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All Journal JURNAL AKUNTANSI DAN KEUANGAN Jurnal Manajemen Dan Kewirausahaan Owner : Riset dan Jurnal Akuntansi Mega Aktiva: Jurnal Ekonomi dan Manajemen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Engagement and Empowerment (IJE2) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi
Nurdin, Emillia
Universitas Halu Oleo, Kendari
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Edukasi Kesehatan dan Pemanfaatan Tanaman Obat Keluarga (TOGA) pada Era New Normal Anto, La Ode; Fitriaman; Nurdin, Emillia; Sari, Ika Maya
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2022): Edisi November 2022
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v4i1.30

Abstract

Pandemi Covid-19 menuntut setiap individu maupun masyarakat untuk senantiasa waspada dan berupaya secara maksimal untuk menjaga kesehatan diri dan lingkungannya.Salah satu upaya tersebut adalah menerapkan pola hidup bersih dan sehat, serta mempertahankan dan meningkatkan derajat kesehatan dengan memanfaatkan Tanaman Obat Keluarga (TOGA).  Kegiatan ini bertujuan untuk mengedukasi dan membangun masyarakat yang sehat dan mandiri pada era new normal di Desa Cialam Jaya Kecamatan Konda Kabupaten Konawe Selatan khususnya peningkatan pemahaman masyarakat tentang Kesehatan mulut dan beberapa kemungkinan penyakit tropis lainnya, pola hidup bersih dan sehat (PHBS) dan pemanfaatan Tanaman Obat Keluarga (TOGA). Metode pelaksanaan yang dilakukan yaitu penyuluhan dan sosialisasi serta pembimbingan kepada masyarakat. Hasil kegiatan ini terdiri dari pemeriksaan kesehatan (Pengukuran IMT, Tekanan darah, Pemeriksaan kolestrol, kolestrol, asam urat dan glukosa darah), Melakukan sosialisasi Penerapan PHBS pada sekolah dasar dan melakukan kegiatan penanaman dan pemanfaatan TOGA berupa jamu kunyit asam. Dari Kegiatan ini dapat disimpulkan bahwa edukasi Kesehatan dan pemanfaatan tanaman obat keluarga (TOGA) berjalan dengan baik hal ini dapat dilihat dari partisipasi masyarakat Desa Cialam Jaya yang tinggi dalam mengikuti setiap sosialisasi dan penyuluhan yang telah dilakukan
PENYULUHAN PENGEMBANGAN PELAPORAN BUMDES UNTUK MENDUKUNG PENGAMBILAN KEPUTUSAN BERKELANJUTAN PADA KELOMPOK BUMDES YANG TERGABUNG DALAM ASOSIASI PEMERINTAH DESA SELURUH INDONESIA (APDESI) DI KECAMATAN WOLASI SULAWESI TENGGARA Asni, Nur; Wawo, Andi Basru; Husin, Husin; Akib, Mulyati; Darmawati, Tuti; Nurdin, Emillia; Mirosea, Nitri; Lestari, Kurnia Cahya; Andini, Sarah; Aksa, Putriana
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 3 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i3.230

Abstract

Sustainable village development (village SDGs) is a form of implementation and contribution of villages in achieving national SDGs. BUMDes, as a business entity in the village area, has a significant role in village SDGs. Community Service (PKM) activities focus on literacy in managing sustainable BUMDes businesses by orienting themselves towards profit aspects and considering the village's social and environmental aspects. Therefore, PKM aims to increase knowledge of sustainability reports as a source of information in BUMDes' strategic decision-making. Participants in this PKM activity involved village heads and BUMDes administrators in 6 (six) villages that are members of the Association of Indonesian Village Governments (APDESI) in Wolasi District, Southeast Sulawesi Province. Six villages were implemented, focusing on Wolasi District, South Konawe Regency, involving 20 BUMDes administrators. The PKM implementation method uses three approaches, namely active presentations, discussions, and exercises. The results of the PKM activity showed the participants' enthusiasm for actively participating in each activity session. The evaluation results also demonstrated increased participants' understanding of aspects of village sustainability in general and Village-Owned Enterprises (BUMDes) in particular, as well as the role of sustainability reports as a critical source of information in supporting sustainable decision-making. The results of the PKM activities are expected to serve as a reference for the sustainable development of BUMDes managers who are members of APDESI in Wolasi District.
Pengaruh Corporate Social Responsibility terhadap Harga Saham: Peran Moderasi Ukuran Komite Audit pada Badan Usaha Milik Negara(2019-2024) Muslimin, Mualim; Nurdin, Emillia; Asni, Nur
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2957

Abstract

This study aims to assess the extent to which Corporate Social Responsibility (CSR) affects a company's stock price, as well as to examine the role of Good Corporate Governance (GCG) as a moderating variable in this relationship. This study focuses on State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2019–2024 period. The study population consisted of 70 companies, and sampling was conducted using a purposive sampling method, resulting in 25 companies being included. Based on the results of the model selection test, the appropriate model used in this study is the Random Effects Model (REM). The findings indicate that Corporate Social Responsibility (CSR), with a proxy for the natural logarithm of CSR expenditures, has an impact on stock prices, where increased CSR expenditures provide a positive signal to investors regarding the company's reputation and attractiveness. Furthermore, Good Corporate Governance (GCG), with a proxy for the number of audit committee members, is proven to strengthen the relationship between CSR and stock prices. Audit committees contribute to improving the quality of oversight, transparency, and reporting, thereby strengthening positive investor perceptions. Empirical results show that state-owned companies must pay attention to the size of CSR expenditures to influence share prices and consider the number of audit committees as a factor that can strengthen the relationship between Corporate Governance and share prices.
Budget Optimization for Managerial Performance Achievement Adiani, Dillah Rezki; Dali, Nasrullah; Nurdin, Emillia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.6176

Abstract

This study aims to explore the role of budget participation in enhancing managerial performance through a qualitative approach based on a scoping review. The background of this research is rooted in the importance of involving managers in the budgeting process as a key instrument for effective resource management in public sector organizations. The data were obtained from journal articles published between 2020 and 2024, accessed via Google Scholar using the Publish or Perish (POP) software. A purposive sampling technique was employed, with inclusion criteria focusing on articles that addressed the variables of budget participation and managerial performance. The findings indicate that budget participation positively influences managerial performance, particularly when supported by organizational commitment, effective leadership, and robust internal control systems. Budget participation facilitates dialogue between managers and superiors, enhances ownership of organizational goals, and strengthens accountability. However, the effectiveness of participation is not universal and depends on the organizational context and structural support. This study contributes theoretically to the field of public sector accounting and offers practical insights for improving budget management quality in local governments.
Co-Authors -, Muhalip Adiani, Dillah Rezki Aksa, Putriana Andini, Sarah Anto, La Ode Arifuddin Arifuddin Arnadi Chairunnas Dali, Nasrullah Darmawati, Tuti Dharmawati, Tuti Erwin Hadisantoso Fitriaman Hadisantoso, Erwin Hasbuddin, Hasbuddin Husin Husin, Husin Julia, Lilis Lestari, Kurnia Cahya Muhalip, Muhalip Mulyati Akib Mulyati Akib Mulyati Akib, Mulyati Muslimin, Mualim Nitri Mirosea Noki, Noki Nur Asni Puteri, Ni Made Aditya Ariani Ramadhan, Andi Muh. Fuad Saraswati, Febby Annisa Sari, Ika Maya Syahrir, Sasmita Nabila Triani, Neks Wawo, Andi Basru Wawo, Andi Basru Yusran, Selfy Dewita