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UPAYA MENANGGULANGI TINDAK PIDANA PERDAGANGAN PEREMPUAN (WOMAN TRAFFICKING) STUDI DI UNIT PPA POLRES BAUBAU Abdullah, La Ode Dedi; Tri Pratiwi, Endang
JIMR : Journal Of International Multidisciplinary Research Vol 1 No 02 (2022): JIMR : Journal Of International Multidisciplinary Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jimr.v1i02.424

Upaya-upaya penanggulangan kejahatan perdagangan manusia atau wanita adalah upaya-upaya penanggulangan kejahatan dapat bersifat preventif dan represif. Upaya preventif adalah upaya-upaya yang dilakukan oleh Polri dengan dukungan masyarakat guna mencegah bertemunya niat dan kesempatan guna melakukan kejahatan. Upaya represif adalah segaia upaya yang ditempuh guna penanggulangan setelah terjadinya suatu kejahatan yang terjadi dari kegiatan penyilidikan dan penyidikan, penuntutan, pemeriksaan Pengadilan dan pelaksanaan eksekusi. Faktor-faktor penyebab terjadinya tindak pidana perdagangan manusia (terutama wanita) adalah lebih disebabkan oleh faktor kemiskinan, pendidikan dan kurangnya kesadaran kaum perempuan dalam menyingkapi berbagai persoalan kehidupan yang terjadi, ditambah lagi dengan keadaan ekonomi dan memanfaatkan kelemahan-kelemahan kaum perempuan yang berada didesa-desa terpencil dimana semua informasi tentang segaia hal tidak dapat diperoleh secara maksimal.

SINERGITAS PENDAMPING HUKUM DAN UNIT PENJAGA TAHANAN DALAM MENJAGA TERJADINYA TINDAK PIDANA PENGANIAYAAN ANTAR WARGA BINAAN LAPAS KELAS IIA BAUBAU Abdullah, La Ode Dedi; Tri Pratiwi, Endang; Abdullah, Rudi
JICS : Journal Of International Community Service Vol 2 No 02 (2023): JICS : Journal Of International Community Service
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM Azramedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jics.v2i02.1101

The result is the first: in dealing with the violence that has occurred against fellow citizens, the social security agencies are engaged in preventive and repressive efforts, such as interacting with the civilians, improving surveillance and construction, socializing human rights values in construction, giving day leave, conditional leave, family visiting leave, and conditional release. And second: The inhibitory factors of the Marketing Institute in counteracting the violence committed by the prisoners at the IIA Baubau Marketing Institute are: 1) the formation of a ruling group, 2) the interconnection between the builders, 3) the number of builders exceeding the capacity, where the number is 1538 builders while the residential capacity is 477 people, 4) the lack of number of officers that secure Lapas.

PENDAMPINGAN PENGELOLAAN KEUANGAN KELUARGA DAN USAHA PADA PELAKU UMKM KELURAHAN BUSOA Tri Pratiwi, Endang; Katjina, Husnah; Saputra, Erdin; Wahyuni, Vivin
Jurnal Pengabdian Masyarakat Berkarya Vol. 2 No. 06 (2023): Jurnal Pengabdian Masyarakat Berkarya
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/berkarya.v2i06.940

Tingginya signifikansi peran UKM bagi pemerataan ekonomi Indonesia masih memunculkan berbagai persoalan diantaranya masih rendahnya produktivitas UMKM, terbatasnya akses sumberdaya produktif, terutama terhadap permodalan, teknologi, informasi dan pasar. Hingga saat ini, tidak sedikit pelaku usaha mikro yang mengeluhkan tentang perkembangan usahanya karena disebabkan kekurangan modal dalam bentuk uang. Begitu juga banyak kegiatan usaha mikro mengalami kegagalan atau bangkrut dikarenakan tidak mampu mengelola keuangan dengan baik. Kondisi ini seringkali disebabkan karena keuangan usaha mikro yang dikelola tidak dipisahkan dengan keuangan keluarga. Tim pengabdi Univesitas Muhammadiyah Buton melakukan pendampingan pengelolaan keuangan keluarga dan usaha pada pelaku UMKM di Kelurahan Busoa Kecamatan Batauga Kabupaten Buton Selatan sejak bulan oktober 2023. Kegiatan pendampingan berlangsung selama 4 minggu yang diikuti 30 orang peserta. Kegiatan pendampingan tersebut menemukan bahwa praktik pengelolaan keuangan bagi para pelaku UMKM di Kelurahan Busoa belum dilakukan secara maksimal dan masih sederhana. Pencatatan dilakukan hanya sebatas mencatat penjualan dan buku catatan kecil sebagai pengingat utang konsumen. Kondisi ini tidak mampu mengukur kinerja dan keberlangsungan usaha. Selain itu, pemisahan kas usaha dan kas keluarga pada pelaku UMKM di Kelurahan Busoa masih sulit dilakukan. Kondisi ini disebabkan pemilik menangani langsung kas usaha dan belum mampu melakukan pencatatan untuk memisahkan kas usaha dan kas keluarga.

The Influence of Revenue and Operational Costs on Income tax in Food and Beverage Sub-Sector Companies Tri Pratiwi, Endang; Amiruddin, Amiruddin; Alam, Syamsu
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3633

This study aims to determine the effect of revenue and operational costs on income tax in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). This study uses secondary data in the form of financial statements for the 2018-2023 period obtained through the official website of the Indonesia Stock Exchange. The sample was determined through a purposive sampling technique with the number of samples that met the criteria as many as 16 companies. Data analysis uses multiple linear regression analysis. The results of the study show that partially revenue affects income tax in a positive direction and operational costs affect income tax in a positive direction. Meanwhile, simultaneously revenue and operational costs affect income tax. This research is very significant for companies in the food and beverage sub-sector because it provides guidelines in determining strategies to increase revenue sustainably and operational cost efficiency in increasing corporate profits which has an impact on income tax management.

Analysis of the Effect of the Implementation of Green Accounting and Environmental Performance on The Financial Performance In Manufacturing Companies Tri Pratiwi, Endang; Alimuddin, Alimuddin; Mediaty, Mediaty
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3670

Green accounting is not just a tool for compliance with environmental regulations, but it can also serve as a strategy to improve a company's financial performance. This study aims to explore the effect of the application of green accounting and environmental performance on the financial performance of manufacturing companies. The population of this study is 91 manufacturing companies in the basic and chemical industry sub-sectors listed on the Indonesia Stock Exchange in 2019-2022. The purposive sampling technique was chosen in this study to determine a sample with a total of 9 companies that met the criteria. The data collection method was carried out in the form of a documentation study through the financial statements and sustainability reports of each company and analyzed using multiple linear regression analysis. The results were obtained that green accounting has a positive and significant effect on financial performance, while environmental performance has a negative and significant effect on financial performance. However, simultaneously, the green accounting variable and the environmental performance variable have a positive and significant effect on financial performance. Thus, companies that invest in environmentally friendly practices not only fulfill their social responsibilities, but also reap significant financial benefits.

SINERGITAS PENDAMPING HUKUM DAN UNIT PENJAGA TAHANAN DALAM MENJAGA TERJADINYA TINDAK PIDANA PENGANIAYAAN ANTAR WARGA BINAAN LAPAS KELAS IIA BAUBAU Abdullah, La Ode Dedi; Tri Pratiwi, Endang; Abdullah, Rudi
JICS : Journal Of International Community Service Vol 2 No 02 (2023): JICS : Journal Of International Community Service
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jics.v2i02.1101

The result is the first: in dealing with the violence that has occurred against fellow citizens, the social security agencies are engaged in preventive and repressive efforts, such as interacting with the civilians, improving surveillance and construction, socializing human rights values in construction, giving day leave, conditional leave, family visiting leave, and conditional release. And second: The inhibitory factors of the Marketing Institute in counteracting the violence committed by the prisoners at the IIA Baubau Marketing Institute are: 1) the formation of a ruling group, 2) the interconnection between the builders, 3) the number of builders exceeding the capacity, where the number is 1538 builders while the residential capacity is 477 people, 4) the lack of number of officers that secure Lapas.

PENDAMPINGAN HUKUM BAGI MASYARAKAT MARGINAL DI KOTA BAUBAU DALAM MEMAHAMI HAK-HAK DASAR KEWARGANEGARAAN Abdullah, La Ode Dedi; Tri Pratiwi, Endang; Abdullah, Rudi; Agustina, Wa Ode
Jurnal Pengabdian Masyarakat Berkarya Vol. 3 No. 04 (2024): Jurnal Pengabdian Masyarakat Berkarya
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/berkarya.v3i04.1472

Marginalized communities in Baubau City frequently face barriers in accessing legal information, particularly regarding fundamental citizenship rights such as education, healthcare, legal protection, and participation in development. The lack of awareness of these rights may lead to violations or social injustice. This community service program aims to provide participatory legal assistance through counseling, individual consultations, and complaint procedure simulations. The activities involve collaboration with local legal aid institutions, traditional leaders, and local government to ensure an inclusive approach. Expected outcomes include increased legal awareness among the community, simplified educational modules, and the establishment of a sustainable assistance network. This initiative not only promotes the fulfillment of constitutional rights but also strengthens community capacity to address legal disparities.

EDUKASI DAN PENDAMPINGAN HUKUM TERKAIT PERLINDUNGAN PEREMPUAN DAN ANAK DI KOTA BAUBAU Abdullah, La Ode Dedi; Tri Pratiwi, Endang; Abdullah, Rudi; Agustina, Wa Ode
Jurnal Pengabdian Masyarakat Berkarya Vol. 4 No. 01 (2025): Jurnal Pengabdian Masyarakat Berkarya
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/berkarya.v4i01.1474

Legal education and assistance related to the protection of women and children in Baubau City are crucial efforts to address issues of gender-based violence, child abuse, and legal inequality. This initiative aims to increase public awareness of legal rights, strengthen access to justice, and provide direct support for victims. Through community-based legal counseling, workshops, and mentoring programs, this activity seeks to empower vulnerable groups and encourage active participation from local stakeholders, including government agencies, NGOs, and religious leaders. The methods used include socialization, training, and the formation of support networks to ensure sustainability. Preliminary findings indicate a lack of public understanding of legal protections, as well as structural barriers in reporting cases. This program is expected to enhance legal literacy, reduce violence rates, and create a safer environment for women and children. Recommendations include strengthening inter-institutional collaboration and optimizing digital platforms for outreach.

PENINGKATAN KAPASITAS PENGURUS MELALUI PENYUSUNAN RENCANA KERJA DAN RAPB KOPERASI PADA KOPERASI BERBAGAI SEKTOR DI KOTA BAUBAU Tri Pratiwi, Endang; Jasiyah, Rabiyatul; Suriadi, Suriadi; Malik, Ernawati; Abdullah, La Ode Dedi; Abdullah, Rudi
Jurnal Pengabdian Masyarakat Berkarya Vol. 4 No. 01 (2025): Jurnal Pengabdian Masyarakat Berkarya
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/berkarya.v4i01.1475

The purpose of community service activities is to increase the capacity of the management in the form of understanding and skills about the importance of planning and budgeting in cooperative management, as well as providing practical knowledge about the steps for preparing a good and correct work plan and RAPB. This activity is designed using adult learning principles, which emphasize experience, relevance, and active involvement of participants in the learning process. The training activities for the preparation of cooperative work plans and RAPBs for cooperatives in various sectors in Baubau City in 2023 were well implemented and achieved the expected objectives, namely gaining a better understanding of the basic principles of cooperative planning and budgeting, as well as practical techniques in preparing effective work plans and RAPBs as contained in the Cooperative Work Plan and RAPB learning module during the training. In addition, the participants also gained insight into cooperative management through exchanging experiences and best practices with fellow cooperative administrators and members.

PENDIRIAN BADAN USAHA MILIK DESA (BUMDES) SEBAGAI PENOPANG PEREKONOMIAN MASYARAKAT DESA HOLIMOMBO MELALUI SOSIALISASI, PERAN SERTA MANFAAT Ernawati Malik; Adriani Hasan, Waode; Asniar Ridzal, Nining; Tri Pratiwi, Endang; Mahmuda, Dewi
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 04 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i04.1657

BUMDes was established not only as a business entity, but also as a form of community empowerment to be able to manage the potential of the village either independently or sustainably. With the existence of BUMDes, village communities are encouraged to play an active role in all aspects of BUMDes management, from planning, implementation, to supervision, it is hoped that this will foster a sense of ownership and responsibility for economic progress in the village. This Community Service is carried out with the aim of socializing, the role and benefits of the importance of establishing BUMDes in Holimombo Village, Wabula District, Buton Regency. The methods used include lecture and discussion methods involving various parties, namely the Village Head and his staff, community leaders, representatives of residents from various elements. Holimombo Village has the opportunity to improve the welfare of its people through natural resources and tourism, the presence of BUMDes is important and is expected as a strategic effort in realizing village economic independence, increasing village original income (PADesa) and also helping to improve community welfare and reduce the gap in economic development in the village.

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