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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 International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) 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 Jurnal Akuntansi dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi Accounting Student Series on Emerging Trends
Hadisantoso, Erwin
Department Of Accounting, Faculty Of Economics And Business, Universitas Halu Oleo, Indonesia
Religion Agriculture, Biological Sciences & Forestry 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 KEPEMIMPINAN, KOMPETENSI DAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS BAGI PENGELOLA DANA DESA Mifta Imel; Arifuddin; Erwin Hadisantoso
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.1.01.2026.3

Abstract

This study aims to determine the influence of leadership, competence, and information technology on the accountability of village fund managers in Sawerigadi Sub-district, West Muna Regency. The sample consists of all 50 village officials in Sawerigadi Sub-district who are directly involved in village financial management, selected using a saturation sampling technique. Data collection was conducted by distributing questionnaires to respondents, with measurements based on a Likert scale. The data were processed using multiple linear regression analysis. The results indicate that leadership has a positive influence on accountability; the more effective the leadership of the village head, the higher the accountability of the village fund managers. Similarly, competence significantly enhances accountability, showing that better-qualified village officials lead to improved management standards. Finally, information technology has a positive impact, suggesting that the integration of better technological tools in financial management strengthens the accountability of village fund managers in fulfilling their responsibilities.
EDUKASI MENABUNG SEJAK DINI MELALUI PROGRAM TABUNGAN PADA PT. BANK PEMBANGUNAN DAERAH SULAWESI TENGGARA Mulyati Akib; Erwin Hadisantoso; Satira Yusuf; Andi Muhammad Fuad Ramadhan Basru; Syaiah Syaiah; Hasnidar Hasnidar; Si Made Ngurah Purnaman; Alyah Maura Maharani; Aqli Angraini Gamoro
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.v4i4.11573

Abstract

Rendahnya literasi keuangan pelajar, khususnya pemahaman nilai uang dan kebiasaan menabung sejak dini, berpotensi membentuk perilaku konsumtif serta lemahnya perencanaan keuangan di masa depan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi keuangan dasar pelajar dan menumbuhkan kebiasaan menabung secara rutin melalui edukasi yang aplikatif serta pengenalan layanan perbankan yang ramah pelajar. Pelaksanaan kegiatan dilakukan di PT BPD Sulawesi Tenggara dengan metode ceramah interaktif, diskusi dan tanya jawab, simulasi/permainan edukatif, serta praktik pengelolaan uang saku dan pengenalan produk tabungan pelajar SIMPEL (Simpanan Pelajar). Hasil pelaksanaan menunjukkan peserta lebih mampu membedakan kebutuhan dan keinginan, memahami manfaat menabung, serta memiliki motivasi dan rencana sederhana untuk menyisihkan uang saku secara berkala. Kegiatan ini menegaskan bahwa pendekatan edukasi yang interaktif dan disertai praktik langsung efektif untuk mendorong perubahan sikap serta awal pembentukan kebiasaan menabung pada pelajar
Peningkatan Efisiensi Pelaporan Anggaran Melalui Klasifikasi Dan Penataan Berkas (SPM/SP2D) Satira Yusuf; Hasnidar Hasnidar; Erwin Hadisantoso; Emilia Nurdin; Vina Olivia Pebrianty; Muhammad Zaikin
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.v4i4.11801

Abstract

Program Merdeka Belajar Kampus Merdeka (MBKM) memberikan kesempatan kepada mahasiswa untuk mengembangkan kompetensi melalui pengalaman belajar di luar lingkungan perguruan tinggi, salah satunya melalui program magang. Laporan ini disusun berdasarkan pelaksanaan kegiatan magang di Badan Pengelola Keuangan dan Aset Daerah (BPKAD) yang berfokus pada upaya meningkatkan efisiensi pelaporan anggaran melalui proses klasifikasi dan penataan dokumen Surat Perintah Membayar (SPM) serta Surat Perintah Pencairan Dana (SP2D). Kedua dokumen tersebut memiliki peran penting dalam pelaksanaan, pencairan, dan pertanggungjawaban anggaran pemerintah daerah. Pelaksanaan kegiatan magang dilakukan dengan menggunakan metode observasi, inventarisasi dokumen, pengelompokan arsip berdasarkan tahun anggaran dan jenis belanja, serta penataan dokumen secara sistematis sesuai dengan standar pengarsipan. Hasil kegiatan menunjukkan bahwa pengelolaan arsip yang terstruktur mampu mempercepat proses penelusuran dokumen, meminimalkan kesalahan administrasi, serta meningkatkan efektivitas dan ketepatan dalam penyusunan laporan anggaran. Selain memberikan kontribusi terhadap peningkatan kualitas pengelolaan arsip keuangan di BPKAD, kegiatan magang ini juga menjadi sarana bagi mahasiswa untuk memperkuat kompetensi profesional, khususnya dalam bidang administrasi dan pengelolaan keuangan daerah.
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 ROLE OF PERCEPTION OF ACCOUNTING INFORMATION SYSTEM QUALITY IN IMPROVING EMPLOYEE PERFORMANCE: A LITERATURE STUDY Shally Amalia Nur’aini; Ishak Awaluddin; Erwin Hadisantoso
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

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

Abstract

The purpose of this study is to analyze how employees' perceptions of the quality of Accounting Information Systems (AIS) affect their work in the banking industry. Through qualitative research using interviews and feedback questionnaires with employees of the Regional Development Bank (BPD) of Southeast Sulawesi, this study concluded that positive perceptions of the AIS—in terms of ease of use, speed of access, and clarity of information—have a positive impact on employee productivity, efficiency, and effectiveness. Although this study was conducted at a single institution with a small sample size and a non-quantitative approach, it still provides a theoretical contribution to the development of an integrative model that highlights the importance of psychological factors in the successful implementation of information systems. Suggestions for future research include examining the use of quantitative methods with a longer sample size and investigating mediating or moderating variables such as job training and organizational culture.
TECHNICAL GUIDANCE TO ENHANCE UNDERSTANDING OF CORPORATE INCOME TAX REPORTING FOR COMPANIES IN SOUTHEAST SULAWESI PROVINCE Erwin Hadisantoso; La Ode Anto; Asrip Putera; Taufan Sufatriansa Awal; Sri Astuty; Arfan Saputra; Muh. Filqy Al Buchory; Muh. Al Rafly Marsawal
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 2 (2026): 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.v6i2.280

Abstract

Improving corporate tax compliance is one of the key factors in optimising state revenue. However, many companies still encounter difficulties in understanding the technical aspects of Corporate Income Tax reporting, particularly fiscal corrections, determination of Taxable Income, and preparation of the Annual Corporate Income Tax Return in accordance with prevailing tax regulations. This community service program aimed to enhance companies' knowledge, understanding, and practical skills in preparing Corporate Income Tax reports through a technical guidance program. The program was conducted at four companies in Southeast Sulawesi Province, involving approximately 25 participants, including company managers, administrative staff, finance officers, accountants, and employees responsible for tax administration. The program adopted a participatory-educational approach consisting of preparation, lectures, demonstrations, simulations, discussions, consultations, and evaluation. The results indicated a significant improvement in participants' understanding of basic taxation concepts, fiscal corrections, determination of taxable income, Corporate Income Tax calculation, and preparation of Annual Corporate Income Tax Returns. Participants also demonstrated improved practical skills in applying tax regulations through simulations based on real business cases. The high level of participant engagement indicates that participatory technical guidance is an effective approach for strengthening corporate taxation competencies. Furthermore, the program contributed to improving corporate tax administration, promoting the implementation of good corporate governance, and supporting higher corporate taxpayer compliance. Continuous mentoring programs are recommended to assist companies in adapting to changes in tax regulations and the ongoing digital transformation of Indonesia's tax administration system.
Co-Authors A.Pitriani Agil Hidayat Aldino Pasha Alfiansyah, Muhammad Andri Alyah Maura Maharani Andi Basru Wawo Andi Basru Wawo Andi Muhammad Fuad Ramadhan Basru Annisa Fitrah Yulianti Anto, La Ode Anto, La Ode Apriyanti Aqli Angraini Gamoro Arfan Saputra ARIFUDDIN Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Mas’ud Arnadi Chairunnas Asrip Putera Bahar Bahar, Bahar Baqdal Dali, Nasrullah Dewangga, Puspa Djumatria, Wa Ode Sitti Elfa Aulia Aqilah Emilia Nurdin Fasihu, La Ode Muhammad Saum Fitriaman Fitriaman Fitriaman H. Hasbuddin, H. Hasbuddin Haris, Sarlis Hasbudin Hasbudin Hasnidar Hasnidar Hidayat, Fadlan Husin Icham , Maulana 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 Mifta Imel Muh. Al Rafly Marsawal Muh. Filqy Al Buchory Muh. Ridwan Muhammad Fachmi Idris Muhammad Syaiful Saehu Muhammad Zaikin 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 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 Satira Yusuf Setiawan, Muhammad Azdar Shally Amalia Nur’aini Si Made Ngurah Purnaman Sri Astuty Sri Astuty Sulfian Sulvariany Tamburaka Sulvariany Tamburaka, Sulvariany Syahrir, Sasmita Nabila Syaiah TATI NURHAYATI Taufan Sufatriansa Awal Triani, Neks Tuti Dharmawati Vina Olivia Pebrianti Vina Olivia Pebrianty Wawo, Andi Basru Zaikin, Muhammad Zainuddin Saenong, Zainuddin