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Kartomo, Kartomo
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Effect of Land Area, Production Amount, Cost and Price on the Income of Vaname Shrimp Pond Farmers in Malaha Village, Samaturu District, Kolaka Regency Saleh, Melyana; Kartomo, Kartomo; Syaiful, Muhammad
International Journal of Multidisciplinary Approach Research and Science Том 2 № 01 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i01.445

Abstract

This study aims to determine the effect of land area, amount of production, cost and price partially and simultaneously on the income of vaname shrimp pond farmers in Malaha Village, Samaturu District, Kolaka Regency. This research method uses quantitative methods and data analysis methods using multiple linear regression analysis. The results of the study in the partial test showed that Land Area had a positive and partially significant effect on the Income of Pond Farmers with a value of Tcalculate (5,154) > Ttable (2,030), Total Production had a positive and significant partial effect on the Income of Pond Farmers with a value of Tcalculate (8,802) > Ttable (2,030), Cost had a negative and partially significant effect on the Income of Pond Farmers with a value of Tcalculate (2,837) > Ttable (2,030), and Price has a positive and partially significant effect on the Income of Pond Farmers with the value of Tcalculate (3,094) > Ttable (2,030). Meanwhile, the simultaneous test shows that Land Area, Production Amount, Cost, and Price have a significant effect simultaneously or together on the Income of Pond Farmers with a value of Fcalculate (119.172) > Ftable (2.63).
Analisis Pendapatan Pengrajin Sarung Tenun di Desa Katukobari Kabupaten Buton Tengah Rasnawati, Rasnawati; Kartomo, Kartomo; Syaiful, Muhammad
Journal of Geographical Sciences and Education Vol 2 No 4 (2024): Journal of Geographical Sciences and Education
Publisher : PT. Pubsains Nur Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69606/geography.v2i4.148

Abstract

The existence of small industries has a significant influence on the economic development of a country. This research was conducted to analyze the income of woven sarong craftsmen and the feasibility of the woven sarong business in Katukobari Village, Central Buton Regency. This study uses a quantitative descriptive approach where data was obtained through observation and interviews, then analyzed using the income calculation method, Net R/C Ratio, and Break Event Point (BEP). The research results show that the average production of craftsmen reaches 3 units with a selling price per unit of Rp. 176,900, wich results in total receipts of Rp. 531,000. After deducting the total cost of Rp. 336,873, the net income obtained was Rp. 192,924. The R/C Ratio is 1.5 and the production BEP is 1.90 and the price BEP is Rp. 112,291 shows that the woven sarong business in Katukobari Village is financially feasible to develop. In conclusion, this business has good prospects for further development in the area.
Pengaruh Sales Promotion, Perceived Quality, Dan Lifestyle Terhadap Repurchase Intention Pada Produk Outdoor Brand Eiger Dewi, Fitana; Kartomo, Kartomo; Stiadi, Muhamad
Jurnal Mirai Management Vol 9, No 2 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i2.7541

Abstract

This research aims to determine: The influence of Sales Promotion, Perceived Quality, and Lifestyle on Repurchase Intention for Outdoor Brand Eiger products. This research is research with a quantitative approach. Data collection through distributing questionnaires using Google Form. The population in this study were all users of Outdoor Brand Eiger products in Kolaka Regency. Determination of sample size using the Hair formula (2014) namely 102 people by multiplying the number of indicators by a minimum value of 5-10. Testing research instruments uses validity tests and reliability tests. This research uses the Multiple Linear Regression Analysis method with data processing using the SPSS 25.0 application, the calculation results show that Sales Promotion has a positive and significant effect on Repurchase Intention (Sig.0.009 < 0.05), Perceived Quality has a positive and significant effect on Repurchase Intention (Sig. 0.000 < 0.05), and Lifestyle has a positive and significant effect on Repurchase Intention (Sig. 0.000 < 0.05). Apart from that, this research also shows that Sales Promotion, Perceived Quality and Lifestyle simultaneously also have a positive and significant effect on Repurchase Intention (Sig. 0.000 < 0.05). Keyword: Sales Promotion, Perceived Quality, Lifestyle, and Repurchase Intention
Pemberdayaan Masyarakat Pengolah Pangan Lokal Sagu Melalui Alih Teknologi Untuk Meningkatkan Kualitas dan Kuantitas Produksi Aci Sagu di Desa Simbune Kecamatan Tirawuta Kabupaten Kolaka Timur nursalam, Nursalam; Agusriyadin, Agusriyadin; Kartomo, Kartomo; Helviani, Helviani; Obi Kasmin, Muh.; Mpia, La; Wilhan Juliatmaja, Aan; Arruan Bulawan, Juniaty; Ashari, Ashari; Rahmawati, Rahmawati; Dewaldi, Dewaldi
JDISTIRA - Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Vol. 4 No. 2 (2024)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/jdt.v4i2.1087

Abstract

Sagu merupakan salah satu komoditi pangan lokal bagi masyarakat Sulawesi Tenggara yang menjadi sumber karbohidrat pengganti nasi. Produksi aci sagu di Sulawesi Tenggara saat ini belum maksimal baik dari segi kualitas maupun kuantitas. Kegiatan pengabdian masyarakat ini bertujuan untuk menyelesaikan permasalahan yang dihadapi oleh mitra sasaran Kelompok Sakua Indah, yaitu aspek produksi, aspek manajemen dan aspek pemasaran. Pengabdian ini dilaksanakan dalam tahapan, yaitu sosialisasi, pelatiahan, pendampingan dan evaluasi serta keberlanjutan program. Kegiatan pemberdayaan ini menunjukkan bahwa kelompok pengolah pangan lokal sagu Sakua Indah dapat meningkatkan hasil produksi dan efisiensi waktu kerja yang meningkat akibat adanya alih teknologi dari kegiatan pemberdayaan. Kemampuan mitra dalam pengelolaan laporan keuangan mengalami peningkatan dimana. Dari sisi aspek pemasaran, mitra sasaran dapat melakukan penetrasi pasar yang lebih luas dengan menggunakan media-media online, sehingga keuntungan yang diperoleh oleh mitra mengalami peningkatan.
ANALISIS KESIAPAN INSTANSI DALAM PENERAPAN PAJAK NATURA (STUDI KASUS PADA KABUPATEN BUTON TENGAH) Marshanda, Ade Linda; Ilham, Surianto; Kartomo, Kartomo
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2061

Abstract

This study aims to analyze the readiness of government agencies in implementing in-kind taxes in accordance with the Regulation of the Minister of Finance (PMK) Number 66 of 2023 in Central Buton Regency. This study uses a qualitative approach with a case study type. Data sources consist of primary data in the form of interviews with government officials and academics, as well as secondary data from regulations, journals, and official documents. Data analysis was carried out using a descriptive-qualitative method with the stages of data reduction, data presentation, and verification. The results of the study indicate that the readiness of agencies in implementing in-kind taxes is still low. This is due to the lack of socialization from the central government, the absence of clear technical guidelines, and limited human resources and infrastructure that support the implementation of this policy. The efforts that have been made by the relevant agencies are still internal and have not reached the stage of effective implementation. Keywords:
AKUNTABILITAS PELAPORAN ALOKASI DANA DESA DI DESA SANI-SANI KECAMATAN SAMATURU KABUPATEN KOLAKA Burhan, Aulia; Kartomo, Kartomo; Surianto, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2121

Abstract

This study aims to determine the Accountability of Allocation Reporting Village Funds in Sani Sani Village, Samaturu District, Kolaka Regency. This study employs a qualitative research method with a descriptive approach. The research was conducted in Sani-Sani Village, Samaturu District, Kolaka Regency. Data were gathered through observations, interviews, and documentation. The data analysis process involved data collection, data presentation, verification, and conclusion drawing. The findings of this research show that the accountability of Village Fund Allocation (ADD) reporting in Sani-Sani Village, Samaturu District, Kolaka Regency generally complies with the 31 reporting indicators outlined in Ministry of Home Affairs Regulation Number 20 of 2018. However, some inconsistencies remain, particularly in the preparation and consolidation of reports. These issues are primarily due to delays in the reporting process, as the village head typically submits reports in August, resulting in late submission to the sub-district head.
GOING DIGITAL, EARNING MORE: THE IMPACT OF DIGITIZATION ON MSMEs REVENUE Kartomo, Kartomo; Sapriyadi, Sapriyadi
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v10i1.2331

Abstract

Micro, Small, And Medium Enterprises (MSMEs) have proven to be economic contributors that create many new jobs and increase household incomes. Although various efforts have been made to develop MSMEs, many MSMEs still have difficulty accessing business financing, lack managerial skills, have marketing constraints, and have poor administrative and financial systems, thus limiting their ability to develop their businesses and increase income. This study aims to determine the influence of digitalization on the income of MSMEs actors. This study uses a quantitative approach using ordinal logistic regression method. The results show that the variables of service digitization, administrative digitalization, and product distribution digitalization do not significantly affect MSMEs income. Meanwhile, the variables of financial digitalization and marketing digitalization have a significant effect on MSMEs income. The results of the opportunity estimation show that MSMEs actors who use financial digitalization and marketing digitalization in their businesses have high-income opportunities as well as lower and less stagnant income opportunities compared to MSMEs actors who have not used financial digitalization and marketing digitalization in their companies. Policy recommendations include expanding access to digital financial tools, providing marketing training, and improving internet infrastructure to support MSMEs income growth through digitalization.
Enhancing Job Satisfaction through Career Development and Organizational Climate: A Study on Non-ASN Employees in Kolaka Anhar, Musyrifah; Kartomo, Kartomo; Rundu Wonua, Almansyah
Journal of Economics and Business (JECOMBI) Vol. 6 No. 02 (2025): Journal of Economics and Business (JECOMBI), May 2025
Publisher : SEAN Institute

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

Abstract

This study investigates the influence of career development and organizational climate on job satisfaction among non-permanent (non-ASN) employees at the Secretariat Office of the Regional People's Representative Council (DPRD) in Kolaka. Human resources are critical to organizational success, and job satisfaction plays a vital role in enhancing employee motivation and performance. Drawing from a quantitative explanatory research design, this study utilized a census sampling method involving 50 non-ASN employees, with data collected through structured questionnaires, interviews, documentation, and observation. The data were analyzed using SPSS 26.0 for instrument validity and reliability testing, and SmartPLS 3.0 for Structural Equation Modeling (SEM) to evaluate causal relationships. The findings reveal that both career development and organizational climate have a positive and significant effect on job satisfaction. Employees emphasized the importance of fair promotion opportunities, leadership support, and structural clarity in shaping their job satisfaction. However, the results also highlight a critical challenge: wage disparities and employment instability among non-ASN staff significantly undermine satisfaction levels. These findings suggest that while organizational and developmental factors are important, financial fairness and job security must be prioritized to sustain motivation and commitment. The study offers valuable implications for public sector policy, recommending an integrated approach that combines structural improvements, career growth initiatives, and equitable compensation to enhance employee satisfaction and organizational effectiveness.
STUDI KOMPARATIF PENETAPAN TARIF JASA RAWAT INAP DENGAN METODE BIAYA TRADISIONAL DAN ACTIVITY BASED COSTING (STUDI KASUS PADA UPTD PUSKESMAS POMALAA KABUPATEN KOLAKA) Andi, Mutiara Sari; Kartomo, Kartomo; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2329

Abstract

Study Komperatif Determination of Inpatient Service Rates Using Traditional Cost Methods and Activity Based Costing (Case Study at UPTD Pukesmas Pomalaa, Kolaka Regency). This study aims to determine the method of setting inpatient service rates using the traditional cost method and to determine the method of setting inpatient service rates using the activity based costing method at the Pomalaa Health Center UPTD, Kolaka Regency. Field research and library research were the research methods used in this study. Researchers employ observation, interviews, and documentation analysis as data collection methods. In order to determine inpatient service rates using the activity-based costing method, this study employed quantitative descriptive analysis as its data analysis tool. The results of this study indicate that the inpatient service rates using the activity based costing method when compared to the inpatient service rates that have been set by the BLUD UPTD Pomalaa Health Center currently using the traditional method, then using the activity based costing method provides higher rates for class 1 inpatient care. With a difference of Class I Rp 182,947. Keywords: Service Rates, Traditional Method, Activity Based Costing Method.
Pengaruh Organizational Justice dan Kompensasi terhadap Kepuasan Kerja Karyawan:: Studi pada PT Kartika Cipta Indonesia Agustini, Ni Nyoman; Kartomo, Kartomo; Ismanto, Ismanto
Indonesian Research Journal on Education Vol. 5 No. 2 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i2.2345

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Organizational Justice terhasdap Kepuasan Kerja Karyawan (2) pengaruh Kompensasi terhadap Kepuasan Kerja Karyawan. Penelitian ini menggunakan pendekatan kuantitatif dengan Populasi dalam penelitian ini adalah seluruh karyawan security PT. Kartika Cipta Indonesia sedangkan sampel dalam penelitian ini berjumblah 155 orang. Pengujian instrument penelitian ini menggunakan uji validitas dan uji realibilitas dengan SPSS 25.0. Teknik analisis data yang digunakan dalam penelitian ini adalah Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan menggunakkan aplikasi Smart-PLS 3.0. Berdasarkan hasil penelitian diketahui bahwa terdapat pengaruh yang positif dan sigifikan antara variabel Organizational Justice terhadap kepuasan kerja karyawan yang ditunjukan oleh nilai T-Statistic sebesar 0.400 dengan nilai P- values sebesar 0.000. Begitupun dengan variabel Kompensasi yang memiliki pengaruh positif dan signifikan terhadap kepuasan kerja karyawan yang ditunjukan oleh nilai T- Statistic sebesar 0.506 dengan P- Vaules 0.000.
Co-Authors Agusriyadin, Agusriyadin Agustini, Ni Nyoman Ambo, Hapsa Andi, Mutiara Sari Anhar, Musyrifah Anisa Anisa Arruan Bulawan, Juniaty Ashari Ashari Burhan, Aulia Desi Desi, Desi Devi Safitri Dewaldi, Dewaldi Dewi, Fitana Efendi, Iswar Fandi Setiawan Fatma Ferdiansya, Ferdi Firdayanti, Firdayanti Fitri Kumalasari, Fitri Helniana, Helniana Helviani, Helviani Ilham, Surianto Ismanto Ismanto La Mpia La Ode Turi Marshanda, Ade Linda Misriani, A. Zaenatul Muhamad Stiadi Muhammad Syaiful Muliyani, Siti Nabila, Nurhafizatun Niar Astaginy Nursalam Nursalam Obi Kasmin, Muh. Putriani, Dian Rohma Rahmawati, Rahmawati Raihan, Ahmad Rasnawati, Rasnawati Rezky, Rezky Rundu Wonua, Almansyah Sabarudin Sabarudin Sahar, Bahar Saleh, Melyana Sapriyadi Surianto Surianto Wilhan Juliatmaja, Aan Yusran Yusran Zul Bay, Agus