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ACCOUNTING PRACTICE MODEL ON THE HOME INDUSTRY UD. AGUNG Benny Afianto; Rosnawintang Rosnawintang; La Ode Anto
Mega Aktiva Vol 8, No 1 (2019): April
Publisher : Universitas Muhammadiyah Kendari

In the final stage, an accounting practice will produce information that is beneficial to the company, researchers have revealed the findings of his research regarding the existence of accounting practices in the home industry of UD. Agung. Based on an explanation of the philosophical assumptions that underlie the research methodology, philosophically this research is placed in a position as a research with an interpretive paradigm. This study is not intended to provide generalizations on accounting models in other home industries. The results of this study state that for accounting records UD. Agung is carried out very simply, only records incoming/outgoing money, incoming/outgoing goods and paying the craftsmen's wages. From the simple recording, found the values of sincerity, trust and honesty, and justice are the values that underlie accounting practices in the home industry of UD. Agung. Besides that, the existence of intensity of accounting practices is still very low and its application is still very simple. The meaning of accounting for human resources can be seen when the informant determines production costs and selling prices. For salary management, it can be recognized as an investment in human resource accounting in the compensation model group. Accounting practices at UD. Agung is not only interpreted as an attempt to calculate the numbers then presented in the form of notes. However, accounting in this study is also interpreted as an attempt to calculate the numbers carried out in the minds and minds of business people without holding records.

ANALISIS POTENSI PENERIMAAN RETRIBUSI (Studi Pada Rumah Sakit Umum Daerah (RSUD) Kabupaten Buton) Sakina Linsani; Zainuddin Saenong; Rosnawintang
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.287 KB)

This study aims to determine the amount of potential health service retribution received by Buton District Hospital, 2017-2018 period. The data used are secondary data sourced from the Buton District Hospital. The scope of the researcher is health services as seen from the aspects of the facilities and services in the RSUD. To analyze the acceptance of retribution using descriptive statistical analysis. Based on the results of the research analysis, the potential for receiving health service levies at the Buton District Hospital from 2017-2018 has different potentials, with fluctuating retribution receipts. The largest receipts of user fees are for Pharmacy and Pharmacy services, while the receiving of the lowest fees is for the Hospital Blood Transfusion Unit (UTD RS). In receiving retribution depending on how many visits to the RSUD.

Pemberdayaaan Kaum Perempuan di Kota Kendari Melalui Usaha Souvenir di Masa Pandemi Tajuddin Tajuddin; M. Natsir; Hasan Aedy; Rosnawintang Rosnawintang; Ernawati Ernawati; Asrianti Dja'wa; Wa Ode Rachmasari Ariani
Surya Abdimas Vol. 6 No. 1 (2022)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v6i1.1459

Perekonomian masyarakat di Kecamatan Poasia terdampak pandemic Covid-19 berupa penurunan pendapatan. Salah satu solusi yang ditawarkan bagi kaum perempuan di Kecamatan Poasia yaitu pemberdayaan kaum perempuan di masa pendami melalui usaha rumah tangga. Tujuan kegiatan pengabdian yaitu meningkatkan keterampilan kaum perempuan dalam pembuatan souvenir. Mitra Kegiatan yaitu Camat Kecamatan Poasia. Kegiatan pelatihan melibatkan 24 peserta dari kaum perempuan. Pelaksanaan kegiatan dilakukan melalui pelatihan. Metode kegiatan yang digunakan berupa ceramah dan demonstrasi. Setiap kelompok menghasilkan 2 produk, yaitu bucket bunga dan balon. Hasil evaluasi kegiatan menunjukkan bahwa pemahaman perserta pelatihan setelah mengikuti kegiatan berada pada kategori sangat tinggi. Pada sisi lain, peserta pelatihan juga berminat untuk mengembangkan bisnis souvenir. Tindak lanjut yang perlu dilakukan berupa peningkatan keahlian pemasaran on line guna meningkatkan jaringan pelanggan.

BAGAIMANA PERAN FOREIGN DIRECT INVESTMENT DI INDONESIA?: KAJIAN BERDASARKAN SEKTOR EKONOMI Heppi Millia; Rosnawintang Rosnawintang; Tajuddin Tajuddin
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 7, No 1 (2022): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v7i1.23410

AbstrakIndonesia memerlukan modal asing untuk menutupi gab saving-investasi dan menjaga kelanjutan pertumbuhan ekonomi. Disamping itu, kinerja sektor ekonomi berbeda satu sama lainnya, sehingga peran FDI dan investasi domestik (DI) tentu tidak sama untuk setiap sektor. Studi ini bertujuan untuk mempelajari pengaruh FDI dan DI terhadap PDB dan bagaimana peran FDI terhadap DI. Hasil studi berdasarkan uji OLS dan GLS ditemukan bahwa; FDI dan DI berpengaruh positif dan signifikan terhadap PDB untuk sektor; Pertanian, perdagangan dan (transportasi, pergudangan dan komonikasi). Sedangkan untuk sektor; Pertambangan, konstruksi dan real estate hanya FDI yang berpengaruh positif/negatif dan signifikan. Sebaliknya untuk sektor; Industri dan (listrik, gas dan air) hanya DI yang berpengaruh positif dan signifikan. Kemudian FDI Crowd-in DI untuk sektor; Industri, (listrik, gas dan air) dan real estate. . Sedangkan, FDI Crowd-out DI untuk Sektor; pertanian, (transportasi, pergudangan dan komunikasi) dan konstruksi, Sedangkan untuk; Sektor pertambangan, jasa lainnya peran FDI netral terhadap DI. Kesimpulan dari studi ini adalah FDI dan DI telah berperan dalam meningkatkan pertumbuhan ekonomi Indonesia untuk sektor ekonomi tertentu. Implikasi kebijakan; Pemerintah merangsang arus FDI masuk dan kestabilannya, terutama untuk sektor yang berdampak positif terhadap peningkatan PDB. Kemudian melindungi perusahaan pada sektor tertentu yang potensial di Crowd-out oleh perusahaan asing.Kata kunci: Crowd-in dan Crowd-out, DI, FDI, dan PDBAbstractIndonesia needs foreign capital to cover the investment-saving gab and maintain sustainable economic growth. In addition, the performance of the economic sector differs from one another, so that the role of FDI and domestic investment (DI) is certainly not the same for each sector. This study aims to study the effect of FDI and DI on GDP and how the role of FDI on DI. The results of the study based on the OLS and GLS tests found that; FDI and DI have a positive and significant effect on GDP for the sector; Agriculture, trade and (transportation, warehousing and communication). As for the sector; Mining, construction and real estate are the only FDI that has a positive/negative and significant effect. In contrast to the sector; Industry and (electricity, gas and water) only DI has a positive and significant effect. Then FDI Crowd-in DI for sectors; Industry, (electricity, gas and water) and real estate.. Meanwhile, FDI Crowd-out DI for Sector; agriculture, (transportation, warehousing and communication) and construction, while for; The mining sector, other services, the role of FDI is neutral to DI. The conclusion of this study is that FDI and DI have played a role in increasing Indonesia's economic growth for certain economic sectors. Policy implications; The government stimulates FDI inflows and their stability, especially for sectors that have a positive impact on increasing GDP. Then protect companies in certain sectors that have the potential to be Crowd-out by foreign companies.Keywords: Crowd-in and Crowd-out, DI, FDI and GDP

Pengaruh Jumlah Penduduk Terhadap Produk Domestik Regional Bruto di Sulawesi Tenggara Ayu Fatmasari Tumaleno; Kartina Rusti Riazis; Rosnawintang
Arus Jurnal Sosial dan Humaniora Vol 2 No 3: Desember (2022)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v2i3.135

Perkembangan jumlah penduduk menjadi peran penting dalam meningkatkan PDRB di suatu wilayah. PDRB merupakan salah satu indikator untuk melihat keberhasilan perkembangan pertumbuhn ekonomi. Untuk melihat pertumbuhan ekonomi suatu wilayah maka kita haru melihat PDRB yang telah tersedia di suatu wilayah. Peningkatan pertumbuhan ekonomi melalui indikator Produk Domestik Regional Bruto (PDRB) yang juga berarti akan meningkat kesejahteraan dan kemakmuran rakyat. Untuk meningkatkan PDRB di daerah peran pemerintah sangat diperlukan yaitu membuat strategi dan perencanaan pembangunan daerah, dengan memperhatikan pergeseran sektor ekonomi dari tahun ke tahun. Berdasarkan penelitian yang telah dilakukan didapatkan hasil variabel jumlah penduduk berpengaruh signifikan terhadap PDRB di Sulawesi Tenggara.

ANALISIS KINERJA USAHA PEDAGANG LAPAK SELAMA MASA PANDEMI COVID-19 DI KOTA KENDARI Waode Nurmaya; Sabir Ahmad; Rosnawintang Rosnawintang
JEP (Jurnal Ekonomi Pembangunan) Vol 12, No 2 (2022): JEP (Jurnal Ekonomi Pembangunan)
Publisher : Universitas Halu Oleo

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

This study aims to determine and analyze the performance of small and medium businesses during the COVID-19 pandemic in Kendari City. The type of data used is qualitative data, namely primary and secondary data sourced from BPS and primary data processed by the researchers themselves. Data collection methods used are interviews, questionnaires, observation, and documentation. The analytical tool used is Descriptive Statistical Analysis using tables, averages and percentages. The results of the study show that the performance of Small and Medium Enterprises (SMEs) in Kendari City has decreased since the Covid-19 pandemic occurred. The decline was due to a lack of consumers buying products marketed by SMEs due to government policies that restrict people from interacting outside the home, causing the sales volume of SMEs to decrease greatly and resulting in greatly reduced income (profits) SMEs also still do not utilize information technology in helping SMEs in marketing products.

STUDI STRUKTUR PASAR INDUSTRI KARAOKE DI KOTA KENDARI Rosnawintang Rosnawintang
JEP (Jurnal Ekonomi Pembangunan) Vol 6, No 1 (2016): JEP (Jurnal Ekonomi Pembangunan)
Publisher : Universitas Halu Oleo

This study aims to analyze and determine the market structure of the karaoke industry in the Kendari City. The type of data used in this study is primary taken directly to the field, namely directly to the karaoke entertainment business by means of observation. Data analysis with market share, concentration ratio, and entry barries. Based on the results of the study showed that the market structure of the karaoke industry in Kendari City is classified as a tight oligopoly market structure. This market structure indicates that there is a high level of concentration, medium to high sized entry conditions and homogeneous product types.

ANALISIS KINERJA USAHA PEDAGANG LAPAK SELAMA MASA PANDEMI COVID-19 DI KOTA KENDARI Waode Nurmaya; Sabir Ahmad; Rosnawintang Rosnawintang
JEP (Jurnal Ekonomi Pembangunan) Vol 12, No 2 (2022): JEP (Jurnal Ekonomi Pembangunan)
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1049.436 KB)

This study aims to determine and analyze the performance of small and medium businesses during the COVID-19 pandemic in Kendari City. The type of data used is qualitative data, namely primary and secondary data sourced from BPS and primary data processed by the researchers themselves. Data collection methods used are interviews, questionnaires, observation, and documentation. The analytical tool used is Descriptive Statistical Analysis using tables, averages and percentages. The results of the study show that the performance of Small and Medium Enterprises (SMEs) in Kendari City has decreased since the Covid-19 pandemic occurred. The decline was due to a lack of consumers buying products marketed by SMEs due to government policies that restrict people from interacting outside the home, causing the sales volume of SMEs to decrease greatly and resulting in greatly reduced income (profits) SMEs also still do not utilize information technology in helping SMEs in marketing products.

ANALISIS STRUKTUR EKONOMI DAN KOMODITI UNGGULAN DI KOTA KENDARI Rosnawintang Rosnawintang
JEP (Jurnal Ekonomi Pembangunan) Vol 7, No 1 (2017): JEP (Jurnal Ekonomi Pembangunan)
Publisher : Universitas Halu Oleo

There are three dominant economic sectors in Kendari City, namely the transportation and communication sector (24.22%), the trade, hotel and restaurant sector (19.37%), and the agricultural sector (19.26%). An interesting problem is that when economic growth is quite high simultaneously the poverty rate is also quite high. Based on the above, in Kendari City efforts should be made to reduce poverty through development policies that can encourage sustainable economic growth. One approach that can be done is through developing superior commodities in each sub-district in Kendari City. Based on this, a study of the economic structure and superior commodities was carried out in Kendari City. The study was conducted using LQ analysis, multiplier effect, AHP and simple linear regression. The results of the study show that the economy of Kendari City according to current prices has grown spectacularly in the period 2001-2005 which is equal to an average of 15.44%. In the same period (based on the constant price of 2000) economic growth was relatively more stable at an average of 8.22%. Based on LQ analysis there are five leading sectors, namely processing, electricity, gas & clean water, trade, hotel and restaurant, transportation and communication as well as finance, leasing and company services.

ANALISIS PRIORITAS DALAM PENGEMBANGAN KOMODITI UNGGULAN DI KABUPATEN KOLAKA UTARA Rosnawintang Rosnawintang
JEP (Jurnal Ekonomi Pembangunan) Vol 6, No 2 (2016): JEP (Jurnal Ekonomi Pembangunan)
Publisher : Universitas Halu Oleo

Penelitian ini bertujuan untuk mengetahui jenis komoditi/usaha yang dapat dijadikan prioritas pengembangan secara sektoral dan lintas sektoral dalam memacu pertumbuhan ekonomi dan penyerapan tenaga kerja di Kabupaten Kolaka Utara. Analisis yang digunakan adalah analisis AHP dengan 10 (sepuluh) kriteria yaitu: TK trampil, bahan baku, modal, sarana produksi, teknologi, pasar, harga, penyerapan tenaga kerja, sumbangan terhadap perekonomian serta infrastruktur. Hasil penelitian menunjukkan bahwa prioritas pengembangan komoditi/usaha unggulan berdasarkan sektoral adalah: (a)tanaman pangan (padi sawah, jagung, padi ladang, ubu kayu dan ubi jalar); (b)tanaman perkebunan (cengkeh, kakao, kelapa dalam, panili dan lada); (c)peternakan (ayam kampung, kambing, itik/manila, kuda, sapi); (d)perikanan (tambak, perairan laut, budidaya ikan laut dan air tawar; (e)industri (batang kelapa, mebel, batu merah, bahan baku semen dan industri roti); (f)perdagangan (hasil bumi, pertokoan, penyalur BBM, ikan cakalang/tongkol/sunu; (g)pariwisata (pemandian Pasir Putih, Mikusi, Waeselia, air terjun Lapasi Pasi, Ponggi, Permandian RT Biru, Toli Toli, air terjun Museriri dan pemandian Tanjung Tobaku; (h)transportasi (angkutan darat dan laut; (i)jasa (kunstruksi, jasa penunjang komunikasi, bengkel, rumah makan dan penginapan. Sedangkan prioritas secara lintas sektoral adalah coklat, cengkeh, kelapa dalam, panili, lada, perdagangan hasil bumi dan usaha pertokaan.

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