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All Journal Jurnal Pengabdian kepada Masyarakat JURNAL PENGABDIAN MASYARAKAT AKADEMISI Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Akademik Pengabdian Masyarakat Escalate : Economics and Business Journal Al Urwah : Sharia Economics Journal Jurnal Akuntansi dan Keuangan JANUR Accounting Student Series on Emerging Trends
Fitriaman Fitriaman
Department Of Accounting Faculty Of Economics And Business Halu Oleo University, Kendari
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENERAPAN PSAK NO.109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA KENDARI Ishak Awaluddin; Fitriaman; Muhammad Syahrul Mubarak
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.v9i2.189

Abstract

Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan PSAK No.109 tentang akuntansi zakat, infaq/sedekah pada Badan Amil Zakat Nasional (BAZNAS) Kota Kendari. Jenis penelitian yang digunakan dalam penelitian ini adalah data kualitatif. Penelitian ini dilakukan dengan menggunakan metode deskriptif. Metode pengumpulan data yang dilakukan pada penelitian ini yaitu melalui wawancara dan dokumentasi. Penelitian menunjukkan bahwa proses pencatatan akuntansi di BAZNAS Kota Kendari dapat disimpulkan sebagai berikut: Perlakuan dan penerapan akuntansi untuk zakat, infak, dan sedekah di BAZNAS Kota Kendari menggunakan sistem pencatatan berbasis kas. Sistem ini mencatat transaksi berdasarkan konsep pengakuan aktual. Dalam proses pencatatan, BAZNAS Kota Kendari menggunakan sistem terkomputerisasi. Berdasarkan PSAK No. 109, penerapan akuntansi zakat, infak, dan sedekah di BAZNAS Kota Kendari telah sesuai dalam hal pengakuan dan pengukuran. Dalam penyajian, BAZNAS Kota Kendari sudah memisahkan dana zakat, infak, sedekah, dan dana non-halal. Namun, dalam pengungkapan dana zakat, infak, dan sedekah, BAZNAS Kota Kendari belum sepenuhnya sesuai karena sebagian yang disyaratkan oleh PSAK No. 109 belum di ungkapkan.
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN BERDASARKAN SAK-EMKM PADA UMKM KOTA KENDARI (Studi Kasus Pada Toko Pilihan Fashion) Fitriaman; La Ode Anto; Sahrina Ramadhani
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.v9i2.205

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi persediaan berdasarkan SAK EMKM pada Toko Pilihan Fashion Kota Kendari. Jenis penelitian ini adalah analisis deskriptif. Metode pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Hasil penelitian menunjukan bahwa sistem pencatatan, pengakuan dan pengukuran persediaan pada Toko Pilihan Fashion sudah sesuai dengan SAK EMKM. Namun, metode penilaian persediaan pada Toko Pilihan Fashion belum sesuai SAK EMKM. Pengungkapan persediaan dilakukan dengan mengungkap informasi biaya persediaan dengan menggunakan rumus biaya Metode MPKP-Sistem Periodik. Namun, penyajian persediaannya belum sesuai dengan SAK EMKM. Toko Pilihan Fashion belum sesuai menerapkan SAK EMKM terkait akuntansi persediaan.
Peningkatan Literasi Pajak Masyarakat Melalui Program Edukasi Di Badan Pendapatan Daerah Kota Kendari Husin Husin; Nitri Mirosea; Fitriaman Fitriaman; Syaiah Syaiah; Hasnidar Hasnidar; Andi Muhammad Fuad Ramadhan Basru; Si Made Ngurah Purnaman; Taufan Sufatriansa Awal; La Ode Muhammad Arfan Samrin; Dzulfikri Azis Muthalib
Jurnal Pengabdian Masyarakat Nusantara (JANUR) Vol 1 No 2 (2025): Janur Vol. 1, No. 2 (Desember 2025)
Publisher : Media Inovasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65316/janur.v1i2.13

Abstract

Rendahnya literasi pajak masyarakat menjadi salah satu faktor utama yang menghambat optimalisasi penerimaan pajak daerah. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi pajak di Kota Kendari melalui edukasi yang dilaksanakan di Badan Pendapatan Daerah (Bapenda) Kota Kendari. Pendekatan yang digunakan adalah pendekatan edukatif partisipatif dengan metode observasi, wawancara, dan dokumentasi. Kegiatan dilakukan melalui presentasi dan diskusi interaktif yang melibatkan pegawai Bapenda untuk memperkuat strategi edukasi pajak dan mengidentifikasi kendala dalam pelaksanaannya. Hasil kegiatan menunjukkan bahwa pegawai Bapenda memperoleh peningkatan pemahaman mengenai strategi peningkatan literasi pajak masyarakat, serta menyadari pentingnya penggunaan media digital sebagai sarana sosialisasi pajak yang lebih efektif. Selain itu, tersusun rancangan materi edukasi pajak yang aplikatif dan rencana implementasi edukasi berbasis media digital. Evaluasi kegiatan menunjukkan respon positif dari peserta dengan peningkatan kesadaran terhadap pentingnya pajak bagi pembangunan daerah.
PENERAPAN TATA KELOLA DESA MELALUI PENDEKATAN PEMBANGUNAN ZONA INTEGRITAS DESA (ZiDes) DI DESA MATA WAWATU KECAMATAN MORAMO UTARA KABUPATEN KONAWE SELATAN La Ode Anto; Fitriaman Fitriaman; Syamsir Nur; Ika Maya Sari; Waode Aswati; Omasrianto Omasrianto
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 4 (2024): Oktober : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i4.921

Abstract

This study examines the implementation of village governance through the Zona Integritas Desa (ZiDes) approach in Mata Wawatu Village, Moramo Utara District, South Konawe Regency. The ZiDes program aims to enhance transparency, accountability, and community participation in village governance, as well as to reduce the potential for mismanagement of village funds. This research employs a qualitative descriptive method, which includes literature review, in-depth interviews with village officials and community members, field observations, and documentation analysis. The findings indicate that the implementation of ZiDes has successfully improved village governance through increased transparency, strengthened accountability, and more active community participation. However, challenges remain in terms of human resource capacity and raising community awareness.
PENGARUH LITERASI KEUANGAN DAN FINANCIAL TECHNOLOGY TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA Wahyu Dwi Sukma; Andi Basru Wawo; Fitriaman
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.1

Abstract

This study aims to determine and analyze the effect of financial literacy and financial technology on the personal financial management of students of the Accounting Department, Faculty of Economics and Business, Halu Oleo University. The sample of this study used a purposive sampling technique with a total of 92 students in the Accounting Department, Faculty of Economics and Business, Halu Oleo University. Methods of data collection using a questionnaire. Data analysis used descriptive analysis methods and multiple regression analysis with the help of the IBM SPSS Statistics version 26 program. The results of this study indicate that (1) Financial Literacy has a significant effect on Personal Financial Management. (2) Financial technology has a significant effect on Personal Financial Management. (3) Financial Literacy and Financial technology simultaneously have a significant effect on Personal Financial Management.
PENGARUH SIMPANAN DAN PINJAMAN ANGGOTA KOPERASI TERHADAP SISA HASIL USAHA  Siska; Husin; Fitriaman
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.5

Abstract

This study aims to examine and determine the effect of Member Deposits and Loans on the Remaining Cooperative Business Results at the Savings and Loans Cooperative of the Women's Amanah Economic Institution. The type of research in this study is quantitative research. The data sources used are secondary data in the form of member deposit records, member loans and remaining operating results. The data collection method in this study used documentation. The research methods used are descriptive analysis methods and multiple linear regression analysis with the help of IBM SPSS Statistical Version 25 software application. The results of this study show that (1) Deposits of partial members have a significant and positive effect on the remaining operating results of the cooperative. (2) Member loans have a significant and partial positive effect on the remaining operating results. (3) Member deposits and member loans simultaneously or jointly have a significant and positive influence on the remaining operating results. 
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PADA PT POS INDONESIA (PERSERO) CABANG RAHA  Dewi Rizki; Ishak Awaluddin; Fitriaman
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.20

Abstract

This study aims to analyze the application of responsibility accounting in revenue center performance assessment at PT. Pos Indonesia Raha Branch. The research method used was descriptive qualitative, through data collection in the form of interviews, observation, and documentation. The results show that the implementation of responsibility accounting has been running quite well through a clear organizational structure, division of authority, and accountability reports. However, revenue realization in 2023 only reached 27.48% and in 2024 decreased to only 26.94% of the set target due to internal factors such as suboptimal marketing strategies, technological limitations, and external competition from digital courier services. Therefore, the responsibility accounting system at PT. Pos Indonesia's Raha Branch needs improvement through realistic budget planning, strict oversight, and more effective operational strategies.
ANALISIS SISTEM AKUNTANSI PENGADAAN DAN PENDISTRIBUSIAN BERAS PADA PERUSAHAAN UMUM BADAN URUSAN LOGISTIK (BULOG) SUB DIVISI REGIONAL BAUBAU Astria Putri Ning; Ishak Awaluddin; Fitriaman
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.25

Abstract

The purpose of this study is to analyze the accounting system used in the process of rice procurement and distribution at Perum BULOG Sub Divre Baubau, as well as to evaluate the effectiveness of its implementation in practice. The research method applied is descriptive qualitative, with data collected through interviews, observations, and documentation.The results of the study indicate that the accounting system for rice procurement through Mitra Kerja and the distribution system through Rumah Pangan Kita (RPK) have been carried out in accordance with Perum BULOG’s standard operating procedures (SOP). However, there are still some manual stages, so the procurement and distribution processes are not yet fully optimal. This study recommends improvements to the workflow by using existing documents, such as the Lembar Hasil Pemeriksa Kualitas (LHPK) and Nota Timbang, to automatically trigger the payment process in order to increase efficiency and transparency. It also suggests a one‑step submission and ordering system to speed up the delivery of goods. These recommendations are expected to enhance the efficiency, effectiveness, and accountability in managing rice at Perum BULOG Sub Divre Baubau.
The Effect of Budget Participation and Accountability Accounting on Managerial Performance at the Provincial Regional Development Planning Agency Southeast Sulawesi Arvindi; Husin; Fitriaman
Escalate : Economics and Business Journal Vol. 4 No. 02 (2026): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i02.480

Abstract

This study aims to determine the influence of budget participation and accountability accounting on managerial performance at the Regional Development Planning Agency of Southeast Sulawesi Province. The sample of this study amounted to 50 employees who were selected using purposive sampling techniques. The data collection method uses a questionnaire, with the measurement scale used being the Likert scale. The data analysis method used multiple linear regression analysis with the help of SPSS version 22 application. The results of this study show that (1) Budget participation has a positive and significant effect on managerial performance; (2) Accountability accounting has a positive and significant effect on managerial performance; (3) Budget participation and accountability accounting have a positive and significant effect on managerial performance.
Teknologi, Data, Dan Layanan: Sinergi Digital Untuk Nasabah Pensiunan Di PT Bank Mandiri Taspen Kantor Cabang Kendari Si Made Ngurah Purnaman; Andi Basru Wawo; Intihanah Intihanah; Nitri Mirosea; Fitriaman Fitriaman; Hasnidar Hasnidar; Erica Refor Beislin; Evania Renata Syalom; Melzi Farnatasya Putri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9713

Abstract

This community service activity aims to improve the digital literacy of retired customers at PT Bank Mandiri Taspen Kendari Branch through educational socialization and direct mentoring related to digital banking services. The main problem identified was the limited digital understanding and skills of retired customers in using banking applications such as ANDAL by Taspen, ASABRI, and MOVIN, resulting in most customers still depending on face-to-face services. The methods used included educational socialization and direct practical mentoring conducted over three months at PT Bank Mandiri Taspen Kendari Branch within the framework of the Merdeka Belajar Kampus Merdeka (MBKM) program. The results showed an improvement in the understanding and confidence of retired customers in using digital banking services. Retired customers who previously relied entirely on face-to-face services began to demonstrate ability and independence in operating digital banking applications. The synergy between technology, data, and services realized through the Business Support role proved effective in supporting the optimization of digital services for retired customers. This activity makes a real contribution to improving the quality of banking services and strengthening the digital literacy of elderly groups in the banking environment.
Co-Authors Aas Narlinda Ahmad Ahmad Ainur Rizki Andi Basru Wawo Andi Muhammad Fuad Ramadhan Andri jofano Apriyanti Arjuanna Ishak Arvindi Asrip Putera Astria Putri Ning Bernadet Vennysia Hendrycus Dewi Rizki Dzulfikri Azis Muthalib Erica Refor Beislin Erwin Hadi Santoso Evania Renata Syalom Hadisantoso, Erwin Hasbudin Hasbudin Hasnidar, . Husin Husin Husin Husin Husin Ika Maya Sari Intihanah Intihanah Ishak Awaluddin La Ode Anto La Ode Muhammad Arfan Samrin Melzi Farnatasya Putri Muhammad Masri Muhammad Syahrul Mubarak Muntu Abdullah Muntu Abdullah Muthalib, Dzulfikri Azis Nasrullah Dali Nitri Mirosea Nitri Mirosea Omasrianto Omasrianto Rachmat Rialdy Hasan Roki Agus Safaruddin Sahrina Ramadhani Si Made Ngurah Purnaman Siska Syaiah Syamsir Nur Taufan Sufatriansa Awal Tuti Dharmawati Wa Ode Foniarsih Wahyu Dwi Sukma Waode Aswati