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All Journal Jurnal Ekonomi Prosiding Seminar Nasional Program Pengabdian Masyarakat Indonesian Journal of Islamic Economics and Finance JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Journal of Innovative and Creativity Jurnal Akuntansi dan Keuangan JBIMA: Jurnal Pengabdian kepada Masyarakat
La Ode Anto
Universitas Halu Oleo
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH PERSEPSI MANFAAT, KEMUDAHAN PENGGUNAAN DAN KEPERCAYAAN TERHADAP MINAT MENGGUNAKAN LAYANAN E-WALLET La Ode Anto; Andi Muhammad Fuad Ramadhan; Ruri Hanifatul Hustia
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.v9i1.210

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi pengaruh utilitas yang dirasakan, kenyamanan penggunaan dan kepercayaan terhadap tingkat minat dalam menggunakan layanan e-wallet di antara siswa yang terdaftar di Departemen Akuntansi di Halu Oleo University.Studi ini menggunakan metodologi penelitian kuantitatif dan berfokus pada populasi 300 siswa yang saat ini terdaftar di Departemen Akuntansi Fakultas Ekonomi dan Bisnis di Halu Oleo University. Secara khusus, studi ini mencakup siswa yang termasuk kelas 2020-2022. Pemilihan sampel menggunakan metodologi Simple Random Sampling, yang mengakibatkan penyertaan 89 siswa yang mengkhususkan diri dalam Akuntansi. Data dikumpulkan oleh administrasi survei dan pemeriksaan dokumentasi, dan kemudian dianalisis menggunakan Multiple Linear Regression Analysis.Hasil analisis menunjukkan bahwa kesimpulan berikut dapat disimpulkan: 1) Tingkat minat dalam menggunakan layanan e-wallet secara positif dan secara signifikan dipengaruhi oleh manfaat yang dirasakan. 2) Tingkat minat dalam menggunakan layanan e-wallet secara positif dan secara signifikan dipengaruhi oleh persepsi kemudahan penggunaan. 3) Tingkat minat dalam menggunakan layanan e-wallet secara positif dan secara signifikan dipengaruhi oleh persepsi kepercayaan. 4) Dampak gabungan dari manfaat yang dirasakan, kemudahan penggunaannya dan kepercayaan dirasakan pada tingkat minat dalam menggunakan layanan e-wallet di antara siswa di Departemen Akuntansi Universitas Halu Oleo adalah positif dan signifikan.
Peran Tambahan Penghasilan Pegawai (TPP) Sebagai Mediasi Pengaruh Motivasi Dan Kepuasan Kerja Terhadap Kinerja Pegawai Usman Usman; Umiati Ulfa Apriliati; La Ode Anto; Wahyuniati Hamid; Nindy Ade Marsalena; I Wayan Sudarsana
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6993

Abstract

This study aims to analyze the effects of work motivation and job satisfaction on additional employee income (TPP) and employee performance, as well as to examine the mediating role of TPP at the Regional Secretariat of Southeast Sulawesi Province. A quantitative research approach was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) analyzed through SmartPLS 4 software. The sample consisted of 87 employees selected using proportionate stratified random sampling. The findings indicate that work motivation and job satisfaction have a positive and significant effect on additional employee income. Furthermore, both work motivation and job satisfaction also significantly influence employee performance. However, additional employee income does not have a direct effect on employee performance and does not mediate the relationship between work motivation or job satisfaction and employee performance. These results suggest that the implementation of TPP remains predominantly administrative and structurally based, limiting its effectiveness as a performance-based incentive mechanism within public sector organizations.
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.
Digitalisasi Laporan Pertanggungjawaban dan Dokumen Pemungutan Suara Pemilu 2024 untuk Mendukung Akuntabilitas Anggaran pada KPU Kota Kendari Sulvariany Tamburaka; Si Made Ngurah Purnaman; La Ode Anto; Nasrullah Dali; Hasnidar; Taufan Sufatriansa Awal; Safaruddin; Andien; Wa Ode Sitti Aisyah
Jurnal Pengabdian kepada Masyarakat Vol 3 No 3 (2026)
Publisher : PT. Edutech Inovatif Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64109/8j5phx47

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas digitalisasi laporan pertanggungjawaban dan dokumen bukti pemungutan suara Pemilu 2024 pada Komisi Pemilihan Umum (KPU) Kota Kendari dalam mendukung akuntabilitas penggunaan anggaran berbasis Sustainable Development Goals (SDGs). Metode yang diterapkan meliputi asistensi teknis langsung, pendampingan operasional, koordinasi dan konsultasi, serta pendampingan pasca-kegiatan, dengan melibatkan staf secretariat dan anggota Panitia Pemungutan Suara (PPS) sebagai peserta utama. Materi kegiatan mencakup konsep dasar digitalisasi dokumen, regulasi pertanggungjawaban anggaran pemilu, tata cara pemindaian dan rekapitulasi dokumen ke dalam format digital, serta tata cara pengarsipan dokumen elektronik. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman dan kemampuan teknis pegawai KPU Kota Kendari dalam mengoperasikan sistem informasi KPU, melaksanakan pemindaian dokumen, serta merekapitulasi laporan pertanggungjawaban keuangan secara digital. Kegiatan ini juga mengidentifikasi tiga permasalahan utama, yaitu belum optimalnya pemahaman pegawai mengenai keterkaitan digitalisasi dengan akuntabilitas anggaran, keterbatasan kemampuan teknis dalam mengoperasikan sistem informasi KPU, serta risiko keterlambatan dan ketidaklengkapan dokumen pertanggungjawaban. Pendekatan berbasis SDGs terbukti efektif dalam membangun kesadaran kelembagaan mengenai pentingnya akuntabilitas pengelolaan keuangan pemilu, sejalan dengan SDG 4 (Pendidikan Berkualitas), SDG 16 (Kelembagaan yang Kuat), dan SDG 17 (Kemitraan untuk Mencapai Tujuan). Model kemitraan antara Universitas Halu Oleo dan KPU Kota Kendari berpotensi direplikasi oleh KPU di daerah lain di seluruh Indonesia
Determinants of Financial Reporting Quality: The Role of Information Technology Moderation in Local Government Vera Demayu Putri; La Ode Anto; Intihanah Intihanah
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9739

Abstract

This study aims to analyze the influence of human resource competencies and internal control systems on the quality of local government financial statements, with the use of information technology as a moderation variable. The research was motivated by the inconsistency of previous research findings (research gap), where some studies proved the positive influence of competence and SPI on the quality of reports, while other studies showed that competence had no effect without adequate technological support. This research comes with the novelty of integrating agency theory, stewardship theory, and institutional theory and placing the use of information technology as a moderation variable that has not been tested simultaneously in one model, especially in the Eastern Indonesia region. The research was conducted on the Regional Apparatus Organization (OPD) of Baubau City with a population of 120 employees who carry out accounting or financial administration functions as respondents. The purposive sampling technique is used to ensure that respondents meet the criteria and have a deep understanding of the regional financial reporting process. The data analysis method uses a quantitative approach with Moderated Regression Analysis (MRA) through SPSS version 27. The results of the study show that the competence of human resources and SPI partially has a positive and significant effect on the quality of financial statements. The interaction test proves that the use of information technology significantly strengthens the influence of HR and SPI competencies on the quality of financial statements. The contribution of this research is to provide empirical evidence that synergy between competent apparatus, a robust control system, and efficient integration of information technology is able to optimize the quality of local government financial statements, while enriching the public sector accounting literature with a technology moderation model in the context of archipelago regional government that is rarely studied.
Co-Authors Andi Muhammad Fuad Ramadhan Andien Andika Tarumidi Andri jofano Arifuddin Arifuddin Elvi Rezki Andari Fitriaman Fitriaman Fitriaman Hadisantoso, Erwin Hasnidar I Wayan Sudarsana Ika Maya Sari Intihanah Intihanah Nasrullah Dali Nindy Ade Marsalena Nitri Mirosea Nurhayati Nurhayati Omasrianto Omasrianto Putri Rahmatia Faati Ruri Hanifatul Hustia Safaruddin Sahidin Nurdin Sahrina Ramadhani Satira Yusuf Si Made Ngurah Purnaman Sulvariany Tamburaka Syamsir Nur Taufan Sufatriansa Awal Umiati Ulfa Apriliati Usman Usman Vera Demayu Putri Wa Ode Sitti Aisyah Wahyuniati Hamid Waode Aswati Yuli Lestari Labangu