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All Journal Jurnal Ilmiah Akuntansi Manajemen Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Bharasumba Jurnal Multidispliner Jurnal Multidisipliner Kapalamada JICS : Journal Of International Community Service
muhammad Rais
Universitas Muhammadiyah Buton
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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TINJAUAN ANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN PADA RUMAH SAKIT UMUM DAERAH KABUPATEN BUTON muhammad Rais
Jurnal Ilmiah Akuntansi Manajemen Vol 1 No 1 (2018): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v1i1.235

Abstract

Penelitian ini bertujuan untuk mengetahui peran penyusunan anggaran sebagai alat perencanaan dan pengendalaian pada Rumah Sakit Umum Daerah Kabupaten Buton.Metode pengumpulan data yang digunakan adalah Wawancara (Interview), Dokumentasi, Studi kepustakaan (library research). Data analisis dengan Metode deskriptif dan Metode Komparatif.Penyusunan Anggaran Rumah Sakit Umum Daerah Kabupaten Buton berfungsi sebagai alat perencanaan dan pengendalian, hal itu dapat dilihat dari laporan realisasi anggaran yang anggaran belanjanya tidak satupun mengalami penyimpangan yang tidak menguntungkan (realisasi tidak melebihi anggaran yang telah ditetapkan) sehingga penyimpangan menguntungkan ini akan menjadi penghematan dimana dalam penyusunan anggaran, Badan Pengelola Keuangan Rumah Sakit Kabupaten Buton menggunakan data dan informasi yang bersumber dari pengalaman dan juga data aktual tahun-tahun sebelumnya.
The ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN BUTON TENGAH): Indonesia Muhammad Rais
Jurnal Multidisipliner Kapalamada Vol. 4 No. 04 (2025): JURNAL MULTIDISIPLINER KAPALAMADA
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/kapalamada.v4i04.1911

Abstract

Analysis Of The Effectiveness And Contribution Of Non-Metal And Rock Mineral Tax On Regional Original Revenue. This study aims to examine the effectiveness and contribution of Non-Metal and Rock Mineral Tax revenues to the Regional Original Revenue. The research employed field research and library research methods, with a descriptive data analysis approach. The results indicate that the effectiveness level of Non-Metal and Rock Mineral Tax realization during the 2022–2024 period was classified as very effective, with an average effectiveness rate of 187.76%. Specifically, the effectiveness reached 283.53% in 2022, decreased to 136.27% in 2023, and slightly increased to 143.48% in 2024. In terms of contribution to PAD, this tax demonstrated a very low performance, with an average contribution of only 6.23%. The contribution was 4.55% in 2022, increased to 5.78% in 2023, and reached 8.36% in 2024. These findings suggest that although the tax is highly effective in achieving revenue targets, its contribution to overall regional revenue remains relatively limited.
EDUKASI DAN PENDAMPINGAN KONSERVASI TERUMBU KARANG DAN MANGROVE SEBAGAI UPAYA PELESTARIAN EKOSISTEM PESISIR DI LOLIBU, KECAMATAN LAKUDO, KABUPATEN BUTON TENGAH La Ode Muhammad Hasrul Adan; Muhammad Rais
JICS : Journal Of International Community Service Vol 4 No 01 (2025): JICS : Journal Of International Community Service
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jics.v4i01.1806

Abstract

This community service program aims to increase awaren ess and participation among coastal communities in preserving coral reef and mangrove ecosystems. Coastal ecosystems play an esse ntial role in maintaining environmental balance, supporting commun ity livelihoods, and protecting coastal areas from erosion and climate ch ange impacts. However, destructive fishing practices and uncontrol led mangrove logging still pose major threats to this region. The program involved socialization, environmental education, mangrove planting training, coral reef conservation mentoring, and ongoing co mmunity monitoring. Conducted over three months, the activities eng aged local fishermen, community leaders, women’s groups, & studen ts. Results show an 85% increase in community understanding of the importance of coastal ecosystems and the establishment of the “Saha bat Pesisir Lolibu” conservation group committed to sustainab le coa stal management. This activity demonstrates that participatory educa tion & mentoring can effectively enhance ecological awareness and promote long-term preservation of coastal resources.
PENINGKATAN LITERASI KEUANGAN DAN KEWIRAUSAHAAN BAGI NELAYAN DI DESA BENTENG, KECAMATAN LASALIMU, KABUPATEN BUTON Muhammad Rais; La Ode Muhammad Hasrul Adan
JICS : Journal Of International Community Service Vol 4 No 01 (2025): JICS : Journal Of International Community Service
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jics.v4i01.1809

Abstract

The financial literacy and entrepreneurship improvement program for fishermen in Benteng Village, Lasalimu District, Buton Regency aims to enhance fishermen’s household financial managem ent skills and promote economic independence through productive, lo cally based enterprises. The main problems faced by fishermen include a lack of understanding of financial planning and record-kee ping, unstable seasonal income management, and limited entrepreneu rial skills to diversify income sources. The program was implemented through counseling, training, and continuous mentoring that actively involved the fishing community. The training materials covered basic financial management, saving and investment strategies, and access to formal and informal financial institutions. The results indicated a significant increase in participants’ understanding of financial mana gement, along with rising motivation to start small businesses such as seafood processing & local trade. Overall, the program successfully improved financial awareness, strengthened entrepreneurial, & contr ibuted to sustainable economic welfare among coastal communities.
Pengembangan Umkm Berbasis Sumber Daya Kelautan: Pelatihan Abon Ikan Tuna Untuk Meningkatkan Pendapatan Pesisir Kelurahan Kambulabulana Kabupaten Buton Muhammad Rais
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 04 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i04.2704

Abstract

The objective of the community service program in Kambula-Bulana Village, Buton Regency, is to improve the skills and income of coastal communities through the production of tuna flakes using local resources. The main issues are that tuna catches are used to make byproducts, and there is a lack of community awareness regarding the production, processing, and distribution of MSME products. The methods used to implement this initiative include evaluating activity outcomes, providing guidance on product packaging, conducting outreach, and offering practical training in tuna flake production. The results of the community service program indicate that participants were able to understand the hygienic production process for tuna flakes and produce a product with higher value than fresh fish. Additionally, the community learned simple marketing techniques and attractive product packaging, thereby opening opportunities for the growth of home-based businesses in the fisheries sector. The skills, creativity, and economic potential of coastal towns have also increased thanks to this project.
Pengaruh Gaya Hidup Dan Literasi Keuangan Terhadap Perilaku Konsumtif Mahasiswa Manajemen Angkatan 2022 Universitas Muhammadiyah Buton Muhammad Rais; Nur Fadila
Jurnal Multidisipliner Bharasumba Vol 5 No 03 (2026): BHARASUMBA: Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v5i03.2703

Abstract

This study aims to examine the effect of lifestyle and financial literacy on the consumptive behavior of Management students from the 2022 cohort at Universitas Muhammadiyah Buton. This research employed a quantitative approach using primary data collected through questionnaires. Data were gathered through field research, literature review, and questionnaires measured using a Likert scale. The data were analyzed using multiple linear regression analysis. The findings indicate that, partially, the lifestyle variable (X1) has a positive and significant effect on consumptive behavior (Y), with a calculated t-value of 8.456, which is greater than the t-table value of 1.979, and a significance value of 0.000 (< 0.05). Meanwhile, the financial literacy variable (X2) has a negative and significant effect on consumptive behavior (Y), with a calculated t-value of -3.245, which exceeds the critical t-value in absolute terms, and a significance value of 0.002 (< 0.05). Simultaneously, lifestyle and financial literacy have a significant effect on consumptive behavior, as evidenced by the F-test result with a calculated F-value of 43.458 and a significance value of 0.000. Therefore, lifestyle and financial literacy play important roles in shaping students' consumptive behavior.
Co-Authors La Ode Muhammad Hasrul Adan Nur Fadila