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Pentahelix Model in Revenue Optimization of Restaurant, Hotel and Amusement Tax Through Tapping Box in Kolaka Regency Firdaus Firdaus; Bustang Bustang
Publik : (Jurnal Ilmu Administrasi) Vol 10, No 2 (2021): December 2021
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/pjia.10.2.240-253.2021

To avoid gaps in tax leakage, the Kolaka Regency Government made a policy in the form of Regent Regulation Number 24 of 2019 concerning Online-Based Payment and Collection of Regional Taxes and Levie. A few months since the installation of this tool, the amount of tax revenue is always increasing. Then the receipts fluctuated and were added again due to the covid-19 pandemic even though there had been an increase in the number of installations of tax recording devices. The purpose of this study is to explore the Pentahelix Model in optimizing online tax revenue. This research method uses qualitative methods and phenomenological research types. The results of this study indicate that the element in Pentahelix, namely the government as a policy maker, has not yet developed a Standard Operating Procedure (SOP) related to the management of tapping boxes. There are still business people who have not committed to inputting each of their business transactions. There are still people who refuse to input transaction data into the Tapping Box and have not taken the initiative to supervise business actors who are tax collectors who tend to be less cooperative with government policies. The media has not been maximal in providing information related to online tax collection policies and the phenomena that occur. The Pentahelix model which has five elements such as academics, government, business people, the community, and the media must synergize and collaborate with each other to exchange resources in order to increase the realization of online-based tax revenue in Kolaka Regency.

Analysis of the Pattern Marketing Channels and Marketing Margins Broiler in Tanggetada Village District Tanggetada Kolaka Regency B. Bustang
Chalaza Journal of Animal Husbandry Vol 5, No 1 (2020): Chalaza Journal of Animal Husbandry
Publisher : UNIVERSITAS SEMBILANBELAS NOVEMBER KOLAKA

This study aims to determine the pattern of the marketing channel of Broiler and to find out how much the marketing margin and profit from the broiler marketing channel in Tanggetada Village, Tanggetada District, Kolaka Regency. This research was conducted in June 2019. The sample of this study was all the population. It is mean that many as two people who worked as breeders and retailers. This research uses quantitative and qualitative methods. The data analysis technique is descriptive and mathematical analysis. The results showed that only one pattern of broiler marketing channels: producers-retailers-consumers. The marketing margin of Broiler is IDR. 15,000/head, while the marketing profit of broiler IDR 11,380/ head.

Rice Marketing Channels Nurhalisa Nurhalisa; Helviani Helviani; Masitah Masitah; Nursalam Nursalam; Bustang Bustang
Agribusiness Journal Vol 6, No 1 (2023): Agribusiness Journal
Publisher : UNIVERSITAS SEMBILANBELAS NOVEMBER KOLAKA

Puudongi Village is one of the villages which is a rice production center in Tanggetada District, Kolaka Regency. The marketing problems faced by farmers in marketing their rice yields are due to the lack of information about the price level of rice in the market. So that the price of rice at the farm level is easily manipulated by marketers. This study aims to determine the rice marketing channel in Puudongi village, Polinggona sub-district, to find out the size of the price share received by farmers (farmer share) from rice marketing activities in Puudongi village, Polinggona sub-district, to find out how much the rice marketing margin is in Puudongi village, Polinggona sub-district and to determine the efficiency of rice marketing channels in the village of Puudongi, Polinggona District. Based on the results of marketing channel research, there are two marketing channels. For farmer share (the share of prices received by farmers) shows that marketing channel II with farmer's share (FS) is 95.2%, marketing channel I is with farmer's share (FS) 88.3%. Paddy marketing margin in channel I is IDR 500/kg while channel II is IDR 200/kg.

Rice Marketing Channels Nurhalisa Nurhalisa; Helviani Helviani; Masitah Masitah; Nursalam Nursalam; Bustang Bustang
Agribusiness Journal Vol 6, No 1 (2023): Agribusiness Journal
Publisher : UNIVERSITAS SEMBILANBELAS NOVEMBER KOLAKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31327/aj.v6i1.1837

Puudongi Village is one of the villages which is a rice production center in Tanggetada District, Kolaka Regency. The marketing problems faced by farmers in marketing their rice yields are due to the lack of information about the price level of rice in the market. So that the price of rice at the farm level is easily manipulated by marketers. This study aims to determine the rice marketing channel in Puudongi village, Polinggona sub-district, to find out the size of the price share received by farmers (farmer share) from rice marketing activities in Puudongi village, Polinggona sub-district, to find out how much the rice marketing margin is in Puudongi village, Polinggona sub-district and to determine the efficiency of rice marketing channels in the village of Puudongi, Polinggona District. Based on the results of marketing channel research, there are two marketing channels. For farmer share (the share of prices received by farmers) shows that marketing channel II with farmer's share (FS) is 95.2%, marketing channel I is with farmer's share (FS) 88.3%. Paddy marketing margin in channel I is IDR 500/kg while channel II is IDR 200/kg.

Analysis of Production Cost on Income of Chocolate Farmers Bustang Bustang; Selfiana Marintin Paembonan; Neks Triani; Masitah Masitah; Syahri Wahyuni
Agribusiness Journal Vol 6, No 2 (2023): Agribusiness Journal
Publisher : UNIVERSITAS SEMBILANBELAS NOVEMBER KOLAKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31327/aj.v6i2.2072

This research aims to determine the production cost of cocoa producers in Ulunggolaka Village, Kolaka Regency in order to determine the income of chocolate producers in Ulunggolaka Village, Kolaka Regency. This research is quantitative research. The population studied in this study consisted of two groups of farmers from Ulunggolaka village, Kolaka district, comprising 45 clove producers. In the meantime, the sample was determined using the Slovin formula, with the final result being 31 clove producers. The data analysis used is sales formula, production cost formula and revenue formula. The results of this research suggest that the average income of farmers in a year is IDR. 10,986,209 per person and this income was generated from the total income of farmers amounting to Rp. 10,986,209. 13,311,000 for each respondent. The total production cost is IDR. 2,324,791 per person with a sale price of Rp. 29,000 per kilogram. The production cost consists of variable costs of IDR 2,154,194 per person, while fixed costs are IDR 170,597 per person.

PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2022-2024) Tiara Asrini; Tiara Arnadi Chairunnas; Sasmita Nabila Syahri; Bustang Bustang
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2752

This study was conducted to analyze the impact of profitability, debt structure (leverage), and liquidity on compliance with financial reporting publication deadlines. This study employed a quantitative research design, drawing samples using a purposive sampling method. Twenty manufacturing entities listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period were selected as samples, resulting in 60 observation units. Hypothesis testing was conducted using logistic regression. Empirical findings indicated no significant impact of profitability on reporting discipline. Leverage, on the other hand, played a significant role in encouraging precise publication, while liquidity exerted an influence at the 10% significance level. When tested simultaneously, these three financial indicators were shown to significantly influence compliance with reporting deadlines. Keywords: Profitabilitas, Leverage, Likuiditas, Timeliness, Financial Reporting

PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2019-2023 Ikbal Ikbal; Bustang Bustang; Surianto Ilham
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2784

This study uses a quantitative approach with secondary data obtained from financial statements, annual reports, and company sustainability reports. The research sample was determined using a purposive sampling method and resulted in 8 mining companies with a total of 40 observation data over five years. The independent variable in this study is Green Accounting, measured using a dummy variable based on the disclosure of environmental costs in the sustainability report, while the dependent variable is financial performance measured using Return on Assets (ROA). Data analysis was conducted using descriptive statistical analysis, classical assumption tests, and simple linear regression analysis with the help of SPSS software. The results show that the implementation of Green Accounting has no effect on the financial performance of mining companies. This indicates that environmental costs incurred by companies are more considered as a burden that can reduce profits in the short term, so they do not have a direct financial impact on the company. These findings indicate that the implementation of Green Accounting in mining companies is still not a determining factor in improving the company's financial performance

ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI DI BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN KOLAKA TIMUR Elsa Kirana; Arnadi Chairunnas; Sri Ayu Pracita; Bustang Bustang
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2827

This study aims to analyze the implementation of Article 21 Income Tax (PPh 21) accounting on employee salaries at the Regional Office of National Unity and Politics of East Kolaka Regency and to identify the factors causing differences in tax calculations compared to the applicable regulations, particularly Law Number 7 of 2021 concerning the Harmonization of Tax Regulations. The research employs a descriptive qualitative method, with data collected through observation, interviews, and documentation, and analyzed by comparing the institution’s tax calculations with prevailing tax regulations. The results indicate that, in general, the implementation of PPh 21 has followed established procedures; however, discrepancies in tax calculations still occur due to inaccuracies in determining employees’ Non-Taxable Income (PTKP) status, resulting in higher tax liabilities than should be imposed. Therefore, periodic updates of employee administrative data are necessary. Keywords: Tax Accounting, Article 21 Income Tax, Non-Taxable Income (PTKP), Government Institution

Pemberdayaan Kelompok Ibu-ibu Aisyiyah dalam Diversifikasi Produk Olahan Nira Mendukung Ketahanan Pangan dan Ekonomi Keluarga Bustang Bustang; Anti Landu Landu; Andi Iswan Iswan; Masitah Masitah; Asni Asni
MALLOMO: Journal of Community Service Vol 6 No 1 (2025): Desember-Mei
Publisher : Universitas Muhammadiyah Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55678/mallomo.v6i1.2440

Abstract. Community service activities were carried out in Tikonu Village, Wundulako Subdistrict, Kolaka Regency, with the target partner being the Aisyiyah women's group. The partnership program aimed to empower the Aisyiyah women's group to be able to process palm sap into value-added products such as palm sugar, natade coco, and palm vinegar with hygienic standards. The approach used was participatory and appropriate technology transfer, involving universities as facilitators and community partners as the main implementers. The main activities included: Technical training on processing palm sap into various healthy and durable processed products; Introduction of simple technologies such as bottle sterilization and hygienic filtration equipment; Business management assistance, including financial record keeping, packaging, and product labeling; Digital marketing training using social media and online platforms to expand market reach; and Monitoring and evaluation of business sustainability through the formation of group action teams. The results of these activities show a significant improvement in the technical and managerial skills of 70% of the partners. The social impact that has emerged is an increase in women's participation in village economic activities, increased social solidarity within the group, and a growing awareness of the importance of productive and sustainable use of local resources. Abstrak. Kegiatan pengabdian kepada masyarakat dilaksanakan di Desa Tikonu, Kecamatan Wundulako, Kabupaten Kolaka, dengan mitra sasaran kelompok ibu-ibu Aisyiyah. Program kemitraan bertujuan untuk memberdayakan kelompok ibu-ibu Aisyiyah agar mampu mengolah nira menjadi produk bernilai tambah seperti gula semut, natade coco, dan cuka nira dengan standar higienis. Pendekatan yang digunakan adalah partisipatif dan transfer teknologi tepat guna, dengan melibatkan perguruan tinggi sebagai fasilitator dan mitra masyarakat sebagai pelaksana utama. Kegiatan utama meliputi: Pelatihan teknis pengolahan nira menjadi berbagai produk olahan sehat dan tahan lama; Pengenalan teknologi sederhana seperti alat steril botol dan penyaringan higienis; Pendampingan manajemen usaha, termasuk pencatatan keuangan, pengemasan, dan pemberian label produk; Pelatihan pemasaran digital menggunakan media sosial dan platform daring untuk memperluas jangkauan pasar; serta Monitoring dan evaluasi keberlanjutan usaha melalui pembentukan tim penggerak kelompok. Hasil kegiatan menunjukkan peningkatan signifikan pada keterampilan teknis dan manajerial mitra 70%. Dampak sosial yang muncul meningkatnya partisipasi perempuan dalam kegiatan ekonomi desa, meningkatnya solidaritas sosial kelompok, serta tumbuhnya kesadaran terhadap pentingnya pemanfaatan sumber daya lokal secara produktif dan berkelanjutan.

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