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All Journal International Journal of Social Science and Business Accounting: Jurnal Pendidikan Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat Economics Development Analysis Journal Business and Applied Management Journal Jurnal Ragam Pengabdian Jurnal Pengabdian Kepada Masyarakat (JAPIMAS) Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial dan Humaniora Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Almawarid: Journal of Management and Business Sciences
Murniati Murniati
Economics Education, Halu Oleo University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Social Sciences Other

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Analisis Perputaran Piutang, Likuiditas Dan Rentabilitas Koperasi Simpan Pinjam Sejahtera Bersama Aziza Naha’wan; Murniati; La Ode Turi
Accounting: Jurnal Pendidikan Akuntansi Vol 1 No 1 (2021): Edisi Januari 2021
Publisher : Jurusan Pendidikan Akuntansi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.693 KB) | DOI: 10.36709/jpa.v1i1.2

Abstract

Tujuan pada penelitian ini adalah untuk menganalisis perputaran piutang, likuditas dan rentabilitas pada koperasi simpan pinjam Sejahtera bersama. Analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan metode kualitatif deskriptif, yakni dengan menganalisis tingkat perpuataran piutang dalam meningkatkam likuiditas dan rentabilitas. Hasil penelitian yang dilakukan mengatakan bahwa dari tahun 2015-2018 hasil perputaran piutang menunjukkan tidak efektif. Hal ini disebabkan oleh pelunasan piutang dari peminjam yang tidak tepat waktu yang ditentukan sehingga kas tertanam dalam piutang yang menyebababkan tidak bisa dipinjamkan kembali kepada anggota. Dari tahun 2015-2018 perputaran piutang mengalami penurunan ditunjukan dengan analisis trend pada tahun 2016 senilai 89,51%, 2017 senilai 58,04% dan tahun 2018 senilai 24,48% dari tahun 2015-2018 perputaran piutang tidak efektif karena nilai perputaran piutang kurang dari 2,6 kali. Pada tahun 2015-2018 likuiditas mengalami penurunan di lihat dari analisis trend yaitu pada tahun 2016 senilai 64,33% , pada tahun 2017senilai 48,88% dan pada tahun 2018 senilai 41,24%. Rentabilitas juga mengalami penuruna dari tahun 2015-2018 dilihat dari analisis trend yaitu pada tahun 2016 senilai 93,18% pada tahu 2017 senilai 83,77% dan pada tahun 2018 senilai 57,68% dengan kesimpulan pada tahun 2015-2018 terjadi penurunan likuiditas dan rentabilitas yang di akibatkan perputaran piutang yang tidak efektif.
Model Pembelajaran Kooperatif Make A Match Dalam Meningkatkan Hasil Belajar Akuntansi Wa Ode Diani; Murniati; Asriyani Mulia Basri
Accounting: Jurnal Pendidikan Akuntansi Vol 1 No 1 (2021): Edisi Januari 2021
Publisher : Jurusan Pendidikan Akuntansi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.766 KB) | DOI: 10.36709/jpa.v1i1.4

Abstract

Tujuan penelitian ini untuk meningkatkan hasil Belajar siswa pada materi jurnal penyesuaian siswa kelas XII IPS II SMA Negeri 1 LOGHIA dengan penerapan model pembelajaran kooperatif tipe make a match. Metode penelitian yang digunakan yaitu penelitian tindakan kelas. Subjek penelitian ini adalah siswa kelas XII IPS II SMAN 1 Loghia yang berjumlah 25 siswa. Penelitian ini dilaksanakan dalam 2 siklus. Setiap siklus terdiri dari empat komponen kegiatan yaitu perencanaan tindakan, pelaksanaan tindakan, pengamatan, dan refleksi. Teknik pengumpulan data dalam penelitian ini menggunakan dokumentasi, observasi dan wawancara. Analisis data yang dilakukan adalah analisis data kuantitatif dengan persentase. Penelitian ini menunjukkan bahwa nilai rata-rata siswa pada siklus I sebesar 67,95% meningkat menjadi 69,3% . sedangkan pada siklus II sebesar 72,55% meningkat menjadi 80,35%. Peningkatan hasil belajar siswa dapat dilihat dari siklus I sebesar 10% dan pada siklus II sebesar 35%. Dengan demikian dapat disimpulkan bahwa Penerapan Model Pembelajaran Kooperatif Tipe Make A Match Dapat Meningkatkan Hasil Belajar Siswa Mata Pelajatran Akuntansi Kelas XII SMAN 1 Loghia Kota Raha.
Google Site-Based Service and Trade Accounting Practice Learning Media for Grade XI Accounting Students Rizal; Latief Sahidin; Abdullah Igo; Muh. Ilham; Murniati; Nining Gustamar
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.51943

Abstract

The learning process is still using conventional learning methods. The teacher uses the module to explain the teaching material that the students have not understood by using the blackboard media. This study aims to develop Google Site-based Service and Trade Accounting Practice Learning Media for class XI accounting students. This research is development research adapted from the ADDIE development model.  The Data was collected through questionnaires. The data obtained from the questionnaire were analyzed descriptively, qualitatively, and quantitatively. The study’s results consisted of five stages of making a Google Site-based Service & scoping Service &s accounting practice learning media. The eligibility level of Google Site-based Service & Trade Accounting Practice Learning Media based on assessments: Material Experts obtained a percentage of 92.61% which belongs to the Very Decent category, and Media Experts obtained a percentage of 88.89% belongs to the Very Decent category. The feasibility assessment by the trial students obtained a percentage of 88.61% which belonged to the Very Worthy category. Thus, the Google Site-based Service & Trade Accounting Practice Learning Media is very suitable for learning. Meanwhile, the results of the pre-test and post-test scores stated an increase in the average after the google site-based accounting learning media was tested from 65 to 80.
PENINGKATAN KEMAMPUAN GURU-GURU SEKOLAH MENENGAH KEJURUAN (SMK) DALAM MERENCANAKAN PEMBELAJARAN AKUNTANSI La Ode Turi; Murniati Murniati
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i2.1586

Abstract

The main problem experienced by accounting teachers in preparing for learning in SMK is their lack of competence to design a lesson plan (RPP). It is mainly caused by the teachers’ competencies which are not yet optimal for designing (a) Kurikulum Tingkat Satuan Pendidikan (KTSP), (b) Syllabus and RPP, (c) learning materials, (d) learning media, (e) learning scenario and (f) evaluation and its follow-up. Therefore, the teachers’ competencies in preparing accounting lesson plans need to be improved so that their output is aligned with the demands of the curriculum. To solve this issue, community service was conducted in the forms of a workshop and intensive mentoring. Through this community service, the teachers’ professionalism in preparing accounting lesson plans was successfully improved. The teachers’ improvement can be seen from the results of the pretest and post-test tested before and after the training/workshop for the accounting teachers of SMKN 1 Kendari. The implementation of this community service results in the improvement of the teachers’ competencies in preparing an accounting lesson plan and their positive responses make this training more meaningful. After this community service, it is hoped that the accounting teachers in SMK can design and improve learning so the students’ competencies may be improved accordingly.
Pelatihan Pengolahan Tandan Kosong Kelapa Sawit dengan Metode Fermentasi Rahmanpiu; Murni Nia; La Taena; Abdur Rachman Rika; La Manguntara; La Miliha; Murniati; Nurmaela
Jurnal Pengabdian Kepada Masyarakat (JAPIMAS) Vol. 3 No. 2 (2024): Agustus 2024
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/japimas.v3i2.64

Abstract

Pengolahan Tandan Kosong Kelapa Sawit (TKKS) menjadi media tanaman merupakan tantangan bagi petani di Konawe Selatan karena seratnya padat dan kompleks. TKKS merupakan limbah dari pengolahan tandan buah kelapa sawit dan memiliki potensi ekonomi bila diolah lebih lanjut. Tujuan kegiatan ini adalah edukasi mitra untuk meningkatkan pengetahuan dan keterampilan tentang pengolahan serat TKKS menjadi media tanam dengan metode fermentasi. Metode pelatihan menggunakan Subject Matter Analysis (SMA). Model ini digunakan untuk memotivasi mitra untuk mengetahui proses pembuatan kompos dari TKKS. Implementasi model SMA berdampak pada keaktifan mitra dalam menyiapkan serbuk dan serat halus dari TKKS dan melakukan fermentasi TKKS menggunakan bioaktivator EM4. Hasil yang dicapai adalah meningkatnya pengetahuan dan keterampilan mitra dalam mengolah TKKS dan melkukan fermentasi serbuk dan serat halus TKKS menjadi media tanam yang berwarna coklat kehitaman, tekstur lunak, dan tidak berbau. Pelatihan ini mendukung pengelolaan TKKS yang bernilai ekonomi, juga mendukung budidaya tanaman sawit yang berkelanjutan dan ramah lingkungan.
Poverty and Income Effects on Southeast Sulawesi Local Tax Revenue Rizal; Khelana Ramadhan; Abdullah Igo; Murniati; Inggah Pratiwi; Fitri Ramadhani
Economics Development Analysis Journal Vol. 14 No. 1 (2025): Economics Development Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v14i1.19656

Abstract

This study uses a quantitative descriptive statistical approach to examine the impact of poverty levels and per capita income on regional tax revenues in Southeast Sulawesi. Utilizing secondary data from 2012 to 2021, the analysis employs a multiple linear regression model to evaluate the relationships between the variables. The findings reveal that poverty levels do not significantly affect regional tax revenues, whereas per capita income exerts a positive and substantial influence, highlighting its critical role in enhancing fiscal performance. The study underscores the importance of per capita income in boosting regional tax revenue. It recommends that the Southeast Sulawesi government prioritize economic empowerment initiatives, such as vocational training, micro-enterprise financing, and expanded market access, to increase community income and encourage greater participation in the taxation system. Further research should investigate other factors influencing tax revenues, including education levels, poverty dynamics, and regional economic structures. A broader analysis of these variables can provide policymakers with a more comprehensive framework for optimizing regional tax revenue and addressing socioeconomic disparities in the region.
Kolaborasi untuk Kemajuan: Transformasi Budaya, Pendidikan, Ekonomi, dan Pertanian di Desa Arongo Wahyu Muh. Syata; Muh. Ilham; Murni Nia; Murniati; Jumatin; Muhammad Juwantho Lewa; Bellona Mardhatillah Sabillah; Ade Rosmalia; Selviana
Jurnal Ragam Pengabdian Vol. 2 No. 1 (2025): Januari-April "Mentoring Micro Business Groups as an Effort to Improve Communit
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/d2eksc38

Abstract

Program Kuliah Kerja Nyata Membangun Desa Merdeka Belajar Kampus Merdeka (KKN-MD MBKM) Universitas Halu Oleo bertujuan untuk meningkatkan keterlibatan mahasiswa dalam pembangunan desa melalui penerapan ilmu dan keterampilan yang telah diperoleh di perguruan tinggi. Penelitian ini mengkaji implementasi program KKN-MD MBKM di Desa Arongo, Kecamatan Landono, Kabupaten Konawe Selatan, dengan fokus pada transformasi budaya, pendidikan, ekonomi, dan pertanian. Metode pelaksanaan program meliputi survei lapangan, penyusunan program kerja, pelaksanaan kegiatan, serta penyusunan laporan. Hasil kegiatan menunjukkan bahwa mahasiswa berperan aktif dalam mengembangkan berbagai aspek desa, seperti peningkatan kualitas pendidikan melalui kegiatan mengajar di SMA Negeri 11 Konawe Selatan, pemberdayaan seni dan budaya melalui pelatihan sanggar seni, serta penguatan sektor ekonomi dan pertanian melalui pembuatan kebun kolektif dan pelatihan penyusunan pembukuan koperasi. Kegiatan ini memberikan dampak positif bagi masyarakat Desa Arongo, meningkatkan kesadaran akan pentingnya pendidikan, ekonomi berbasis komunitas, serta budaya gotong royong dalam pengelolaan sumber daya desa. Sementara itu, mahasiswa mendapatkan pengalaman nyata dalam menghadapi permasalahan sosial dan ekonomi di desa, serta mengasah keterampilan kepemimpinan dan kerja sama lintas disiplin. Dengan demikian, program KKN-MD MBKM tidak hanya memberikan manfaat bagi masyarakat desa, tetapi juga menjadi sarana efektif dalam mempersiapkan mahasiswa sebagai agen perubahan yang siap menghadapi tantangan di masa depan.    
Pemanfaatan Zotero sebagai Media Pengelolaan Referensi: Pelatihan bagi Mahasiswa Pendidikan Ekonomi Wahyu Muh. Syata; Muhammad Juwantho Lewa; Murni Nia; Murniati; Muh. Ilham; Ilhamurrahman M Hubaib; Bellona Mardhatillah Sabillah; Jumatin; Hasniah
Jurnal Ragam Pengabdian Vol. 2 No. 3 (2025): September-Desember "Community Empowerment Through Digital Literacy Programs to
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/brc16709

Abstract

The ability to write scientific papers that adhere to academic standards is an important skill for students, especially those in the Economics Education Study Program. One of the common challenges faced by students is the proper management of references and citations. To address this issue, a training program was conducted on the use of the Zotero application as reference management software. The service activities were carried out thru lectures, discussions, and hands-on practice, attended by students from the Economics Education program at the Faculty of Teacher Training and Education, Halu Oleo University. The training results show that participants were able to understand the basics of reference management, install and integrate Zotero with Microsoft Word, import references from various sources, and generate automatic citations and bibliographies according to APA style. Although there were some technical constraints, such as difficulty installing the plugin in Word and fixing metadata, these constraints were overcome thru direct guidance. Overall, this training successfully improved students' ability to manage references effectively, efficiently, and in accordance with academic standards.
Analisis Penggunaan Platform E-commerce pada Masyarakat di Desa Lalonggombu, Kecamatan Lainea, Kabupaten Konawe Selatan Murniati Murniati; Murni Nia; Muhammad Juwantho Lewa; Juli Regina
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/dgvwwz43

Abstract

This study aims to analyze the use of e-commerce platforms among the community in Lalonggombu Village, Lainea District, Konawe Selatan Regency. This study employs a qualitative approach with a descriptive method to explore the phenomenon of e-commerce usage in everyday life. Data were collected through interviews, observations, and documentation involving community members who use e-commerce platforms. The results indicate that the use of e-commerce platforms in Lalonggombu Village has increased along with the development of digital technology. The community utilizes e commerce due to its ease of access, time efficiency, and the availability of various promotional features such as discounts, cashback, and free shipping. The use of e-commerce is characterized by high frequency of access, relatively long usage duration, and increasing transaction intensity.  However, the convenience of e-commerce usage also reflects a shift in consumption patterns from need-based consumption to desire-oriented consumption. This is indicated by unplanned purchases and intensive use of promotional features that encourage higher consumption activities.  In conclusion, the use of e-commerce platforms has become an integral part of the community’s daily life in Lalonggombu Village and has the potential to influence consumption patterns. Therefore, awareness is needed to ensure that e-commerce is used wisely and consumption remains rational and based on actual needs.
Analisis Perilaku Konsumtif Masyarakat Dalam Perspektif Ekonomi Syariah Di Desa Lalonggombu Kecamatan Lainea Kabupaten Konawe Selatan Murni Nia; Murniati Murniati; Wahyu Muh. Syata; Yuli Regina Tasman
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6mf6vs49

Abstract

This study aims to analyze the consumptive behavior of the community in Lalonggombu Village, Lainea District, Konawe Selatan Regency from an Islamic economic perspective. This study employs a qualitative approach with a descriptive method to explore in depth the phenomenon of consumptive behavior within the community. Data were collected through interviews, observations, and documentation involving village residents as informants. The results show that the community’s consumptive behavior is characterized by a tendency to make excessive and unplanned purchases, as well as prioritizing wants over needs. Factors influencing this behavior include ease of access to goods, social environmental influences, and the presence of attractive promotional offers. From an Islamic economic perspective, such consumptive behavior is not fully in line with Islamic consumption principles, which emphasize moderation, avoidance of extravagance (israf), and prioritization of needs over desires.In conclusion, the consumptive behavior of the community in Lalonggombu Village reflects a deviation from Islamic economic principles in managing consumption. Therefore, it is necessary to enhance public awareness and understanding of the importance of applying Islamic economic values in consumption activities in order to achieve a balance between worldly needs and spiritual values.
Co-Authors A. Amaliah Abdul Rachman Rika Abdullah Igo Abdullah Igo BD Abdur Rachman Rika Ade Rosmalia Alya Nurul Azizah Asriyani Mulia Basri Asriyani Mulia Basri Aziza Naha’wan Fitra Ramadani Fitri Ramadhani Hasniah Ilhamurrahman M Hubaib Inggah Pratiwi Juli Regina Jumatin Jumatin Jumriati Jumriati Khelana Ramadhan La Manguntara La Miliha La Ode Turi La Taena, La Taena Latief Sahidin Muh. Ilham Muh. Ilham Muhajir Muhajir Muhammad Juwantho Lewa Muliha Halim Murni Nia Nining Gustamar Nurmaela Nurmaela Nurmaela Rahmanpiu . Rezki Amelia Rizal Rizal Sabillah, Bellona Mardhatillah Selvia Amelda Selviana Wa Ode Diani Wahyu Muh Syahta Wahyu Muh Syata Yuli Regina Tasman Yuniyarti Ahiri Yuyun Saputri