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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Indonesian Journal of Business, Accounting and Management Atestasi : Jurnal Ilmiah Akuntansi
La Ode Hamida
Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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The Effect of Discipline and Motivation on Work Ethics Employee at the Office of the Election Supervisory Board (Bawaslu) of Southeast Sulawesi Province La Ode Hamida; Arfin Bagea; Asraf Yunus
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 6 No 01 (2023): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 06 No. 01
Publisher : BPJP - STEI

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Abstract

This research aims to investigate the impact of discipline and motivation on employees' work ethic at the General Election Supervisory Board (Bawaslu) office in Southeast Sulawesi Province. The research objective is to enhance employees' work ethics through discipline and motivation at the Bawaslu office in Southeast Sulawesi. The study population comprises all office workers at the General Elections Supervisory Agency in Southeast Sulawesi Province. The sample size was determined to be 65 employees using the probability sampling formula. The research methodology used quantitative descriptive and multiple linear regression analysis to analyze the data. The findings reveal that both work discipline and motivation significantly and positively affect the work ethic of office employees at the General Election Supervisory Agency (Bawaslu) in Southeast Sulawesi Province, both partially and simultaneously.
Determinants of Earnings Management in Food and Beverage Sector Companies in Indonesian Ummy Kalsum; Muhammad Nur; Rince Tambunan; La Ode Hamida; Rahmatia Rahmatia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.185

Abstract

This research aims to provide evidence that leverage, managerial ownership, board of directors, and firm size affect earnings management. The type of research used in this research is quantitative research with a descriptive approach. The population in this study is all manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange, which are 18 companies and disclose annual reports for 2017-2021. The data collection technique used in this study is more precisely using the purposive sampling technique so that the researcher will take 45 samples from the population. This study found that leverage, managerial ownership, and firm size positively and significantly affect earnings management. In contrast, the board of directors has a negative and insignificant effect on earnings management.
STRATEGI PEMASARAN BERBASIS DIGITAL BISNIS BAGI PELAKU UMKM DI KABUPATEN KONAWE SELATAN La Ode Hamida; Abdul Hakim; Nuzul Ibnu Hajar; Andi M. Budihard; Wahyuni Rahmah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025): Volume 6 No 4 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i4.49294

Abstract

Pelatihan bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam memanfaatkan teknologi digital untuk pemasaran produk mereka. Kegiatan ini dilaksanakan selama tiga hari, dari tanggal 1 hingga 3 November 2023, di Balai Pertemuan Umum Kabupaten Konawe Selatan, diikuti oleh 30 pelaku UMKM dari berbagai sektor usaha. Metode yang digunakan dalam pelatihan ini adalah pendekatan partisipatif yang menggabungkan teori dan praktik, termasuk sesi pembuatan akun e-commerce dan media sosial. Hasil evaluasi menunjukkan peningkatan signifikan dalam pengetahuan peserta, dengan rata-rata skor pre-test meningkat dari 60 menjadi 85 setelah pelatihan. Selain itu, 70% peserta melaporkan telah mulai menerapkan strategi pemasaran digital yang dipelajari, dengan rata-rata peningkatan penjualan sebesar 20% dalam sebulan setelah pelatihan. Pembentukan jaringan antar peserta juga menjadi salah satu hasil positif, di mana peserta saling bertukar informasi dan pengalaman. Meskipun pelatihan ini berhasil, tantangan seperti keterbatasan akses internet dan kurangnya kepercayaan diri dalam menggunakan teknologi baru masih perlu diatasi. Oleh karena itu, rencana tindak lanjut berupa sesi pendampingan secara berkala diusulkan untuk mendukung penerapan strategi pemasaran digital secara berkelanjutan. Dengan demikian, pelatihan ini diharapkan dapat berkontribusi pada pengembangan kapasitas UMKM di Kabupaten Konawe Selatan dan meningkatkan daya saing serta pertumbuhan ekonomi lokal.
Co-Authors Abdul Hakim Ami Nurhayati Andi M. Budihard Arfin Bagea Asraf Asraf Kalsum, Ummy Kartika Resky Muh. Nur Muh. Nur Nofal Supriaddin Nuzul Ibnu Hajar Rahmatia Rahmatia Rince Tambunan Wahyuni Rahmah