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All Journal JURNAL ILMU EKONOMI & SOSIAL Jurnal Progres Ekonomi Pembangunan Mega Aktiva: Jurnal Ekonomi dan Manajemen Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Indonesian Journal of Islamic Economics and Finance Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Jurnal Akademik Pengabdian Masyarakat Jurnal Penelitian Pendidikan Indonesia JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi dan Keuangan Tamilis Synex: Multidimensional Collaboration Atestasi : Jurnal Ilmiah Akuntansi Sinergi : Jurnal Ilmiah Multidisiplin
Mulyati Akib
Faculty Economic And Business, Halu Oleo University
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Physics Public Health Social Sciences Other

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Peningkatan Literasi Proses Bisnis yang Berkelanjutan pada Kelompok Usaha Tani Jeruk Desa Amohola Safaruddin safaruddin; Arifuddin Arifuddin; Mulyati Akib; Nitri Mirosea; Satira Yusuf; Si Made Ngurah Purnaman; Andi Muhammad Fuad Ramadhan; Syaiah Syaiah; Hasnidar Hasnidar; Taufan Sufatriansa Awal; Siti Anugrah Halwia
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 5 No. 1 (2026): Jurnal Penyuluhan dan Pemberdayaan Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v5i1.2124

Abstract

Indonesia memiliki potensi besar untuk pengembangan jeruk manis yang menjadi salah satu komoditas hortikultura prospektif, namun Kelompok Usaha Tani Jeruk Desa Amohola masih menghadapi rendahnya literasi proses bisnis berkelanjutan yang berdampak pada efisiensi produksi, pemasaran, dan pengelolaan sumber daya. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan kesiapan mitra dalam menerapkan proses bisnis yang terintegrasi aspek ekonomi, sosial, dan lingkungan. Metode kegiatan meliputi identifikasi kebutuhan, sosialisasi, pelatihan, dan pendampingan menggunakan pendekatan Triple Layered Business Model Canvas (TLBMC), disertai monitoring serta evaluasi melalui kuesioner. Kegiatan melibatkan 23 peserta yang terdiri atas aparat desa, kelompok tani, dan mahasiswa. Evaluasi dilakukan melalui pre-test dan post-test untuk menilai peningkatan pengetahuan peserta serta observasi partisipasi masyarakat. Hasil evaluasi menunjukkan materi dinilai jelas oleh 60,87% peserta (jelas/sangat jelas), relevan oleh 65,21% (relevan/sangat relevan), dan bermanfaat oleh 65,21% (bermanfaat/sangat bermanfaat). Metode penyuluhan dinilai efektif oleh 69,56% peserta (efektif/sangat efektif) dan tingkat kesiapan mitra untuk mengimplementasikan proses bisnis berkelanjutan juga tinggi (69,56% siap/sangat siap). Program kegiatan ini menunjukkan efektifnya kegiatan dalam meningkatakan literasi dan kesiapan penerapan praktik usaha tani jeruk yang lebih efisien serta ramah lingkungan, berorientasi pada peningkatan produktivitas, kualitas produk, dan pendapatan, serta tersusunnya modul/panduan proses bisnis berkelanjutan sebagai acuan implementasi.
PENGARUH REKOMENDASI AUDIT KINERJA TERHADAP CAPAIAN INDIKATOR KINERJA UTAMA (IKU) PADA KEMENTERIAN PERIKANAN KABUPATEN MUNA Shally Amalia Nur’aini; Mulyati Akib
Tamilis Synex: Multidimensional Collaboration SPECIAL ISSUE Tamilis Synex: Multidimensional Collaboration 2025
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/tls.vi.890

Abstract

This study aims to analyze the effect of performance audit recommendations on the achievement of Key Performance Indicators (KPI) in government agencies. Performance audit is one of the monitoring mechanisms that plays a role in providing strategic feedback for agencies in improving the efficiency, effectiveness, and accountability of program implementation. KPI achievement is a benchmark for the success of implementing organizational tasks and functions in a measurable manner. This study uses a quantitative approach with a simple linear regression method, and data is collected through questionnaires and documentation at agencies that have received audit recommendations for at least two consecutive years. The results of the study indicate that performance audit recommendations have a positive and significant effect on KPI achievement, with a regression coefficient value of 0.893 and a significance value of 0.000 (<0.05). The coefficient of determination (R²) value of 0.664 indicates that 66.4% of the variation in KPI achievement can be explained by the implementation of audit recommendations. Thus, the better the follow-up to audit recommendations, the higher the KPI achievement of government agencies. This study emphasizes the importance of performance audits as an evaluation tool as well as a driver of improving the performance of public sector agencies. Audit recommendations that are carried out consistently contribute significantly to the achievement of organizational performance targets.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN COPRORATE SOCIAL REPONSCIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Anan Maruf; Mulyati Akib; Ika Maya Sari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3214

Abstract

Penelitian ini bertujuan menguji pengaruh Good Corporate Governance (GCG) yang diproksikan dengan komisaris independen dan pengungkapan Corporate Social Responsibility (CSR) terhadap kinerja keuangan (ROA) pada perusahaan tambang subsektor batubara di BEI periode 2021–2025. Populasi sebanyak 46 perusahaan, dengan sampel 12 perusahaan yang dipilih secara purposive sampling, menghasilkan 60 data observasi. Data kuantitatif sekunder diperoleh dari laporan tahunan dan keberlanjutan, dikumpulkan melalui dokumentasi dan studi pustaka. Analisis menggunakan regresi data panel dengan E-Views 12, dan Fixed Effect Model terpilih sebagai model terbaik. Hasil menunjukkan GCG berpengaruh positif terhadap kinerja keuangan, yang berarti pengawasan komisaris independen mampu mendorong profitabilitas melalui manajemen yang lebih transparan dan akuntabel. Sedangkan pengungkapan CSR tidak berpengaruh terhadap kinerja keuangan, yang berarti manfaat CSR bersifat jangka panjang dan belum berdampak selama periode pengamatan. Dengan demikian, GCG terbukti lebih relevan daripada pengungkapan CSR dalam menjelaskan kinerja keuangan pada subsektor batubara di Indonesia selama periode penelitian.
Model Transformasi UMKM Desa Berbasis Digitalisasi dan Penguatan Usaha Produktif dalam Mendukung SDGs 1 di Desa Sorue Jaya Laode Suriadi; Nursaban Romy Suleman; Mulyati Akib; Yusuf Yusuf
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 05 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i05.2894

Abstract

This community engagement program aimed to strengthen MSME capacity in Sorue Jaya Village through digital marketing, financial management, productive business development, and market expansion to support SDG 1. The program involved 20 MSME participants engaged in processed agricultural products, fisheries, culinary activities, and small-scale trading. Activities included needs assessment, socialization, training, hands-on practice, mentoring, and evaluation. Capacity was assessed using a 20-item Likert-scale instrument covering digital marketing, financial management, productive business development, digital operational skills, and market access. Pre-test and post-test scores were converted to a 0–100 scale. Results showed that the average score increased from 48.95 to 79.95, representing a 31.00-point increase or 63.33% improvement from the initial score. Participants also improved their ability to activate marketplaces, use business social media, and apply simple digital bookkeeping. The integrated approach effectively strengthened MSME capacity and supported sustainable rural economic empowerment.
The Influence of Competence, IT Utilization, and SAP Implementation on Financial Report Quality in Kendari Siti Mahisa Putri Amalia; Mulyati Akib; Erwin Hadisantoso
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10412

Abstract

The Kendari City Government has received an Unqualified Opinion (Wajar Tanpa Pengecualian or WTP) from the Audit Board of Indonesia (BPK) for more than a decade, yet a mismatch between employees' educational backgrounds and their financial management roles remains, alongside inconsistent evidence on how competence affects financial report quality. This study examines the influence of competence, information technology utilization, and government accounting standards (SAP) implementation on financial report quality among 168 respondents from a population of 172 financial managers across 44 Regional Apparatus Organizations (OPD) in Kendari City, selected through total sampling. Data were analyzed using multiple linear regression with SPSS 26. The three variables simultaneously show a positive and significant effect on financial report quality (F=113.304, Sig=0.000), explaining 66.3 percent of its variation (Adjusted R square=0.663). Partially, SAP implementation has the strongest effect (t=6.572, Sig=0.000), followed by information technology utilization (t=3.863, Sig=0.000) and competence (t=2.761, Sig=0.006). SAP implementation's dominance suggests that standardized accounting regulations can compensate for uneven competence caused by the educational mismatch, consistent with agency theory's view of formal rules as a mechanism to reduce information asymmetry. This study recommends prioritizing SAP compliance, optimizing information technology use, and continuously improving financial managers' competence.
Co-Authors Aldino Pasha Alyah Maura Maharani Anan Maruf Andi Muhammad Fuad Ramadhan Aqli Angraini Gamoro Arifuddin Arifuddin Emillia Nurdin Ernawati Ernawati Firda Latifah Fitriyani Hadisantoso, Erwin Hasbudin Hasnidar, . Ika Maya Sari Intihanah Intihanah Ishak Awaluddin Israyanti, Israyanti La Angga La Ode Fais Hazmil La Ode Muhammad Arfan Samrin Laode Suriadi Larasanti Cahyaningsih Nasrullah Dali Nita Hasnita Nitri Mirosea Nur Asni Nurdin, Emillia Nursaban Romy Suleman Qonita Hafidzah Rindi Ashari Riska Fadliah Rosnawintang Safaruddin Safaruddin Salmiati Sarah Andini Satira Yusuf Sely Damayanti Shally Amalia Nur’aini Si Made Ngurah Purnaman Siti Anugrah Halwia Siti Mahisa Putri Amalia Stefany Lambe Syaiah Taufan Sufatriansa Awal Tuti Dharmawati Waode Aswati Waode Meliati Wiranto, Riswan Yusuf Yusuf