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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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Sosialisasi Peran Masyarakat Dalam Menghadapi Inflasi Pangan di Kecamatan Tanggetada, Kabupaten Kolaka Sabarudin , Sabarudin; Ilham, Surianto; Nichen, Nichen; Iswan, Andi; Triani, Neks
Jurnal Pengabdian Sosial Vol. 2 No. 9 (2025): Juli
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/gqr52r02

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran masyarakat Kecamatan Tanggetada, Kabupaten Kolaka, mengenai peran strategis mereka dalam menghadapi inflasi pangan. Inflasi pangan merupakan isu yang berdampak langsung terhadap daya beli dan ketahanan pangan rumah tangga, terutama di wilayah pedesaan. Melalui metode sosialisasi, diskusi interaktif, dan penyuluhan, kegiatan ini memberikan edukasi terkait penyebab inflasi pangan, dampaknya terhadap kehidupan sehari-hari, serta langkah-langkah yang dapat dilakukan masyarakat, seperti diversifikasi pangan lokal, penguatan kelompok tani, dan pemanfaatan pekarangan untuk ketahanan pangan keluarga. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap isu inflasi pangan dan munculnya inisiatif lokal untuk menerapkan strategi ketahanan pangan mandiri. Kegiatan ini diharapkan dapat menjadi langkah awal dalam membangun kesadaran kolektif masyarakat dalam mendukung stabilitas pangan di tingkat lokal.
STUDI KOMPARATIF PENETAPAN TARIF JASA RAWAT INAP DENGAN METODE BIAYA TRADISIONAL DAN ACTIVITY BASED COSTING (STUDI KASUS PADA UPTD PUSKESMAS POMALAA KABUPATEN KOLAKA) Andi, Mutiara Sari; Kartomo, Kartomo; 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.v8i2.2329

Abstract

Study Komperatif Determination of Inpatient Service Rates Using Traditional Cost Methods and Activity Based Costing (Case Study at UPTD Pukesmas Pomalaa, Kolaka Regency). This study aims to determine the method of setting inpatient service rates using the traditional cost method and to determine the method of setting inpatient service rates using the activity based costing method at the Pomalaa Health Center UPTD, Kolaka Regency. Field research and library research were the research methods used in this study. Researchers employ observation, interviews, and documentation analysis as data collection methods. In order to determine inpatient service rates using the activity-based costing method, this study employed quantitative descriptive analysis as its data analysis tool. The results of this study indicate that the inpatient service rates using the activity based costing method when compared to the inpatient service rates that have been set by the BLUD UPTD Pomalaa Health Center currently using the traditional method, then using the activity based costing method provides higher rates for class 1 inpatient care. With a difference of Class I Rp 182,947. Keywords: Service Rates, Traditional Method, Activity Based Costing Method.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH (PSAP) NO.01 PADA KANTOR CAMAT TANGGETADA Risal, Muh Afdal; 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.v8i2.2337

Abstract

The purpose of this study is to determine the implementation of PSAP 01 concerning the Presentation of Government Financial Statements in the Tanggetada Sub-district Government. This study examines the problem using a qualitative method. Sugiyono, (2013) stated that this study has a post-optimism basis which means that the key instrument in the study is the researcher himself with data collection techniques using triangulation techniques and has results that emphasize more on meaning. This study focuses on the balance of elements presented in the financial statements of the Tanggetada Sub-district Government with PSAP No. 01. The Tanggetada District Government has prepared a financial report as a form of accountability for regional financial management, in this case the Regional Revenue and Expenditure Budget (APBD) of Kolaka Regency which includes the Tanggetada District Government in a timely manner. This Financial Report provides relevant information regarding the financial position and performance achievements of the Tanggetada District Government. Keywords: Presentation Analysis, Financial Reports, PSAP 01
ANALISIS PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 335 PADA MASJID RIYADHUS SHALIHIN KEL. LALOEHA, KEC. KOLAKA, KAB. KOLAKA Jumriani, Jumriani; 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.v8i2.2218

Abstract

This study examines the challenges and opportunities in implementing ISAK No. 335 at the Riyadhus Shalihin Mosque in Kolaka. Using a qualitative descriptive approach, data were collected from the mosque's financial records and its management. Findings indicate that ISAK 335 has not been applied due to limited training, low understanding of accounting standards, lack of technology, and minimal external stakeholder support. Financial reports remain informal and non-compliant with ISAK 335. The absence of audits and low awareness of transparency further hinder adoption. Without external support through training, technical aid, and accountability demands, implementation of ISAK 335 is unlikely in the near future. Keywords: Financial statements, ISAK 335, Riyadhus Shalihin Mosque
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Siskawati, Siskawati; Triani, Neks; 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.v8i2.2232

Abstract

This research is conducted to explore how liquidity and profitability influence the stock values of transportation sector firms listed on the Indonesia Stock Exchange. Employing a quantitative approach, the study gathers data through a documentation method by analyzing financial statements available on the official IDX website (www.idx.co.id). The research population includes all transportation firms recorded on the IDX from 2020 to 2023, with a purposive sampling technique selecting 17 companies as the research sample. The findings reveal that both liquidity and profitability exert a significantly positive impact on stock values. These results highlight that liquidity and profitability serve as crucial determinants in shaping stock price movements within corporate entities.Keywords: Liquidity, Profitability, Stock Prices
ANALISIS PENERAPAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM PENGELOLAAN KEUANGAN DESA PADA DESA KUKUTIO KABUPATEN KOLAKA Ilham, Surianto; Lusiani, Kadek Evi
Jurnal Akuntansi Kompetif Vol. 5 No. 2 (2022): Tantangan dan Solusi Akuntansi dalam Meningkatkan Kinerja Sektor Publik dan Pri
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i2.953

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Sistem Keuangan Desa (SISKEUDES) dalam pengelolaan keuangan desa, kesesuaian tahapan pengelolaan keuangan dengan Peraturan Menteri Dalam Negeri (Permendagri) Nomor 20 Tahun 2018, dan dampak penerapannya. Sistem Keuangan Desa (SISKEUDES) di Desa Kukutio. Kabupaten Kolaka. Penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan deskriptif, yaitu menyajikan data dengan cara mendeskripsikan atau menggambarkan fenomena yang terjadi. Hasil penelitian ini menunjukkan bahwa dalam pelaksanaannya Desa Kukutio sendiri telah mengikuti tahapan-tahapan yang telah diatur dalam Peraturan Menteri Dalam Negeri (Permendagri) Nomor 20 Tahun 2018. Hal ini terlihat dari kepatuhan pemerintah Desa Kukutio yang mengikuti peraturan yaitu Permendagri Nomor 20 Tahun 2018 dimana dalam pelaksanaan pengelolaan keuangan desa tidak dapat dilakukan sebelum dana desa dicairkan sehingga dalam melaksanakan segala kegiatan yang berhubungan dengan keuangan hanya dapat dilakukan pada saat dana desa dicairkan. Begitu juga dengan 3 (tiga) tahap lainnya yaitu tahap perencanaan, penatausahaan, dan pelaporan, Desa Kukutio dalam mengimplementasikan aplikasi Siskeudes versi 2.0 tahun 2020 ini sesuai dengan Permendagri Nomor 20 Tahun 2018
Pemberdayaan Nelayan Melalui Inovasi Bubu dan Pengolahan Abon Ikan di Desa Watorumbe Ramad Arya Fitra; Surianto Ilham; Agusriyadin Agusriyadin; Juhardin Juhardin; Syahrul Muhamad; Poniasih Lelawatty
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v7i1.7468

Abstract

Desa Watorumbe di Kabupaten Buton Tengah merupakan salah satu desa yang terletak di wilayah pesisir pantai dengan hasil utama berasal dari tangkapan laut. Penduduk desa pada umumnya berprofesi sebagai nelayan. Rendahnya pengetahuan nelayan dalam meningkatkan pendapatan dari sumber mata pencaharian memberi tantangan bagi tim pengabdian untuk melakukan kegiatan pemberdayaan masyarakat. Inovasi yang diperkenalkan berupa pengembangan bubu ikan modern, alat tangkap efisien dan ramah lingkungan dengan bahan tahan lama serta desain sesuai kondisi perairan lokal. Inovasi ini meningkatkan hasil tangkapan, mengurangi kerusakan lingkungan, dan mendukung peningkatan kesejahteraan ekonomi nelayan pesisir. Tujuan kegiatan pengabdian masyarakat untuk meningkatkan pendapatan dan kemampuan mitra melalui inovasi bubu dan pembuatan abon ikan. Metode pelaksanaan kegiatan berupa sosialisasi kegiatan, pelatihan pembuatan inovasi bubu, abon ikan dan penyusunan laporan keuangan sederhana serta evaluasi kegiatan. Waktu pelaksanaan dari 21 Juni sampai 31 Juli 2025 dengan mitra sasaran berjumlah 15 orang yang tergabung dalam Kelompok Nelayan Perikakan Balaki Jaya. Hasil pengabdian menunjukkan bahwa dari inovasi bubu menghasilkan 40 buah bubu dengan harga Rp365,000/bubu. Hasil tangkapan bubu berupa ikan yang sebelumnya dijual Rp15,000/Kg menjadi Rp45,000/Kg terjadi kenaikan sebesar Rp30,000 dengan persentase kenaikan sebesar 67%, . Hasil pengolahan abon ikan dijual Rp50,000/cup (1 cup 500 gram) yang juga meningkatkan pendapatan masyarakat sebesar 42,8%. Hasil pengukuran post tes setelah kegiatan menunjukkan bahwa secara keseluruhan terdapat peningkatan pemahaman mitra dengan kategori mampu yang sebesar 68,23% dengan persentase kenaikan kemampuan sebesar 90,97%. Sehingga tingkat kemampuan mitra pengabdian dapat dikatakan tinggi setelah dilakukan kegiatan pemberdayaan Masyarakat
ANALISIS DEPRESIASI AKTIVA TETAP ALAT BERAT DALAM MENINGKATKAN LABA PERUSAHAAN KONTRAKTOR PERTAMBANGAN DAN PERDAGANGAN (Studi Kasus pada PT. Aneka Mineral Mining di Pomalaa) Nurul Hidayati; Sasmita Nabila Syahrir; Surianto Ilham
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2646

Abstract

Analysis of Fixed Asset Depreciation in Increasing the Profit of Mining and Trading Contractor Companies (Case Study of PT. Aneka Mineral Mining in Pomalaa). This research aims to conduct a comparative analysis of depreciation methods to identify the advantages and disadvantages of each, so that researchers can provide relevant input to companies with reference to the provisions of PSAK No. 216. In analyzing the phenomenon under study, this study adopts a qualitative perspective implemented through a case study design. Data was collected through a series of procedures including documentation tecniques, semi-structured interviews, and direct observation in the field. Data analysis techniques use constant comparative techniques to compare the depreciation methods currently used by companies with relevant depreciation methods. Keywords: Depreciation Method, Fixed Assets, Profit Increase.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024 Fahmi Fahmi; Sasmita Nabila Syahrir; Surianto Ilham; Iien Rohmatin Nisa
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2740

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on firm value in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The mining sector was selected because of its high environmental and social impact, which increases public and regulatory pressure for transparent CSR implementation. A quantitative correlational approach was applied using secondary data obtained from companies’ annual reports and sustainability reports. The sampling technique employed purposive sampling, resulting in 8 mining companies with 40 firm-year observations. CSR was measured using a disclosure index based on the Global Reporting Initiative (GRI) guidelines, covering environmental, social, and economic dimensions. Firm value was proxied by Price to Book Value (PBV), reflecting market assessment of the company’s performance and future prospects. The results of descriptive analysis indicate that CSR disclosure levels among sampled companies are generally high and relatively homogeneous, with an average score close to full disclosure. Meanwhile, firm value shows greater variability across observations. The simple linear regression analysis demonstrates that CSR does not have a statistically significant effect on firm value, as indicated by a significance value of 0.874 (p > 0.05) and a very low coefficient of determination. This finding suggests that limited variation in CSR disclosure reduces its explanatory power in influencing market valuation. Additionally, investors in the Indonesian capital market may place stronger emphasis on financial performance indicators, profitability, and macroeconomic conditions rather than CSR disclosure alone. Therefore, although CSR plays an essential role in maintaining corporate legitimacy and reputation, its direct impact on firm value in the mining sector during the post-pandemic period is not empirically supported.
PENGARUH KINERJA PELAYANAN BAPENDA DAN EFEKTIVITAS PENGELOLAAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP PEMBANGUNAN DAERAH (STUDI PERSEPSI WAJIB PAJAK DI KABUPATEN KOLAKA) Icha Apriani; Arnadi Chairunnas; Surianto Ilham; Iien Rohmatin Nisa
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2741

Abstract

The Effect of the Service Performance of the Regional Revenue Agency (BAPENDA) and the Effectiveness of Regional Original Revenue (PAD) Management on Regional Development in Kolaka Regency. Supervisors: Arnadi Chairunnas and Surianto Ilham. This study aims to analyze the effect of the service performance of the Regional Revenue Agency (BAPENDA) and the effectiveness of Regional Original Revenue (PAD) management on regional development in Kolaka Regency. Good service performance of BAPENDA and effective PAD management are expected to improve the financial capacity of the region in supporting regional development. This study uses a quantitave approach with an associative rearch type. The data used are primary data obtained through questionnaires distributed to regional taxpayers in Kolaka Regency who have interacted with the Regional Revenue Agency (BAPENDA).the number of samples in the study was 80 respondents.The data analysis technique used was multiple linear regression analysis with the help of SPSS version 25. The results show that partially the service performance of BAPENDA has a positive and significant effect on regional development in Kolaka Regency. The effectiveness of Regional Original Revenue (PAD) management a and significant effect on regional regional development. Simultaneously, the service performance of BAPENDA and the effectiveness of PAD management have a positive and significant effect on regional development. These results indicate that improving the quality of BAPENDA services and effective PAD management can support regional development and improve community welfare.Keywords: BAPENDA Service Performance, Effectiveness of PAD Management, Regional Development
Co-Authors Agusriyadin, Agusriyadin Andi Rezah Tenri Zizih Andi, Mutiara Sari Anisa Puput Rahayu Arisman Arisman Arnadi Chairunnas Bustang Bustang Bustang Bustang Dewi Sarmila Evhi Evhi Fahmi Fahmi Femas Aditiya Fitra, Ramad Arya Hardilla, Hardilla Hasmawati Timpa Hikmawati Icha Apriani Iien Rohmati Nisa Iien Rohmatin Nisa Ikbal Ikbal Iswan, Andi Juhardin Juhardin Jumriani, Jumriani Kartomo, Kartomo La Ode Turi La Sudarman Lusiani, Kadek Evi Maharani Mardiana Marshanda, Ade Linda Nekstriani Nichen, Nichen Nur Anisa Nurul Hidayati Poniasih Lelawatty Rahmiati Rahmiati Ramad Arya Fitra Risal, Muh Afdal Sabarudin , Sabarudin Sabarudin Sabarudin Samsiar Samsiar Sapriyadi Sapriyadi, Sapriyadi Sarimuddin, Sarimuddin Sasmita Nabila Syahrir sasmita nabila syahrir Sasmita Nabilah Syahrir Satriana Satriana Shalsa Billa Fausya Shalsya Kirana Handayani Putri Siskawati, Siskawati Sri Rezeki Sri Surti Ramadani Sri Wulandari Sufiani Sufiani Sukrin, Simun Sulqifly, Sulqifly Supardi, Dewi Syahrir, Sasmita Nabila Syahrul Muhamad Tias Astarima Triani, Neks Yuyun Anggraini Zulman, Zulman