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All Journal Jurnal Online Insan Akuntan Indonesian Journal of Islamic Economics and Finance Jurnal Pemberdayaan Nusantara Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Jurnal Akademik Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan
Intihanah Intihanah
Universitas Halu Oleo
Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Sosialisasi Pentingnya Pengendalian Intern Perbankan Pada Bank Syariah Erwin Hadisantoso; Tuti Dharmawati; Intihanah Intihanah; Mulyati Akib; Aldino Pasha
Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Vol 1 No 2 (2023): NADIKAMI: Juli 2023
Publisher : POLITEKNIK BINA HUSADA KENDARI

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Abstract

Pentingnya pengendalian intern menjadi salah satu aspek yang sangat penting bagi suatu perusahaan dan organisasi Nirlaba Tujuan pengendalian intern Bank Muamalat adalah untuk menganalisis dan mengatasi setiap resiko atau masalah yang timbul yang berhubungan dengan pengendalian intern. pengendalian intern pada Bank Muamalat yang sesuai yaitu sesuai dengan pedoman standar sistem pengendalian intern bagi bank umum. Target Pengabdian ini yaitu peningkatan kemampuan Staf Bank Muamalat, Bendahara dan Pengelola/Pimpinan Bank Muamalat pada Bank Muamalat di Kota Kendari dalam mengelola pengendalian intern sehingga meningkatkan kompetensi dan keterampilan sumber daya manusia masyarakat dibidang akuntansi dan manajemen. Sedangkan luaran yang akan dicapai pada pengabdian ini yaitu tersedianya pengendalian intern yang baik pada Bank Muamalat di Kota Kendari sebagai citral di masyarakat luas dan sebagai bahan penilaian lainnya. Metode pelaksanaan kegiatan untuk mencapai tujuan tersebut adalah metode ceramah dan diskusi yang dilakukan oleh Tim untuk memberikan penjelasan tentang tujuan, manfaat dan kegunaan dari kegiatan pengabdian masyarakat serta Sosialisasi Pentingnya Pengendalian Intern Perbankan Pada Bank Muamalat kota Kendari. Selanjutnya metode demonstrasi dan pendampingan, dilaksanakan untuk memperagakan penyusunan laporan keuangan dan pertanggungjawaban keuangan.
PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL PENJUALAN (Studi Pada CV. UD Maju Motor Martandu Kota Kendari) Intihanah Intihanah; Erwin Hadisantoso; Reza Anwar Eri
Jurnal Akuntansi dan Keuangan Vol 7 No 2 (2022): Oktober
Publisher : Jurusan Akuntansi FEB UHO

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Sistem Informasi Akuntansi Penjualan terhadap Efektivitas Pengendalian Internal Penjualan. Penelitian ini menggunakan teknik purposive sampling yang berjumlah 34 sampel pada CV. UD  Maju  Motor  Martandu  Kota  Kendari.  Metode  pengumpulan  data  menggunakan kuesioner,  dokumentasi,  dan  wawancara.  Metode  Analisis  data  menggunakan  Analisis Regresi Linear  Sederhana  dengan bantuan aplikasi  Software IBM SPSS  Versi  25.  Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi Penjualan berpengaruh positif signifikan terhadap Efektivitas Pengendalian Internal Penjualan, hal ini disebabkan informasi penjualan dapat menunjang keberhasilan perusahaan dalam menjalankan proses Sistem Informasi Akuntansi Penjualan sehingga berdampak pada efektivitas pengendalian internal penjualan. Kesimpulan penelitian ini yaitu semakin baik Sistem Informasi Akuntansi Penjualan, maka semakin tinggi juga Efektivitas Pengendalian Internal Penjualan yang dilakukan.
PERAN CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH EARNING MANAGEMENT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar Di BEI Tahun 2017-2019) Intihanah Intihanah; Safaruddin Safaruddin; Novia Rahmadani
Jurnal Akuntansi dan Keuangan Vol 7 No 2 (2022): Oktober
Publisher : Jurusan Akuntansi FEB UHO

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Abstract

Penelitian ini menguji peran peran corporate governance dalam memoderasi pengaruh earning management terhadap pengungkapan corporate social responsibility. Corporate governance diukur dengan proporsi komisaris independen, jumlah rapat komite audit, dan kepemilikan institusional. Manajemen laba dalam penelitian ini diukur dengan Modified Jones Model dan pengungkapan corporate social responsibility diukur dengan indekx GRI yang dilaporkan perusahaan dalam laporan tahunan. Populasi dalam penelitian ini yaitu perusahaan manufaktur sektor aneka industri yang terdaftar di BEI periode 2017-2019. Pemilihan sampel dilakukan dengan teknik purposive samling. Sampel yang digunakan dalam penelitian ini adalah 17 perusahaan pada sektor aneka industri. metode analisis yang digunakan dalam penelitian ini yaitu regresi linear berganda.Hasil penelitian ini menunjukan bahwa Earning management tidak berpengaruh signifikan terhadap pengungkapan CSR. Corporate governance tidak berpengaruh terhadap pengungkapan CSR. Corporate governance dapat memoderasi pengaruh earning management terhadap pengungkapan CSR.
Pengaruh Likuiditas Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi Hernina Mpolo; Intihanah Intihanah
JURNAL ONLINE INSAN AKUNTAN Vol 11 No 1 (2026): Jurnal Online Insan Akuntan (Juni 2026)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v11i1.3912

Abstract

Penelitian ini menguji pengaruh likuiditas dan struktur modal terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2020–2025. Latar belakang penelitian ini didasarkan pada adanya kondisi ketika peningkatan kemampuan perusahaan dalam menghasilkan laba tidak selalu sejalan dengan peningkatan nilai perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan tahunan dan data harga saham perusahaan. Sampel ditentukan melalui metode purposive sampling, sehingga diperoleh 9 perusahaan dengan total 54 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan EViews 13, sedangkan pengujian mediasi menggunakan uji Sobel. Hasil penelitian menunjukkan bahwa likuiditas dan struktur modal tidak berpengaruh terhadap profitabilitas maupun nilai perusahaan. Profitabilitas terbukti berpengaruh terhadap nilai perusahaan, namun tidak mampu memediasi pengaruh likuiditas dan struktur modal terhadap nilai perusahaan.
Determinants of Financial Reporting Quality: The Role of Information Technology Moderation in Local Government Vera Demayu Putri; La Ode Anto; Intihanah Intihanah
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9739

Abstract

This study aims to analyze the influence of human resource competencies and internal control systems on the quality of local government financial statements, with the use of information technology as a moderation variable. The research was motivated by the inconsistency of previous research findings (research gap), where some studies proved the positive influence of competence and SPI on the quality of reports, while other studies showed that competence had no effect without adequate technological support. This research comes with the novelty of integrating agency theory, stewardship theory, and institutional theory and placing the use of information technology as a moderation variable that has not been tested simultaneously in one model, especially in the Eastern Indonesia region. The research was conducted on the Regional Apparatus Organization (OPD) of Baubau City with a population of 120 employees who carry out accounting or financial administration functions as respondents. The purposive sampling technique is used to ensure that respondents meet the criteria and have a deep understanding of the regional financial reporting process. The data analysis method uses a quantitative approach with Moderated Regression Analysis (MRA) through SPSS version 27. The results of the study show that the competence of human resources and SPI partially has a positive and significant effect on the quality of financial statements. The interaction test proves that the use of information technology significantly strengthens the influence of HR and SPI competencies on the quality of financial statements. The contribution of this research is to provide empirical evidence that synergy between competent apparatus, a robust control system, and efficient integration of information technology is able to optimize the quality of local government financial statements, while enriching the public sector accounting literature with a technology moderation model in the context of archipelago regional government that is rarely studied.
Teknologi, Data, Dan Layanan: Sinergi Digital Untuk Nasabah Pensiunan Di PT Bank Mandiri Taspen Kantor Cabang Kendari Si Made Ngurah Purnaman; Andi Basru Wawo; Intihanah Intihanah; Nitri Mirosea; Fitriaman Fitriaman; Hasnidar Hasnidar; Erica Refor Beislin; Evania Renata Syalom; Melzi Farnatasya Putri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9713

Abstract

This community service activity aims to improve the digital literacy of retired customers at PT Bank Mandiri Taspen Kendari Branch through educational socialization and direct mentoring related to digital banking services. The main problem identified was the limited digital understanding and skills of retired customers in using banking applications such as ANDAL by Taspen, ASABRI, and MOVIN, resulting in most customers still depending on face-to-face services. The methods used included educational socialization and direct practical mentoring conducted over three months at PT Bank Mandiri Taspen Kendari Branch within the framework of the Merdeka Belajar Kampus Merdeka (MBKM) program. The results showed an improvement in the understanding and confidence of retired customers in using digital banking services. Retired customers who previously relied entirely on face-to-face services began to demonstrate ability and independence in operating digital banking applications. The synergy between technology, data, and services realized through the Business Support role proved effective in supporting the optimization of digital services for retired customers. This activity makes a real contribution to improving the quality of banking services and strengthening the digital literacy of elderly groups in the banking environment.
Literasi Akuntansi Rumah Tangga Untuk Menekan Risiko Kemiskinan Pada Kelompok PKK Nambo Nur Asni; Hasbudin Hasbudin; Husin Husin; Intihanah Intihanah; Tuti Darmawati; Emillia Nurdin; Rahmi Syafitri; Adhanti Eka Fitriyani; Nurul Chomariah Agustin
Jurnal Pemberdayaan Nusantara Vol 6, No 1 (2026): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v6i1.9717

Abstract

This community service program aimed to strengthen household accounting literacy among housewives in the PKK group of Kelurahan Nambo, Kecamatan Nambo, Southeast Sulawesi, as a strategy to reduce household poverty risk. The method combined participatory adult-learning lectures, case simulations, small-group discussion, and four weeks of hands-on mentoring in filling household cash books, debt-monitoring cards, and monthly evaluation sheets. The program was attended by housewives active in PKK activities, with pre-test and post-test used to measure knowledge gains. Results showed an increase in participants' understanding of budgeting, cash-flow recording, and emergency-fund planning, along with growing ability to separate household and side-business funds. The program is recommended to continue through periodic mentoring by local PKK cadres to sustain behavioral change.
The Influence of Performance-Based Budgeting on Budget Absorption with Employee Commitment as a Moderating Variable at LPP RRI Kendari Dewi Febriyanti; Intihanah Intihanah; Tuti Dharmawati
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10067

Abstract

This study aims to analyze the effect of performance-based budget planning on budget absorption, with employee commitment as a moderating variable, at the Public Broadcasting Institution of Radio Republik Indonesia (LPP RRI) Kendari. The research problem originates from the persistent deviation between the Fund Disbursement Plan (Page III of the DIPA) and actual budget realization, indicating that planning quality has not yet fully supported timely, well-targeted, and result-oriented budget implementation. The study employs a quantitative approach with a causal design. Primary data were collected through a five-point Likert-scale questionnaire administered to 35 employees directly involved in the planning, implementation, management, and reporting of the budget. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS. The results show that performance-based budget planning has a positive and significant effect on budget absorption, with an original sample coefficient of 0.656, a t-statistic of 5.605, and a p-value of 0.000. Employee commitment also has a positive and significant effect on budget absorption, with a coefficient of 0.370, a t-statistic of 3.452, and a p-value of 0.001. Furthermore, employee commitment is shown to strengthen the effect of performance-based budget planning on budget absorption, with an interaction coefficient of 0.236, a t-statistic of 2.369, and a p-value of 0.018. The structural model explains 71.6% of the variation in budget absorption (R² = 0.716; adjusted R² = 0.688), while the remaining 28.4% is explained by factors outside the model, such as human resource competence, the internal control system, or organizational culture. These findings confirm that optimizing public-sector budget absorption cannot rely solely on the quality of planning documents, but also requires the commitment of employees as the primary implementers of programs and activities.
Co-Authors Adhanti Eka Fitriyani Aldino Pasha Andi Basru Wawo Dewi Febriyanti Emillia Nurdin Erica Refor Beislin Evania Renata Syalom Fitriaman Fitriaman Hadisantoso, Erwin Hasbudin Hasbudin Hasnidar Hasnidar Hernina Mpolo Husin Husin La Ode Anto Melzi Farnatasya Putri Mulyati Akib Nitri Mirosea Novia Rahmadani Nur Asni Nurul Chomariah Agustin Rahmi Syafitri Reza Anwar Eri Safaruddin Safaruddin Si Made Ngurah Purnaman Tuti Darmawati Tuti Dharmawati Vera Demayu Putri