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All Journal Jurnal Pengabdian Mandiri Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Jurnal Multidisipliner Kapalamada JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research Journal of Community Empowerment Jurnal Ragam Pengabdian Jurnal Pengabdian Riset Masyarakat Madani TERMASYHUR: Jurnal Pengabdian Masyarakat
Ahmad Daholu
Program Studi Manajemen, Universitas Muhammadiyah Buton
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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IMPLEMENTASI MANAJEMEN SUMBER DAYA MANUSIA DI UPTD. PUSKESMAS LAWELE KECAMATAN LASALIMU Ahmad Daholu; Suriadi Suriadi; Popi Popi
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.v2i04.2126

Abstract

This research aims to find out more about how human resource management is implemented through planning, procurement, development and compensation at the UPTD. Lawele Health Center Lasalimu District. This research use descriptive qualitative approach. Based on the exploration results, it shows that human asset management at the UPTD. Lawele health center, Lasalimu district said to be good, but still not optimal. There is preparation of plans for health programs, procurement of honorary staff to assist with equipment at the health center, development of education based on wishes and not planned by health workers, implementation of training planned by the health service, and compensation given in the form of salaries and appreciation awards for achievements, ease of reach and what is needed by health workers as well as compensation given based on class and profession. However, at the Lawele community health center there are multiple positions, this is because the Lawele community health center still lacks health workers or human resources, causing the workload to increase. Apart from that, the facilities and infrastucture of the Lawele community health center are inadequate, which affects patient service and comfort.
PENGARUH PROFESIONALISME DAN KOMPETENSI PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN Fariz Mustaqim; La Ode Abdul Rakhman; Ahmad Daholu
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 04 (2025): 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.v4i04.2281

Abstract

This study aims to examine the effect of professionalism and employee competence on the quality of financial statements in the Central Buton Regency Government. The research employs a quantitative approach using multiple linear regression analysis to identify the relationships among variables. Data were collected through questionnaires distributed to respondents directly involved in the preparation of financial statements and were subsequently analyzed using SPSS software. The results of the analysis indicate that professionalism has a positive and significant contribution to improving the quality of financial statements, as evidenced by a t-test significance value of 0.001 and a regression coefficient of 0.232. Employee competence is also proven to have a positive and significant effect, with a significance value of 0.000 and a regression coefficient of 0.267. Simultaneously, both independent variables demonstrate a significant effect on the quality of financial statements, as indicated by an F-test significance value of 0.000.
Financial Performance Analysis of PT DCI Indonesia Tbk Using Liquidity, Solvency, and Profitability Ratios Nur Zarliani Uli; Eva Yuniar Utami; Ahmad Daholu; Rasalti Sanka Disa; Rembulan
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 03 (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.v5i03.2684

Abstract

This study aims to analyze the financial performance of PT DCI Indonesia Tbk during the 2021–2025 period. The analysis was conducted to evaluate whether the company's growth in assets, revenue, and profit was accompanied by adequate financial health in terms of meeting obligations and generating returns. The study employed a quantitative descriptive method using secondary data obtained from the annual financial statements of PT DCI Indonesia Tbk for the period 2021–2025. The data were analyzed using liquidity, solvency, and profitability ratios. The results is the company's liquidity performance was relatively weak, as its ability to meet short-term obligations had not yet reached the benchmark used in this study. Solvency performance showed mixed results, with some indicators remaining above the bench mark while others reflected a favorable condition. Profitability perform ance also produced mixed findings; the company was able to generate profits effectively, but the efficiency of asset and equity utilization remai ned below the expected level. Overall, PT DCI Indonesia Tbk demonstr ated positive financial growth during the study period, although improvements in liquidity and the effectiveness of asset and equity management are still needed to achieve stronger financial performance
Pengaruh Struktur Pembiayaan terhadap Risiko Utang UMKM Perikanan di Kabupaten Buton Selatan Ahmad Daholu; Ismail Failu; Deki Pardana; Fariz Mustaqim
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/aq8m0040

Abstract

This study analyzes the effect of financing structure on debt risk among fishery MSMEs in South Buton Regency, Indonesia. Using a mixed-methods approach with a survey of 200 MSMEs, this research developed a Financial Structure Index (FSI) and applied Structural Equation Modeling (SEM). The results show that 66.5% of MSMEs rely on informal financing (pengambe) with an effective interest rate of 238.94% per year. The proportion of informal financing has a positive and significant effect on the probability of default (beta=0.0067; p<0.001) and financial distress index (beta=0.440; p<0.001). MSMEs with a hybrid structure exhibit significantly lower default risk (0.205 vs 0.392; p<0.001) and lower weighted cost of capital (153.39 vs 199.45; p<0.001) compared to informal-dominant MSMEs. These findings underscore the urgency of policy interventions through a blended financing framework that integrates formal credit access, financial literacy, and risk-sharing mechanisms.
Co-Authors Aprylia Ode Azaluddin Deki Pardana Dwi Agustyawati Ernawati Malik Eva Yuniar Utami Failu, Ismail Farisatma Fariz Mustaqim Fidya Hasana A Tajuddin Hasni Hasni Hasni Hasran Herlita Herlita I Kadek Ariyawan Krisnawati Krisnawati La Ode Abdul Rakhman La Ode Sahrin Djalia Lalu Muh Abdul Wahid Melwin Hajrawati Muhammad Awaludin Nur Sina Nur Zamlan Nur Zarliani Uli Popi Popi Rasalti Sanka Disa Rembulan Reski Reski Rusdin Rusdin Rusdin Siti Haryati Darsit Siti Nur Aulia Suriadi Suruambo, Juharmin Yudha Adiparista