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All Journal Jurnal Online Insan Akuntan Indonesian Journal of Islamic Economics and Finance Jurnal Pemberdayaan Nusantara Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Jurnal Akademik Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Dan Bisnis Jurnal Pengabdian Kepada Masyarakat (JAPIMAS) Journal of Golden Generation Economic Senarai Kearifan Lokal Akuntansi
Intihanah Intihanah
Fakultas Ekonomi Dan Bisnis, Universitas Halu Oleo
Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Public Health Social Sciences Other

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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.
Sinergi Lintas Sektor: Penguatan Tata Kelola Data Dan Transparansi Pelayanan Publik Pada DPMPTSP Kota Kendari Intihanah; Si Made Ngurah Purnaman; Ika Maya Sari; Arifuddin; Husin; Safaruddin; Naifah Nasywa Zafirah; Neysa Putri Ayu Jumadil; Salsabillah
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2026): JULI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i4.11572

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendukung penguatan tata kelola data dan transparansi pelayanan publik pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Kendari melalui peningkatan pemahaman mengenai pengelolaan administrasi perizinan, pelayanan publik digital, serta pengarsipan dokumen secara sistematis. Kegiatan dilaksanakan dalam beberapa tahapan. Tahap pertama yaitu perencanaan melalui observasi dan identifikasi kebutuhan pelayanan pada setiap bidang di DPMPTSP Kota Kendari. Tahap kedua yaitu pelaksanaan kegiatan berupa pendampingan administrasi pelayanan publik, pengelolaan dokumen perizinan, pelayanan antrian digital, serta pengelolaan data perizinan berbasis sistem elektronik. Tahap ketiga yaitu evaluasi dan monitoring untuk melihat efektivitas pengelolaan data, pelayanan administrasi, serta kendala yang dihadapi dalam proses pelayanan publik.
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 Aplikasi Akuntansi Pada Kelompok Ibu Rumah Tangga Di Kelurahan Nambo, Sulawesi Tenggara Hasbudin; Intihanah; Emillia Nurdin; Januri; Muhammad Nanang; Muhammad Rajab Buruto; Nasruddin; Nirmalasari N.; Sitti Rahmiatin; Upik Sri Rahayu; Wa Ode Suherni
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: 2026
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

AbstractThe group of housewives engaged in MSMEs in Nambo Village holds significant economic potential following the development of Nambo Beach tourism, yet they still record finances manually, mix business and personal finances, and have low digital accounting literacy. The aim of the community service activity is to improve the ability to maintain simple bookkeeping records using Microsoft Excel through the SIMUDA UMKM template. The community method uses Participatory Action Research comprising preparation, implementation, and monitoring and evaluation. The activity was actively attended by 24 participants who completed the entire program, with partners becoming able to independently prepare simple financial records using the template's automatic calculation features. This generated social impact through greater awareness of financial recording; economic impact through improved efficiency supporting business decisions and credit access; and institutional impact through strengthened partnerships between higher education and village government, overall enhancing accounting technology literacy and economic empowerment among housewives engaged.
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.
Green Innovation for Coastal Sustainability through Plastic Waste Recycling Nitri Mirosea; Intihanah; Vina Olivia Pebrianti; Syaiah; Mutmainnah Mutmainnah
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 04 (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.v5i04.2773

Abstract

 Plastic waste has become a major environmental challenge in the coastal areas of Kendari City due to increasing community activities and the widespread use of single-use plastics. This community service program aimed to improve public knowledge and awareness of circular economy-based plastic waste management while providing recycled products as educational media and waste management facilities. The program consisted of a preliminary survey, community outreach and education, production of recycled products, and distribution to partner institutions, including the Bungkutoko Village Office, Bungkutoko TPS3R, SD Negeri 89 Kendari, and the Faculty of Economics and Business, Halu Oleo University. Recycled products included trash bins made from wire frames and plastic bottles, flower pots from plastic bottles, and handicrafts from bottle caps. The program increased community knowledge and awareness of waste sorting and reuse, while strengthening community-based waste management facilities and supporting the implementation of circular economy principles in coastal areas.
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.
Analisis Sistem Akuntansi Keuangan Pemerintah Kecamatan Kambu Kota Kendari Tiara Dian Pramesti; Intihanah; Tuti Dharmawati
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2710

Abstract

Pengelolaan keuangan pemerintah daerah membutuhkan sistem akuntansi yang efektif, terintegrasi, transparan, dan akuntabel untuk mendukung pertanggungjawaban atas penggunaan anggaran publik. Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan sistem akuntansi keuangan pemerintah pada Kantor Camat Kambu Kota Kendari. Penelitian menggunakan metode deskriptif dengan pendekatan kualitatif. Data diperoleh melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis melalui tahapan pengumpulan data, reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa sistem akuntansi keuangan pemerintah pada Kantor Camat Kambu telah berjalan dengan baik dan telah terkomputerisasi menggunakan Sistem Informasi Pemerintahan Daerah (SIPD). Pengelolaan keuangan dilaksanakan melalui tiga tahapan utama, yaitu penganggaran, penatausahaan, serta akuntansi dan pelaporan. Penerapan SIPD membantu meningkatkan efisiensi, akurasi pencatatan, keteraturan pengelolaan data, serta mendukung transparansi dan akuntabilitas laporan keuangan. Namun, pelaksanaannya masih menghadapi kendala berupa perubahan aplikasi yang sering terjadi, ketidakstabilan jaringan internet, keterbatasan infrastruktur teknologi, kurangnya pelatihan, serta kebutuhan peningkatan kompetensi sumber daya manusia. Penelitian ini menyimpulkan bahwa sistem akuntansi keuangan pemerintah di Kantor Camat Kambu telah diterapkan sesuai ketentuan dan mendukung pengelolaan keuangan yang lebih efektif, tetapi optimalisasi sistem memerlukan penguatan kompetensi SDM, infrastruktur teknologi, koordinasi, dan pelatihan berkelanjutan.
Co-Authors Adhanti Eka Fitriyani Aldino Pasha Andi Basru Wawo Arifuddin Dea Ika Renalda Dewi Febriyanti Diandra Yoan Prichillia A.P Emillia Nurdin Emillia Nurdin Erica Refor Beislin Evania Renata Syalom Fitriaman Fitriaman Hadisantoso, Erwin Hasbudin Hasbudin Hasbudin Hasnidar, . Hernina Mpolo Husin Husin Husin Ika Maya Sari Januri La Ode Anto Lilis Susi Susanti Lilistiani Putri Melzi Farnatasya Putri Muhammad Nanang Muhammad Rajab Buruto Mulyati Akib Mutmainnah Mutmainnah Naifah Nasywa Zafirah Nasruddin Neysa Putri Ayu Jumadil Nirmalasari Nirmalasari Nitri Mirosea Nitri Mirosea Nofia Safitri Novia Rahmadani Nur Asni Nurul Chomariah Agustin Putriana Aksa Rahmi Syafitri Reza Anwar Eri Safaruddin Safaruddin Safaruddin Salsabillah Satira Yusuf Si Made Ngurah Purnaman Sintiya Tirta Sitti Rahmiatin Stefany Lambe Syaiah Tiara Dian Pramesti Tuti Dharmawati Tuti Dharmawati Upik Sri Rahayu Vera Demayu Putri Vina Olivia Pebrianti Wa Ode Suherni Waode Aswati