Claim Missing Document
Check
Articles

Found 3 Documents
Search

Analysis of Village Fund Allocation Management in Improving Community Welfare in Watutau Village, Lore Peore Sub-district, Poso District Stovan Rengku; Rita Yunus; Patta Tope; Andi Herman Jaya; Santi Yunus
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1693

Abstract

The government aims to assist villages in achieving independence and self-sufficiency through the allocation of Village Fund. This fund is divided into 30% for the operational expenses of the Village Government and BPD (Village Consultative Body), and 70% for enhancing community empowerment and building the capacity of the Village Government. The objective of this study is to examine how ADD is managed in empowering the community of Watutau village. The research methodology employed is descriptive qualitative research conducted in Watutau Village, Lore Peore Sub-district. Data collection involved triangulation methods including in-depth interviews with village officials and community members, direct field observations, and comprehensive document analysis of village financial records. The findings of the research indicate that some of the Village Fund allocated for community empowerment is utilised for covering the operational costs of the village government and BPD. This allocation disparity (93.42% for governance versus 6.58% for empowerment) contradicts the mandated 30/70 distribution ratio and undermines the fund's primary purpose of fostering community self-sufficiency and development. These results highlight the need for enhanced oversight mechanisms and policy reforms to ensure Village Fund allocation achieves its intended community empowerment objectives.
The Effect of Government Spending on the Education and Health Sectors on the Human Development Index of Central Sulawesi Province from 2020 to 2024 Rinaldi Rinaldi; Kalvin A. Parinding; Sitti Rahmawati; Rita Yunus; Armin Armin
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 5 No. 2 (2026): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v5i2.2129

Abstract

Human development remains a central objective of regional development policies, as improvements in education and health are widely recognized as key determinants of societal welfare and economic progress. This research seeks to investigate the influence of public fiscal allocations to the education and health sectors on the Human Development Index (HDI) in Central Sulawesi Province over the 2020–2024 period. Utilizing panel data drawn from 13 districts and municipalities, the study applies panel regression techniques to capture both cross-sectional and temporal dynamics. Model specification tests, namely the Chow and Hausman tests, confirm the Fixed Effect Model (FEM) as the most suitable analytical framework. The empirical findings demonstrate that government outlays in the education and health sectors exert a statistically significant and positive joint effect on HDI. When examined individually, educational expenditure exhibits a positive and significant contribution to human development outcomes, while health-sector spending likewise shows a significant effect, characterized by a comparatively larger coefficient magnitude. Furthermore, the coefficient of determination suggests that variations in HDI across districts and cities in Central Sulawesi are largely accounted for by differences in education and health expenditures. Overall, the results underscore the critical role of sustained and equitably distributed investment in education and health as fundamental levers for fostering inclusive and balanced human development at the regional level.
Efficiency of Indonesia Sharia Bank (BSI): A Data Envelopment Analysis Approach Ahmad Syatir; Rita Yunus; Farida Millias Tuty; Novita Sari
Al-Infaq: Jurnal Ekonomi Islam Vol. 16 No. 1 (2025)
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/alinfaq.v16i1.2290

Abstract

This research aims to analyze the level of efficiency of Bank Syariah Indonesia (BSI) as a merged bank. The data used comes from secondary data from BSI's financial reports for the 2022-2023 period. Data was analyzed using the Data Envelopment Analysis (DEA) method from an asset approach, which is input-oriented. The data analyzed consists of three input variables (Labor Costs, Promotion Costs, and Other Costs), and three output variables (Profit Sharing Financing, Rental Financing, and Securities Owned). The processed data shows that BSI's efficiency level is relatively high with an average efficiency value of 0,78 on a maximum scale of 1. However, this value is still categorized as inefficient.  Structurally, two input variables were found that played a role in this inefficiency, namely Labor Costs and Other Costs, each of which was detected in the second to fourth quarters of 2022. Based on the DEA results, improvements in the level of efficiency, according to the projected values, can be given treatment by decreasing Labor Costs and Other Costs