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All Journal Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JIAR : Journal Of International Accounting Research
Laode Muhammad Hasrul Adan
Universitas Muhammadiyah Buton
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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ANALYSIS OF THE REALIZATION OF MOTOR VEHICLE TAX RECEIPTS AT THE BAUBAU CITY SAMSAT OFFICE Laode Muhammad Hasrul Adan; Jeki Julian Amin
JIAR : Journal Of International Accounting Research Vol 3 No 02 (2024): JIAR : Journal Of International Accounting Research 
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i2.1422

Abstract

Motor Vehicle Tax (PKB) is one of the main sources of Regional Original Income (PAD) which has great potential in supporting regional development. However, the realization of PKB revenue in Baubau City is not optimal due to the low level of taxpayer compliance, the limited effectiveness of the policy, and obstacles in the administrative system. This study aims to analyze the realization of PKB revenue at the Baubau City Samsat Office, identify the factors that influence it, and evaluate the effectiveness of the tax amnesty policy. This study uses a quantitative descriptive approach with trend analysis techniques and comparisons to PKB revenue data for the 2017 period. Data were obtained from the Baubau Samsat report and interviews with Samsat officers and taxpayers. The results of the study indicate that although the tax amnesty policy can increase tax revenue in the short term, in the long term this policy risks reducing tax compliance. Other factors that influence PKB revenue include the quality of Samsat services, the level of tax socialization, and the economic conditions of the community. The implications of this study emphasize the need to optimize service digitalization, increase tax education, and evaluate tax amnesty policies to improve taxpayer compliance in a sustainable manner.
DINAMIKA PASAR MODAL SYARIAH DI INDONESIA: TANTANGAN DAN PELUANG Laode Muhammad Hasrul Adan; Eny Latifah
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 02 (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.v5i2.1802

Abstract

The purpose of this article is to provide exposure and analysis of the dynamics of the Islamic capital market in Indonesia from the approach of opportunities and challenges that will be faced in the future. The research method uses a qualitative type of literature. The results of the research are the dynamics of the Islamic capital market in Indonesia cannot be separated from the development and see the challenges and opportunities that can be applied for sustainability in the global financial market. The existing opportunities show that there is a need for sustainable ethical awareness; Large Market Potential; Technological Innovation, and Resilience to market turmoil. In addition, it is necessary to know the challenges in the form of uniformity of sharia standards; infrastructure development; volatility; availability and variety of products and the last is literacy and education.
SOSIALISASI MENGENAL INVESTASI DI BURSA EFEK: PENINGKATAN PEMAHAMAN TENTANG PERAN PERMODALAN DALAM PEREKONOMIAN Laode Muhammad Hasrul Adan; Waode Adriani; Nur Azmi Apriyanti; Hasbiallah Hasbiallah
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (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.v5i01.2217

Abstract

Low levels of financial literacy among rural communities, particularly regarding stock market investment, remain a significant challenge to local economic development. Limited understanding of capital market instruments restricts rural residents’ participation in formal financial systems, thereby widening the financial access gap between urban and rural areas. This community service program aims to enhance financial literacy and capital market inclusion through a participatory approach grounded in andragogical principles. The activities included needs assessment, development of contextualized capital market education materials, and the implementation of seminars, workshops, and simulations of stock and bond trading. Educational content was tailored to local economic conditions and delivered using relevant case studies to encourage active participation and practical application. The results indicate an improvement in participants’ basic knowledge of the capital market, a more positive attitude toward formal investment, and enhanced practical skills in opening securities accounts and selecting investment products based on individual risk profiles. This program contributes to increasing capital market inclusion and strengthening the long-term local capital base in rural communities.
PERAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN DINAS KESEHATAN KABUPATEN BUTON SELATAN Laode Muhammad Hasrul Adan; La Ode Abdul Wahidin
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 03 (2024): 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.v3i03.2244

Abstract

The need for accountability in regional financial management has driven governments to improve the quality of financial reporting. This study aims to analyze the role of accounting information systems in the quality of financial reports at the Health Office of South Buton Regency. This research employs a qualitative descriptive method, with data collected through observation and interviews with financial officials/staff directly involved in reporting. The results indicate that the implementation of the Regional Government Information System (SIPD) meets the characteristics of a good accounting information system—namely relevance, accuracy, timeliness, and completeness. Furthermore, the financial reports produced are considered relevant, reliable, comparable, and understandable. These findings imply that SIPD plays a significant role in enhancing the quality of financial reporting, thereby supporting decision-making and promoting accountable and transparent governance.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP PENGGUNAAN TRANSAKSI DIGITAL (PEMBAYARAN SECARA CASHLESS) PADA UMKM KOTA BAUBAU Laode Muhammad Hasrul Adan
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 2 No 04 (2023): 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.v2i04.2246

Abstract

This study aims to determine the impact of the Covid-19 pandemic on the use of digital transactions (cashless payments) in SMEs in Baubau city. The research method used in this research is qualitative analysis with a descriptive approach. The objects of research are MSMEs registered with the Baubau city cooperative office, namely Lawa Bistro, Rezky Distro, and Nadel Cosmetic. Data collection methods through observation, interviews, and documentation with data analysis techniques collect, compile and analyze data for problem solving in research so that a conclusion can be drawn. The results showed that the use of digital transactions (cashless payments) during the Covid-19 pandemic, greatly facilitated and helped MSME players, although the use of the types of digital transactions used was still limited via ATM transfers, Mobile banking and Q-RIS, but greatly enlivened Baubau city MSMEs. In using these digital transactions, MSME players still lack understanding of the functions and risks of the applications used. The impact of digital transactions (cashless payments) during the Covid-19 pandemic MSMEs, it is concluded that the use of digital transactions during the Covid-19 pandemic has a huge impact on MSMEs.
Co-Authors Eny Latifah, Eny Hasbiallah Hasbiallah Jeki Julian Amin La Ode Abdul Wahidin Muhammad Rais R Nur Azmi Apriyanti Waode Adriani