Article Per Year (5 Year)
p-Index From 2021 - 2026
8.283
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN KEUANGAN Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Jurnal Akuntansi dan Pajak Al Ishlah Jurnal Pendidikan Jurnal Pemberdayaan Masyarakat Madani (JPMM) International Journal of Supply Chain Management International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Studi Akuntansi, Keuangan, dan Manajemen Asia Pacific Journal of Management and Education Indonesian Journal of Islamic Economics and Finance Paradoks : Jurnal Ilmu Ekonomi Jurnal Pemberdayaan Nusantara Jurnal Wawasan Promosi Kesehatan Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia IIJSE Jurnal Kesehatan dan Kesehatan Gigi Journal of International Multidisciplinary Research Jurnal Penelitian Pendidikan Indonesia Holistik Analisis Nexus Escalate : Economics and Business Journal ENDLESS : International Journal of Future Studies Journal of Scientific Interdisciplinary Inovasi Sosial: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Gizi Ilmiah Jurnal Pengabdian Kepada Masyarakat (JAPIMAS) Atestasi : Jurnal Ilmiah Akuntansi Accounting Student Series on Emerging Trends
Tuti Dharmawati
Universitas Halu Oleo
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Transportation Other

Published : 63 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 63 Documents
Search

 1   2   3   4   5 
EVALUASI PENERAPAN PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA LAPORAN OPERASIONAL BPKAD KABUPATEN KONAWE Dharmawati, Tuti; Intihanah, Intihanah; Trisilia, Putri Harum Sari
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.7 KB)

Abstract

ABSTRACTThis study aims to determine the implementation of operational reports BPKAD Konawe District has in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual on been applied properly.This research was conducted at BPKAD Kabupaten Konawe. Data in this research are primary data and secondary data. Primary data obtained from interview and secondary data in this research is Operational Report for fiscal year 2016. Data analysis method used is descriptive analysis method is a method that describes in advance about the recording, recognition, and reporting of burden .The results of this study indicate that BPKAD Kabupaten Konawe in preparing operational reports in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual. This can be seen from the results of recording, recognition, and reporting of the LO-load on the Regional Management and Asset of Konawe Regency which has been in accordance with Government Regulation No. 71 of 2010 on Accounting Standards Based on Accrual Government. Keywords: Accrual Base, Operational Report. 
PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Anto, La ode; Dharmawati, Tuti; Vinarti, Wa Ode Juni
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.747 KB)

Abstract

This study aims to see the Effect of Independence and Effectiveness of the Audit Committee Against Profit Management On Pharmaceutical Companies Listed in Indonesia Stock Exchange (IDX).The sample in this study is a pharmaceutical company listed on the Indonesia Stock Exchange period 2010-2015. The sampling technique in this study using purposive sampling method sampling method adapted to criteria-specific criteria.            The results of this study showed that simultaneous independence and effectiveness of the audit committee but not significant negative effect on earnings management. Partially independence of the audit committee but not significant negative effect on earnings management, audit committee effectiveness begipula no significant negative effect on earnings management. Keywords: Independence, Audit Committee Effectiveness and Profit Management.
ANALISIS PERAN BUDAYA KEKERABATAN DAN PERILAKU ETIS DALAM KAITANNYA DENGAN INDEPENDENSI AUDITOR PADA KANTOR INSPEKTORAT KOTA KENDARI Hasbudin, Hasbudin; Dharmawati, Tuti; Aspar, Zulkifli
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.343 KB)

Abstract

This study aims to exam the role of cultural kinship and ethical behavior in relation to the independence of auditors. Kinship cultural indicators used in this study is the attitude of individualism and collectivism while ethical behavior used in this study is more directed at the attitudes and behavior in the performance of auditors.The population in this study amounted to 28 people consisting of PPUPD totaling 14 people and Auditor totaling 14 people in the Office of the Inspectorate of Kendari. A total of 28 samples were obtained using census method. In analyzing the role of the independent and dependent variables used descriptive analysisResearch shows that the role of cultural kinship and ethical behavior in relation to the independence of the auditor have a role in the independence of auditors, whose attitude is more likely to maintain independence individualism than collectivism attitudes, views of auditors tend to use the attitude of individualism or collectivism in every pemeriksaanya. And ethical behavior that is well understood by auditors not hamper the independence but it is able to maintain the independence of the auditor itself. Keywords: Kinship Cultural, Ethical Behavior, Auditor Independence.
PENGARUH KUALITAS AUDITOR TERHADAP TEMUAN AUDIT DENGAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN SEBAGAI VARIABEL INTERVENING (STUDI PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA) Dharmawati, Tuti; Yusran, Indha Novitasari
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.981 KB)

Abstract

ABSTRACTThis study aimed to determine the effect of auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The sample in this study are all of functional apparatus in Inspectorate of Southeast Sulawesi Province with 23 people as observations. Data analysis method used path analysis of SPSS version 21.00.The results of this study showed that there was a direct and significant effect between 1) the auditor quality on the follow-up of audit recommendations, 2) the auditor quality on the audit findings, 3) the follow-up of audit recommendations on the audit findings. This study also showed that there was indirect effect between auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The total coefficient of determination showed that the contribution auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable was 95,3% , while the rest 4,7% obtained from the contribution of other factors. In other words, the contribution of the auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable considered as significant.Keyword : Auditor quality, audit findings, follow-up.
AYO, BERSAMA KITA CEGAH COVID-19: MENJAGA KOMUNITAS TETAP SEHAT BAGI MASYARAKAT KECAMATAN NAMBO DI KOTA KENDARI Dharmawati, Tuti; Arifuddin, Arifuddin; Hasbuddin, Hasbuddin; Nurdin, Emillia
Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum, Ekonomi Vol 2, No 2 (2021): MEI
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.351 KB) | DOI: 10.52423/anoa.v2i2.18979

Abstract

Tujuan dari kegiatan pengabdian ini adalah untuk memberikan edukasi kepada masyarakat akan pentingnya pencegahan bahaya covid 19 sebagai salah satu bentuk investasi kesehatan manusia,  serta pembagian gratis hand sanitizer agar masyarakat paham tentang menjaga kebersihan serta kesehatan di tengah wabah virus covid-19.  Target khusus melalui edukasi ini diharapkan masyarakat khusunya wilayah kota Kendari akan dapat mengetahui pentingnya berinvestasi kesehatan, mengubah paradigma menyelamatkan kesehatan masyarakat menjadi investasi kesehatan bagi masyarakat, untuk meningkatkan kesehatan keluarga di masa yang akan datang.  Metode yang akan dipakai dalam pencapaian tujuan tersebut adalah edukasi mencegah bahaya Covid 19 dengan menjaga komunitas masyarakat tetap sehat dari Virus Covid 19, memilih Physichal distanzing, serta menjaga kestabilan ekonomi individu. Hasil pengabdian pada masyarakat dengan pengenalan dan pemahaman akan berinvestasi kesehatan sangat penting mengingat penyebaran virus corona semakin lama semakin meningkat dan mulai mempengaruhi perekonomian dunia. Masyarakat Kota Kendari, adalah masyarakat yang memiliki pertumbuhan ekonomi yang baik dibandingkan dengan kota-kota lain di wilayah Sulawesi Tenggara, sehingga memungkinkan bagi masyarakat untuk mendapatkan kemudahan berinteraksi ekonomi. Namun banyak dari masyarakat yang belum memahami potensi bahaya penyebaran virus covid 19, sehinggah mengindahkan protocol kesehatan yang dapat mengakibatkan kelumpuhan ekonomi keluarga. Tercatat bahwa wilayah Kota Kendari masuk kategori zona resiko rendah penyebaran virus Covid 19 dari penduduk Indonesia, sehingga potensi kegiatan ekonomi daerah masih sangat besar untuk dikembangkan dengan memberikan edukasi terkait pentingnya melawan Covid 19.
Implementation of Problem-Based Learning Model to Facilitate the Understanding of Information System Audit Materials Andi Basru Wawo; Tuti Dharmawati
AL-ISHLAH: Jurnal Pendidikan Vol 13, No 2 (2021): AL-ISHLAH: JURNAL PENDIDIKAN
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.521 KB) | DOI: 10.35445/alishlah.v13i2.979

Abstract

This study aims to determine and improve students' understanding of the Information System Audit material using the problem-based learning model. It is hoped that this research can provide benefits for the development of effective learning models to support the formation of the personality and scientific qualities of students and improve the skills of lecturers in developing learning models. This research is a classroom action research with a problem-based learning model. The research subjects are students studying at the Accounting Study Program, Faculty of Economics, Halu Oleo University in the 2018/2019 academic year who take information systems audit courses. The results showed that implementing the problem-based learning model could improve students' understanding of the information system audit material. It can be seen through an increase in students' complete learning from before when the pre-test was 0% in a row; from each cycle, there was an increase until the post-test was 95.6%. Students' interest in inactiveness and collaboration is also good, namely 3.44 (scale 1-4). This study also found that the problem-based learning model improved students' ability to solve problems, think critically, and build their knowledge because information systems audit materials require direct skills and in-depth understanding.
Impact of Supply Chain Strategy on Final Micro, Small, and Medium Enterprises Income Tax Tariff Change to Income Tax Revenue (Study in Kendari Tax Service Office) Hasbudin Hasbudin; Ika Maya Sari; Tuti Dharmawati; Inten Sri Mulyani
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

Abstract- This study aimed to determine the impact of the supply chain strategy in the final income tax rate of micro, small, and medium-sized enterprises on the income tax revenue. Method of collecting its data were conducted by documentation and interview. Data analysis method via descriptive analysis was conducted with interactive models. The result of this study showed that when changing the final income tax rate of micro, small and medium-sized enterprises from 1% to 0,5%, it has made a reduction on its final income tax revenue 6 months after the change in the final income tax rate is being applied. The supply chain management changes in the final income tax rate also made an impact in enhancing the number of tax-payers (coming from micro, small and medium-sized enterprises) in the city of Kendari.
PELATIHAN PENJUALAN BERBASIS ONLINE UNTUK PENINGKATAN PENDAPATAN USAHA MIKRO KECIL MENENGAH MASYARAKAT YANG TERDAMPAK COVID-19 DI KELURAHAN ANDUONOHU KECAMATAN POASIA KOTA KENDARI Husin; Erwin Hadi Santoso; Nasrullah Dali; Tuti Dharmawati; Fitriaman; Safaruddin
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 6: Nopember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i6.518

Abstract

This activity involves direct interaction which will provide opportunities for Micro, Small and Medium Enterprises in Anduonohu ​​Village, Poasia District to increase income. The output of this activity is the formation of a good and correct income calculation model using technology in developing its business and producing products that can meet legal, economic and social impact aspects. As well as being able to start implementing online sales and making packaging to make it more attractive. Forming groups of Micro, Small and Medium Enterprises, especially in Anduonohu ​​Village that can practice online-based sales of the products they produce and are able to develop packaging innovations to make them more attractive to consumers.
EDUKASI PEGELOLAAN BISNIS WISATA KULINER DI KOTA KENDARI Tuti Dharmawati; Sulvariany Tamburaka
Jurnal Abdi Insani Vol 7 No 1 (2020): Jurnal Abdi Insani Universitas Mataram
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v7i1.294

Abstract

Berbagai keunggulan usaha kuliner perlu lebih dikembangkan untuk meningkatkan pendapatan dan kesejahteraan pengusaha kuliner, dan masyarakat. Perkembangan jumlah pengusaha kuliner terus meningkat termasuk Kota Kendari, hal tersebut menunjukkan bahwa usaha tersebut semakin diminati oleh masyarakat karena mempunyai prospek yang cukup baik. Namun demikian, pengusaha kuliner tidak hanya mendapatkan keuntungan atau penghasilan dari usaha kuliner yang dihasilkan tetapi terdapat side business dari usaha tersebut. Pengusaha kuliner dan masyarkat dapat memaksimalkan potensi ini yang kadang-kadang terlupakan. Potensi side business dari usaha kuliner yang cukup potensial untuk menambah pendapatan. Permasalahan, Beberapa permasalahan yang terkait dengan permasalahan Side business dari usaha kuliner di Kota Kendari, yaitu: pemahaman dan pengetahuan pengusaha kuliner terkait side business wisata kuliner. Solusi, merubah pola piker pengusaha kuliner serta masyarakat tentang side business. Target Kegiatan, Capaian kegiatan yang dihasilkan melalui pelaksanaan pengabdian ini akan mampu meningkatkan pemahaman pengusaha kuliner tentang manfaat atau keuntungan mengelolah Side Business wisata kuliner. Adapun target yang ingin dicapai dalam kegiatan ini adalah: Peningkatan pemahaman pengusaha kuliner tentang manfaat atau keuntungan mengelolah Side Business wisata kuliner, dan Peningkatan pengetahuan (kapasitas) pemahaman pengusaha kuliner sehingga mampu mengelolah atau memanfaatkan Side Business wisata kuliner
Information Technology Governance Audit In The Financial Sector Using Cobit 5 Framework Tuti Dharmawati; Pandu Adi Cakranegara; Sitti Arni; Miftahorrozi Miftahorrozi; Ahmad Jurnaidi Wahidin
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.89 KB) | DOI: 10.35335/enrichment.v12i4.768

Abstract

Companies require information technology to assist their operational tasks, such as in the banking sector. PT. Penkalis Sridanta As a provider of labor, money is one of the most crucial aspects of the business. Existing Information Technology in the financial sector is unable to maximize the company's performance, particularly in the handling of financial data, due to current issues. To maintain optimal Information Technology management, it is necessary to measure the current level of Information Technology governance and compare it to the level required by the organization, particularly in the financial industry. This assessment relates to the APO (Align, Plan, and Organize) domain of COBIT 5, with a particular emphasis on the APO01 (Manage the Information Technology Management Framework), APO02 (Manage Strategy), and APO06 (Manage Budget and Costs) sub-domains. Service Contracts), APO12 (Manage Risk). The conducted maturity level assessment reveals that the organization, particularly in the financial sector, is still at level 3 (Defined), with level 4 as the aim (Managed).
Co-Authors Abbas, Nasution Adhanti Eka Fitriyani Agung Wibawa Mahatva Yodha Ahmad Jurnaidi Wahidin Aisya, Nur Aksa, Putriana Aldino Pasha Alima Fitriyani Andi Baso Makkawaru Andi Basru Wawo Andi Muhammad Fuad Ramadhan Andini, Sarah andrew shandy utama, andrew shandy Angriani Fusvita Ani Umar Anto, La Ode Anto, La Ode Aprih Santoso Arfa Fachrulla Arifuddin Arifuddin Arifuddin Mas'ud Arum Ardianingsih Ashfan, Mahadharu Ashifaati Aspar, Zulkifli Asri Ady Bakri Asrip Putera Avid Leonardo Sari Ayu Puspita Rini Azwan Hepriansyah Bagus Setya Rintyarna Bahar Bahar, Bahar Bastanta Prawira Tarigan Burhanuddin Burhanuddin Burhanuddin Cakranegara, Pandu Adi Demmalewa, Jenny Qlifianti Desiderius Bela Dhesa Desih Welliam Dewi Febriyanti Dhesa, Desiderius Bela Diah Indriastuti Djaini, Aditya Eliyanti Agus Mokodompit Ellyani Abadi Emilia Nurdin Emillia Nurdin Emillia Nurdin Endah Prawesti Ningrum Endro Sukotjo Erwin Hadi Santoso Faria Ruhana FIkran Fikran Firda Yanti Fitria Desy Fitriah Fitriah Fitriaman Fitriyani Gjosphink Putra Umar Sakka Gjospink Putra Umar Sakka Hadisantoso, Erwin Hasbuddin, Hasbuddin Hasbudin Hasbudin Hasbudin Hasbudin Hasbudin Hasbudin Hasbudin Hasbudin Hasnidar Hasnidar Hoerudin, Cecep Wahyu Husin Husin Husin Husin Husin Husin, Husin Ika Maya Sari INA MIHANDA SARI Inten Sri Mulyani Intihanah Intihanah Intihanah Intihanah, Intihanah Intihanah, Intihanah Irsyad Kamal Irwandi Ishak Awaluddin Ishak Awaluddin Jenny Qlifianti Demmalewa Jeoun Jung Juni Gultom Juni Gultom Kemal Idris Balaka Komang Cindy Diah Pramesti Kraichat Tantrakarnapa La Ode Anto La Ode Muhammad Arfan Samrin Lestari, Kurnia Cahya Mahdi Mahdi Mayndarto, Eko Cahyo Merita Ayu Indrianti Merry Erfiani Miftahorrozi Miftahorrozi Mokodompit, Eliyanti Agus Muhammad Aqshel Revinzky Muhammad Jufrianci Dewa Muhammad Sultanul Aulya Muhammad Syaiful Saehu Muhardiana Wa Ode Mulyati Akib Mulyati Akib Mulyati Akib Mulyati Akib, Mulyati Muthalib, Dzulfikri Azis Mutia Pamikatsih Nasrullah Dali Nasrullah Dali Nicholas Renaldo niken, Niken Yulistika Nitri Mirosea Nofia Safitri Nur Asni Nur Asni Nur Azkia Nur Irawati Nurdin, Emillia Nurul Chomariah Agustin Nurul Fahmi Nurul Syarfat Pandu Adi Cakranegara Prayoga Ridha Faizal Putera, Asrip Rahmi Syafitri Ramadhan Tosepu Rauly Ramadhani Usman Riska Latifa Alauddin Nur Rizky Maharani Rustam Safaruddin Safaruddin Safaruddin Sari, Ika Maya Satira Yusuf Satira Yusuf Satira Yusuf4 Setiawan, Muhammad Azdar Si Made Ngurah Purnaman Sintiya Tirta Sitti Arni Sitti Namira Hasanuddin Sri Aprilianti Idris Sri Ardita Vitara Sartono Farihu Suhairin, Suhairin Sukotjo, Endro Sulfian Sulvariany Tamburaka Sulvariany Tamburaka Sulvariyani Tamburaka Surianti Surianti Surianti Surianti, Surianti Susanti Susanti Taufan Sufatriansa Awal Trinala Mis Astuti Trisilia, Putri Harum Sari Ulvy Restiana Parintak Vinarti, Wa Ode Juni Wa Ode Aprisilia Z.A Wa Ode Muhardiana Wa Ode Mustari i.A Wa Ode Nurul Sakinah Aulia Wa Ode Umi Kalsum Nurhalimah Wa Ode, Muhardiana Wawo, Andi Basru Wijayanti, Lumastari Ajeng Wulandari Pryangan Yusran, Indha Novitasari Yusriyah Atikah Gobel Yusuf, Satira