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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Dan Bisnis JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Sigma : Journal of Economic and Business Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Ekonomika Manajemen Dan Bisnis Amkop Management Accounting Review (AMAR) Jurnal Simki Economic
Fahmi Sahlan
STIE Enam Enam Kendari
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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The Evaluation Of Local Expenditure And Revenue Performance In Implementing Local Autonomy On Kendari Local Government Fahmi Sahlan; Sriayu Pracita
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze the regional financial reports of Kendari City using the ratios of effectiveness, efficiency, independence, harmony, and growth. This type of research was descriptive quantitative by using data sourced from Kendari City budget realization reports for the period 2016 – 2020. The results of this study indicate that the average effectiveness ratio of the Kendari City local government from 2016 to 2020 had ineffective criteria, which value was below 100 %, which equaled 59.95%. The average regional efficiency ratio for Kendari City from 2016 to 2020 was efficient at 98.78%. The average independence ratio for Kendari City from 2016 to 2020 in financing development and services to the community was 19.79% with the criteria being very low and the pattern of relationship being instructive. The average compatibility ratio for Kendari City in 2016-2020 in meeting the operation expenditure needs was 68.41%, while in meeting the capital expenditure needs was 30.58%. The average financial growth for Kendari City from 2016 to 2020 in realizing the revenue budget was -1.86% with a negative value, in the realization of the locally-generated revenue budget was 6.96% with a positive value, in realizing the regional expenditure budget was -3. 34% with a negative value, in realizing the operational expenditure budget was -2.31% with a negative value, and in the realization of the capital expenditure budget was -7.15% with a negative value.
Analisis Corporate Governance Terhadap Manajemen Pajak Pada Perusahaan Sub Sektor Kosmetik dan Barang Kebutuhan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Pracita, Sriayu; Surianti, Kadek; Sahlan, Fahmi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9704

Abstract

This research aims to determine the influence of management compensation, independent commissioners, and audit committees on tax management. Sample selection used the judgment sampling method with a total of 5 companies in the Cosmetic and Household Needs Sub-Sector listed on the Indonesia Stock Exchange that met the criteria. The analysis method in this study is panel data regression analysis. The research results indicate that the management compensation variable has a significant positive effect on tax management, independent commissioners have a significant positive effect on tax management, and the audit committee variable has a significant positive effect on tax management. Additionally, collectively, the variables of management compensation, independent commissioners, and audit committees have a significant positive effect on tax management.
Analisis Pengelolaan Aset Tetap Pada Badan Pendapatan Daerah (BAPENDA) Kabupaten Kolaka Muharram, Andi Iswan; ., Nichen; Pracita, Sriayu; Sahlan, Fahmi
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 3 No. 2 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v3i2.2487

Abstract

Assets are an important element that must be managed well, because they support the success of operational activities in the regional government administration. The objective of this investigation is to find out whether asset management is implemented in accordance with the Regulation of the Minister of the Interior Number 7 of 2024 concerning amendments to the Regulation of the Minister of the Interior Number 19 of 2016, and to find out what obstacles are encountered when reporting on fixed assets. active in Kolaka Regency. The research method used is qualitative descriptive research. The data used in this research is secondary data. The research results show that the implementation of fixed asset management carried out by BAPENDA Kolaka Regency has been carried out thoroughly in accordance with Permendagri Number 19 of 2016 on the Technical Guidelines for Regional Property Management. , which has now been changed to Permendagri Number 7 Year 2024 concerning amendments to the Regulation of the Minister of the Interior Number 19 of 2016. Analysis of compliance with the implementation of legislation relating to the implementation of fixed asset management carried out by Kolaka Regency with the Minister of Internal Affairs Regulation Number 7 of 2024, so far there are still things that do not comply with legal regulations, such as the preparation of maintenance cards, which are related to the results of the maintenance that has been carried out. However, this does not hinder asset management.
Analysis Of Withholding and Reporting Of Income Tax Article 23 at PT Indomarco Prismata, Kendari City cita, Sriayu Pracita; Sahlan, Fahmi; ., Nichen
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2792

Abstract

This study aims to examine and understand the tax practices of PT Indomarco Prismata in Kendari City, particularly focusing on the calculation, withholding, and reporting of income tax as stipulated under Article 23. The primary data source for this research was obtained from key informant interviews with personnel knowledgeable about Article 23 Income Tax practices within the company. All data gathered from field notes underwent processing including reduction, articulation, analysis, and interpretation. The methodological approach emphasized analytical depth to contextualize relevant facts within their natural environment. The findings indicate that PT Indomarco Prismata’s implementation of Income Tax Article 23 on technical services complies with the legal provisions outlined in Law No. 36 of 2008. The company’s practices regarding Value Added Tax (VAT) and Article 23 income tax withholding were found to be aligned with the applicable tax regulations. This study contributes to the academic discourse on tax compliance and policy implementation by offering an in-depth analysis of the practical application of Income Tax Article 23 within a real-world corporate setting. The originality of this research lies in its triangulated qualitative approach, combining interviews, documentation, and direct observation to assess the accuracy and consistency of tax calculation, withholding, and reporting procedures.
PELATIHAN LITERASI KEUANGAN DAN AKSES KREDIT UNTUK UMKM DI KOTA KENDARI Kalsum, Ummy; Wahyuni, Wahyuni; Astriwati, Astriwati; Sahlan, Fahmi; Makkulau, Andi Runis
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26334

Abstract

Program Pengabdian Kepada Masyarakat (PKM) "Pelatihan Literasi Keuangan dan Akses Kredit untuk UMKM di Kota Kendari" bertujuan untuk meningkatkan kapasitas keuangan dari 45 Usaha Mikro, Kecil, dan Menengah (UMKM) yang telah beroperasi minimal selama dua tahun dan memiliki Nomor Induk Berusaha (NIB). Dengan mayoritas peserta (74%) adalah perempuan, program ini fokus pada peningkatan pemahaman dan keterampilan dalam literasi keuangan serta memfasilitasi akses terhadap kredit usaha. Mengingat kecenderungan UMKM dalam menggunakan pencatatan laporan keuangan secara manual, pelatihan ini dirancang untuk mengedukasi pelaku usaha tentang pentingnya pengelolaan keuangan yang efektif dan penggunaan teknologi dalam pencatatan keuangan. Program ini mengintegrasikan sesi interaktif, studi kasus, dan konsultasi individu, bertujuan untuk membekali peserta dengan pengetahuan dan alat yang diperlukan untuk mengoptimalkan pengelolaan keuangan usaha mereka dan memperluas akses mereka terhadap modal. Melalui pendekatan yang praktis dan berorientasi pada pemberdayaan, PKM ini berupaya untuk memperkuat fondasi usaha UMKM di Kendari, mendukung pertumbuhan ekonomi lokal, dan meningkatkan kontribusi UMKM terhadap pembangunan ekonomi yang inklusif dan berkelanjutan.
OPTIMALISASI UMKM KULINER KENDARI MELALUI INOVASI PRODUK, PEMASRAN DIGITAL DAN PENDEKATAN TRIPLE BOTTOM LINE Rahmah, Wahyuni; Welem, Karmila Alamsyah; Sahlan, Fahmi; Efendi, Haerul
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35600

Abstract

Kota Kendari memiliki potensi besar di sektor kuliner yang didukung oleh kekayaan alam dan budaya lokal, namun UMKM di bidang ini masih menghadapi berbagai kendala seperti keterbatasan inovasi produk, rendahnya pengetahuan tentang pemasaran digital, dan kurangnya pemahaman terhadap konsep Triple Bottom Line (TBL). UMKM yang telah beroperasi lebih dari lima tahun, seperti "Bebek Gurih," mengalami stagnasi dalam pertumbuhan akibat kurangnya variasi produk dan strategi promosi yang efektif. Hal ini menunjukkan adanya kesenjangan dalam penerapan inovasi dan strategi pemasaran yang berkelanjutan. Penelitian ini menggunakan metode pengabdian masyarakat dengan pendekatan pelatihan, pendampingan, dan evaluasi untuk meningkatkan kapasitas UMKM dalam inovasi produk, pemasaran digital, dan implementasi TBL. Hasil penelitian menunjukkan peningkatan signifikan dalam daya tarik dan penjualan produk UMKM melalui pengembangan varian baru, penggunaan bahan lokal, dan penerapan teknologi produksi modern. Pemasaran digital juga terbukti efektif dalam meningkatkan visibilitas dan interaksi dengan konsumen, sementara penerapan TBL berkontribusi pada keberlanjutan ekonomi, sosial, dan lingkungan. Penelitian ini memiliki implikasi penting bagi pengembangan strategi peningkatan daya saing dan keberlanjutan UMKM kuliner di Kendari melalui kolaborasi antar pemangku kepentingan.
Carbon Accounting and Net Zero 2060: Sustainable Financial Strategies for Achieving the National Carbon Neutrality Target (Literature Review in Indonesia) Sari, Wa ode Irma; Sahlan, Fahmi; Supriyadi, Supriyadi
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.533

Abstract

This study aims to analyze the implementation of carbon accounting and sustainable finance strategies in supporting the achievement of Indonesia’s Net Zero Emissions (NZE) 2060 target. Using a qualitative approach through an exploratory-analytical literature review, this research explores the dynamics of fiscal policies, developments in reporting standards, and the challenges and opportunities within the financial and industrial sectors. The findings showed that regulatory drivers such as carbon taxation, the integration of international standards (TCFD, GRI, ISSB), and sustainable finance initiatives acted as key enablers of carbon reporting practices. However, implementation faced several barriers, including limited literacy, technical capacity gaps, and uneven economic incentives. Carbon accounting was identified not only as a reporting mechanism but also as a strategic tool for improving efficiency, mitigating risks, and enhancing transparency. This study reinforces the relevance of institutional and legitimacy theories in explaining external pressures on corporate behavior and highlights the importance of reducing information asymmetry in agency relationships between businesses and stakeholders. By strengthening regulatory frameworks, literacy, and reporting infrastructure, carbon accounting has the potential to serve as a catalyst in the transition toward a low-carbon economy. These efforts are crucial to achieving the NZE 2060 target in a fair, effective, and knowledge-based manner.  
Development of a System Evaluation Model Based on CobiT 5.0 and Fuzzy Logic to Improve Coretax Performance Pracita, Sriayu; Nichen, Nichen; Sahlan, Fahmi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3370

Abstract

This study develops an innovative hybrid evaluation model that integrates COBIT 5.0 and Fuzzy Logic to analyze CoreTax performance. Using a mixed-methods approach, data were collected from 10 respondents through surveys, interviews, and observations, with triangulation to validate the results. The results show a system performance score of 68.5 with a disparity between technical aspects (75.2) and user satisfaction (62.3). The original contribution lies in the development of an Extended Technology Acceptance Model for the mandatory system and a Fuzzy-COBIT integration algorithm that overcomes the limitations of conventional evaluation methods. This model provides a basis for continuous improvement of the CoreTax system.
Pemanfaatan Dana Desa dalam Menjalankan Program Prioritas Nasional Ketahanan Pangan Nabati dan Hewani di Desa Sukamukti Fahmi Sahlan; Nanda Agustina; Sriayu Pracita
Jurnal Simki Economic Vol 7 No 2 (2024): Volume 7 Nomor 2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i2.740

Abstract

This research was motivated by inconsistencies regarding the utilization of village funds in Sukamukti, especially in one of the national priority programs related to animal sources and plant-based food security. This research aims to photograph the phenomenon of using Sukamukti village funds to carry out national priority programs, especially animal sources and plant-based food security programs. In solving the problems that occurred, the researcher used qualitative methods with a phenomenological approach. The results of this study indicate that the implementation of the use of village funds in realizing the priority program of plant and animal food security in Sukamukti Village has not gone well, this is due to the inappropriate allocation of village funds and less than optimal program determination. The plant and animal food security program in Sukamukti Village is also not in accordance with the needs of the community. Most of the people in Sukamukti Village work as farmers, especially rice farmers, but in 2022 in the plant and animal food security program there are no agricultural programs being implemented, especially in rice fields. This shows a mismatch between the practice of utilizing village funds and the needs and provisions that have been stipulated in PDTT Number 7 of 2021.
ANALISIS POTENSI KEBANGKRUTAN PERUSAHAAN SUB SEKTOR PAKAIAN DAN BARANG MEWAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Yulianus Palette; Mahmudin A.Sabilalo; Fahmi Sahlan
Sigma: Journal of Economic and Business Vol 8 No 1 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/f28ty185

Abstract

This study aims to determine and analyze the Altman, Grover and Springate models in detecting potential bankruptcy of clothing and luxury goods sub-sector companies for the 2021-2023 period and a comparison of the level of accuracy in detecting potential bankruptcy. The research method used descriptive quantitative research method, using 5 companies as research samples selected based on purposive sampling technique. The results showed that the Altman model detected 2 bankrupt companies, 1 gray area and 1 not bankrupt, the Grover model detected 2 bankrupt companies, and 3 bankrupt companies, while the Springate model detected all companies in potential bankruptcy. The highest accuracy rate by Grover model is 40% with 60% error, Altman accuracy rate is 20% with 60% error and Springate 0% with 100% error rate.
Co-Authors ., Nichen Astriwati, Astriwati cita, Sriayu Pracita Efendi, Haerul Kalsum, Ummy Mahmudin A.Sabilalo Makkulau, Andi Runis * Muharram, Andi Iswan Nanda Agustina Nichen, Nichen Pracita, Sriayu Rahmah, Wahyuni Sari, Wa Ode Irma Sriayu Pracita Supriyadi Supriyadi Surianti, Kadek wahyuni wahyuni Welem, Karmila Alamsyah Yulianus Palette