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Analysis of the Performance of Regional Original Revenue in Morowali Regency Yulita Mahmud; Rian Risendy
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i2.2000

Abstract

Regional autonomy requires local governments to possess adequate financial capacity to support sustainable development. Local Own-Source Revenue (PAD) serves as a key indicator in assessing financial performance and the level of fiscal independence. This study aims to analyze the performance of PAD in Kabupaten Morowali during the 2020–2024 period and examine its impact on regional development, particularly in infrastructure, public services, and community welfare. This research employs a descriptive qualitative method, with data collected through in-depth interviews, observation, documentation, and analysis of the Regional Budget Realization Reports (LRA). The findings indicate that PAD performance shows an increasing trend, especially in 2023 and 2024, reflected in high effectiveness and growth ratios. However, the level of fiscal independence remains fluctuating and, in certain years, demonstrates dependence on intergovernmental transfer funds. The improvement in PAD has contributed positively to regional development, particularly in financing infrastructure and enhancing the quality of public services, although the impact has not been evenly distributed. Supporting factors for PAD optimization include strong regional economic potential, industrial sector growth, and local government commitment. Meanwhile, inhibiting factors consist of limited human resources, low taxpayer compliance, and reliance on transfer revenues. In conclusion, PAD plays a strategic role in supporting regional development; however, improvements in management quality and revenue collection efficiency are necessary to strengthen fiscal independence.
The influence of financial technology, social environment, and financial attitudes on the financial behavior of PSDKU UNTAD Morowali Erwan Sastrawan Farid; Tiara; Munawarah; Rian Risendy; Nini Andriani
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 2 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i2.340.322-338

Abstract

Studi This study aims to determine the effect of financial technology, social environment, and financial attitudes on the financial behavior of UNTAD Morowali PSDKU students. The type of research used in the study is quantitative. The research method uses non probability sampling with purposive sampling technique. The data collection technique used a questionnaire. The population used in this study were UNTAD Morowali PSDKU students. The sample taken was 50 respondents. The data analysis technique used multiple linear regression with the help of SPSS version 25. The results showed that 1) based on the results of the F test, it shows that financial technology variables, social environment, and financial attitudes have a positive and significant effect on the financial behavior of PSDKU UNTAD Morowali students. 2) Financial technology variables have a positive and significant effect on the financial behavior of PSDKU UNTAD Morowali students 3) The social environment variable has a positive and insignificant coefficients value, which means that the social environment has no role in the financial behavior of PSDKU UNTAD Morowali students. 4) The financial attitude variable has a positive and insignificant coefficients value, which means that financial attitudes have no role in the financial behavior of PSDKU UNTAD Morowali students
ESG and Firm Value in Indonesian Listed Companies: Multiple Mediation Models of Financial Performance Anisah; Miftahul Jannah Alwi; Jusmawati; Erwan Sastrawan Farid; Rian Risendy
Jurnal Aplikasi Bisnis dan Manajemen Vol. 12 No. 3 (2026): JABM Vol. 12 No. 3, September 2026
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.12.3.1031

Abstract

Background: Firm value reflects investors’ perceptions of corporate performance but may not fully correspond to a company’s underlying financial condition, creating a potential gap between market valuation and fundamental performance. Environmental, Social, and Governance (ESG) performance has increasingly been associated with financial performance and firm value; however, empirical findings remain inconsistent, particularly in emerging markets such as Indonesia.Purpose: This study examines the effect of ESG performance on firm value, measured by Tobin’s Q, and investigates whether Return on Assets (ROA) and Return on Equity (ROE) mediate this relationship.Design/methodology/approach: The study analyzes 80 companies listed on the Indonesia Stock Exchange (IDX) in 2024. The proposed relationships were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS 8.0.Findings/Results: ESG performance has a positive and significant effect on ROA but no significant effect on ROE or firm value. ROA positively and significantly affects firm value, whereas ROE does not. The mediation analysis indicates that neither ROA nor ROE significantly mediates the relationship between ESG performance and firm value at the 5% significance level.Conclusion: Among the sampled IDX-listed companies in 2024, ESG performance is more strongly associated with operational profitability, as reflected in ROA, than with equity profitability or market valuation. These findings suggest that the financial benefits associated with ESG may not yet be fully reflected in investors’ valuation of Indonesian listed firms.Originality/value: This study contributes to the ESG literature in emerging markets by distinguishing between the roles of asset-based and equity-based profitability in linking ESG performance to firm value. Keywords: ESG, Return on Assets (ROA), Return on Equity (ROE), Firm Value, Tobin’s Q
The impact of QRIS on transaction efficiency, income growth, and financial management in Palu MSMEs Muh. Rangga Saputra; Juliana Kadang; Darman Darman; Rian Risendy
Manajemen dan Bisnis Vol 25, No 1 (2026): March 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i1.1036

Abstract

This study aims to examine the effect of QRIS implementation on transaction efficiency, income growth, and financial management of micro, small, and medium enterprises (MSMEs) in Palu City. The data were collected through questionnaires completed by 91 MSME owners and analyzed using SmartPLS. The results indicate that QRIS makes a meaningful contribution to accelerating transaction processes and improving service convenience. The implementation of QRIS has also been shown to increase income by attracting more customers and boosting sales turnover. Furthermore, QRIS assists business owners in managing their finances more systematically through automatic transaction records and clearer cash flow monitoring. These findings confirm that QRIS plays an important role in supporting MSME performance in the digital era.
Fintech : Mapping the Performance of Peer to Peer Lending Credit in Indonesia Reskiyah Reskiyah; Darman Darman; Munawarah Munawarah; Rian Risendy
Jurnal Ilmu Manajemen Advantage Vol. 9 No. 1 (2025): June 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v9i1.1464

Abstract

The era of Globalization 5.0 drives technological innovation across various sectors, including financial services, with the emergence of Financial Technology (FinTech). Peer-to-peer lending (P2P Lending), one of the FinTech products, has become a popular alternative for financing in Indonesia. This study aims to analyze the growth of P2P Lending users, credit performance by region, and the causes of credit defaults. A quantitative descriptive method is employed with a population of 98 P2P Lending platforms registered with the Financial Services Authority (OJK) as of July 2024. Data are analyzed using growth ratio and Non-Performing Loan (NPL) ratio, with findings categorized across six archipelagic regions in Indonesia. The results indicate significant growth in the number of P2P Lending users, particularly in Java. However, this growth raises a high risk of credit defaults, mainly due to the use of loans for consumptive purposes. This study underscores the importance of public financial literacy in managing credit risks to optimize the sustainable benefits of P2P Lending.