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All Journal International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Prosiding Seminar Nasional Program Pengabdian Masyarakat Studi Akuntansi, Keuangan, dan Manajemen Indonesian Journal of Islamic Economics and Finance JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Imara: Jurnal Riset Ekonomi Islam Journal Economics Technology and Entrepreneur IIJSE Journal of Innovative and Creativity Journal of International Multidisciplinary Research Jurnal Akuntansi dan Keuangan JBIMA: Jurnal Pengabdian kepada Masyarakat
La Ode Anto
Fakultas Ekonomi Dan Bisnis 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 Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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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.
KOMUNIKASI INTERPERSONAL DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI KERJA Usman Usman; Rezki Qorilani; La Ode Anto; Feliks Anggia Binsar Kristian
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1917

Abstract

This study aims to examine the causal relationships among interpersonal communication, leadership, work motivation, and employee performance at Bank Sultra in Muna Regency. Using a census approach, all 32 employees were included as research respondents. Data were analyzed using Path Analysis in SmartPLS to evaluate both direct and indirect effects among variables. The findings indicate that interpersonal communication has a positive and significant effect on work motivation, while leadership demonstrates a powerful and significant influence on motivation. However, interpersonal communication does not have a significant direct impact on employee performance. In contrast, leadership has a positive and significant effect on performance. Work motivation also exerts a powerful, significant influence on employee performance. Furthermore, the indirect effect of interpersonal communication on performance via motivation is not statistically significant, whereas leadership indirectly enhances performance by increasing motivation.
TECHNICAL GUIDANCE TO ENHANCE UNDERSTANDING OF CORPORATE INCOME TAX REPORTING FOR COMPANIES IN SOUTHEAST SULAWESI PROVINCE Erwin Hadisantoso; La Ode Anto; Asrip Putera; Taufan Sufatriansa Awal; Sri Astuty; Arfan Saputra; Muh. Filqy Al Buchory; Muh. Al Rafly Marsawal
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 2 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i2.280

Abstract

Improving corporate tax compliance is one of the key factors in optimising state revenue. However, many companies still encounter difficulties in understanding the technical aspects of Corporate Income Tax reporting, particularly fiscal corrections, determination of Taxable Income, and preparation of the Annual Corporate Income Tax Return in accordance with prevailing tax regulations. This community service program aimed to enhance companies' knowledge, understanding, and practical skills in preparing Corporate Income Tax reports through a technical guidance program. The program was conducted at four companies in Southeast Sulawesi Province, involving approximately 25 participants, including company managers, administrative staff, finance officers, accountants, and employees responsible for tax administration. The program adopted a participatory-educational approach consisting of preparation, lectures, demonstrations, simulations, discussions, consultations, and evaluation. The results indicated a significant improvement in participants' understanding of basic taxation concepts, fiscal corrections, determination of taxable income, Corporate Income Tax calculation, and preparation of Annual Corporate Income Tax Returns. Participants also demonstrated improved practical skills in applying tax regulations through simulations based on real business cases. The high level of participant engagement indicates that participatory technical guidance is an effective approach for strengthening corporate taxation competencies. Furthermore, the program contributed to improving corporate tax administration, promoting the implementation of good corporate governance, and supporting higher corporate taxpayer compliance. Continuous mentoring programs are recommended to assist companies in adapting to changes in tax regulations and the ongoing digital transformation of Indonesia's tax administration system.
Co-Authors Andi Muhammad Fuad Ramadhan Andi Zulkifli Andien Andika Tarumidi Andri jofano Arfan Saputra Arifuddin Arifuddin Asrip Putera Elvi Rezki Andari Evan Gerard K Feliks Anggia Binsar Kristian Fitriaman Fitriaman Hadisantoso, Erwin Hasnidar, . I Wayan Sudarsana Ika Maya Sari Intihanah Intihanah Muh. Al Rafly Marsawal Muh. Filqy Al Buchory Muhardiana Wa Ode Narto Asep Deni Nasrullah Dali Nindy Ade Marsalena Nitri Mirosea Nitri Mirosea Nitri Mirosea Nofrivul Nofrivul Nurhayati Nurhayati Omasrianto Omasrianto Putri Rahmatia Faati Rezki Qorilani Ruri Hanifatul Hustia Safaruddin Safaruddin Safaruddin Sahidin Nurdin Sahrina Ramadhani Santiadji Mustafa Sarah Andini Satira Yusuf Si Made Ngurah Purnaman Sri Astuty Sulvariany Tamburaka Syamsir Nur Taufan Sufatriansa Awal Tuti Dharmawati Umiati Ulfa Apriliati Usman Usman Vera Demayu Putri Wa Ode Sitti Aisyah Wahyuniati Hamid Waode Aswati Yuli Lestari Labangu Yusuf Yusuf