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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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The Effect of Internal Control and Compensation on Honorary Employee Performance (Case Study of BAPENDA Southeast Sulawesi Province) Andi Basru Wawo; Andi Muh. Fuad; Si Made Ngurah Purnaman; R Rahmiati
Athena: Journal of Social, Culture and Society Vol. 2 No. 1 (2024): January 2024
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/athena.v2i1.219

Abstract

This study aims to test and explain the Effect of Internal Control and Compensation for the Performance of Temporary employees. The independent variable in this study is Internal Control and Compensation, while the dependent variable in this study is the Performance of Temporary employees. Data collection method used aquestionnaire. The data analysis used the descriptive analysis method and multiple linear regressionanalysis. This research also uses factor analysis to show the most influential indicators in one variable. The result of this study indicate that (1) the internal control variabel has t-count > t-tabel and significance value < significance level (2) compensation variable has t-count > t-table and significant value< signivicance level (3) internal control variable and compensation for the performance of Temporary employees has a value of t-count > f-table and a significant value of significance level.
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.
Analisis Penerapan Sistem Informasi Akuntansi Pada Koperasi Pegawai Negeri (KPN) Kita Sejahtera SMA Negeri 4 Kendari Abdul Rahman Umar; Andi Basru Wawo; Yuli Lestari Labangu
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 2 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No2.pp292-306

Abstract

This study describes the implementation of a Microsoft Excel-based accounting information system (AIS) at the Kita Sejahtera Civil Servants’ Cooperative (KPN) at Senior High School 4 Kendari. The focus is on loan procedures, recording workflows, and control mechanisms. This study employs a descriptive qualitative approach using a case study design. Data were collected through semi-structured interviews with informants, including the cooperative's chairperson, secretary, treasurer, supervisor, and several members, as well as through documentation. The data were analyzed using data reduction, data presentation, and drawing conclusions. The results show that the cooperative has recorded transactions since its establishment in 1985 and now uses Excel to keep records and prepare financial reports for the annual general meeting (AGM), as well as for other cooperative activities, such as installment payments via bank payroll deductions. According to the informants, this system simplifies administration and speeds up reporting. However, the cooperative's semi-manual information system is vulnerable to errors in updating data, such as installments being deducted after a loan has been paid off. Additionally, the treasurer remains responsible for record-keeping and cash management. The study recommends periodic reconciliation, strengthening file security, and developing a more integrated system. Furthermore, this study provides new insights into the implementation of information systems in closed employee cooperatives that rely on payroll deductions.
The Effect of Human Resource Competence and Internal Control System on Fraud Prevention with Information Technology as a Moderating Variable at Bahteramas Regional General Hospital, Kendari City Jasmin Jasmin; Andi Basru Wawo; Husin Husin
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.v6i2.10384

Abstract

This study aims to analyze the effect of human resource (HR) competence, the internal control system, and information technology on fraud prevention, and to analyze the role of information technology in moderating the effect of HR competence and the internal control system on fraud prevention at Bahteramas Regional General Hospital (RSUD Bahteramas), Kendari City. The study uses a quantitative approach with a sample of 296 respondents drawn from the hospital's staff. Stewardship Theory is used as the theoretical basis. Data were analyzed using Partial Least Squares (PLS) to test the measurement model and the structural model. The results show that (1) HR competence has a positive and significant effect on fraud prevention; (2) the internal control system has a positive and significant effect on fraud prevention; (3) information technology has a positive and significant effect on fraud prevention; (4) information technology positively and significantly moderates the effect of HR competence on fraud prevention; and (5) information technology does not moderate the effect of the internal control system on fraud prevention. The R-square value of 0.852 indicates that about 85.2% of the variation in fraud prevention is explained by the variables in the research model.
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