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All Journal Jurnal Impresi Indonesia Journal of Economics, Entrepreneurship, Management Business and Accounting
Mauna Th.B. Maramis
Universitas Sam Ratulangi, Indonesia
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Trend Efisiensi dan Efektifitas Pendapatan Asli Daerah di Kabupaten Kepulauan Siau Tagulandang Biaro Alfrets Ronald Takarendehang; Daisy S. M Engka; Mauna Th.B. Maramis
Jurnal Impresi Indonesia Vol. 4 No. 12 (2025): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i12.7378

Abstract

The purpose of this study is to analyze the efficiency and effectiveness of regional financial management on the economic development of the Sitaro Islands Regency in 2018-2024 and its development during 2025-2031. The data analysis method used in this study is a qualitative research method with a case study approach. The results of the study indicate that financial management efficiency for the 2018-2025 period falls within the inefficient criteria. Restaurant Tax and Street Lighting Tax contribute more than other types of regional taxes. The development of financial management efficiency for the 2025-2031 period, based on data analysis from 2018-2024, has decreased, while the effectiveness of regional original revenue realization in 2018-2024 fluctuated from fairly effective, effective, and very effective, with developments declining although still within the effective criteria.
Why Ecosystem Access Fails: MSME Resource Conversion in Eastern Indonesia Jacline I. Sumual; George Kawung; Mauna Th.B. Maramis
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1432

Abstract

Purpose – Ecosystem programs widen access to training, finance, networks, and digital tools, but access does not explain how a resource enters daily work. This study examines resource conversion and where it stalls or changes path. Design/methodology/approach – The study used an abductive comparative multiple-case design. Fourteen MSMEs were screened and 13 cases from four provinces were retained. The evidence includes 35 interviews with owners, employees, partners, and ecosystem actors, totaling 34 hours and 43 minutes. Analysis combined case chronologies, incident coding, cross-case matrices, and negative-case checks. Findings/Results – Sustained conversion involved local translation and recombination, a delegated trial, and routine embedding. Informal networks sometimes offered another entry. Owner bottlenecks, low operational slack, poor task-technology fit, and fragmented support were associated with stalled or symbolic use. The fragile case showed that a working system may still fail when knowledge and authority remain concentrated. Originality/Value – Resource conversion is defined as the bounded work between access and a repeatable routine. It excludes acquisition, broad strategic reconfiguration, and firm performance itself. The model distinguishes core, alternative, failure, fragile, recovery, and feedback movements.
Co-Authors Alfrets Ronald Takarendehang Daisy S. M Engka George Kawung Jacline I. Sumual