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All Journal International Journal of Engagement and Empowerment (IJE2) Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Priviet Social Sciences Journal Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka
Purnaman, Si Made Ngurah
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Optimalisasi Tata Kelola Dana Desa Melalui Pendekatan Pembangunan Zona Integritas Desa (ZIDES) Akib, Mulyati; Wawo, Andi Basru; Putera, Asrip; Ariani , Wa Ode Rachmasari; Purnaman, Si Made Ngurah; Adji , Wisnu; Suharningsih , Meri; Indah , Annisa Putri
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): Edisi Mei 2025
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v6i2.270

Abstract

Zona Integritas Desa (ZiDes) diimplementasikan untuk memperkuat transparansi, akuntabilitas, dan efisiensi dalam pengelolaan keuangan desa. Penelitian ini bertujuan untuk mengevaluasi penerapan Zona Integritas Desa (ZiDes) dalam meningkatkan tata kelola keuangan. Metode yang digunakan meliputi penyuluhan dan sosialisasi kepada masyarakat desa serta pihak terkait, dan survei persepsi masyarakat. Hasil kegiatan menunjukkan bahwa penerapan ZiDes berhasil meningkatkan pemahaman dan komitmen aparat desa terhadap tata kelola keuangan yang baik. Peningkatan kepuasan masyarakat  terhadap pelayanan desa dan komitmen pemerintah desa untuk melaporkan pengelolaan keuangan secara transparan juga terobservasi. Implementasi ZiDes di Desa Puuwonua efektif dalam memperbaiki tata kelola dana desa. ZiDes diharapkan dapat memperkuat tata kelola pemerintahan desa yang transparan dan akuntabel, serta meminimalisasi peluang terjadinya praktik korupsi dan penyimpangan dalam pengelolaan keuangan desa.
STRENGTHENING AWARENESS OF MINING COMPANIES THROUGH SOCIALIZATION OF SUSTAINABILITY REPORTING AND CARBON TAX IN SOUTHEAST SULAWESI Safaruddin, Safaruddin; Hadisantoso, Erwin; Anto, La Ode; Arifuddin, Arifuddin; Abdullah, Muntu; Asni, Nur; Purnaman, Si Made Ngurah; Nagu, Nadhirah; Putry, St. Syadiah; Putera, Asrip
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 1 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i1.198

Abstract

Awareness of the importance of sustainability reporting and carbon taxes is a significant issue for mining companies in Southeast Sulawesi. While contributing greatly to the local economy, these companies face environmental and social challenges. Sustainability reporting demonstrates a commitment to social and environmental responsibility, while carbon taxes encourage emissions reductions and the adoption of green technologies. However, implementation remains constrained by low management understanding and limited infrastructure. Studies show that the readiness of companies in this area is still low in facing these regulations. Intensive socialization is needed to increase company awareness and readiness. Collaboration between the government, companies and communities is essential to overcome this challenge. The objective of socialization is to improve companies' understanding of sustainability reporting and carbon tax, strengthening transparency, accountability, and positive contributions to the environment and society. The benefits include the integration of sustainability principles in business, increased transparency, strengthened accountability, increased investor confidence, asset management efficiency, and the application of better accounting standards.
Penyusunan Laporan Keuangan Desa Melalui Aplikasi Sistem Informasi Keuangan Desa Safaruddin; Hadisantoso, Erwin; Mirosea, Nitri; Syaiah; Ramadhan, Andi Muhammad Fuad; Purnaman, Si Made Ngurah; Juliana; Baqdal; Icham , Maulana
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): Edisi Mei 2024
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v5i2.151

Abstract

Kegiatan pengabdian kepada masyarakat berupa sosialisasi tentang penggunaan aplikasi Sistem Keuagnan Desa (siskeudes) bagi aparat desa dilakukan dengan tujuan untuk memberikan pengetahuan dan pemahaman kepada aparat desa yang menangani penyusunan laporan keuangan desa, mengenai aplikasi siskeudes yang di kembangkan oleh badan pengawas keuangan dan pembangunan. Sasaran strategis kegiatan ini adalah aparat desa Bumi Indah, khususnya aparat yang bertugas menyusun laporan keuangan desa yang terdiri atas beberapa tahap mulai dari perencanaan hingga pelaporan. Kegiatan pendampingan dengan pendekatan persuasif edukatif ini berhasil meningkatkan pengetahuan dan keterampilan aparat desa Bumi Indah dalam penggunaan aplikasi SISKEUDES, dengan rata-rata peningkatan skor sebesar 75%. Sebanyak 90% peserta menganggap materi yang disampaikan sangat relevan, dan 85% merasa diskusi yang dilakukan membantu memperdalam pemahaman mereka. Program ini secara keseluruhan berhasil mendukung transparansi dan akuntabilitas pengelolaan keuangan desa secara berkelanjutan.
BIMBINGAN TEKNIS PAJAK PENGHASILAN BADAN PADA JASA LAYANAN KESEHATAN DI KOTA KENDARI Ramadhan, Andi Muhammad Fuad; Hasbudin, Hasbudin; Dali, Nasrullah; Safaruddin, Safaruddin; Fitriaman, Fitriaman; Purnaman, Si Made Ngurah; Pebrianti, Vina Olivia; Syaiah, Syaiah; Hasnidar, Hasnidar; Adam, Baqir Muh.
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 06 (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.v4i06.1821

Abstract

This community service activity is conducted with the aim of providing knowledge and understanding to the management of Healthcare Service Providers in Kendari, particularly employees involved in preparing financial statements and tax reports, regarding Corporate Income Tax. The strategic target of this activity is the management of Healthcare Service Providers in Kendari, especially employees responsible for preparing tax reports and those tasked with withholding or collecting Corporate Income Tax. The method used in this outreach activity is a persuasive-educative approach, which involves providing theoretical explanations accompanied by practical examples from similar business entities, followed by discussions and a Q&A session to assess understanding of the Withholding and Reporting of Corporate Income Tax. The results of this community service show that by using a persuasive-educative approach combined with practical simulations, the activity not only expanded participants' knowledge of tax regulations but also strengthened their ability to independently apply the Coretax Administration System-based electronic reporting system. Overall, the activity was successfully implemented and achieved its main objective, which was to enhance tax compliance and the financial governance of healthcare service institutions.
HUBUNGAN SALES GROWTH DAN EPS GROWTH TERHADAP PERTUMBUHAN HARGA SAHAM Purnaman, Si Made Ngurah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.9694

Abstract

This study aims to analyze the effect of revenue and Earnings Per Share (EPS) on stock price growth of technology sector companies listed on the Indonesia Stock Exchange. This study employs secondary data from corporate financial statements and applies panel data regression analysis using the Random Effect Model approach. The results indicate that revenue has a positive but insignificant effect on stock price growth, while EPS has a positive and significant effect on stock price growth. These findings suggest that investors place greater emphasis on profitability indicators rather than revenue growth when evaluating the value of technology sector stocks. This study is expected to provide empirical evidence for capital market research and serve as a reference for investors in making investment decisions. Keywords: Revenue, Earnings Per Share, Stock Price Growth, Technology Sector
Peningkatan Literasi Proses Bisnis yang Berkelanjutan pada Kelompok Usaha Tani Jeruk Desa Amohola safaruddin, Safaruddin; Arifuddin, Arifuddin; Akib, Mulyati; Mirosea, Nitri; Yusuf, Satira; Purnaman, Si Made Ngurah; Ramadhan, Andi Muhammad Fuad; Syaiah, Syaiah; Hasnidar, Hasnidar; Awal, Taufan Sufatriansa; Halwia, Siti Anugrah
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 5 No. 1 (2026): Jurnal Penyuluhan dan Pemberdayaan Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v5i1.2124

Abstract

Indonesia memiliki potensi besar untuk pengembangan jeruk manis yang menjadi salah satu komoditas hortikultura prospektif, namun Kelompok Usaha Tani Jeruk Desa Amohola masih menghadapi rendahnya literasi proses bisnis berkelanjutan yang berdampak pada efisiensi produksi, pemasaran, dan pengelolaan sumber daya. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan kesiapan mitra dalam menerapkan proses bisnis yang terintegrasi aspek ekonomi, sosial, dan lingkungan. Metode kegiatan meliputi identifikasi kebutuhan, sosialisasi, pelatihan, dan pendampingan menggunakan pendekatan Triple Layered Business Model Canvas (TLBMC), disertai monitoring serta evaluasi melalui kuesioner. Kegiatan melibatkan 23 peserta yang terdiri atas aparat desa, kelompok tani, dan mahasiswa. Evaluasi dilakukan melalui pre-test dan post-test untuk menilai peningkatan pengetahuan peserta serta observasi partisipasi masyarakat. Hasil evaluasi menunjukkan materi dinilai jelas oleh 60,87% peserta (jelas/sangat jelas), relevan oleh 65,21% (relevan/sangat relevan), dan bermanfaat oleh 65,21% (bermanfaat/sangat bermanfaat). Metode penyuluhan dinilai efektif oleh 69,56% peserta (efektif/sangat efektif) dan tingkat kesiapan mitra untuk mengimplementasikan proses bisnis berkelanjutan juga tinggi (69,56% siap/sangat siap). Program kegiatan ini menunjukkan efektifnya kegiatan dalam meningkatakan literasi dan kesiapan penerapan praktik usaha tani jeruk yang lebih efisien serta ramah lingkungan, berorientasi pada peningkatan produktivitas, kualitas produk, dan pendapatan, serta tersusunnya modul/panduan proses bisnis berkelanjutan sebagai acuan implementasi.
Development of a Break-Even Analysis (BEA) model for setting the selling price of marine product MSMEs Pebrianty, Vina Olivia; Purnaman, Si Made Ngurah; Syaiah, Syaiah; Hasnidar, Hasnidar; Salsabila, Aisyah Muthiah
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1168

Abstract

This study aims to develop an applicative Break-Even Analysis (BEA) model to support pricing decisions for seafood processing MSMEs in Kendari City. Most MSMEs in this sector still set selling prices intuitively due to a limited understanding of cost accounting and incomplete financial records. This study employed a descriptive quantitative approach with a field study design, using questionnaires, interviews, observations, and documentation to collect data from MSMEs that met the research criteria. The BEA model was developed based on fixed costs, variable costs, production volume, and selling price. The results indicate that the BEA model is easy to apply, suitable for MSMEs with simple bookkeeping practices, and capable of generating accurate break-even points and minimum selling price calculations. After applying the model, MSME owners demonstrated an improved understanding of cost structures and were able to determine selling prices and profit margins more rationally. These findings confirm that BEA enhances cost awareness and supports more efficient decision-making. Overall, this study provides a practical managerial tool that can be utilized by MSMEs, local government agencies, and academic institutions to strengthen financial literacy and pricing strategies in the seafood-processing sector.
Co-Authors Adam, Baqir Muh. Adji , Wisnu Anto, La Ode Ariani, Wa Ode Rachmasari Arifuddin Arifuddin Awal, Taufan Sufatriansa Baqdal Dali, Nasrullah Fachry Abda El Rahman Fitriaman, Fitriaman Hadisantoso, Erwin Halwia, Siti Anugrah Hasbudin Hasbudin Hasnidar Hasnidar Icham , Maulana Indah , Annisa Putri Juliana Mulyati Akib, Mulyati Muntu Abdullah, Muntu Nagu, Nadhirah Nitri Mirosea Nur Asni Nurwijayanti Pebrianti, Vina Olivia Pebrianty, Vina Olivia Putera, Asrip Putry, St. Syadiah Ramadhan, Andi Muhammad Fuad Safaruddin Safaruddin Salsabila, Aisyah Muthiah Suharningsih , Meri Syaiah Wawo, Andi Basru Yusuf, Satira