Article Per Year (5 Year)
p-Index From 2021 - 2026
1.739
P-Index
This Author published in this journals
All Journal Business UHO: Jurnal Administrasi Bisnis REZ PUBLICA Jurnal Administrasi Publik : Public Administration Journal JASF (Journal of Accounting and Strategic Finance) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Jurnal Ilmiah Penyuluhan dan Pengembangan Masyarakat Jurnal Pengabdian Nusantara (JPN) PAMARENDA : Public Administration and Government Journal
Liwaul, Liwaul
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
PELATIHAN TATA KELOLA ADMINISTRASI PEMERINTAHAN DESA BERBASIS DIGITAL DI KECAMATAN RANOMEETO KABUPATEN KONAWE SELATAN Sartono, Sartono; Muhammad Elwan, La Ode; Jopang, Jopang; Qomariyah, Erni; Yusuf, Muh.; Liwaul, Liwaul; Taufik, Taufik; Aslim, La Ode
....-....
Publisher : Universitas Halu Oleo

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

Abstract

Ranomeeto District is one of the sub-districts in South Konawe Regency, Southeast Sulawesi Province. The need to implement online-based services as a government system model that is oriented towards the power of digital technology is very important in the current era. All administrative work, services to the community, supervision and control of resources belonging to the institution concerned are controlled in one information technology-based system. The method used in this activity is to provide technical training on digital-based Village government administration in Ranomeeto District, South Konawe Regency. The results of the service show that, on average, webdes in Ranoomeeto District already exist. However, not all of them provide online-based village government administration services (digital transactions) only limited to providing information. The output of this service is the implementation of training for village officials and website operators offline and published in the ISSN Community Service Journal and online news media.
Innovation of Regional Tax Revenue: The Integration of TMD and MPOS in Improving Hotel Tax Efficiency Rahman, Rahman; Liwaul, Liwaul; Amir , Muhammad
Jurnal Administrasi Publik (Public Administration Journal) Vol. 15 No. 1 (2025): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v15i1.14240

Abstract

Increasing efficiency and transparency in local tax management is a significant challenge for many local governments, especially in developing cities. The study aims to explore the application of the Transaction Monitoring Device (TMD) and Mobile Payment Online System (MPOS) in the hotel tax sector of Kendari City, as well as to identify the impact of this technology on tax administration efficiency and regional revenue optimization. The method employed in this study is a qualitative descriptive approach, utilizing data collection through in-depth interviews, documentary studies, and field observations. The study results indicate that implementing TMD and MPOS enhances tax collection efficiency, improves transaction data accuracy, and fosters taxpayer compliance. Hotel tax revenues exceeding the yearly target show that this technology optimizes regional tax revenues. Employees also play an essential role in supporting the smooth implementation of these two systems by improving internet infrastructure and training taxes. This research implies that digital-based technology can accelerate and simplify regional tax management, increase taxpayer confidence, and support regional economic growth. The limitation of this study is that it is limited to the hotel tax sector in Kendari City and does not examine other external factors that affect tax revenue. Further research is recommended to explore different industries and broader policy factors when applying this technology.
Evaluating Financial Health and Sustainability of Post-Merger Port Operations in Indonesia: Liquidity and Profitability Insights Liwaul, Liwaul; Dali, Nasrullah; Sahrun, Sahrun
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i2.466

Abstract

This study aims to analyze the financial health of PT Pelabuhan Indonesia (PT Pelindo) after the merger with a liquidity and profitability assessment approach for the sake of the company's survival in global economic turmoil and increased digital services for consumers who use transportation services. The method used is secondary data in the form of audited financial statements (2021-2023). This research uses a descriptive quantitative approach by analyzing the company's liquidity, profitability, and efficiency. The analysis technique uses liquidity financial ratio analysis, including current, quick, and cash ratios. In contrast, profitability ratios include gross profit margin (GPM), net profit margin (NPM), return on assets (ROA), and return on equity (ROE) to describe the company's financial health condition. The results and discussion of the study indicate that the Indonesian port company (PT Pelindo), after the merger from 2021 to 2023 suggests that it needs to implement a liquidity strategy through financial restructuring with a focus on managing current assets and current liabilities, increasing cash efficiency, accelerating collections, and reviewing capital structure to ensure liquidity remains adequate and reduce liquidity risk, especially with the downward trend in cash ratio which can threaten the company's stability in the future. Improving the profitability of Indonesian port companies should focus on operational cost efficiency, including digitalization, process and preventive maintenance, and collaborating with strategic partners to increase revenue, diversify port services, and optimize asset usage to maintain long-term financial stability and minimize negative impacts and external fluctuations.
Co-Authors Abdul Kadir Ambo Wonua Nusantara, Ambo Wonua Amir , Muhammad Anshari Nur, Muh. Nadzirin Aprilianti Aprilianti Aslim, La Ode Asni Asni Dali, Nasrullah Elantara, Yves Icasia Elisa Elisa Elwan, La Ode Muhammad Hairani Idrus, Sitti Indra Lestari, Indra Jamal Bake, Jamal jopang, jopang Kadriyanti, Siti Kartika, Devi Lutfiana Nur Azizah Muh. Yusuf Muhammad Basri Muhammad Elwan, La Ode Mustakim Mustakim Qomariyah, Erni Qomatiyah, Erni Rahman Rahman Rahwani, Waode Ririn Ramayana, Waode Srijuna sahrun, sahrun Saputri, Desi Apriani Rusman Sarpin Sarpin, Sarpin Sartono Sartono, Sartono Siti Nurhayati Sulsalman Moita, Sulsalman Syamsul Alam, Syamsul Taufik Taufik Tuwu, Darmin