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All Journal Katalogis IJBE (Integrated Journal of Business and Economics) Jurnal Politik dan Pemerintahan Daerah Studi Ilmu Manajemen dan Organisasi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains ProBisnis : Jurnal Manajemen Journal of Management and Business Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Golden Ratio of Data in Summary Worksheet : Jurnal Akuntansi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) ManBiz: Journal of Management and Business J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Yunus Sading
Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Peranan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Poso Tahun 2017-2021 Sarah Prisillya Tiara M; Muhtar Lutfi; Yunus Sading; Edhi Taqwa; Musdayati Musdayati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3618

Abstract

Penelitian ini membahas peranan retribusi daerah terhadap PAD Kabupaten Poso. Penelitian ini bertujuan untuk mengetahui kontribusi retribusi daerah serta efektivitas retribusi daerah terhadap PAD yang ada di Kabupaten Poso. Metode analisis data yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan mengambil data langsung ke Badan Pendapatan Daerah (BAPENDA) Hasil penelitian menunjukkan bahwa: (1) Persentase kontribusi PAD dari sumber retribusi daerah dari tahun 2017 sampai 2021 yaitu rata-rata sebesar 7,37 persen saja 100 persen artinya 92,63 yaitu sumber penerimaan yang didapatkan dari pajak daerah, hasil pengelolaan daerah yang dipisahkan dan lain-lain PAD yang sah. (2) Rata-rata persentase efektivitas retribusi daerah yang diperoleh sebesar 83,24 persen dari 100 persen yang berarti bahwa cukup efektifnya retribusi daerah yang memberikan pengaruh juga terhadap pendapatan asli daerah Kabupaten Poso.
Analisis Pendapatan Usaha Industri Kerajinan Batok Kelapa Giska Craft Di Kota Palu Faisal Faisal; Ika Rafika; Edhi Taqwa; Yunus Sading; Nurnaningsih Nurnaningsih
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7537

Abstract

Kerajinan batok kelapa Giska Craft adalah usaha yang memproduksi kerajinan seperti peralatan dapur, peralatan mandi, dan teko. Penelitian ini bertujuan untuk menganalisis pendapatan usaha. Metode analisis data yang digunakan meliputi analisis biaya yang terdiri dari TC, TR, keuntungan (π), serta analisis kelayakan (R/C Ratio)). Hasil penelitian menunjukkan bahwa rata-rata penerimaan usaha ini adalah Rp7.450.000/bulan, dengan biaya produksi sebesar Rp1.382.166/bulan. Biaya produksi ini terdiri dari biaya tetap Rp37.166/bulan dan biaya variabel Rp1.315.000/bulan. Berdasarkan analisis data, pendapatan usaha Giska Craft adalah Rp6.067.834/bulan. Berdasarkan perhitungan kelayakan usaha (R/C Ratio) diperoleh nilai (R/C Ratio) 5.39 atau 5.39>1, Ini berarti bahwa setiap pengeluaran sebesar Rp1 menghasilkan penerimaan sebesar Rp5.39, sehingga total penerimaan melebihi modal yang dikeluarkan. Maka dapat disimpulkan bahwa usaha usaha kerajinan batok kelapa Giska Craft dianggap menguntungkan dan layak untuk dijalankan.
Analisis Pengeluaran Pemerintah Dan Angka Kemiskinan Provinsi Sulawesi Tengah Tahun 2019-2023 Marselina Lian; Laendatu Paembonan; Kalvin A. Parinding; Santi Yunus; Yunus Sading
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7898

Abstract

Garis kemiskinan merupakan suatu nilai pengeluaran minimum kebutuhan makanan dan non makanan yang di pergunakan sebagai suatu batas untuk mengelompokan penduduk miskin atau tidak miskin. Sementara itu, pengeluaran pemerintah merujuk pada belanja yang dilakukan pemerintah untuk berbagai keperluan, termasuk program-program social terutama di bidang pendidikan dan bidang kesehatan. Penelitian ini sendiri bertujuan untuk menganalisis pengeluaran pemerintah di bidang pendidikan dan kesehatan. Dalam penelitian ini, metode analisis yang di gunakan adalah metode pendekatan kualitatif dengan tipe penelitian deskriptif untuk menganalisis pengeluaran pemerintah di bidang pendidikan dan bidang kesehatan provinsi Sulawesi Tengah. Tingkat kemiskinan Sulawesi Tengah menurun dari 14,45 persen pada tahun 2016 menjadi 12,41 pada tahun 2023. Pengeluaran pemerintah di sektor Pendidikan dan kesehatan memberikan pengaruh negative terhadap tingkat kemiskinan, artinya peningkatan anggaran berkontribusi pada penurunan Tingkat kemiskinan di provinsi Sulawesi Tengah.
Strategi Pengembangan Ekonomi Lokal Berbasis Komoditas Kopi Robusta di Desa Watutau Kecamatan Lore Peore Irfan, Irfan; Sading, Yunus; Lutfi, Muhtar; Musdayati, Musdayati; Tallesang, Mukhtar
Jurnal Politik dan Pemerintahan Daerah Vol 6, No 1 (2024): Juni
Publisher : Universitas Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36355/jppd.v6i1.163

Abstract

Penelitian ini bertujuan untuk mengetahui strategi pengembangan ekonomi lokal berbasis kopi di Desa Watutau Kecamatan Lore Peore dalam mengembangkan kopi robusta menggunakan metode deskriptif dengan pendekatan SWOT. Hasil penelitian menunjukkan bahwa strategi yang digunakan untuk meningkatkan budidaya kopi robusta di Desa Watutau melibatkan faktor-faktor kekuatan seperti lokasi geografis yang sesuai, pengalaman petani dalam pengelolaan budidaya kopi, dan kualitas kopi yang baik, sumber daya alam yang melimpah Namun, terdapat juga hambatan dalam distribusi hasil tani kopi robusta di Desa Watutau, seperti sumber daya manusia yang rendah, pengetahuan akan pengembangan kopi yang minim.  Dengan demikian, penelitian ini memberikan gambaran tentang potensi dan tantangan dalam pengembangan ekonomi lokal berbasis kopi robusta di Desa Watutau, serta merumuskan strategi yang dapat meningkatkan hasil produksi dan distribusi kopi robusta di wilayah tersebut.
Analysis of Leading Sectors and Structural Shifts in the Economy in Tojo Una-Una District in 2019-2023 Rezaldi, Rezaldi; Yunus, Santi; Sading, Yunus; Yunus, Rita; Musdayati, Musdayati
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1718

Abstract

This study aims to analyse the leading sectors and shifts in economic structure in Tojo Una-Una Regency between 2019 and 2023, using the Location Quotient (LQ) and Shift-Share Analysis methods. The main objective of the research is to identify sectors that play an important role in regional economic growth and evaluate the factors that affect the performance of these sectors. The data used includes the Gross Regional Domestic Product (GRDP) of Tojo Una-Una Regency and Central Sulawesi Province during the period. The results of the analysis show that the agriculture, forestry and fisheries sector and the services sector such as education, health and accommodation provision have a major contribution to the regional economy. The Real Estate sector was recorded as the sector with the highest LQ, indicating enormous growth potential. In contrast, the manufacturing and mining sectors experienced a significant decline in competitiveness. Shift-Share analysis shows that most of the growth of the leading sectors is influenced by local factors, with the agricultural sector being the main contributor in the shift of the regional economy. This study recommends infrastructure development, labour quality improvement, as well as policies that support non-base sectors to improve the competitiveness and diversification of the regional economy.
Analysis of the Effectiveness and Efficiency of Regional Financial Management of Sigi Regency for the Period 2020-2024 Fitra, Fitra; Herman Jaya, Andi; Sading, Yunus; Paembonan, Laendatu; Musdayati, Musdayati
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1785

Abstract

Regional financial management plays a pivotal role in attaining development objectives and enhancing community welfare particularly in fledgling regions like Sigi Regency. Regional governments' fiscal performance gets thoroughly evaluated via wonky effectiveness and efficiency metrics quite essential for assessing resource management skills and revenue goals. The goal of this research is to evaluate the financial performance of Sigi Regency. The study utilised secondary data from the Sigi Regency APBD for the 2020-2024 budget cycle. In order to assess the financial effectiveness and efficiency of the region, the analysis method involved calculating the Effectiveness Ratio and Financial Efficiency Ratio. The findings indicate that, on the whole, the financial effectiveness ratio of Sigi Regency during the 2020-2024 period has reached a highly effective level. This suggests that the local government of Sigi Regency has effectively managed to achieve the expected Regional Original Revenue (PAD), thereby maximising the potential of PAD to support the region's development. Meanwhile, the financial efficiency of Sigi Regency from 2020 to 2024 generally remained at a lower and less efficient level. This indicates that the ratio of revenue to expenditure was not optimal. Even during the periods of 2020, 2021, 2022, and 2024, the efficiency ratio exceeded 100 percent.
ANALISIS KINERJA KEUANGAN DAERAH PROVINSI SULAWESI TENGAH TAHUN 2016-2023 Nur, Putri Alya; Tope, Patta; Sading, Yunus
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6365

Abstract

This study aims to analyze the regional financial performance in terms of revenue variance, fiscal decentralization, financial independence, effectiveness, and efficiency of regional finance, as well as to examine the influence of financial performance on the economic growth rate in Central Sulawesi Province for the period 2016–2023. A quantitative approach was employed, using two methods of analysis: descriptive analysis based on financial ratios to evaluate regional financial performance, and log-log regression analysis to measure the elasticity of the influence of financial performance variables on economic growth. The results show that during the 2016–2023 period: (1) Regional financial performance, based on revenue variance analysis, generally met the established criteria, with revenue realization tending to exceed the budget. The fiscal decentralization ratio fell into the medium category, while the level of financial independence was relatively low, indicating a high dependency on the central government in an instructive relationship pattern. The effectiveness ratio of locally generated revenue (PAD) demonstrated a highly effective performance; however, the efficiency ratio of financial management was still relatively low. (2) The regression analysis results indicated that the financial independence ratio, PAD effectiveness, and financial efficiency did not have a significant influence on regional economic growth. These findings suggest that although the effectiveness of regional financial management is good, the low level of independence and suboptimal efficiency remain obstacles to promoting economic growth. Additionally, economic growth in Central Sulawesi Province is more heavily influenced by private sector activities and the dominance of the mining sector. 
Analysis of Marketing Mix Factors Influencing Handicraft Sales Christianda, Dewi Citra; Jokolelono, Eko; Sading, Yunus; Jaya, Andi Herman; Musdayati, Musdayati
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1750

Abstract

The MSME sector plays a crucial role in Indonesia's economy. In Palu City, MSMEs absorb 97% of Palu City's workforce, making the handicraft industry vital for economic growth and cultural preservation. Mantikulore sub-district houses 11 handicraft industries, primarily ebony-based products, but faces competitive challenges in product quality, pricing, location, and promotion. Research indicates that product quality and business location significantly influence consumer purchasing decisions, highlighting the need to understand these factors for strategic industry development. The primary objective of this study is to examine the various elements that impact the selling of handicrafts within Mantikulore sub-district in Palu City. The methodology employed in this research involves descriptive analysis, with data being gathered through a quantitative survey utilising a Likert scale and the Spearman rank correlation test. The findings from the analysis indicate that the quality of the product has a notably strong connection to sales, displaying a correlation coefficient of 0.80 (p < 0.05). Additionally, factors such as pricing and location also play a significant role in driving sales, with correlation coefficients of 0.77 (p < 0.05) and 0.74 (p < 0.05) respectively.  Conversely, it was found that promotional activities do not contribute significantly to boosting sales, as indicated by a coefficient of -0.067 (p > 0.05), suggesting that the current promotional strategies in place are ineffective in increasing sales.
The Effect of Economic Growth, Regional Own Revenue, and General Allocation Fund on Capital Expenditure in Central Sulawesi Province Busman, Muh. Rafli; Yunus, Rita; Sading, Yunus; Taqwa, Edhi; Yunus, Santi; Jaya, Andi Herman; Busman, Busman
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1754

Abstract

Despite the robust economic growth and rising regional income, capital expenses in Central Sulawesi are still relatively low in comparison to operational costs. This raise worries about how effective the fiscal capacity is in promoting development through public investments.  This study aims to examine the impact of Economic Growth, Regional Own Revenue (PAD), and General Allocation Fund (DAU) on Capital Expenditure across Central Sulawesi Province. The research will draw upon secondary data spanning five years (2020-2024) from the Central Statistics Agency (BPS) and BAPPEDA covering all regencies and cities within Central Sulawesi Province. The methodology follows a quantitative approach using Multiple Linear Regression Analysis with Panel Data. The investigation focuses on three independent variables - Economic Growth, Regional Own Revenue (PAD), and General Allocation Fund (DAU) and their relationship to the dependent variable of Capital Expenditure. The findings indicate that all three variables collectively contribute positively to capital expenditure, largely influenced by the highly significant PAD variable with a positive coefficient (p-value = 0.0000). Partially, economic growth and DAU are not significant despite having positive but very low coefficient values. PAD is the only factor that has a strong and beneficial effect on capital spending. This suggests that regions receiving more PAD tend to allocate more funds towards capital expenditure. The statistical analysis of the regression model in this research indicates its significance and ability to accurately explain changes in capital spending.
Efektivitas Alokasi Dana Desa dalam Meningkatkan Industri Kecil Menengah di Desa Kalukubula Setiawati, Eka Ayu; Sading, Yunus; Parinding, Kalvin A.; Jokolelono, Eko; Nurnaningsih, Nurnaningsih
Studi Ilmu Manajemen dan Organisasi Vol. 6 No. 2 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i2.4645

Abstract

Purpose: This study examines the extent of the utilization of village fund allocation to develop small and medium industries in Kalukubula village, Sigi Biromaru Sub-District. Method/approach: This study employs a qualitative method with a descriptive approach. Data collection techniques were carried out through observations, interviews, and documentation. The informants included village government officials and small-to medium-sized industry actors who received village fund support. This study applies Richard M. Steers' (1985) theory of Effectiveness, focusing on three indicators: goal achievement, adaptation, and integration. Results/findings: The results obtained by the author in this research show that the effective utilization of village funds enhances small and medium enterprises through support for business capital and equipment in Kalukubula Village, based on three indicators of effectiveness: achievement of goals, where support from village funds not only successfully increases community income but also creates business independence; adaptation by providing training facilities and offering assistance in infrastructure that meets the needs of entrepreneurs; and integration, where the Kalukubula Village Government has conducted socialization regarding the use of village funds. Conclusion: The allocation of village funds in Kalukubula Village has proven to be fairly effective in supporting the development of small and medium industries based on Steers' three organizational effectiveness indicators. Limitations: This research was limited by time and was only conducted in one village as a case study. Contribution: This study provides recommendations to the village government to maximize the use of village funds for the development of small and medium industries to improve the village economy.
Co-Authors Abdul Rahmat Abdul Rahmat Adnyani, Ni Kadek Ayu Sri Wida Afandhi Afandhi Alfiana Alfiana Amal, Husaeva Amelia, Widya Andi Herman Jaya Ardiyanti, Rina Ardiyanti, Rina Armin Armin, Armin Armin Muis Armin Muis Aurelie, Eko Putra Badria, Badria Busman Busman, Busman Busman, Muh. Rafli Chaerul Anam Christianda, Dewi Citra Dewi sartin Dini Angraini Dongi, Nur Annisa Lutaan Dyah, Tri Murti Ayu Edhi Taqwa Eko Jokolelono Elfine Louise Abu Elfine Louise Abu Elfine Louise Abu, Elfine Louise Abu Failur Rahman Faisal Faisal Faisal Faisal Farida Milias Tuty Fathia Fathia Fitra Fitra, Fitra Giska Putri Hafista, Salmah Ika Rafika Ika Rafika Kalvin Albert Parinding Kezia Verty Laendatu Paembonan Lutfi, Muhtar M. Anwar Nasruddin M. Marsanda M. Musdayati Marsanda, M. Marselina Lian Marselina Lian Meity Ferdiana Paskual Meyti Ferdiana Paskual MMSI Irfan ,S. Kom Monduu, Elisabet Muhilannuri Muhtar Lutfi Mus dayanti Musdayanti Musdayanti yanti Musdayanti, M. Musdayati Musdayati Musdayati Musdayati, M. Musdayati, Musdayati Muthahar, La Ode Muhammad N. Nurbaeti Nur Annisa Lutaan Dongi Nur, Putri Alya Nurbaeti, N. Nurnaningsih Nurnaningsih Nurnaningsih, N. Nuryana Haprin Dj Achmad Paskual, Meyti Ferdiana Patta Tope Putri Rahmadani Putri Rahmadani, Putri Rafika, Ika Ravika Rismawati Rezaldi, Rezaldi Risnawati Rita Suirlan Rita Yunus S. Suparman S. Suparman Salmah Hafista Santi Yunus Santi Yunus Sarah Prisillya Tiara M Setiawati, Eka Ayu Sri Wulan, Sri Suparman Suparman Tallesang, Mukhtar Tenge, Erna Tinadji, Selvika Tuty, Farida Milias Umam, Sirajul Vera Sri Endah Cicilia Wahyul Wahyul Wahyul Yohan Yohan Yohan Yohan Yohan Yulisdianti Arafah Yulisdianti Arafah Yunus, Santi Zubair, Muchammad