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Agustyawati, Dwi
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Analysis of Accountability and Transparency in Financial Management in the Islamic Perspective of Central Buton Regency Agustyawati, Dwi
International Journal of Management Progress Vol. 4 No. 1 (2022): International Journal of Management Progress
Publisher : Institute for Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/ijmp.v4i1.3605

Abstract

This study aims to analyze the accountability and transparency of financial management in Langkomu Village, Mawasangka Tengah District, Central Buton Regency based on Permendagri No. 1.113 of 2014. Field research, library research, and interviews were used as data collection methods. The data analysis method used by the author is descriptive and qualitative.Based on the results of the analysis and discussion of the data, it can be concluded that (1) The responsibilities for the village financial management planning stage in Langkomu village in its implementation have been allocated and are guided by Permendagri No. 113 of 2014. This is evidenced by the existence of Raperbedes APBDesa which was discussed between the village government and the Village Consultative Body (BPD) in the village deliberation forum. (2) Transparency of village financial management in Langkamu Village in its implementation is in accordance with Permendagri No. 113 of 2014, every village has a bulletin board or billboard and village accountability reports are reported to the Regent/Mayor through the Camat. (3) At the reporting and accountability stages of the APBDes Implementation Report, Langkomu Village uses the implementation report format and is guided by Permendagri No. 113 of 2014, namely village reports on the implementation of the first and second semesters, as well as reporting reports on the implementation of the APBDesa implementation at the end of the fiscal year.
Comparative Analysis of Financial Performance in Sharia Banking and Conventional Banking Agustyawati, Dwi; Rusdin, Rusdin
International Journal of Management Progress Vol. 4 No. 2 (2022): International Journal of Management Progress
Publisher : Institute for Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/ijmp.v4i2.4072

Abstract

This study aims to determine the financial performance of Bank Muamalat and provide evidence of differences between financial performance comparisons between Bank Muamalat Rakyat and Bank Rakyat Indonesia (BRI). This type of research is a type of descriptive analysis. This type of descriptive research aims to determine the average value of each Islamic Commercial Bank and Conventional Bank and determine the composite rating of each Islamic Commercial Bank and Conventional Bank according to the RGEC system, so that a comparison is made. The sample for this research is Bank Muamalat Indonesia and its subsidiary Bank Rakyat Indonesia in 2019-2021. This study used two methods of collecting data from case studies and academics. The results of the study show that almost all NPF ratios at Bank Muamalat change every year. Based on the results of the 2019-2021 FNP calculation, Bank Muamalat has an average FNP of 5.19%, while Bank Rakyat Indonesia has an average NPL of 2.17%. Bank Muamalat's GCG self-assessment for the 2019-2021 period has an average GCG score. 1.57. In general, seen from the level of composition, the average at Bank Muamalat has a score of 2, which means that the implementation of GCG is good. The GCG value for Bank BRI in 2019 and 2021 is that it has an average of 2.00, meaning it is able to perform better than the industry average.
The Effect Financial Performance on Stock Price (Case Study of Food Company Listed on Indonesia Stock Exchange BEI) Agustyawati, Dwi; Rais R, Muhammad
International Journal of Management Progress Vol. 5 No. 1 (2023): International Journal of Management Progress
Publisher : Institute for Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/ijmp.v5i1.4121

Abstract

This study aims to identify the factors that influence the stock price of food companies on the Indonesia Stock Exchange (IDX) during the 2018-2021 period, and data analysis was carried out using multiple linear regression tests using data from published financial reports of food companies and stock price data from the platform. IDX stock trading. The results of the analysis show that Earning Per Share has a significant effect on stock prices. This is because an increase in EPS can increase the potential income for shareholders, make shares more attractive, and increase the demand for these shares. In addition, Net Profit Margin also has a significant effect on stock prices because it shows higher efficiency and company profitability. This attracts investors and demonstrates the company's ability to generate significant profits. Furthermore, the Current Ratio also has a significant effect on stock prices because it can show a company's ability to pay short-term obligations easily. This gives confidence to investors that the company is able to overcome financial challenges and operate properly. However, Debt to Equity Ratio does not have a significant effect on stock prices because other factors such as company growth, industry performance, and market sentiment have a greater influence on stock prices than debt to equity ratio. Finally, the Price Earning Ratio also has no significant effect on stock prices because stock valuation is influenced by other factors such as company growth, industry conditions, and market sentiment, which are more important than the PER itself.
Effect of Terminal Levy Contribution on Local Original Revenue Agustyawati, Dwi; Hastuti; Suriadi; Katjina, Husna; Rais, Muhamad
International Journal of Management Progress Vol. 5 No. 2 (2023): International Journal of Management Progress
Publisher : Institute for Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/ijmp.v5i2.4415

Abstract

The study aims to find out: the contribution of the Wamengkoli Wara terminal levy to regional revenue. Quantitative research is the chosen research methodology. Both secondary and primary data are used. Contribution analysis is used in data analysis. The sampling method uses saturated samples over a period of 5 years, or from 2018 to 2022. All data needed to collect data based on research in the form of concepts, definitions, or theories that can be applied to explain the problem to be discussed through this research. The Regional Revenue Office, the Transportation Office, and in this case customers are secondary data sources. The study findings show that: The average contribution of the wamengkoli wara terminal levy to Regional Original Revenue during 2018-2022 is 1.63% This shows that the contribution of the terminal levy is still considered insufficient due to several things such as the COVID-19 pandemic and inter-district rental car/motorbike bus users prefer to raise and drop off passengers outside the terminal. In general, passengers who travel back and forth have private vehicles that are not collectible to the terminal Central Buton Regency is still a new pemekaran area, so the volume of terminal service users is still lacking.
PENGARUH SERVICE QUALITY, CUSTOMER SATISFACTION, COMMITMENT, SWITCHING COST, TERHADAP CUSTOMER LOYALTY PADA HYPERMART LIPPO PLAZA BUTON KOTA BAUBAU Agustyawati, Dwi; Hasni, Hasni; Daholu, Ahmad; Pardana, Deki
Jurnal Multidisipliner Kapalamada Vol. 1 No. 01 (2022): JURNAL MULTIDISIPLINER KAPALAMADA
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/kapalamada.v1i01.85

Abstract

Penelitian ini berjudul Pengaruh Service Quality, Customer Satisfaction, Commitment, Switching Cost, Terhadap Customer Loyalty Pada Hypermart Lippo Plaza Buton Kota Baubau” Tujuan Penelitian ini adalah untuk mengetahui Pengaruh Service Quality, Customer Satisfaction, Commitment, Switching Cost, Terhadap Customer Loyalty Pada Hypermart Lippo Plaza Buton Kota Baubau. Alat analisis yang digunakan adalah regresi berganda dengan jumlah responden 150. Adapun yang menjadi hasil penelitian adalah Hasil penelitian diperoleh bahwa Dari hasil tersebut, persamaan regresi berdasarkan standardized yang diperolah adalah sebagai berikut: Y = -1,192 + 0,149SQ – 0,086CS + 0,371C + 0,834SC. Analisis Persamaan Regresi: Nilai konstanta sebesar-1,192 artinya jika SQ, CS, C, dan SC = 0 maka Y= -1,192. Jika service quality 0,149 merupakan nilai koefisien regresi variabel SQ terhadapcustomer loyaltyartinya varibelservice qualitymengalami kenaikan satu satuan makacustomer loyaltyakan mengalami peningkatan sebesar 0,149 atau 14,9%. Jika customer satisfaction -0,086 merupakan nilai koefisien regresi variabel CS terhadap customer loyalty artinya varibel customer satisfaction mengalami penurunan satu satuan maka customer loyalty akan mengalami penurunan sebesar 0,086 atau 0,86 %. Jika Commitment 0,371 merupakan nilai koefisien regresi variabel C terhadap customer loyalty artinya varibel Commitmentmengalami kenaikan satu satuan maka customer loyalty akan mengalami peningkatan sebesar 0,371 atau 37,1%. Jika Switching Cost 0,834 merupakan nilai koefisien regresi variabel C terhadap customer loyalty artinya varibel Switching Cost mengalami kenaikan satu satuan maka customer loyalty akan mengalami peningkatan sebesar 0,834 atau 83,4%. Service Quality berpengaruh positif terhadap customer loyalty dengan nilai signifikan = 0,004 <  nilai 0,05 (5%). Hasil penelitian diperoleh bahwa customer satisfaction tidak berpengaruh terhadap customer loyalty dengan nilai signifikan= 0,379 > 0,05 (5%). Hasil penelitian diperoleh bahwa commitment berpengaruh positif terhadap customer loyalty dengan  nilai signifikan= 0,000 < 0,05 (5%). Hasil penelitian diperoleh bahwa switching cost berpengaruh positif terhadap customer loyalty dengan nilai signifikan = 0,000 <  0,05 (5%).
Analysis of Financial Administration Management at the Murhum District Office, Baubau City Uli, Nur Zarliani; Agustyawati, Dwi; Indrawati, Indrawati; Febriyanti, Febriyanti
Jurnal Ekonomi Balance Vol. 21 No. 1 (2025): June 2025
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v21i1.16993

Abstract

This study investigates the financial administration practices at the Murhum District Office, Baubau City, using a qualitative descriptive approach aimed at understanding the implementation of regional financial governance in line with national regulations. The research involved a total of 20 staff members, with purposive sampling of three employees directly involved in financial administration. In addition, financial documents from the years 2020 to 2022 were analyzed to complement the primary data. Data collection methods included direct observation of financial procedures, in-depth interviews with selected financial staff, and document analysis to validate the implementation process. The findings show that the financial administration at the Murhum District Office is carried out in accordance with Minister of Home Affairs Regulation No. 13 of 2006 and its amendment No. 59 of 2007, which outline the principles and procedures of regional financial management. The administrative process covers key components such as financial planning, budgeting, execution, monitoring, and accountability. Notably, the budgeting process reflects a balanced alignment between projected revenues and expenditures, demonstrating efficient financial planning. The study also emphasizes that the financial activities are consistent with the objectives of Law No. 32 of 2004 concerning Regional Government, particularly regarding the transparent and accountable use of the Regional Income and Expenditure Budget (APBK). Overall, the research concludes that the financial administration system in the Murhum District Office is well-organized, legally compliant, and contributes positively to the realization of good governance practices at the local level
RUMAH BIMBINGAN USAHA KECIL DAN MENENGAH DALAM PENGEMBANGAN KREATIVITAS PENGELOLAAN KEUANGAN MELALUI COMIC STRIP CREATOR Agustyawati, Dwi; Hasni, Hasni; Katjinah, Husnah; Rais.R, Muhammad; Zarliani Uli, Nur; Hamsir, Mega
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 06 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i06.1804

Abstract

This community service program aims to enhance the creativity of Small and Medium Enterprises (SMEs) in financial management through the use of Comic Strip Creator media. The program was conducted in Betoambari District, Baubau City, targeting SME actors who need to improve their skills in recording and managing finances in a creative and engaging way. The method included interactive training, technical mentoring, and hands-on practice in creating comic strips that illustrate business financial situations. The results indicate that participants gained a better understanding of the importance of systematic financial recording and learned to communicate financial concepts visually. This creative approach successfully motivated SMEs actors to adopt more disciplined and communicative financial management practices in their businesses
Analysis of the Influence of Capital Expenditure on the Economic Growth of Baubau City Agustyawati, Dwi; Zarliani Uli, Nur; Farisman, Faisal Setiawan; Anggraini, Selvi
Jurnal Ekonomi Balance Vol. 21 No. 2 (2025): December 2025
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/mmtf6m39

Abstract

This study aims to analyze the influence of capital expenditure on economic growth in Baubau City. Capital expenditure is a crucial component of regional government spending, particularly in supporting infrastructure development and the provision of public assets that generate long-term economic benefits. This research employs a quantitative approach using secondary data obtained from the Regional Financial and Asset Management Agency (BPKAD) of Baubau City and the Central Bureau of Statistics (BPS) for the period 2018–2022. The data include realized capital expenditure and Gross Regional Domestic Product (GRDP) as a proxy for economic growth. Simple linear regression analysis is applied to examine the relationship between capital expenditure and economic growth, supported by classical assumption tests to ensure the reliability of the regression model. The empirical results indicate that capital expenditure has a statistically significant effect on economic growth in Baubau City, with a significance value of 0.000, which is lower than the 0.05 threshold. This finding confirms that increased capital expenditure contributes positively to regional economic performance by stimulating economic activity through a multiplier effect. Investments in fixed assets and infrastructure enhance production capacity, support key economic sectors, and encourage regional development. Overall, the study highlights the strategic role of capital expenditure in promoting sustainable economic growth at the regional level. The findings provide valuable insights for local governments in optimizing budget allocation policies to support economic development and improve regional welfare
IMPLEMENTASI PEMBUKUAN KEUANGAN DIGITAL DAN PEMANFAATAN APLIKASI ACCURATE ONLINE UNTUK WIRAUSAHAWAN MUDA PADA BUMDES “TUNAS HARAPAN” DI DESA GERAK MAKMUR Agustyawati, Dwi; Hidayatullah, Muh.; Suherman, Ansar; Al Zarliani, Wa Ode; Murni, Wa Ode; Rahma Baadi, Tiya
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2091

Abstract

This Community Service Program aims to improve the financial management of BUMDes “Tunas Harapan” through the implementation of digital bookkeeping using Accurate Online. The program employed initial observation, basic accounting training, application training, implementation assistance, and monitoring and evaluation. The results indicate improved understanding of digital financial recording, enhanced ability to prepare structured financial reports, and the establishment of a more transparent and accountable financial administration system. Additionally, the digitalization of bookkeeping increased efficiency and strengthened data-based decision-making among the management team. This program contributes to institutional capacity building and serves as a model for digital financial systems in rural communities.
EDUKASI PENGELOLAAN BIAYA PRODUKSI UNTUK MENINGKATKAN NILAI PRODUK LOKAL DESA KANCINAA KABUPATEN BUTON Uli, Nur Zarliani; Agustyawati, Dwi; Deswan, Muh.; Sania, Sania
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2109

Abstract

This community service activity aims to enhance community understanding of production cost management as an effort to increase the economic value of local products in Kancinaa Village, Buton Regency. The method employed was participatory education through seminars and interactive discussions involving local business actors and community groups. The educational materials focused on introducing production cost components, simple cost calculation techniques, and their relationship with product innovation and downstream processing. The results indicate an improvement in participants’ understanding of production cost management, as reflected in their ability to determine more accurate and rational selling prices. Furthermore, participants were able to identify business opportunities based on local commodities, such as areca nut and coconut, which have the potential to be developed into value-added products. Overall, this activity contributes to strengthening community capacity in managing local enterprises and supports sustainable rural economic development.
Co-Authors Alzarliani, Waode Anggraini, Selvi Ansar Suherman, Ansar Ari, Reza Yayang Daholu, Ahmad Deswan, Muh. Farisatma Farisman, Faisal Setiawan febriyanti febriyanti Hamsir, Mega Hasni Hasni Hastuti Hidayatullah, Muh. Indrawati Indrawati Katjina, Husna Katjinah, Husnah Mahmuda, Dewi Muhammad Rais Murni, Wa Ode Nur Zarliani Uli Pardana, Deki Perdana, Deki Rahma Baadi, Tiya Rais R, Muhammad Rais, Muhamad Rais.R, muhammad Rusdin Rusdin Sania, Sania Suriadi Zakaria, Ferli