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All Journal Jurnal Ilmiah Akuntansi Manajemen Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka JISEF : Journal Of International Sharia Economics And Financial Journal of Community Empowerment De Facto: Journal of international multidisciplinary sciences Jurnal Ragam Pengabdian
Deki Pardana
Universitas Muhammadiyah Buton
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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TINJAUAN ATAS SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN BUTON Deki Pardana
Jurnal Ilmiah Akuntansi Manajemen Vol 1 No 2 (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.v1i2.244

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal penerimaan kas pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Buton. Dengan sampel data sistem pengendalian internal penerimaan kas tahun 2015 sampai dengan tahun 2016. Metode penelitian yang digunakan adalah analisis deksriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian internal penerimaan kas pada PDAM Kabupaten Buton sudah berjalan baik dilihat dari prosedur penerimaan kas yang ada pada perusahaan yaitu prosedur pencatatan pemasangan air, prosedur pembayaran dan penagihan, prosedur pembukuan, dan prosedur pelaporan.
ANALISIS NILAI JUAL OBJEK PAJAK DAN IMPLIKASINYA TERHADAP PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN BETOAMBARI KOTA BAUBAU Deki Pardana
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 02 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i02.557

Abstract

This research was conducted at the Baubau City Regional Finance, Asset and Revenue Agency, Southeast Sulawesi Province. The population in this study is the entire sale value of the tax object in Betoambari sub-district. The sample in this study were all villages in Betoambari sub-district, namely Sulaa village, Lipu village, Katobengke village, Labalawa village and Waborobo village. Data analysis in this study uses qualitative data analysis, where data is presented in the form of a Numeric scale (numbers) for example, data on the List of Determination of the Selling Value of Tax Objects (NJOP). Based on the results of research on the determination of the selling value of tax objects (NJOP) in five villages, namely the receipt of land and building tax obtained that the first PBB revenue is in the sulaa village with a total value of Rp. 952,394,544. The second is in the katobengke village with a total value of Rp. 556,270,502. Third, is the lipu village with a total value of Rp. 271,057,874. Furthermore, the waborobo village amounted to Rp. 45,077,786. and the labalawa village amounted to Rp. 39,575,965. Then the total accumulated PBB tax revenue of Betoambari Sub-district during 2015-2017 amounted to Rp. 1,864,376,671.
PEMBERDAYAAN PEREMPUAN MELALUI DIVERSIFIKASI PRODUK IKAN MENJADI BAKSO IKAN UNTUK MENINGKATKAN EKONOMI KELUARGA Hasni Hasni; Dwi Agustyawati; Deki Pardana; Ahmad Daholu
Journal of Community Empowerment Vol 1, No 2 (2022): Desember
Publisher : Journal of Community Empowerment

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Abstract

ABSTRAK                                                                                     Sumber mata pencaharian masyarakat di kelurahan Kalialia utamanya petani dan nelayan. Terdapat permasalahan yang dialami oleh mitra Pengabdian ini. Adapun permasalahan mitra belum mengetahui cara pengolahan hasil laut, Peralatan belum memadai dalam pengolahan bahan baku yang dapat menunjang produksi dengan baik, efektif dan efisien, belum memahami cara produksi pangan olahan yang baik dan keamanan pangan berbasis Good Manu- facturing Practice (GMP), belum mengetahui bagaimana memasarkan hasil olahan ikan tersebut. Berdasarkan masalah yang ada maka tujuan dari kegiatan ini adalah memberikan pengetahuan serta wawasan kepada peserta tentang bagaimana cara pembuatan produk olahan ikan dalam hal ini bakso ikan, apa manfaatnya bagi perekonomian keluarga, bagaimana mendesaign agar produk olahan dapat menarik konsumen nantinya, bagaimana memasarkan produk olahan ini secara online. Metode kegiatan yang digunakan dalam kegiatan Pengabdian pada Masyarakat ini adalah: Lecturing, Mentoring dan Praktek. Hasil yang diperoleh adalah peserta  mengetahui cara pengolahan hasil laut, memahami bagaimana cara produksi pangan olahan yang baik dan keamanan pangan berbasis Good Manu- facturing Practice (GMP), memiliki pengetahuan bagaimana memasarkan hasil olahan ikan tersebut. Peserta aktif dalam proses diskusi materi mengenai pengolahan bakso ikan. Selain itu peserta juga aktif pada tahap praktek dan simulasi pembuatan bakso ikan. Tahap akhir kegiatan, peserta mencicipi bakso ikan Tuna yang sudah dibuat. Setelah pelaksanaan kegiatan ini diharapkan Peserta  mampu menumbuhkan jiwa kewirausahaan masyarakat terutama ibu-ibu PKK, ibu-ibu lainnya di kelurahan Kalilia serta remaja perempuan untuk mendirikan usaha secara mandiri. Kata kunci: Pemberdayaan; olahan ikan; Bakso Ikan
Penguatan Kompetensi Sdm Umkm Melalui Pelatihan Manajemen Sumber Daya Manusia Di Kecamatan Pasarwajo Deki Pardana; Rusdin; Ahmad Daholu; Lalu Muh Abdul Wahid
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.v5i04.2755

Abstract

This community service program aims to strengthen human resource management competencies among MSME owners, through structured training and mentoring activities. A participatory approach was implemented using a series of training sessions covering workforce planning, employee administration, recruitment procedures, job descriptions, performance evaluation, and reward and punishment systems. Practical discussions and mentoring enabled participants to apply HR management concepts directly to their businesses. The results demonstrated significant improvements in participants’ understand ing and ability to identify workforce requirements, prepare employee administrative documents, develop clear job descriptions, establish written employment agreements, and implement fair performance appraisal mechanisms. Participants also showed greater awareness of professional HR practices that support employee motivation and organizational effectiveness. Overall, the program successfully trans formed informal human resource management practices into more structured, systematic, and sustainable approaches, thereby enhancing the managerial capacity and long-term competitiveness of local MSMEs.
Analisis Manajemen Keuangan UMKM Perikanan di Desa Terapung Kabupaten Buton Tengah: Pendekatan Kuantitatif dan Kualitatif Rusdin Rusdin; Ismail Failu; Deki Pardana
DE FACTO : Journal Of International Multidisciplinary Science Vol 4 No 02 (2026): DE FACTO : Journal Of International Multidisciplinary Sciences
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/defacto.v4i02.2781

Abstract

Fisheries Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economic development of coastal communities; however, financial management practices remain limited. This study aims to analyze the financial management practices of anchovy-processing MSMEs in Terapung Village, Mawasangka District, Central Buton Regency. A mixed-methods case study was conducted involving all 11 MSMEs as the census population. Financial data from January to June 2026 were analyzed using descriptive and inferential statistics. The findings indicate an average annual revenue of IDR 3.04 billion and a net profit margin of 32.35%. Strong positive correlations were found between initial capital and annual revenue (r = 0.991; p < 0.001), and business experience and net profit (r = 0.952; p < 0.001). Most respondents (81.82%) neither maintained formal financial records nor accessed People's Business Credit (KUR). Strengthening financial management capacity, expanding inclusive financing, and providing technical assistance are essential to enhance MSME sustainability.
Pengaruh Struktur Pembiayaan terhadap Risiko Utang UMKM Perikanan di Kabupaten Buton Selatan Ahmad Daholu; Ismail Failu; Deki Pardana; Fariz Mustaqim
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/aq8m0040

Abstract

This study analyzes the effect of financing structure on debt risk among fishery MSMEs in South Buton Regency, Indonesia. Using a mixed-methods approach with a survey of 200 MSMEs, this research developed a Financial Structure Index (FSI) and applied Structural Equation Modeling (SEM). The results show that 66.5% of MSMEs rely on informal financing (pengambe) with an effective interest rate of 238.94% per year. The proportion of informal financing has a positive and significant effect on the probability of default (beta=0.0067; p<0.001) and financial distress index (beta=0.440; p<0.001). MSMEs with a hybrid structure exhibit significantly lower default risk (0.205 vs 0.392; p<0.001) and lower weighted cost of capital (153.39 vs 199.45; p<0.001) compared to informal-dominant MSMEs. These findings underscore the urgency of policy interventions through a blended financing framework that integrates formal credit access, financial literacy, and risk-sharing mechanisms.
Co-Authors Ahmad Daholu Dwi Agustyawati Failu, Ismail Fariz Mustaqim Hasni Hasni Lalu Muh Abdul Wahid Rusdin Rusdin Rusdin