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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social Service and Research Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Economics, Business, Accounting & Society Review CARE: Jurnal Pengabdian Multi Disiplin Almufi Jurnal Sosial dan Humaniora
Supriyadi Supriyadi
Sekolah Tinggi Ilmu Ekonomi 66 Kendari
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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 1 
Performance Analysis of Budget Implementation During the Covid-19 Pandemic at the Technical Implementation Unit of the Immigration Office Class I TPI Kendari Nita Hasnita; Supriyadi Supriyadi; Abdul Razak
International Journal of Social Service and Research Vol. 3 No. 9 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i9.538

Abstract

This study used to analyze the performance of budget execution during the 2020 and 2021 Covid-19 pandemics at the technical unit of Kantor Imigrasi Kelas I TPI Kendari based on Regulation of the Direktur Jenderal Perbendaharaan Number PER-4/PB/2020 concerning Technical Instructions for Assessment of Performance Implementation of Ministry/Agency Expenditure Budget Indicators.This study uses a qualitative descriptive technique. Data obtained by primary data derived from interviews and secondary data derived from 2020 and 2021 Budget Implementation Performance Indicators Report at Kantor Imigrasi Kelas I TPI Kendari. Analysis inductive uses based on the results. The results of this study indicate that Kantor Imigrasi Kelas I TPI Kendari increase in the final score of budget execution performance indicators, but there were decreased on several indicators.
Financial Report Preparation Training For Kendari City MSMEs Supriyadi, Supriyadi; Hasnita, Nita; Hasidin, Mirza Hapsari; Limbong, Diamond; Prabu, Zaga Raditya; Lestari, Puji
CARE: Journal Pengabdian Multi Disiplin Vol. 2 No. 2 (2024)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v2i2.32423

Abstract

This service aims to improve UMKM's understanding and skills in preparing financial reports following applicable accounting standards. This training provides a deeper understanding of the importance of accurate and transparent financial reports and how to implement SAK EMKM in daily practice. From the results of the training, it can be concluded that several points regarding the training participants showed an increased understanding of SAK EMKM and the importance of financial reports that comply with standards. Practical training technical skills which helped participants develop technical skills in preparing financial reports. However, some participants still needed further assistance, and access to financing with better financial reports, it is hoped that UMKM can more easily access funding from financial institutions and participants' awareness and motivation of the importance of good financial management will increase, which is reflected in active participation and enthusiasm in training sessions. However, several challenges are still faced, such as limited training time which means the material cannot be absorbed optimally by all participants, and the need for further assistance to ensure consistent implementation of SAK EMKM.
Implementation of Digit Alization of Tax Payment Services Using the Linkaja Application to Increase Pad in Kendari City Hasnita, Nita; Supriyadi, Supriyadi; Kolewora, Riez Kifli
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7152

Abstract

The purpose of this study is to find out how the application of digitizing tax payment services using the LinkAja application can increase PAD in Kendari City. This objective is based on the urgency of the problem, namely (1) the payment system using the LinkAja application is not optimal and evenly distributed to all types of regional taxes and levies in Kendari City; (2) The implementation of the payment system for regional revenue by the community is still mostly done in cash, and (3) the implementation of digitalization has not been supported by the availability of regional regulations. This study was structured using a descriptive qualitative approach by conducting interviews, observations, and documentation studies of informants. The data analysis technique uses data reduction, data presentation, data verification, and drawing conclusions. Based on the results of the study, it shows that the utilization of the LinkAja application has been running since November 2021 but has not been optimal. Although compared to 2021, which only lasted 2 months, but has reached 2 digits, UN revenue in 2022 has increased but the cash flow is relatively low. This study recommends that the Kendari City Government maximize all existing digitization system services. This study provides an overview and understanding of the application of digitizing tax payment services using the LinkAja application that can contribute to increasing PAD in Kendari City.
Ananalysis of Branding Strategies for Developing Creative Economy Based on the Regional Potential Resources (A Study in Bau-Bau City, Southeast Sulawesi) Supriyadi, Supriyadi; Almana, La Ode; Hasnita, Nita
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7105

Abstract

This study aimed to find out the regional advantage potential empirically and analyze branding strategies in order to encourage the acceleration of regional development that had the potential as a regional growth center, reduce development gaps between regions, and encourage regional growth, especially in Baubau City. This needed to be done as an effort to develop fast-growing strategic areas in the development of creative cities in the region. The key variable in this study was ecosystem-based creative economy branding, namely human resources, goods/services, markets, research, and development. The sampling method used was purposive sampling and snowball sampling. In this study, the concept of a creative economy branding strategy based on superior local resources was arranged using a ranking analysis of the creative economy sub-sector of Bau-Bau City.
Integrating Economic, Environmental, and Social Dimensions: A Green Accounting Framework for Local Food-Based MSMEs Hidayat, Muhammad Fery; Supriyadi, Supriyadi; Wellem, Karmila Alamsyah
Economics, Business, Accounting & Society Review Vol. 4 No. 3 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i3.267

Abstract

This study aims to develop and validate a Green Accounting Model designed to strengthen the capacity of local food-based micro, small, and medium enterprises (MSMEs) in South Konawe Regency to support sustainable economic development and regional food security. The model was created through a combination of Research and Development (R&D) and Participatory Action Research (PAR), ensuring both methodological rigor and active engagement of MSME actors throughout the research process. Data were collected using surveys, interviews, focus group discussions (FGDs), participatory observation, and model trials with five selected MSMEs representing diverse food sectors. Initial findings reveal that MSMEs predominantly relied on simple cash inflow–outflow records and lacked systematic documentation of environmental costs, resource use, and social contributions. The proposed Green Accounting Model integrates economic, environmental, and social components into a modular and user-friendly structure. After expert validation and revision, the model was tested in the field over one month. The results show a substantial improvement in MSME recordkeeping capacity, indicating an effectiveness level of 78.2%. Qualitative insights further demonstrate enhanced sustainability awareness, routine documentation practices, and increased attention to resource efficiency. User perception scores averaged 86.2%, reflecting strong acceptance and the potential for long-term adoption. The findings confirm that a contextually adapted, simple, and integrative accounting tool can effectively bridge the gap between sustainability principles and daily MSME operations. Research implications include opportunities for broader model adoption across MSME sectors, integration into local sustainability policies, and further digitalization to enhance accessibility and impact.
Impact Analysis of Activating the Creative Economy Ecosystem in Kendari City Shafara, Sonia Nanda; Purnomo, Dwi; Supriyadi, Supriyadi
Almufi Jurnal Sosial dan Humaniora Vol 1 No 2: Juli (2024)
Publisher : Yayasan Almubarak Fil Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63821/ash.v1i2.349

Abstract

Pelaku usaha ekonomi kreatif di Kota Kendari memiliki keinginan untuk bisa hidup dan berkembang dari karya yang dihasilkan. Namun, mereka memiliki keterbatasan dalam mengelola bisnisnya sendirian, sehingga membutuhkan sebuah ekosistem yang dapat membantu bisnisnya. Pada bulan Agustus 2022, telah dilaksanakan kegiatan aktivasi ekosistem ekonomi kreatif. Akan tetapi, program yang telah dibuat tidak dilaksanakan dan para partisipan melakukan pergerakannya secara individualis. Tujuan dari penelitian ini adalah untuk menganalisis dampak aktivasi ekosistem ekonomi kreatif Kota Kendari. Metode yang digunakan dalam penelitian ini adalah mix method dan berlandaskan theory of change. Metode kuantitatif digunakan untuk mengukur nilai kematangan dampak dari kegiatan yang telah dilaksanakan. Sedangkan, metode kualitatif digunakan untuk mengukur kedalaman alasan partisipan dalam penilaian kematangan dampak tersebut. Indikator yang digunakan dalam penilaian ini didapatkan melalui triangulasi data dari 7 pakar. Hasil penelitian ini menunjukan ada 14 indikator yang menunjukan nilai kematangan dari 4 dampak. Kualitas kematangan dampak tertinggi adalah terciptanya jaringan yang saling terkoneksi dalam memberdayakan usaha masing-masing. Hal ini disebabkan oleh motivasi yang kuat, kepedulian dari berbagai pihak, dan adanya semangat yang kuat dari pelaku ekonomi kreatif.
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.  
Co-Authors Abdul Razak Almana, La Ode Dwi Purnomo Fahmi Sahlan Hasidin, Mirza Hapsari Hasnita, Nita Karmila Alam Syah Wellem Limbong, Diamond Muhammad Fery Hidayat Nita Hasnita Prabu, Zaga Raditya PUJI LESTARI Riez Kifli Kolewora Sari, Wa Ode Irma Shafara, Sonia Nanda