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All Journal JURNAL PENGABDIAN MASYARAKAT AKADEMISI Al Urwah : Sharia Economics Journal Jurnal Akuntansi dan Keuangan Accounting Student Series on Emerging Trends
Fitriaman
Universitas Halu Oleo
Religion Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PADA PT POS INDONESIA (PERSERO) CABANG RAHA  Dewi Rizki; Ishak Awaluddin; Fitriaman
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.20

Abstract

This study aims to analyze the application of responsibility accounting in revenue center performance assessment at PT. Pos Indonesia Raha Branch. The research method used was descriptive qualitative, through data collection in the form of interviews, observation, and documentation. The results show that the implementation of responsibility accounting has been running quite well through a clear organizational structure, division of authority, and accountability reports. However, revenue realization in 2023 only reached 27.48% and in 2024 decreased to only 26.94% of the set target due to internal factors such as suboptimal marketing strategies, technological limitations, and external competition from digital courier services. Therefore, the responsibility accounting system at PT. Pos Indonesia's Raha Branch needs improvement through realistic budget planning, strict oversight, and more effective operational strategies.
ANALISIS SISTEM AKUNTANSI PENGADAAN DAN PENDISTRIBUSIAN BERAS PADA PERUSAHAAN UMUM BADAN URUSAN LOGISTIK (BULOG) SUB DIVISI REGIONAL BAUBAU Astria Putri Ning; Ishak Awaluddin; Fitriaman
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.25

Abstract

The purpose of this study is to analyze the accounting system used in the process of rice procurement and distribution at Perum BULOG Sub Divre Baubau, as well as to evaluate the effectiveness of its implementation in practice. The research method applied is descriptive qualitative, with data collected through interviews, observations, and documentation.The results of the study indicate that the accounting system for rice procurement through Mitra Kerja and the distribution system through Rumah Pangan Kita (RPK) have been carried out in accordance with Perum BULOG’s standard operating procedures (SOP). However, there are still some manual stages, so the procurement and distribution processes are not yet fully optimal. This study recommends improvements to the workflow by using existing documents, such as the Lembar Hasil Pemeriksa Kualitas (LHPK) and Nota Timbang, to automatically trigger the payment process in order to increase efficiency and transparency. It also suggests a one‑step submission and ordering system to speed up the delivery of goods. These recommendations are expected to enhance the efficiency, effectiveness, and accountability in managing rice at Perum BULOG Sub Divre Baubau.
The Influence of Intellectual Capital, Islamic Corporate Social Responsibility and Islamic Corporate Governance on the Value of Companies in Islamic Banks Ahmad; Muntu Abdullah; Fitriaman
Al Urwah : Sharia Economics Journal Vol. 2 No. 1: Empowering Islamic Finance and the Creative Economy: Innovation, Compliance, and Socio
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/alurwah.v2i1.512

Abstract

This study aims to find out and analyze the influence of Intellectual Capital, Islamic Corporate Social Responsibility, and Islamic Corporate Governance on the value of companies in Sharia Commercial Banks registered with the Financial Services Authority (OJK) during the 2021-2024 period. This study uses a quantitative approach with a secondary type of data in the form of annual financial reports obtained from the official website of each company. The sample determination technique used the purposive sampling method, so that 9 Sharia Commercial Banks were obtained with a total of 36 observations during the research period. The independent variables in this study are Intellectual Capital, Islamic Corporate Social Responsibility, and Islamic Corporate Governance, while the dependent variables are the value of the company proxied with Economic Value Added (EVA). The data analysis method used was multiple linear regression analysis with the help of IBM SPSS Statistics 26. The results of the study show that Intellectual Capital and Islamic Corporate Social Responsibility have a positive and significant effect on company value, while Islamic Corporate Governance does not have a significant effect on company value. The conclusion of this study indicates that Intellectual Capital and Islamic Corporate Social Responsibility were able to significantly increase the value of the company in the study period, while Islamic Corporate Governance was not able to have a significant influence on the value of the company
Co-Authors Ahmad Ainur Rizki Andi Basru Wawo Andri jofano Arjuanna Ishak Astria Putri Ning Dewi Rizki Hasbudin Hasbudin Husin Ika Maya Sari Ishak Awaluddin La Ode Anto Muhammad Syahrul Mubarak Muntu Abdullah Roki Agus Sahrina Ramadhani Siska Syamsir Nur Wa Ode Foniarsih Wahyu Dwi Sukma Waode Aswati