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All Journal Jurnal Ilmiah Akuntansi Manajemen CERMIN: Jurnal Penelitian APLIKATIF: Journal of Research Trends in Social Sciences and Humanities Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Journal of Community Empowerment Journal of Society, Community and Business Development TERMASYHUR: Jurnal Pengabdian Masyarakat
Dwi Agustyawati
Universitas Muhammadiyah Buton
Religion Agriculture, Biological Sciences & Forestry Arts 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 Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Pendampingan Pengolahan Limbah Organik Menjadi Kompos Melalui Pengendalian Biaya Di Desa Kancinaa Kabupaten Buton Nur Zarliani Uli; Dwi Agustyawati; Sania; Muh. Deswan
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.v5i04.2744

Abstract

Organic waste is one of the environmental challenges faced by rural communities, including Kancinaa Village, Buton Regency, where large amounts of organic waste are generated from agricultural, plantation, and household activities but remain underutilized due to limited processing skills and inadequate production cost management. This community service program aimed to enhance community capacity in converting organic waste into compost while improving understanding of production cost control. The methods employed included socialization, training, hands-on compost production practices, and continuous mentoring conducted in December 2025. The results indicated significant improvements in community knowledge and skills in compost production, productive utilization of organic waste, and efficient production cost management. The participatory approach proved effective in increasing environmental awareness and promoting sustainable waste management while strengthening the potential for rural economic self-reliance through the utilization of local resources.
Integrating Nutrition Education and Entrepreneurship Development In Nagubi (Cassava Leaf Nuggets) Product Development: A Multidisciplinary Collaboration Model for Empowering Coastal Communities in Boneatiro Barat District, Buton Regency, Indonesia Dwi Agustyawati; Rusman Raml; Wa Ode Sriwati Lestari; Nur Zarliani Uli; Hasni; Masduki Mahfud; Novika Anggraini
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.v5i04.2752

Abstract

This community service program aimed to develop NAGUBI (Cassava Leaf Nuggets) by integrating nutrition education and entrepreneurship strengthening as a community empowerment model for coastal communities. The program employed a participatory approach involving lecturers from the fields of health and management. The activities included community needs assessment, nutrition education, NAGUBI production training, product packaging, marketing, business mentoring, and program evaluation. Data were collected through observation, documentation, discussions, and field notes, and were analyzed using a descriptive qualitative approach. The results demonstrated improved participants’ understanding of the nutritional value of cassava leaves, enhanced skills in producing NAGUBI, and strengthened basic business management competencies. The program contributed to increasing the added value of local food resources, promoting community economic self-reliance, and strengthening the sustainable economic potential of coastal communities through innovation based on local resources.
Internal Control Systems, Employee Competence, and Financial Accountability: Evidence from BKAD Buton Regency Dwi Agustyawati; Hastuti; Andi Sismar; Linda Amalia; Febriyanti
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 03 (2026): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i03.2686

Abstract

Financial accountability is a fundamental element of good governance that ensures transparency and responsible management of public resources. This study examines the influence of internal control systems and employee competence on financial accountability. A quantitative approach was employed using survey data collected from 47 employees. Data were analyzed using multiple linear regression to determine the effect of the independent variables on financial accountability. The findings indicate that internal control systems have a positive and significant effect on financial accountability. In contrast, employee competence does not have a significant individual effect on financial accountability. However, internal control systems and employ ee competence jointly have a significant effect on financial accountabi lity. The coefficient of determination shows that the two variables expla in 40.7% of the variation in financial accountability. The concludes that strengthening internal control systems is essential for improving financi al accountability, while employee competence contributes more effectiv ely when supported by an effective organizational control environment.
Co-Authors Ahmad Daholu Alzarliani, Waode Andi Sismar Ansar Suherman, Ansar Deki Pardana Ernawati Malik Febriyanti Hasni Hasni Hasni Hastuti Hastuti Husna Katjinah Husnah Katjina Linda Amalia Masduki Mahfud Muh. Deswan Muhammad Hidayatullah Novika Anggraini Nur Zarliani Uli Rusdin Rusdin Rusdin Rusman Raml Sania Sania Sania Tiya Rahma Baadi Wa Ode Al Zarliani Wa Ode Murni Wa Ode Sriwati Lestari