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All Journal JURNAL AKUNTANSI DAN KEUANGAN Jurnal Progres Ekonomi Pembangunan Owner : Riset dan Jurnal Akuntansi VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Engagement and Empowerment (IJE2) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Jurnal Akademik Pengabdian Masyarakat Journal of International Multidisciplinary Research Jurnal Penelitian Pendidikan Indonesia Escalate : Economics and Business Journal Jurnal Akuntansi dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Hadisantoso, Erwin
Department Of Accounting, Faculty Of Economics And Business, Universitas Halu Oleo, Indonesia
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Penyuluhan Pedoman Akuntansi Pesantren Bagi Pengelola Yayasan Pondok Pesantren Fitriaman; Anto, La Ode; Hadisantoso, Erwin; Nurnaluri, Sitti
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.v4i1.39

Abstract

Kegiatan pengabdian kepada masyarakat berupa penyuluhan tentang akuntansi pesantren bagi pengelola kendari pondok pesantren hidayatullah cabang kendari dilakukan dengan tujuan untuk memberikan pengetahuan dan pemahaman kepada pengelola kendari pondok pesantren hidayatullah cabang kendari, khususnya pegawai yang menangani penyusunan laporan keuangan, mengenai akuntansi pesantren terutama penyusunan laporan keuangan berdasarkan pedoman akuntansi pesantren. Kegiatan penyuluhan menggunakan pendekatan edukatif, yaitu yang memberikan penjelasan teoritis disertai contoh aplikasi pada badan usaha yang sejenis, kemudian diskusi dan tanya jawab untuk mengetahui pemahaman pengelola kendari pondok pesantren hidayatullah cabang kendari. Hasil kegiatan ini yaitu (a) pengelola dan para pegawai sangat menyadari bahwa kurangnya pemahaman mengenai akuntansi pesantren, (b) pengelola dan para pegawai memberikan apresiasi yang tinggi terhadap kegiatan penyuluhan in yang ditunjukkan oleh antusiasme pengelola dan para pegawai mulai dari tahap penyajian materi sampai dengan demonstrasi dan diskusi. (c) pengelola dan para pegawai memperoleh tambahan pengetahuan, pemahaman dan keterampilan mengenai akuntansi pesantren.
Penyusunan Laporan Keuangan Desa Melalui Aplikasi Sistem Informasi Keuangan Desa Safaruddin; Hadisantoso, Erwin; Mirosea, Nitri; Syaiah; Ramadhan, Andi Muhammad Fuad; Purnaman, Si Made Ngurah; Juliana; Baqdal; Icham , Maulana
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): Edisi Mei 2024
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v5i2.151

Abstract

Kegiatan pengabdian kepada masyarakat berupa sosialisasi tentang penggunaan aplikasi Sistem Keuagnan Desa (siskeudes) bagi aparat desa dilakukan dengan tujuan untuk memberikan pengetahuan dan pemahaman kepada aparat desa yang menangani penyusunan laporan keuangan desa, mengenai aplikasi siskeudes yang di kembangkan oleh badan pengawas keuangan dan pembangunan. Sasaran strategis kegiatan ini adalah aparat desa Bumi Indah, khususnya aparat yang bertugas menyusun laporan keuangan desa yang terdiri atas beberapa tahap mulai dari perencanaan hingga pelaporan. Kegiatan pendampingan dengan pendekatan persuasif edukatif ini berhasil meningkatkan pengetahuan dan keterampilan aparat desa Bumi Indah dalam penggunaan aplikasi SISKEUDES, dengan rata-rata peningkatan skor sebesar 75%. Sebanyak 90% peserta menganggap materi yang disampaikan sangat relevan, dan 85% merasa diskusi yang dilakukan membantu memperdalam pemahaman mereka. Program ini secara keseluruhan berhasil mendukung transparansi dan akuntabilitas pengelolaan keuangan desa secara berkelanjutan.
COMMUNITY ENGAGEMENT IN SUPPORTING THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR PRIVATE ENTITIES (SAK EP) IN THE PREPARATION OF FINANCIAL STATEMENTS BY COMPANIES IN KENDARI Hadisantoso, Erwin; Anto, La Ode; Suriadi, La Ode; Samrin, La Ode Muhammad Arfan; Astuty, Sri; Hidayat, Fadlan; Bahar, Bahar
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.254

Abstract

This community service program aims to enhance the understanding and capability of businesses in Kendari City in preparing financial reports in accordance with the Private Entity Financial Accounting Standards (SAK EP). The initiative was motivated by the low level of accounting literacy and the limited adoption of SAK EP among business actors, which has led to restricted access to financing, suboptimal decision-making, and potential risks of tax non-compliance. Implemented over three months by an academic team from Halu Oleo University, the program comprised three key phases: socialization, technical training, and hands-on mentoring. The results demonstrated a significant improvement in participants' awareness of the importance of accounting and their practical skills in preparing SAK EP-based financial reports. Program deliverables included training modules, standardized financial report templates, and individual action plans designed to strengthen bookkeeping practices and encourage the use of accounting software. A short-term evaluation and follow-up online mentoring were conducted to support the sustainability of the program's impact. This initiative is expected to contribute to enhanced financial transparency, improved tax compliance, and increased overall competitiveness of local businesses.
TECHNICAL GUIDANCE ON PREPARING CORPORATE SOCIAL RESPONSIBILITY REPORTING FOR COMPANIES IN KENDARI Anto, La Ode; Hadisantoso, Erwin; Awaluddin, Ishak; Fasihu, La Ode Muhammad Saum; Zaikin, Muhammad; Alfiansyah, Muhammad Andri; Ode, Tasya Aulia wa
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.258

Abstract

This community service activity aims to increase the company's understanding and ability to compile and disclose Corporate Social Responsibility (CSR) in accordance with the Global Reporting Initiative (GRI) sustainability reporting standards. This program is carried out through Technical Guidance (Bimtek) activities to three companies in Kendari City, namely PT Bank Muamalat Kendari Branch, PT Jamkrindo Kendari Branch, and PT Satu Tiga lima Sejahtera Kendari. The implementation method includes three main stages, namely program technical guidance, the implementation of mentoring programs, as well as guidance, monitoring, and evaluation activities. The results of the activity showed a significant increase in the understanding, knowledge, and skills of the company's finance department employees in preparing financial statements that contain CSR disclosures in accordance with GRI and Sustainability Reporting Standards (SPK). Participants showed high enthusiasm and gave positive responses to the material, report preparation practices, and live demonstrations. In addition, this activity succeeded in producing outputs in the form of CSR disclosure formats in financial statements that can be used as a reference for partner companies. These findings are in line with the theory of corporate social responsibility which states that CSR is a company's commitment to contribute to sustainable development through a balance between economic, social, and environmental aspects (Carroll, 1999; Elkington, 1997). This activity is expected to strengthen the awareness of companies in Kendari City on the importance of transparency and accountability in CSR reporting and be the first step towards sustainable corporate governance.
Pengaruh Intensitas Aset Biologis Terhadap Pengungkapan Aset Biologis pada Perusahaan Agrikultur di Bursa Efek Indonesia Muhammad Fachmi Idris; Hasbudin Hasbudin; Erwin Hadisantoso
Journal of International Multidisciplinary Research Vol. 4 No. 2 (2026): Februari 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1493

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh intensitas aset biologis terhadap pengungkapan aset biologis pada perusahaan agrikultur di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan agrikultur di Bursa Efek Indonesia periode 2020-2024 sebanyak 38 perusahaan. Metode pengambilan sampel menggunakan purposive sampling sehingga diperoleh 26 perusahaan. Sumber data diperoleh dari laporan tahunan dan website resmi perusahaan. Metode pengumpulan data menggunakan metode dokumentasi. Metode analisis data menggunakan analisis regresi data panel dengan jumlah pengamatan (n) sebanyak 130 dan diolah menggunakan bantuan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa Intensitas aset biologis berpengaruh terhadap pengungkapan aset biologis.
The Effect of Profitability and Leverage on Audit Delay in Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange Putri Maharani Fatiha silondae; Erwin Hadisantoso; Ika Maya Sari
Escalate : Economics and Business Journal Vol. 1 No. 02: Driving Change and Innovation in the Digital Age
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i02.462

Abstract

This study aims to analyze the influence of profitability and leverage on audit delay in consumer goods industry companies listed on the Indonesia Stock Exchange. This study uses purposive sampling of 20 samples of financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange. The method of data collection documentation uses. The analysis techniques used are descriptive analysis methods and multiple regression analysis with IBM SPSS Statistick software application version 25. The results of this study show that (1) Profitability has a significant effect on audit delays, this is because companies with a high level of profitability tend to want to convey their financial statements faster to the public as a form of strategy to convey positive information (good news). (2) Leverage has a significant effect on audit delays, this is because companies with large debt levels generally have an obligation to submit periodic financial statements to lenders or financial institutions, either as part of the terms in the credit agreement (loan covenant) as a form of accountability to maintain the reputation and trust of external parties. Therefore, the company tends to speed up the process of preparing financial statements so that the audit process can be completed early. (3) profitability and leverage have a significant effect on audit delays, this is because companies that have a high level of profitability and efficient leverage management tend to have better quality financial reporting, so that auditors can complete audits faster.
Co-Authors A.Pitriani Agil Hidayat Aldino Pasha Alfiansyah, Muhammad Andri Andi Basru Wawo Andi Basru Wawo Annisa Fitrah Yulianti Anto, La Ode Anto, La Ode Apriyanti ARIFUDDIN Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Mas’ud Arnadi Chairunnas Bahar Bahar, Bahar Baqdal Dali, Nasrullah Dewangga, Puspa Djumatria, Wa Ode Sitti Elfa Aulia Aqilah Fasihu, La Ode Muhammad Saum Fitriaman Fitriaman Fitriaman H. Hasbuddin, H. Hasbuddin Haris, Sarlis Hasbudin Hasbudin Hidayat, Fadlan Husin Icham , Maulana Ika Maya Sari Ika Maya Sari Intihanah Intihanah Ishak Awaluddin Ishak Awaluddin Juliana kartowiyono, kartowiyono La ode Alibar La Ode Anto La Ode Anto La Ode Suriadi La Ode Suriadi, La Ode Lestari, Whidy Bintang Marni Muh. Azdar Setiawan Muh. Ridwan Muh. Syaiful Saehu Muhammad Fachmi Idris Mulyati Akib Mulyati Akib Mulyati Akib, Mulyati Muntu Abdullah, Muntu Mutiara Arianto Nagu, Nadhirah Nasrullah Dali Nitri Mirosea Noki, Noki Nugrawati, Ersita Nur Asni Nurdin, Emillia Nurnaluri, Sitti Nursaban Rommy Suleman Nursin Nursin Nurul Ittaqullah Nurwijayanti Ode, Tasya Aulia wa Parintak, Ulvy Restiana Patima Purnaman, Si Made Ngurah Putera, Asrip Putri Maharani Fatiha silondae Putry, St. Syadiah Ramadhan, Andi Muh. Fuad Ramadhan, Andi Muhammad Fuad Reza Anwar Eri Riski Amalia Madi Rosnawintang, Rosnawintang Safaruddin Sahidin Nurdin Samrin, La Ode Muhammad Arfan Si Made Ngurah Purnaman Sri Astuty Sulfian Sulvariany Tamburaka Sulvariany Tamburaka, Sulvariany Syahrir, Sasmita Nabila Syaiah TATI NURHAYATI Triani, Neks Tuti Dharmawati Vina Olivia Pebrianti Wawo, Andi Basru Zaikin, Muhammad Zainuddin Saenong, Zainuddin