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All Journal Al Ishlah Jurnal Pendidikan Owner : Riset dan Jurnal Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JURNAL ECONOMINA Return : Study of Management, Economic and Bussines Indonesian Journal of Islamic Economics and Finance ATHENA: Journal of Social Culture and Society Jurnal Akademik Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Accounting Student Series on Emerging Trends Prosperia: Journal of Economic Development, Accounting, and Global Markets
Andi Basru Wawo
Halu Oleo University, Faculity Of Economic And Business
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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ANALISIS PENILAIAN PERSEDIAAN PADA TOKO PAKAIAN RANDY COLLECTION Andi Basru Wawo; Erwin Hadisantoso; Mutiara Arianto
Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2024): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i2.190

Abstract

Penelitian ini bertujuan untuk menguji metode penilaian persediaan yang digunakan pada Toko Pakaian Randy Collection (PRC) dengan teori berdasarkan SAK EMKM. Dalam penelitian ini menggunakan jenis penelitian Deskriktif Kuantitatif. Teknik pengumpulan data dalam penelitian ini adalah wawancara dan Dokumentasi. Informan dalam penelitian ini berjumlah 4 orang terdiri dari pemilik toko dan karyawan. Hasil dalam penelitian ini menunjukkan bahwa Metode persediaan pada Toko Randy Collection menggunakan metode FIFO dengan pencatatan persediaan menggunakan single entry dengan kertas sederhana yang dimana Toko Randy Collection melihat stok barang setiap 6 bulan yang berada di gudang penyimpanan dan melihat dari nota pembelian. Indikator pencatatan persediaan yang diterapkan dalam Toko Randy collection belum sepenuhnya sesuai dengan ketentuan SAK EMKM.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI UNIVERSITAS HALU OLEO KOTA KENDARI Yuli Lestari Labangu; Andi Basru Wawo; Dwiasteti Syasia
Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2024): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i2.201

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap sikap etis mahasiswa akuntansi Universitas Halu Oleo. Penelitian ini menggunakan teknik pengambilan purposive sampling yang berjumlah 86 sampel pada mahasiswa jurusan akuntansi Universitas Halu Oleo. Metode pengumpulan data menggunakan kuesioner. Metode analisis data menggunakan analisis WarpPLS dengan bantuan aplikasi WarpPLS Versi 7.0. Hasil penelitian ini menunjukkan bahwa (1) Kecerdasan intelektual berpengaruh terhadap sikap etis mahasiswa jurusan akuntansi Universitas Halu Oleo. (2) Kecerdasan emosional berpengaruh terhadap sikap etis mahasiswa jurusan akuntansi Universitas Halu Oleo. (3) Kecerdasan spiritual berpengaruh terhadap sikap etis mahasiswa jurusan akuntansi Universitas Halu Oleo.
The Role of Company Age in Moderating Stock Return of Food and Beverage Companies Andi Basru Wawo
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.272

Abstract

The purpose of this research is to determine the factors that influence the return of shares in food and beverage firms listed on the IDX from 2016 to 2019. Purposive sampling is utilized by as many as 12 companies in the sample selection procedure. Multiple regression analysis and moderation regression analysis were used to analyze the data, with the spss application version 16 for Windows being used. This study revealed that Return on Assets (ROA) had a positive and significant effect on stock returns. In contrast, Net Profit Margin (NPM) and Current Ratio (CR) did not affect stock returns. The age of the company does not affect the effect of Return on Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR) on stock returns.
Analysis of Regional Tax Management Based On Information System Management of Regional Original Revenue (SIP-PAD) at The Agency Kendari City Regional Revenue (BAPENDA) Andi Basru Wawo; Tasya Rahmadini; Muh. Nur; Bucek Jalu Prasetyo Arjuna
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.244

Abstract

This research aims to find out and analyze how regional tax management is based on the Regional Original Income Management Information System (SIP-PAD) at the Kendari City Regional Revenue Agency and the extent to which regional tax management is based on the Regional Original Income Management Information System (SIP-PAD) at the Revenue Agency Kendari City area. This research uses qualitative methods with the data used coming from primary data in the form of interviews and secondary data in the form of documentation. The results of this research show that SIP-PAD based Regional Tax Management at BAPENDA Kendari City has been implemented in accordance with existing policies, namely PP No. 35 Article 59 of 2023 where Regional Governments are required to make Payments and Deposits via an electronic-based system. Which refers to the previous statement, namely Minister of Home Affairs Regulation Number 56 of 2021 concerning Teams for the Acceleration and Expansion of Digitalization in Provincial and Regency/City Regions as well as procedures for Implementing Regional Government Transaction Etronification (E-STPD). This is because the integrated and computerized system allows tighter monitoring of potential tax fraud and abuse.
ANALYSIS OF THE ROLE OF ENVIRONMENTAL REGULATIONS IN ACHIEVING SUSTAINABILITY PERFORMANCE Syntia Ratna Dewi; Andi Basru Wawo; Nur Asni
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19565552

Abstract

The purpose of this study is to investigate how environmental regulation in enhancing corporate sustainability performance. Using a qualitative approach through literature review, this research explores how environmental policies, sustainability reporting, and green accounting practices contribute to corporate accountability and long-term value creation. The findings indicate that rules suc as Indonesia’s POJK No. 51/POJK.03/2017 effectively drive greater transparency and ecological responsibility among businesses. Furthermore, governance quality, managerial capacity, and organizational structure are determined to be essential for the effective execution of these regulations. This research provides practical insights for policymakers and scholars, and highlights future research directions in environmental audit digitalization and sustainability innovation across industries
PENGARUH LITERASI KEUANGAN DAN FINANCIAL TECHNOLOGY TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA Wahyu Dwi Sukma; Andi Basru Wawo; Fitriaman
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.1

Abstract

This study aims to determine and analyze the effect of financial literacy and financial technology on the personal financial management of students of the Accounting Department, Faculty of Economics and Business, Halu Oleo University. The sample of this study used a purposive sampling technique with a total of 92 students in the Accounting Department, Faculty of Economics and Business, Halu Oleo University. Methods of data collection using a questionnaire. Data analysis used descriptive analysis methods and multiple regression analysis with the help of the IBM SPSS Statistics version 26 program. The results of this study indicate that (1) Financial Literacy has a significant effect on Personal Financial Management. (2) Financial technology has a significant effect on Personal Financial Management. (3) Financial Literacy and Financial technology simultaneously have a significant effect on Personal Financial Management.
EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN WAKATOBI Dwi Wahyuniar; Andi Basru Wawo; Wa Ode Aswati
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.2

Abstract

This study aims to evaluate the administration of regional property in Wakatobi Regency. This research uses a qualitative descriptive approach. Data collection methods are observation, interviews and documentation, researchers use qualitative data analysis techniques, namely data collection, data reduction, data presentation and conclusion drawing. The informants of this research were three (3) employees of the asset sector at the Regional Finance and Asset Agency of Wakatobi Regency. The results of this study indicate that the administration of regional milk goods at the Regional Finance and Asset Agency has not been carried out in accordance with Permendagri No. 19 of 2016 concerning Guidelines for the Management of Regional Property and Government Regulation No. 71 of 2010 concerning Government Accounting Standards, this is because the implementation related to inventory is still encountered obstacles, namely regional property that is no longer known to exist. As for reporting, it is also often late in reporting carried out by each OPD, this is due to the large number of regional property managed by these OPDs. There are also land assets that are still worth Rp.00 and do not have certificates. Problems with the administration of land fixed assets that exist at this time are caused by several factors, namely problems brought since the division with Buton Regency, grants from the community and the census of regional property has not been completed.  
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA Reva Anastasia; Andi Basru Wawo; Safaruddin
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.8

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Stock prices are viewed as a reflection of investors' perceptions of company performance and risk; therefore, financial ratios that represent asset quality and bank liquidity become important information in investment decision-making. This study employs a quantitative approach using secondary data in the form of annual financial statements and stock prices on the publication date of the annual reports. The research sample consists of 19 banking companies with a total of 57 observations, selected using purposive sampling. Data analysis is conducted using panel data regression, resulting in the Random Effect Model as the most appropriate estimation model. The results indicate that Non-Performing Loan (NPL) has a negative effect on stock prices, suggesting that an increase in credit risk reduces investor confidence. Meanwhile, Loan to Deposit Ratio (LDR) has no significant effect on stock prices, indicating that bank liquidity levels are not necessarily a primary consideration. These findings support signaling theory, where credit risk information is more strongly responded to by the market.  
Analysis of The Application of Income Tax Calculations Under Section 21 Using The Average Effective Rate Approach (A Case Study of the Kendari City Regional Inspectorate) Siti Nurhaliza; Andi Basru Wawo; Safaruddin Safaruddin
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/gcfnrw42

Abstract

This study examines the implementation of Article 21 Income Tax calculations using the Average Effective Rate approach at the Kendari City Regional Inspectorate. The research employed a descriptive quantitative design and used a census sampling technique involving all 73 civil servants within the institution. Data were collected from payroll records, income reports, tax withholding documents, and structured interviews with personnel responsible for payroll administration. The analysis focused on evaluating the conformity of tax calculations with prevailing regulations, assessing the distribution of tax liabilities across employee categories, and examining the administrative implications of the Average Effective Rate system. The findings indicate that the calculation procedures were implemented in accordance with applicable tax provisions and generated consistent withholding outcomes. The results also show that the approach accommodates variations in employee income characteristics while maintaining proportional tax treatment. From an administrative perspective, the system simplified payroll processing procedures, reduced operational complexity, minimized correction requirements, and strengthened transparency and accountability in tax administration. The study concludes that the Average Effective Rate approach supports regulatory compliance, administrative efficiency, and the modernization of public sector financial governance.
Analysis of an Online Application-Based Accounting Information System in MSMEs (A Study of YoutFit Butik Kendari) Dhea Rizki Herdiani Sahir; Andi Basru Wawo; Sulvariany Tamburaka
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.2902

Abstract

This study aims to determine how the application of an online application-based accounting information system in SMEs (Small and Medium Enterprises), this study uses qualitative methods using observation and interview methods. Based on the results of the research that has been done, the researcher found that there is an online application-based accounting information system in the SMEs YoutFit Butik Kendari. The company has used a digital application-based accounting information system that plays a role in recording financial transactions and preparing financial reports called the Olsera.com cloud. The application is a transaction and financial management service application. In the study, several obstacles were found that needed to be fixed, some of these obstacles could be overcome well. Overall, the Olsera.com system is sufficient to accommodate the needs of financial recording and accounting in the YoutFit Butik business
Co-Authors Abdul Rahman Umar Ahmad Fauzi Andi Muh. Fuad Andi Muhammad Fuad Ramadhan Arifuddin Arifuddin Bucek Jalu Prasetyo Arjuna Dhea Rizki Herdiani Sahir Dwi Wahyuniar Dwiasteti Syasia Emillia Nurdin Erica Refor Beislin Evania Renata Syalom Fitriaman Fitriaman Hadisantoso, Erwin Hasnidar, . Husin Husin Intihanah Intihanah Jasmin Jasmin Melzi Farnatasya Putri Muh. Nur Muh. Ridwan Muhamad Fajar Hariadi Mutiara Arianto Nitri Mirosea Nur Asni Nurul Qalbi Nurul Utami Aulia R Rahmiati Reva Anastasia Safaruddin Safaruddin Safaruddin Sahrul Ramadhan Santiadji Mustafa Satira Yusuf Si Made Ngurah Purnaman Siti Nurhaliza Sitti Nur Cahyati Sitti Nurnaluri Sulvariany Tamburaka Sulvariany Tamburaka Syntia Ratna Dewi Tasya Rahmadini Tuti Dharmawati Wa Ode Nurlyn Wahyu Dwi Sukma Waode Aswati Windastuti Windastuti Yuli Lestari Labangu