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All Journal Jurnal Abdi Masyarakat Indonesia JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akuntansi dan Keuangan Accounting Student Series on Emerging Trends Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Waode Aswati
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Halu Oleo, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN WAKATOBI Dwi Wahyuniar; Andi Basru Wawo; Wa Ode Aswati
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.1.01.2026.2

Abstract

This study aims to evaluate the administration of regional property in Wakatobi Regency. This research uses a qualitative descriptive approach. Data collection methods are observation, interviews and documentation, researchers use qualitative data analysis techniques, namely data collection, data reduction, data presentation and conclusion drawing. The informants of this research were three (3) employees of the asset sector at the Regional Finance and Asset Agency of Wakatobi Regency. The results of this study indicate that the administration of regional milk goods at the Regional Finance and Asset Agency has not been carried out in accordance with Permendagri No. 19 of 2016 concerning Guidelines for the Management of Regional Property and Government Regulation No. 71 of 2010 concerning Government Accounting Standards, this is because the implementation related to inventory is still encountered obstacles, namely regional property that is no longer known to exist. As for reporting, it is also often late in reporting carried out by each OPD, this is due to the large number of regional property managed by these OPDs. There are also land assets that are still worth Rp.00 and do not have certificates. Problems with the administration of land fixed assets that exist at this time are caused by several factors, namely problems brought since the division with Buton Regency, grants from the community and the census of regional property has not been completed.  
A Comparative Analysis of The Performance of Sharia-Based Stocks Versus Conventional Stocks in Manufacturing Companies Listed on The Indonesian Stock Exchange Oktya Tri Banowati; Arifuddin Arifuddin; Wa Ode Aswati
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/xam5vg50

Abstract

This study investigates the performance variance between Sharia compliant and conventional equities within the Indonesian manufacturing sector from 2021 to 2025. Utilizing a quantitative comparative design and purposive sampling, a balanced matrix comprising eight Islamic stocks from the Jakarta Islamic Index and four traditional stocks from the LQ45 index was established, yielding sixty firm year data points. Financial performance was decomposed into historical closing returns and asset volatility risks, which were then evaluated through robust parametric diagnostic procedures and Independent Sample t-Tests. The empirical findings demonstrate that both asset classes exhibit statistical parity, with significance values consistently falling well above the standard alpha threshold. This structural convergence implies that the financial screening criteria governing ethical portfolios do not impose a diversification penalty or reduce capital appreciation efficiency. Instead, aggregate macroeconomic forces, monetary policy adjustments, and sectoral industrial demand exert a unifying influence that shapes corporate valuations across listing categories, reinforcing the practical integration of modern portfolio theory within Islamic wealth management frameworks.
Introduksi Lampu LED Bawah Air dan Evaluasi Pengetahuan Kelompok Nelayan Desa Ngapawali dalam Operasi Penangkapan Ikan Malam Hari Hasnia Arami; Syamsul Kamri; Wa Ode Aswati; Muhammad Isral; Ahmad Riski; Intan Sari; Herlinda Andika; Restika Adelia Putri Natasha; Sitti Nurhalimah; Astivirani Astivirani
Jurnal Abdi Masyarakat Indonesia Vol 6 No 4 (2026): JAMSI - Juli 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.3134

Abstract

Evaluasi awal program pengabdian kepada masyarakat dilakukan untuk menilai perubahan pengetahuan kelompok nelayan Desa Ngapawali, Kecamatan Kolono, Kabupaten Konawe Selatan, mengenai pemanfaatan lampu LED bawah air sebagai alat bantu penangkapan ikan malam hari. Program dilaksanakan melalui pendekatan transfer teknologi partisipatif yang meliputi survei pendahuluan, pre-test, sosialisasi, diskusi, konsultasi, dan post-test. Kegiatan diikuti oleh 13 nelayan. Data dianalisis secara deskriptif, sedangkan analisis inferensial menggunakan uji Wilcoxon signed-rank hanya dilakukan pada dua pasangan data pre-test dan post-test yang lengkap dan dapat dicocokkan. Hasil analisis terhadap dua pasangan tersebut menunjukkan peningkatan rata-rata skor pengetahuan dari 18,00 menjadi 38,00, dengan seluruh pasangan berada pada positive ranks. Namun, uji Wilcoxon menghasilkan nilai W = 0,000 dan p = 0,500, sehingga peningkatan tersebut belum signifikan secara statistik. Hasil ini memberikan indikasi awal adanya peningkatan literasi teknologi dan kesiapan nelayan dalam menerima inovasi, tetapi belum cukup untuk menyimpulkan efektivitas program pada seluruh peserta maupun dampaknya terhadap produktivitas penangkapan. Kegiatan selanjutnya diarahkan pada praktik penggunaan lampu LED bawah air melalui uji lapangan serta pengukuran hasil tangkapan, waktu pengumpulan ikan, konsumsi energi, dan efisiensi operasi penangkapan.
Co-Authors Ahmad Riski Andi Basru Wawo Arifuddin Arifuddin Astivirani Astivirani Dea Ika Renalda Dwi Wahyuniar Fahrani Rahmasuci Fiskal Fitriaman Fitriaman Hasnia Arami Herlinda Andika Husin Ika Maya Sari Indah Dwi Permata Indra Wati Intan Sari Intihanah Intihanah La Ode Anto Muhammad Isral Mulyati Akib Muntu Abdullah Nasrullah Dali Nitri Mirosea Oktya Tri Banowati Omasrianto Omasrianto Restika Adelia Putri Natasha Samiati Samiati Sely Damayanti Sitti Nurhalimah Sulvariany Tamburaka Syamsir Nur Syamsul Kamri Wa Ode Siti Asumi