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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Simki Economic JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Jurnal Ekonomika Manajemen Dan Bisnis Amkop Management Accounting Review (AMAR)
Pracita, Sriayu
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Corporate Governance Terhadap Manajemen Pajak Pada Perusahaan Sub Sektor Kosmetik dan Barang Kebutuhan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Pracita, Sriayu; Surianti, Kadek; Sahlan, Fahmi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9704

Abstract

This research aims to determine the influence of management compensation, independent commissioners, and audit committees on tax management. Sample selection used the judgment sampling method with a total of 5 companies in the Cosmetic and Household Needs Sub-Sector listed on the Indonesia Stock Exchange that met the criteria. The analysis method in this study is panel data regression analysis. The research results indicate that the management compensation variable has a significant positive effect on tax management, independent commissioners have a significant positive effect on tax management, and the audit committee variable has a significant positive effect on tax management. Additionally, collectively, the variables of management compensation, independent commissioners, and audit committees have a significant positive effect on tax management.
Pemanfaatan Dana Desa dalam Menjalankan Program Prioritas Nasional Ketahanan Pangan Nabati dan Hewani di Desa Sukamukti Sahlan, Fahmi; Agustina, Nanda; Pracita, Sriayu
Jurnal Simki Economic Vol 7 No 2 (2024): Volume 7 Nomor 2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i2.740

Abstract

This research was motivated by inconsistencies regarding the utilization of village funds in Sukamukti, especially in one of the national priority programs related to animal sources and plant-based food security. This research aims to photograph the phenomenon of using Sukamukti village funds to carry out national priority programs, especially animal sources and plant-based food security programs. In solving the problems that occurred, the researcher used qualitative methods with a phenomenological approach. The results of this study indicate that the implementation of the use of village funds in realizing the priority program of plant and animal food security in Sukamukti Village has not gone well, this is due to the inappropriate allocation of village funds and less than optimal program determination. The plant and animal food security program in Sukamukti Village is also not in accordance with the needs of the community. Most of the people in Sukamukti Village work as farmers, especially rice farmers, but in 2022 in the plant and animal food security program there are no agricultural programs being implemented, especially in rice fields. This shows a mismatch between the practice of utilizing village funds and the needs and provisions that have been stipulated in PDTT Number 7 of 2021.
Analisis Pengelolaan Aset Tetap Pada Badan Pendapatan Daerah (BAPENDA) Kabupaten Kolaka Muharram, Andi Iswan; ., Nichen; Pracita, Sriayu; Sahlan, Fahmi
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 3 No. 2 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v3i2.2487

Abstract

Assets are an important element that must be managed well, because they support the success of operational activities in the regional government administration. The objective of this investigation is to find out whether asset management is implemented in accordance with the Regulation of the Minister of the Interior Number 7 of 2024 concerning amendments to the Regulation of the Minister of the Interior Number 19 of 2016, and to find out what obstacles are encountered when reporting on fixed assets. active in Kolaka Regency. The research method used is qualitative descriptive research. The data used in this research is secondary data. The research results show that the implementation of fixed asset management carried out by BAPENDA Kolaka Regency has been carried out thoroughly in accordance with Permendagri Number 19 of 2016 on the Technical Guidelines for Regional Property Management. , which has now been changed to Permendagri Number 7 Year 2024 concerning amendments to the Regulation of the Minister of the Interior Number 19 of 2016. Analysis of compliance with the implementation of legislation relating to the implementation of fixed asset management carried out by Kolaka Regency with the Minister of Internal Affairs Regulation Number 7 of 2024, so far there are still things that do not comply with legal regulations, such as the preparation of maintenance cards, which are related to the results of the maintenance that has been carried out. However, this does not hinder asset management.
Evaluasi Pengelolaan Keuangan Desa Berdasarkan Asas Transparan, Akuntabel, Partisipatif, Tertib Dan Disiplin Anggaran (Studi Kasus Pada Desa Puubenua, Kec. Baula, Kab. Kolaka) ., Nichen; Pracita, Sriayu; Turi, La Ode
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmittc.v4i1.2625

Abstract

This research aimed to find out the financial management of Puubenu village, Baula, Kolaka which had been evaluated based on its transparancy, accountability, participation, also discipline and accurate budgetting The research was qualitative While, the instrument in data collection used interview and documentation with a theme that focused to village financial management, transparency basis, accountability basis, participation basis, discipline and accurate budgetting implementation basis. Moreover, the data analysis technique used triangulation, and then with comparation of some indicators such as: transparant, accountable, participative, discipline and accurate budgetting The research result concluded the village focal government of Puubenua had implemented each of village financial management stages properly, and suitably with transparancy, accountability, participation, alse its discipline and accurate budgetting However, there were problems namely the application of Village Financial System (SISKEUDES) which was not optimally used and lack of village officials competence in using the app Therefore, there were some solutions, budgetting the cost of internet networking installation which was adequately Besides, having the training and regular assistance from related agencies in order to increase village officials competence.
Membangun Desa Sehat: Peran Aparat Pemerintahan Dalam Mencegah Stunting di Desa Palewai Kecamatan Tanggetada Kabupaten Kolaka Saguni, Dewi Sulfa; Djabbari, Muhammad Hidayat; Widyawati, Widyawati; Kurniadi, Hanif; Pracita, Sriayu
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.6014

Abstract

Stunting merupakan masalah kesehatan yang serius di Indonesia, khususnya di wilayah pedesaan. Desa Palewai di Kecamatan Tanggetada, Kabupaten Kolaka, merupakan salah satu wilayah yang menghadapi tantangan tinggi terkait angka stunting. Penelitian ini bertujuan untuk meningkatkan kapasitas aparatur pemerintah desa dalam mencegah stunting melalui pendekatan partisipatif dan edukatif. Melalui serangkaian kegiatan pengabdian kepada masyarakat, mulai dari observasi, identifikasi masalah, hingga pelatihan dan pendampingan aparat desa, diharapkan dapat memperkuat peran mereka dalam merancang dan melaksanakan program pencegahan stunting yang responsif terhadap masalah gizi dan kesehatan. Hasil penelitian menunjukkan bahwa penguatan kapasitas aparatur desa dapat meningkatkan pemahaman tentang stunting dan memperbaiki koordinasi lintas sektor, yang pada akhirnya berkontribusi pada pengurangan prevalensi stunting di desa tersebut. Program ini juga memperlihatkan pentingnya kolaborasi antara sektor kesehatan, pendidikan, dan masyarakat dalam menciptakan desa yang bebas dari stunting. Kesimpulannya, penguatan kapasitas kelembagaan desa melalui pelatihan dan penyusunan rencana aksi yang terintegrasi adalah langkah efektif dalam penanggulangan stunting, yang harus menjadi bagian dari strategi nasional untuk mencapainya.
Simple Financial Report and Assistance in the Framework of Improving Financial Literacy of MSME Actors in Tirawuta Village Bay, Agus Zul Bay; Astaginy, Niar; Pracita, Sriayu; Fetni, Fetni; Fajri Adi, Qadaruddin
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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

Abstract

UMKM menjadi salah satu penunjang terwujudnya perekonomian yang kuat dalam pembangunan ekonomi yang berkelanjutan. Hal tersebut disebabkan UMKM merupakan salah satu usaha yang dapat tetap bertahan dalam kondisi ekonomi yang kurang baik. UMKM yang berkelanjutan tentunya didukung dengan sistem manajemen keuangan yang baik dalam wujud pengelolaan keuangan yang baik. Salah satu wujud manajemen keuangan yang dilakukan adalah melalui pencatatan transaksi keuangan. Pencatatan transaksi dapat diwujudkan dengan membuat suatu pembukuan sederhana. Pelatihan dan pendampingan pada kegiatan Pengabdian kepada Masyarakat ini mampu meningkatkan kesadaran bagi pelaku UMKM tentang manfaat pentingnya pengelolaan keuangan melalui pembuatan laporan keuanagan (pembukuan sederhana). Pelatihan dan pendampingan ini mampu meningkatkan wawasan dan pengetahuan pelaku UMKM dalam Menyusun rencana dan pengambilan keputusan untuk kemajuan UMKM yang berkelanjutan. Kegiatan ini berkoordinasi dengan pemerintah Desa Tirawuta Kab. Kolaka Timur. Kegiatan ini dilaksanakan dalam bentuk pelatihan dan pendampingan langsung kepada pelaku UMKM berupa literatur review dan pendekatan langsung pembuatan pembukuan sederhana. Kegiatan ini membuat pelaku UMKM menyadari bahwa laporan keuangan dapat memberikan wawasan tentang keadaan aktual usaha dan juga dapat digunakan untuk membuat keputusan bisnis. dari kegiatan ini ditemukan beberapa pelaku UMKM telah memiliki kemampuan membuat pembukuan sederhana dengan membedakan keuangan pribadi dan keuangan usaha. Melalui kegiatan ini dapat memberikan gambaran tentang manajemen keuangan pelaku UMKM sehingga dengan terlaksananya kegiatan ini mampu menumbuhkan pemahaman dan motivasi pelaku UMKM akan pentingnya pembukuan sederhana dalam manajemen keuangan.
Development of a System Evaluation Model Based on CobiT 5.0 and Fuzzy Logic to Improve Coretax Performance Pracita, Sriayu; Nichen, Nichen; Sahlan, Fahmi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3370

Abstract

This study develops an innovative hybrid evaluation model that integrates COBIT 5.0 and Fuzzy Logic to analyze CoreTax performance. Using a mixed-methods approach, data were collected from 10 respondents through surveys, interviews, and observations, with triangulation to validate the results. The results show a system performance score of 68.5 with a disparity between technical aspects (75.2) and user satisfaction (62.3). The original contribution lies in the development of an Extended Technology Acceptance Model for the mandatory system and a Fuzzy-COBIT integration algorithm that overcomes the limitations of conventional evaluation methods. This model provides a basis for continuous improvement of the CoreTax system.
Sustainability-Based Smart Cloud Accounting Model for MSME Financing Access in Kendari City Sahlan, Fahmi; Hidayat, Muhammad Fery; Pracita, Sriayu
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3371

Abstract

This study aims to develop and validate a conceptual framework for a sustainability-based (ESG) bright cloud accounting model to address information gaps and improve access to financing for manufacturing MSMEs in Kendari City. The research method used is Research and Development (R&D) following the Borg & Gall model, involving problem identification, needs validation, model design, and expert validation. Data were collected through surveys and in-depth interviews with 30 MSMEs and 30 experts (academics, practitioners, and bankers). The research successfully designed a model framework consisting of four integrated components: an automated financial recording system, quantified ESG indicators, financial and ESG analysis engines, and comprehensive reporting outputs. Expert validation indicated a very high feasibility of the model, with average scores of 4.4 for the framework and 4.6 for the indicators, as well as the highest relevance (score 4.7) for the needs of green financing assessment by banks. The key conclusion is that this model has the potential to be an effective solution for reducing information asymmetry, documenting sustainability practices, and serving as a credible signaling tool for MSMEs in accessing financing, in line with sustainable finance regulations in Indonesia.
Co-Authors ., Nichen Agustina, Nanda Bay, Agus Zul Bay Fajri Adi, Qadaruddin Fetni, Fetni Hanif Kurniadi Hidayat, Muhammad Fery La Ode Turi Muhammad Hidayat Djabbari Muharram, Andi Iswan Niar Astaginy Nichen, Nichen Saguni, Dewi Sulfa Sahlan, Fahmi Surianti, Kadek Widyawati Widyawati