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All Journal Jurnal Arastirma Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Regional Economics Indonesia Jurnal Manajemen, Akuntansi, Ekonomi CARE: Jurnal Pengabdian Multi Disiplin JURDIASRA
Limbong, Diamond
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Financial Report Preparation Training For Kendari City MSMEs Supriyadi, Supriyadi; Hasnita, Nita; Hasidin, Mirza Hapsari; Limbong, Diamond; Prabu, Zaga Raditya; Lestari, Puji
CARE: Journal Pengabdian Multi Disiplin Vol. 2 No. 2 (2024)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v2i2.32423

Abstract

This service aims to improve UMKM's understanding and skills in preparing financial reports following applicable accounting standards. This training provides a deeper understanding of the importance of accurate and transparent financial reports and how to implement SAK EMKM in daily practice. From the results of the training, it can be concluded that several points regarding the training participants showed an increased understanding of SAK EMKM and the importance of financial reports that comply with standards. Practical training technical skills which helped participants develop technical skills in preparing financial reports. However, some participants still needed further assistance, and access to financing with better financial reports, it is hoped that UMKM can more easily access funding from financial institutions and participants' awareness and motivation of the importance of good financial management will increase, which is reflected in active participation and enthusiasm in training sessions. However, several challenges are still faced, such as limited training time which means the material cannot be absorbed optimally by all participants, and the need for further assistance to ensure consistent implementation of SAK EMKM.
Evaluating the Implementation of Accounting Practices in Village-Owned Enterprises (BUMDes) in Indonesia: A Case Study of Awunio Village Under SAK EMKM Financial Reporting Maimuna, Yuni; Adriani, Ulvi; Limbong, Diamond; Wahud, Fitria; Musa, Marsuddin
Journal of Regional Economics Indonesia Vol. 6 No. 1 (2025): FEBRUARI 2025
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v6i1.15243

Abstract

This study evaluates the implementation of accounting practices in Village-Owned Enterprises (BUMDes) in Awunio Village, Kolono District, Indonesia, focusing on compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a qualitative descriptive approach, data were collected through interviews with BUMDes management and documentation analysis. Findings reveal that BUMDes in Awunio Village has not fully adhered to SAK EMKM requirements, reporting only chair rental income and expenses without presenting a balance sheet, profit/loss statement, or financial notes. This deficiency stems from a lack of training on standardized financial reporting, limiting transparency and accountability. The study highlights the need for capacity-building initiatives to enhance financial literacy among BUMDes managers and align reporting practices with regulatory frameworks. Results underscore the importance of robust financial management in sustaining rural enterprises and achieving community economic development. The research contributes to the discourse on micro-enterprise governance in Indonesia and offers actionable insights for policymakers and practitioners seeking to improve rural financial ecosystems.
Pendampingan Pajak Bagi Pelaku Usaha Sari, Wa Ode Irma; Hasnita, Nita; Limbong, Diamond; Rachman, Sri Rachmawati
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.163

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a strategic sector that plays a vital role in the national economy. However, their contribution to tax revenue remains low due to limited tax literacy, administrative understanding, and technical skills. This study aims to enhance tax literacy and compliance among MSME actors in Kendari City through a community service program involving direct guidance. The activity was conducted face-to-face with 31 participants from various MSME sectors, including culinary, trade, services, and production. The approach combined theoretical instruction, practical training on filling out the Annual Tax Return (Form 1770), tax calculation simulations, and personalized guidance, supervised by students and faculty members. Evaluation was carried out using pre-tests and post-tests as well as participatory observation to assess improvements in understanding, technical skills, and tax reporting readiness. The results indicated significant improvement in participants’ comprehension of tax concepts, use of the DJP Online application, and ability to perform simple tax planning according to their business characteristics. The guidance also positively impacted the legality, credibility, and sustainability of MSME businesses while enhancing students’ soft skills, such as communication, practical mentoring, and systematic material delivery. These findings confirm that a combination of theory, practical exercises, and personal guidance is an effective strategy for improving MSME tax compliance. This activity can serve as a replicable model of community service in other regions to strengthen tax literacy, support small business administration, and increase MSMEs’ contribution to national revenue and local economic development.
Intellectual Capital dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Astriwati, Astriwati; Limbong, Diamond; Maimuna, Yuni; Madani, Andi Nur
Jurnal Arastirma Vol. 5 No. 2 (2025): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v5i2.52157

Abstract

Tujuan: Tujuan penelitian ini adalah untuk menguji hal-hal berikut: (1) bagaimana ukuran perusahaan dan modal intelektual memengaruhi kinerja keuangan; (2) bagaimana modal intelektual memengaruhi kinerja keuangan; dan (3) bagaimana ukuran perusahaan memengaruhi kinerja keuangan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Metode: Penelitian ini menggunakan desain kausal-komparatif dan metodologi kuantitatif. Lima perusahaan farmasi dipilih sebagai sampel dengan menggunakan purposive sampling. Data sekunder yang digunakan berasal dari laporan tahunan perusahaan, dengan menguji Regresi data panel bertujuan menganalisis data, menggunakan e-views 12 Temuan: Hasil penelitian menunjukkan bahwa ukuran perusahaan dan intelectual capitals secara simultan berpengaruh positife dan signifikans terhadap kinerja keuangan. Demikian juga saat diuji secara parsial, masing-masing variabel berpengaruh positife dan signifikans terhadap kinerja keuangan. Implikasi: Untuk meningkatkan kinerja keuangan, bisnis harus mengoptimalkan efisiensi ukuran perusahaan dan meningkatkan pengelolaan intelectual capitalsnya, sesuai dengan implikasi penelitian ini maka temuan ini juga dapat digunakan sebagai dasar untuk pilihan investasi strategis.
Strategi Pengembangan UMKM Berbasis Pengetahuan Khas Perempuan Melalui Konsep Micro-Franchise di Kota Kendari Limbong, Diamond; Astriwati; Mumpuni, Ayuningtyas Putri; Nurhayati, Ami; Maimuna, Yuni
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2476

Abstract

This study aims to analyze the effect of women’s distinctive knowledge on the development of Micro, Small, and Medium Enterprises (MSMEs), with the micro-franchise concept serving as a mediating variable in Kendari City. The research employs a quantitative approach using a survey method. The population consists of women-owned MSMEs in Kendari City, with a sample of 32 respondents selected through purposive sampling based on criteria that the MSMEs utilize local knowledge in their business activities. Data analysis techniques include validity and reliability testing, multiple linear regression analysis, and the Sobel test to examine the mediating role of the micro-franchise concept. The results indicate that women’s distinctive knowledge has a positive and significant effect on the adoption of the micro-franchise concept, but does not have a significant direct effect on MSME development. In contrast, the micro-franchise concept has a positive and significant effect and is able to mediate the relationship between women’s distinctive knowledge and MSME development. These findings suggest that women’s distinctive knowledge requires a structured business management mechanism in order to generate a tangible impact on the development strategies of women-owned MSMEs based on local potential
Peran Reputasi Perusahaan dalam Memoderasi Corporate Social Responsibility Terhadap Penjualan pada Kalla Toyota Kendari Efektivitas Sistem Informasi Akuntansi dalam Pengelolaan Limbong, Diamond; Nurhayati, Ami; Halim Asy'Ary, Ayuningtiyas Putri Mumpuni; Astriwati
Jurnal Arastirma Vol. 6 No. 1 (2026): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v6i1.57832

Abstract

Tujuan. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap penjualan, serta menguji peran moderasi reputasi perusahaan dalam memperkuat hubungan tersebut pada Kalla Toyota Kendari. CSR tidak hanya dipandang sebagai kewajiban etis, tetapi telah berkembang menjadi strategi bisnis yang dapat meningkatkan kepercayaan, loyalitas konsumen, dan kinerja penjualan. Metode. Penelitian ini menggunakan pendekatan kuantitatif dengan type penelitian explanatory. Survei melibatkan 30 responden yang merupakan konsumen Kalla Toyota. Instrumen pengumpulan data menggunakan kuesioner berskala Likert, dan analisis data dilakukan dengan pendekatan Partial Least Square (PLS) menggunakan SmartPLS versi 4 Hasil. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif dan signifikan terhadap penjualan, dibuktikan dengan nilai t-statistic sebesar 7,573 dan p-value 0,000. Selanjutnya, reputasi perusahaan terbukti memoderasi secara positif hubungan antara CSR dan penjualan, dengan nilai t-statistic sebesar 2,084 dan p-value 0,037. Implikasi. Reputasi memperkuat pengaruh CSR terhadap peningkatan penjualan. Dengan demikian, implementasi CSR yang efektif, didukung oleh reputasi yang baik, mampu menjadi strategi penting dalam menciptakan nilai ekonomi sekaligus membangun citra positif dan keberlanjutan bisnis perusahaan
Penerapan Blue Economy Terhadap Pendapatan Pelaku Usaha Wisata Hutan Mangrove di Kota Kendari Via Anjani, Ni Putu; Kurnia Dinova, Enrino; Refalina, Refalina; Limbong, Diamond
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 3 (2026): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i3.2086

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan prinsip Blue Economy serta dampaknya terhadap pendapatan sektor wisata hutan mangrove di Kota Kendari. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara terhadap masyarakat pesisir, pelaku usaha wisata mangrove, serta Dinas Lingkungan Hidup Kota Kendari. Analisis data dilakukan secara tematik melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan wisata hutan mangrove di Kota Kendari telah menerapkan sebagian dari prinsip-prinsip ekonomi biru, seperti pelestarian ekosistem mangrove dan pengelolaan limbah usaha, yang berkontribusi terhadap peningkatan dan stabilitas pendapatan pelaku usaha serta memberikan dampak sosial ekonomi positif bagi masyarakat pesisir melalui penciptaan lapangan kerja. Penelitian ini memberikan kontribusi empiris mengenai praktik Blue Economy yang tumbuh secara implisit di tingkat lokal, sekaligus menegaskan pentingnya penguatan kebijakan pengelolaan wisata berbasis ekosistem sebagai strategi pembangunan ekonomi berkelanjutan di wilayah pesisir.
Co-Authors Adriani, Ulvi Ami Nurhayati, Ami Astriwati Astriwati, Astriwati Halim Asy'Ary, Ayuningtiyas Putri Mumpuni Hasidin, Mirza Hapsari Hasnita, Nita Kurnia Dinova, Enrino Madani, Andi Nur Maimuna, Yuni Marsuddin Musa Mumpuni, Ayuningtyas Putri Prabu, Zaga Raditya PUJI LESTARI Rachman, Sri Rachmawati Refalina, Refalina Sari, Wa Ode Irma Supriyadi Supriyadi Via Anjani, Ni Putu Wahud, Fitria