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All Journal Katalogis IJBE (Integrated Journal of Business and Economics) Al-Kharaj: Journal of Islamic Economic and Business BERNAS: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) ProBisnis : Jurnal Manajemen Journal of Management and Business Golden Ratio of Data in Summary Worksheet : Jurnal Akuntansi Priviet Social Sciences Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) ManBiz: Journal of Management and Business Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Politik dan Pemerintahan Daerah
Yunus Sading
Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Analysis of The Effectiveness of The Management of The Village Income and Expenditure Budget (APBDes) in Lembantongoa Village Marsanda, M.; Herman Jaya, Andi; Taqwa, Edhi; Sading, Yunus; Musdayati, M.
Golden Ratio of Data in Summary Vol. 4 No. 1 (2024): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i1.518

Abstract

This study aims to assess the effectiveness of the management of the Village Revenue and Expenditure Budget (APBDes) for Stages 1 and 2, which covers the period from January to August 2023 in Lembantongoa Village, Palolo Sub-district, Sigi Regency. The research method applied is a qualitative approach with a descriptive methodology. The study uses two types of data: primary and secondary data, collected through interviews and observations. The subject of this research is Lembantongoa Village, Palolo Sub-district, Sigi Regency. The results of the study include the calculation of the effectiveness ratio for APBDes management in Lembantongoa Village for the year 2023. Among the five activity fields listed in the APBDes of Lembantongoa Village, Palolo Sub-district, Sigi Regency, none are categorized as effective, and only one field is categorized as moderately effective, with an effectiveness rate of 86% in the Empowerment field, while the other fields are classified as less effective, with effectiveness rates ranging from 66-75%. To improve the management of village funds, the Lembantongoa Village Government conducts village deliberations aimed at developing a Village Government Work Plan (RKPDes) that addresses the needs of the community. Through these deliberations, it is hoped that the planned development activities can be effectively implemented. Additionally, it is expected that the Lembantongoa Village Government will conduct training to enhance the capacity of village apparatus so that they can perform their duties and functions more effectively.
Analysis of Income from Palm Sugar Artisans in Makmur Village, Palolo District, Sigi Regency Hafista, Salmah; Yunus, Rita; Sading, Yunus; Haprin, Nuryana; Lutfi, Muhtar
Golden Ratio of Data in Summary Vol. 4 No. 1 (2024): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i1.519

Abstract

This research aims to find out how much Palm Sugar Craftsman earn per month in Makmur Village, the research method is the method used in this research is the qualitative descriptive analysis method. By using primary data sources and secondary data. Data analysis in this research uses the income and revenue analysis method. Based on the results of research in Makmur Village the conclusion is that the income or profit results were IDR 1.098.335. From the receipt of IDR 1.710.000 from sales of Palm Sugar for ninenty pieces of Palm Sugar for a month, valued at eighteen thousand rupiah, the total costs of IDR 611.665 was obtained from fixed costs plus variable costs. To get income or profit, use TR-TC or 1.710.000-611.665 so you will get a result of IDR 1.108.335. The results of the R/C Ratio analysis show that the Palm Sugar business in Makmur Village provides profits with an R/C value shows that the Palm Sugar business in Makmur Village, Palolo District is worth running.
Income elasticity of food expenditure among urban households in Sulawesi: Evidence from engel’s law Nurhaliza, Siti; Ichwan, Mohamad; Yunus, Rita; Taqwa, Edhi; Sading, Yunus
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1424

Abstract

This study examines the responsiveness of food expenditure shares to income changes among urban households in Sulawesi using income elasticity analysis. Employing cross-sectional microdata from the 2023 National Socio-Economic Survey (SUSENAS), comprising 13,933 urban households across six Sulawesi provinces, we calculate arc elasticity for nine income group transitions. The results reveal predominantly negative elasticity values ranging from -0.008 to -0.504, confirming patterns consistent with Engel’s Law. The elasticity pattern exhibits an inverted-curve shape: weak in low-income groups (-0.0103 to -0.091), strengthening in middle-income groups (-0.2 to -0.5), and moderating in the highest transition (-0.059 to -0.268). This reflects critical threshold effects, where middle-income households demonstrate the strongest responsiveness in reallocating expenditures from food to non-food categories. Substantial interprovincial variations emerged, with Gorontalo exhibiting the strongest elasticity (-0.504), while Central Sulawesi showed unique patterns, including positive elasticity at specific transitions. Elasticity values consistently below one confirm food as a necessary good across all provinces. These findings provide crucial policy insights: low-income households require targeted protection through subsidies and social assistance, whereas middle-income households would benefit most from income growth policies. Provincial heterogeneity underscores the need for context-specific rather than uniform regional interventions.
Penguatan Kapasitas Perangkat Daerah melalui Pendampingan Penyusunan Renstra dan Renja Kabupaten Sigi Ahlis, Mohammad; Sading, Yunus; Lutfi, Muhtar; Jokolelono, Eko; Tombolotutu, Andi Darmawati; Nurnaningsih; Rafika, Ika; Nurfadilah Sindika Sari
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i2.17144

Abstract

Penguatan kapasitas perangkat daerah menjadi prasyarat penting untuk meningkatkan kualitas perencanaan pembangunan melalui dokumen Rencana Strategis (Renstra) dan Rencana Kerja (Renja). Di Kabupaten Sigi, penyusunan dokumen perencanaan masih menghadapi kendala berupa lemahnya koordinasi lintas OPD, ego sektoral, belum terintegrasinya SIPD dan SIKD, serta rendahnya pemahaman aparatur terhadap perencanaan berbasis kinerja. Kegiatan pengabdian ini bertujuan memperkuat kapasitas perangkat daerah dalam penyusunan Renstra Tahun 2025–2029 dan Renja Tahun 2025 melalui pendampingan teknis yang terintegrasi dan kolaboratif. Pendampingan dilaksanakan selama enam bulan pada tahun 2024 dengan pendekatan kolaboratif, partisipatif, dan aplikatif melalui tahapan identifikasi kebutuhan, penyusunan materi, pendampingan teknis daring dan luring, serta evaluasi dan penyelarasan dokumen. Kegiatan luring berlangsung di BAPPELITBANGDA Kabupaten Sigi menggunakan metode Diskusi Kelompok Terpumpun dan melibatkan OPD strategis, termasuk BPKAD, Badan Pendapatan Daerah, Dinas Lingkungan Hidup, serta OPD urusan perempuan dan kependudukan. Hasil kegiatan menunjukkan peningkatan pemahaman aparatur terhadap keterkaitan dokumen perencanaan, penguatan kemampuan merumuskan program dan indikator kinerja, serta meningkatnya koordinasi lintas OPD sehingga dokumen Renstra dan Renja lebih selaras, realistis, dan berorientasi hasil. Kata Kunci: Penguatan Kapasitas; Renstra; Renja; Pendampingan Teknis; Koordinasi OPD
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; Yunus Sading; Muhtar Lutfi; Musdayati Musdayati; Mukhtar Tallesang
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.
Analisis Pengaruh Jumlah Penduduk dan Belanja Daerah terhadap Produk Domestik Regional Bruto (PDRB) di Provinsi Sulawesi Tengah Tahun 2015-2022 Widya Amelia; Rita Yunus; Yunus Sading; Muhtar Lutfi; Musdayati Musdayati
Jurnal Politik dan Pemerintahan Daerah Vol. 6 No. 2 (2024): Desember
Publisher : Universitas Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36355/jppd.v6i2.178

Abstract

Menurut nilai pertumbuhan Produk Domestik Regional Bruto (PDRB), pertumbuhan ekonomi adalah proses perbaikan kondisi perekonomian suatu negara secara terus-menerus dalam jangka waktu tertentu. Penelitian ini mengkaji bagaimana pengaruh jumlah penduduk dan belanja daerah terhadap Produk Domestik Regional Bruto (PDRB) pada kabupaten dan kota di Provinsi Sulawesi Tengah. Penelitian ini menggunakan metode deskriptif analitis kuantitatif. Temuan penelitian menunjukkan bahwa 1) Di kabupaten dan kota di Provinsi Sulawesi Tengah, jumlah penduduk mempunyai pengaruh yang baik dan signifikan terhadap PDRB. 2) Di kabupaten dan kota di Provinsi Sulawesi Tengah, belanja daerah berpengaruh signifikan dan positif terhadap Produk Domestik Bruto (PDRB). Dengan kata lain, PDRB Provinsi Sulawesi Tengah dapat meningkat sebagai respons terhadap pertumbuhan penduduk dan peningkatan investasi daerah.
The Effectiveness Of Distribution Direct Cash Assistance On The Poverty Level In Lambara Village, Tawaeli District Sutarye Pujangan; Andi Herman Jaya; Yunus Sading; Rita Suirlan; Santi Yunus
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11815

Abstract

This study aims to analyze the effectiveness of the distribution direct cash assistance to the poverty level in Lambama Village, the research uses a descriptive method with an approach. The research population amounted to 239 Heads of Families, while the sample of 71 respondents was determined using the Slovin formula. Data collection was carried out through the distribution of questionnaires using the Guttman scale, while data analysis used effectiveness analysis with reference to theory. The results of the study showed that the effectiveness of direct cash assistance distribution obtained a value of 75.1 percent, so it was included in the effective category. In detail, the target accuracy indicator obtained a score of 77.4 percent (effective), the accuracy of the amount of assistance 100 percent (very effective), the timeliness of 81.6 percent (very effective), the accuracy of administration 100 percent (very effective), the accuracy of price 100 percent (very effective), and socialization and service 100 percent (very effective). However, the indicator of meeting basic needs only obtained a score of 42.2 percent (quite effective), while the indicator of reducing the burden of poverty obtained a value of 0 percent (ineffective). These findings show that although the implementation of direct cash assistance distribution has gone well according to the provisions, the assistance provided has not been able to reduce the poverty level significantly. Therefore, supporting programs are needed in the form of community economic empowerment, increasing employment opportunities, and updating beneficiary data so that the impact of direct cash assistance on poverty reduction can be more optimal.
Analisis Pemanfaatan Media Sosial dalam Peningkatan Penjualan Produk Kuliner: Studi Kasus pada Usaha Mf Dessert Yulisdianti Arafah; Failur Rahman; Edhi Taqwa; Yunus Sading; Musdayanti
ManBiz: Journal of Management and Business Vol. 3 No. 3 (2024): ManBiz: Journal of Management and Business 
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i3.5571

Abstract

Technology is developing very rapidly which has many consequences in the field of human life, especially the development of technology in the field of the internet. As a result of these advancements, trading systems, ways of transacting, and marketing systems will all undergo a revolution. Previously, you had to meet the merchant in person if you wanted to buy something. As a result, the distance between the seller and the buyer is quite short. However, with technological breakthroughs, especially in the realm of the internet, all barriers of distance, time, and cost can be easily overcome. One type of internet technology development that can help build a business is the use of social media. MF Dessert is a business established in 2021 that provides a variety of dessert menus such as Haunted Chocolate, Mille Crepes and Fruit Salad. This study aims to find out the analysis of the use of social media in increasing sales culinary products (case study on MF Dessert business). This study uses a qualitative descriptive approach. The results of the research obtained are that the social media used are WhatsApp, Facebook and Instagram, where the use of Whatsapp is more often used than Facebook and Instagram and MF Dessert's business sales have increased by using social media. In conclusion, the use of social media makes it easier for dessert sales that reach more many consumers and social media that is more often used is WhatsApp, the amount of profit obtained from online sales in November is more than Rp. 170,000 compared to direct/offline sales in October. So that the number of sales of MF Dessert's business increased by using social media.
Co-Authors Abdul Rahmat Abdul Rahmat Adnyani, Ni Kadek Ayu Sri Wida Afandhi Afandhi Ahlis, Mohammad Alfiana Alfiana Amal, Husaeva Amelia, Widya Andi Herman Jaya Ardiyanti, Rina Ardiyanti, Rina Armin Armin, Armin Armin Muis Aurelie, Eko Putra Badria, Badria Chaerul Anam 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 Millias Tuty Fathia Fathia Fitra Fitra, Fitra Giska Putri Hafista, Salmah Ika Rafika Irfan Irfan Kalvin Albert Parinding Kezia Verty Laendatu Paembonan Lutfi, Muhtar M. Anwar Nasruddin M. Marsanda M. Musdayati Marsanda, M. Marselina Lian Marselina Lian MMSI Irfan ,S. Kom Mohamad Ichwan Monduu, Elisabet Muhilannuri Muhtar Lutfi Mus dayanti Musdayanti Musdayanti yanti Musdayanti, M. Musdayati Musdayati Musdayati Musdayati Musdayati Musdayati, M. Musdayati, Musdayati Muthahar, La Ode Muhammad N. Nurbaeti Nur Annisa Lutaan Dongi Nur, Putri Alya Nurbaeti, N. Nurfadilah Sindika Sari Nurnaningsih Nurnaningsih Nurnaningsih, N. Nuryana Haprin Dj Achmad Paskual, Meity Ferdiana Patta Tope Putri Rahmadani Putri Rahmadani, Putri Rezaldi, Rezaldi Rita Suirlan Rita Yunus S. Suparman S. Suparman Salmah Hafista Sarah Prisillya Tiara M Setiawati, Eka Ayu Siti Nurhaliza Sri Wulan, Sri Suparman Suparman Sutarye Pujangan Tallesang, Mukhtar Tenge, Erna Tinadji, Selvika Tombolotutu, Andi Darmawati Tuty, Farida Milias Umam, Sirajul Vera Sri Endah Cicilia Wahyul Wahyul Wahyul Widya Amelia Yohan Yohan Yohan Yohan Yulisdianti Arafah Yulisdianti Arafah Yunus, Santi Zubair, Muchammad