melalui Diversifikasi dan Pemasaran Produk Olahan Rumput Laut Fitra, Ramad Arya; Sarimuddin, Sarimuddin; Ilham, Surianto; Rezeki, Sri; Zulman, Zulman; Anisa, Nur; Sukrin, Simun; Sudarman, La
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i1.5048

Abstract

Desa Tanailandu merupakan merupakan desa yang berada di Kabupaten Buton Tengah penghasil rumput laut. Rumput laut dikembangkan dengan memanfaatkan sepanjang Pantai desa oleh kelompok nelayan masyarakat setempat. Namun pengetahuan mitra tentang olahan rumput laut masih minim. Selama ini rumput laut hanya dipanen kemudian dikeringkan dengan cara dijemur setelah itu dijual dengan harga yang tergolong murah, Rp 5000/Kg. Padahal jika diolah nilai jual rumput laut akan menjadi lebih tinggi. Tujuan pengabdian ini adalah berupa strategi peningkatan pendapatan kelompok nelayan rumput laut melalui diversifikasi produk dan pemasaran produk olahan berbahan dasar rumput laut.  Kegiatan dilaksanakan mulai dari 20 Agustus sampai 14 September 2024, mitra sasaran sebanyak 20 orang yang merupakan salah satu kelompok nelayan di Desa Tanailandu. Metode pelaksanaan kegiatan pengabdian ini antara lain: sosialisaasi, pelatihan bidang kemasyarakatan, pelatihan bidang produksi, evaluasi dan keberlanjutan program kegiatan. Hasil yang dicapai dari kegiatan pelatihan bidang sosial kemasyarakatan adalah meningkatnya pemahaman terkait diversifikasi produk bahan olahan rumput laut serta pelatihan cara pengemasan dan promosi hasil olahan rumput laut. Selain itu, hasil pelatihan bidang produksi berfokus pada penerapan teknologi dan inovasi pengemasan produk serta brending olahan rumput laut dan pendampingan kepada mitra dalam penerapan teknologi dan inovasi pemasaran penjualan online olahan rumput laut berupa hasil olahan antara lain : keripik rumput laut, stik rumput laut, bakso rumput laut, dodol rumput laut, kue bolu rumput laut, agar-agar dan mie rumput laut. Hasil olahan tersebut diolah menggunakan mesin. Adapun pemasaran online berupa website pemasaran yang dibuat oleh tim abdimas. Hasil evaluasi dari kuisioner menunjukkan bahwa tingkat pemahaman mitra bidang sosial kemasyarakatan dan bidang produksi sebelumnya 100%  mitra kurang paham menjadi paham mencapai 100%. Peningkatan pendapatan berupa harga jual olahan rumput laut paling rendah Rp20.000 (keripik rumput laut) dan paling tinggi Rp200.000 (bolu rumput laut) per kilogramnya
Memperkenalkan Komputer dan Penggunaan Program Microsoft Office Word Pada Peserta Didik SMP Shalsa Billa Fausya; Shalsya Kirana Handayani Putri; Sufiani Sufiani; Arisman Arisman; Femas Aditiya; Evhi Evhi; Anisa Puput Rahayu; Tias Astarima; Samsiar Samsiar; Dewi Sarmila; Surianto Ilham
Jurnal Abdimas Indonesia Vol. 4 No. 3 (2024): Juli-September 2024
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v4i3.998

Abstract

Program Kuliah Kerja Nyata (KKN) merupakan bentuk kegiatan pengabdian kepada masyarakat oleh mahasiswa. Tujuan dari kegiatan pengabdian masyarakat ini adalah memperkenalkan komputer untuk mengaplikasikan program Microsoft Office Word kepada peserta didik. Dalam pelaksanaannya kegiatan pendampingan belajar penggunaan aplikasi Microsoft Office Word dilakukan pada kelas VII B dan VII D SMPN 2 Samaturu yang berfokus pada cara penggunaan komputer atau laptop dan pengoperasian Microsoft Office Word dikalangan pelajar tingkat Sekolah Menengah Pertama. Metode pelaksanaan kegiatan ini adalah perpaduan teori dan praktik serta diskusi. Pemahaman dan penguatan praktik komputer Ms. Office Word dengan menggunakan 1 komputer secara bergiliran. Kegiatan ini dibagi menjadi tiga tahap yaitu tahap perencanaan, pelaksanaan, dan evaluasi. Berdasarkan hasil yang didapatkan rata-rata peserta didik belum fasih dalam mengoperasikan Microsoft Office Word di komputer. Dari hasil yang diperoleh peserta didik masih kaku dalam mengetik, karena siswa jarang menggunakan komputer sehingga masih belum hafal dan terbiasa dengan tata letak tombol-tombol keyboard dan menu-menu yang ada di Microsoft Office Word. Selain itu Microsoft Office Word memiliki banyak ikon-ikon yang membuat peserta didik bingung mengoperasikan aplikasi tersebut.
ANALISIS KESIAPAN INSTANSI DALAM PENERAPAN PAJAK NATURA (STUDI KASUS PADA KABUPATEN BUTON TENGAH) Marshanda, Ade Linda; Ilham, Surianto; Kartomo, Kartomo
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.v8i1.2061

Abstract

This study aims to analyze the readiness of government agencies in implementing in-kind taxes in accordance with the Regulation of the Minister of Finance (PMK) Number 66 of 2023 in Central Buton Regency. This study uses a qualitative approach with a case study type. Data sources consist of primary data in the form of interviews with government officials and academics, as well as secondary data from regulations, journals, and official documents. Data analysis was carried out using a descriptive-qualitative method with the stages of data reduction, data presentation, and verification. The results of the study indicate that the readiness of agencies in implementing in-kind taxes is still low. This is due to the lack of socialization from the central government, the absence of clear technical guidelines, and limited human resources and infrastructure that support the implementation of this policy. The efforts that have been made by the relevant agencies are still internal and have not reached the stage of effective implementation. Keywords:
ANALISIS SISTEM INFORMASI AKUNTANSI ATAS BARANG LELANG PADA PT. PEGADAIAN CABANG POMALA UNIT TANGGETADA Hikmawati; 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.v8i2.2099

Abstract

study aims to understand the role of accounting information systems for auction goods at PT. Pegadaian Pomala Branch. A qualitative approach was employed in this research, with data gathered through observation, interviews, and documentation. The techniques for analyzing the data include collection, reduction, and conclusion drawing. Findings from the study reveal that the accounting information system's role in managing auction goods at the PT. Pegadaian Pomala Branch Tanggetada Unit has carried out its duties well, and has proven effective in managing and calculating the selling price of auction goods. This system helps reduce credit congestion through systematic and computerized data collection, and ensures transparency and accountability in financial reports. This can be seen when a transaction occurs, it will be directly recorded by the system and must go through authorized approval. Seen from: Auction minutes, daily cash report, auction revenue money, archive documents, and documents for the auction process. Keywords: Systems, Information, Accounting
ANALISIS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN KOLAKA Sulqifly, Sulqifly; Sabarudin, Sabarudin; 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.v8i2.2191

Abstract

Analysis of Government Agency Performance Accountability Reports at the Kolaka Regency Education and Culture Office The purpose of this study was to analyze the Government Agency Performance Accountability Report (LAKIP) at the Kolaka Regency Education and Culture Office. The research approach used in this study is to use a qualitative approach. This research was conducted at the Culture and education office of Kolaka Regency which is located at Jalan Pemuda No. 181, Kolaka District, Kolaka Regency, Southeast Sulawesi Province. The time in this research was conducted from November 2024 to January 2025. . The data sources used in this study were primary data and secondary data. Data analysis was carried out using Descriptive Qualitative methods (describing and explaining) Performance accountability at the Kolaka Regency Education and Culture workplace. The study’s findings indicated that the realization of performance achievements in 2023 showed that: (1) the Expected Years of Schooling target in 2023 was 13.75% while the realization was 13.95%, (2) the Average Years of Schooling target was 9.25% while the realization was 9.06%, and (3) the Percentage of Arts and Culture Centers target was 50.00% while the realization was 52.03%. In addition, the success in realizing the predetermined performance targets is inseparable from the hard work of the Service Office. Keywords: Analysis, Report Accountability, Performance
ANALISIS PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG BERDASARKAN PSAK NO 202 PADA ASTRA MOTOR KOLAKA Hardilla, Hardilla; Sabarudin, Sabarudin; 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.v8i2.2194

Abstract

The Research Was Conducted By Hardilla, With Student Id Number 211830897, Under The Title “Analysis Of The Application Of Merchandis Inventory Recording And Assesment Methods At Astra Motor Kolaka”. The Thesis Advisor Is Sabaruddin, SE.,M.M.,Ak.,C.FA And The Second Advisor Is Surianto Ilham, SE.,M.Acc.,Ak.,CA This Study Aims To Analyze The Method Of Recording And Assessing Merchandise Inventory At Astra Motor Kolaka And Assess Its Compliance With Financial Accounting Standart Statements (Psak) No. 202. The Research Method Used Is A Desriptive Qualitative Approach With Data Collection Techniques Through Interviews, Observations, And Doucumentation. The Results Of The Study Indicate That Astra Motor Kolaka Still Applies A Conventional Inventory Recording System That Tends To Resemble The Periodic Method And Has Not Used A Standard Inventory Valuation Method Such As Fifo, Or Average. This Shows That The System Used Is Not Fully In Accordance With The Provisions Of Psak No. 202. The Application Of This Inappropriate Method Has The Potential To Affect The Accuracy Of The Presentation Of The Company’s Finansial Statements. Therefore, It Is Recomended That The Company Immediately Evaluate The Inventory Recording And Valuation System To Comply With Applicable Accounting Standards.
Co-Authors Andi, Mutiara Sari Anisa Puput Rahayu Arisman Arisman Bustang Bustang Dewi Sarmila Evhi Evhi Femas Aditiya Fitra, Ramad Arya Hardilla, Hardilla Hikmawati Iswan, Andi Jumriani, Jumriani Kartomo, Kartomo La Ode Turi La Sudarman Lusiani, Kadek Evi Mardiana Marshanda, Ade Linda Nekstriani Nichen, Nichen Nur Anisa Risal, Muh Afdal Sabarudin , Sabarudin Sabarudin Sabarudin Samsiar Samsiar Sapriyadi Sarimuddin, Sarimuddin sasmita nabila syahrir Shalsa Billa Fausya Shalsya Kirana Handayani Putri Siskawati, Siskawati Sri Rezeki Sufiani Sufiani Sukrin, Simun Sulqifly, Sulqifly Supardi, Dewi Syahrir, Sasmita Nabila Tias Astarima Triani, Neks Yuyun Anggraini Zulman, Zulman