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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

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PENYULUHAN PENGEMBANGAN PELAPORAN BUMDES UNTUK MENDUKUNG PENGAMBILAN KEPUTUSAN BERKELANJUTAN PADA KELOMPOK BUMDES YANG TERGABUNG DALAM ASOSIASI PEMERINTAH DESA SELURUH INDONESIA (APDESI) DI KECAMATAN WOLASI SULAWESI TENGGARA Asni, Nur; Wawo, Andi Basru; Husin, Husin; Akib, Mulyati; Darmawati, Tuti; Nurdin, Emillia; Mirosea, Nitri; Lestari, Kurnia Cahya; Andini, Sarah; Aksa, Putriana
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 3 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i3.230

Abstract

Sustainable village development (village SDGs) is a form of implementation and contribution of villages in achieving national SDGs. BUMDes, as a business entity in the village area, has a significant role in village SDGs. Community Service (PKM) activities focus on literacy in managing sustainable BUMDes businesses by orienting themselves towards profit aspects and considering the village's social and environmental aspects. Therefore, PKM aims to increase knowledge of sustainability reports as a source of information in BUMDes' strategic decision-making. Participants in this PKM activity involved village heads and BUMDes administrators in 6 (six) villages that are members of the Association of Indonesian Village Governments (APDESI) in Wolasi District, Southeast Sulawesi Province. Six villages were implemented, focusing on Wolasi District, South Konawe Regency, involving 20 BUMDes administrators. The PKM implementation method uses three approaches, namely active presentations, discussions, and exercises. The results of the PKM activity showed the participants' enthusiasm for actively participating in each activity session. The evaluation results also demonstrated increased participants' understanding of aspects of village sustainability in general and Village-Owned Enterprises (BUMDes) in particular, as well as the role of sustainability reports as a critical source of information in supporting sustainable decision-making. The results of the PKM activities are expected to serve as a reference for the sustainable development of BUMDes managers who are members of APDESI in Wolasi District.
Sosialisasi Strategi Peningkatan Kepatuhan Pembayaran Pajak dan Retribusi Daerah pada Badan Pendapatan Daerah Provinsi Sulawesi Tenggara Nasrullah Dali; Emilia Nurdin; Tuti Dharmawati; Sulvariany Tamburaka; Hasnidar Hasnidar; Andi Muhammad Fuad Ramadhan; Si Made Ngurah Purnaman; Taufan Sufatriansa Awal; La Ode Muhammad Arfan Samrin; Dzulfikri Azis Muthalib
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2025): November : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v2i4.2569

Abstract

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.
Impact of Job Mutations on Auditor Performance (Study at the Kendari Inspectorate Office) Tuti, Tuti Dharmawati; Ika Maya Sari; Safaruddin; Satira Yusuf4
International Journal of Educational Research & Social Sciences Vol. 2 No. 4 (2021): August 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i4.135

Abstract

This research is motivated by the less than optimal performance of auditors at the Kendari Inspectorate Office. This study aims to determine the impact of work mutations on the performance of auditors at the Kendari City Inspectorate. The population in this study were all auditors of the Kendari City Inspectorate, which amounted to 14 employees, because the population in this study was relatively small and less than 30 people so that all members of the population were used as research samples or often known as saturated samples. The data collection technique was done by distributing questionnaires. The questionnaire used has been tested for validity and reliability. The data analysis technique used is simple linear regression analysis, namely t-test with the help of Statistical Package For Social Science (SPSS) version 21. The results of this study indicate that work mutations have a positive and significant impact on auditor performance at the Kendari City Inspectorate. Job mutations can be a motivation to improve auditor performance. Despite the pressure, the auditor was able to maintain its performance..
Analisis Tingkat Kepercayaan Masyarakat: Kualitas Personal dan Relasional Perangkat Desa dalam Pengelolaan Dana Muhardiana Wa Ode; La Ode Anto; Tuti Dharmawati
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4130

Abstract

Purpose: This study aims to analyse the level of public trust in village officials in the management of village funds, focusing on personal and relational aspects. Methodology/ Approach: The research uses a quantitative method with a population of all residents of Village X aged 17 years and above, and a sample of 112 people selected through random sampling. Data were collected using a trust scale that had been tested for validity and reliability. Results: The regression analysis results show that benevolence (? = 0,401) and competence (? = 0,335) from the personal quality aspect have a significant effect on trust, contributing 42.5%. However, integrity did not show a significant effect. From the relational quality aspect, only closeness was significant (p<0.05), while support and reciprocity had no effect. Limitations: This study has limitations in developing the concepts of integrity, support, and reciprocity effectively, and has not yet comprehensively explored other factors such as transparency and accountability. The generalization of the study's results is also limited due to the sample size, which is not large enough or representative. Contribution: This study concludes that the personal and relational qualities of village officials play an important role in building public trust, but the integrity and support of village officials need improvement for more transparent and accountable village fund management.
ANALISIS PENERAPAN SISTEM DAN PROSEDUR PENERIMAAN DAN PENGELUARAN KAS PADA PERUSAHAAN UMUM DAERAH PASAR KOTA KENDARI Fitria Desy; Ishak Awaluddin; Tuti Dharmawati
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.1.02.2026.23

Abstract

This study aims to analyze the implementation of cash receipt and cash disbursement systems and procedures at the Perusahaan Umum Daerah Pasar Kota Kendari. The accounting system plays an important role in supporting the effectiveness of financial management due to the high intensity of cash receipt and cash disbursement transactions in operational activities. This research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. The research findings indicate that the cash receipt system is still implemented using conventional methods, specifically cash-based payments for market management retribution activities. This condition potentially leads to delays in financial reporting and fund misappropriation, resulting in discrepancies between physical cash on hand and the actual amounts deposited, as well as weak segregation of duties between cash receiving and recording functions. Meanwhile, the cash disbursement procedures have not been fully conducted through strict authorization mechanisms, and internal control has not been implemented optimally. Although the cash receipt and disbursement systems and procedures have been established, their implementation has not yet fully complied with standard operating procedures and the applicable regulations.
Education on the Dangers of Environmental Chemical Exposure and Urine Protein Examination as Risk Factors for Impaired Renal Function Among Students at SDN 6 Kendari Firda Yanti; Ani Umar; Jeoun Jung; Kraichat Tantrakarnapa; Sri Aprilianti Idris; Susanti Susanti; Muhammad Azdar Setiawan; Muhammad Sultanul Aulya; Kemal Idris Balaka; Ramadhan Tosepu; Tuti Dharmawati; Angriani Fusvita; Agung Wibawa Mahatva Yodha
Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 12, No 1 (2026): Maret
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jpkm.103358

Abstract

This community service activity aimed to improve primary school students’ knowledge regarding environmental chemical exposure and kidney health while introducing a simple renal screening approach as an educational awareness tool. The program was conducted in 2023 at Sekolah Dasar Negeri 6 Kendari and involved 30 grade 5 and grade 6 students selected using accidental sampling. The activities consisted of interactive, age-appropriate education sessions and preliminary screening using urine protein dipstick testing, together with serum urea and creatinine measurements. Knowledge scores increased from a mean of 3.13 (SD 1.93) before the education sessions to 8.83 (SD 1.02) after the sessions (p < 0.001), indicating substantial short-term improvement in understanding. Most participants had negative urine protein findings, with a small proportion showing low-level positivity, whereas biochemical values were generally within expected ranges. The screening results are presented descriptively to support awareness and should not be interpreted as a clinical diagnosis or as evidence of impaired renal function. Overall, the activity demonstrates the feasibility of integrating school-based health education with simple screening to promote awareness and engagement, providing a practical model for community health promotion while avoiding overstatement of clinical implications.
Literasi Akuntansi Rumah Tangga Untuk Menekan Risiko Kemiskinan Pada Kelompok PKK Nambo Nur Asni; Hasbudin Hasbudin; Husin Husin; Intihanah Intihanah; Tuti Darmawati; Emillia Nurdin; Rahmi Syafitri; Adhanti Eka Fitriyani; Nurul Chomariah Agustin
Jurnal Pemberdayaan Nusantara Vol 6, No 1 (2026): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v6i1.9717

Abstract

This community service program aimed to strengthen household accounting literacy among housewives in the PKK group of Kelurahan Nambo, Kecamatan Nambo, Southeast Sulawesi, as a strategy to reduce household poverty risk. The method combined participatory adult-learning lectures, case simulations, small-group discussion, and four weeks of hands-on mentoring in filling household cash books, debt-monitoring cards, and monthly evaluation sheets. The program was attended by housewives active in PKK activities, with pre-test and post-test used to measure knowledge gains. Results showed an increase in participants' understanding of budgeting, cash-flow recording, and emergency-fund planning, along with growing ability to separate household and side-business funds. The program is recommended to continue through periodic mentoring by local PKK cadres to sustain behavioral change.
Evaluating the Effectiveness of Corporate Governance Mechanisms in Mitigating Earnings Management: A Literature-Based Review Tuti Dharmawati; Hasbudin; Muh. Syaiful Saehu; Muh. Azdar Setiawan; Wulandari Pryangan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4186

Abstract

Earnings management remains a critical challenge for corporations, making strong corporate governance essential to ensure financial transparency and accountability. Grounded in Agency Theory, which posits that independent monitoring mechanisms can mitigate conflicts of interest between management and shareholders, this study examines the connection between audit committee independence and earnings management in publicly traded corporations. The study uses secondary data from scholarly publications, journals, and reports as part of a literature review that takes a qualitative approach. The important significance of independent oversight in improving the accuracy and integrity of financial statements is shown by key findings that show a decrease in earnings management is linked to a higher degree of audit committee independence. The article explains how independent audit committees help prevent financial reporting manipulations by reducing conflicts of interest and guaranteeing efficient oversight. These results highlight how crucial it is to improve corporate governance frameworks, especially in developing nations like Indonesia, where family ownership frequently compromises audit committee independence. The findings provide practical insights for regulators and policymakers to strengthen governance codes promoting audit committee independence, while offering guidance for corporate practitioners to enhance oversight effectiveness and financial reporting quality.
The Effect of Return on Assets and Return on Equity on Price to Book Value in Banking Sector Companies Listed on the Indonesia Stock Exchange Komang Cindy Diah Pramesti; Tuti Dharmawati; Sulvariyani Tamburaka
Escalate : Economics and Business Journal Vol. 1 No. 03 (2024): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i03.451

Abstract

This study aims to determine and analyze the effect of Return on Assets (ROA) an Return Equity (ROE) on Price to Book Value (PBV) in the banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This study uses the purposive sampling method to determine the sample, resulting in 16 companies selected from 47 banking sector companies listed on the Indonesia Stock Exchange. The data collection method used is documentation. The data analysis method employed is multiple linear regression analysis using the SPSS V25 software application. The result os this study indicate that : (1) return on Assets affects Price to Book Value; (2) Return on Equity has no effect on Price to Book Value.
Model of Community Empowerment Based on Local Wisdom through Corporate Social Responsibility in North Konawe District Asrip Putera; Endro Sukotjo; Tuti Dharmawati; Eliyanti Agus Mokodompit
Asia Pacific Journal of Management and Education (APJME) Vol 3, No 2 (2020): July 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v3i2.842

Abstract

The purpose of this study is to develop the implementation model of CSR for nickel mining companies. This study uses interactive analysis from Milles and Huberman. The results of this study concluded that; first, to present empowerment based on local wisdom with principles: involvement of all stakeholders, ethical, village potential, sustainability. Second, intervention can be done in the form of programs; CSR program planning is carried out by stakeholders, increasing supervision, training and counseling related to CSR programs. Third, the implementation of interventions in the form of programs requires the synergy of stakeholders. This study provides solutions to mining companies and local governments to be a reference in formulating CSR programs that have a positive impact on the welfare.
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&#039;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