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All Journal Jurnal Sinar Manajemen Tadulako International Journal of Applied Management (TaJAM) Accounting Studies and Tax Journal
Mattulada, Andi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Kinerja Keuangan (UMKM) Melalui Kebijakan Pendanaan dan Modal Kerja di Kabupaten Donggala Rajindra, Rajindra; Mattulada, Andi; Guasmin, Guasmin; Anggraeni, Rasmi Nur; Haryani, Sri
Jurnal Sinar Manajemen Vol 5, No 2 (2018): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v5i2.297

Abstract

Kebijakan yang dikeluarkan pemerintah selama era reformasi mengindikasikan adanya keberpihakan untuk mempercepat proses pemberdayaan Usaha Mikro, Kecil dan Menengah (UMKM).  Pemerintah Kabupaten Donggala belum optimal dalam memperhatikan potensi UMKM untuk dikembangkan bukan saja pada pemberian bantuan modal tetapi juga pada aspek Kebijakan Pendanaan dan Kemampuan Modal Kerja, sehingga UMKM belum dapat menunjukkan kinerjanya terutama pada aspek Keuangan. Penelitian ini menggunakan pendekatan kuantitatif, dilakukan di Kabupaten Donggala dengan jumlah sampel 326 dari 1752 populasi. Ada pengaruh kebijakan pendanaan dan modal kerja terhadap kinerja keuangan UMKM di Kabupaten Donggala 
ANALYSIS OF THE INFLUENCE OF REGULATION AND MANAGEMENT INFORMATION SYSTEM ON ASSET MANAGEMENT (EMPIRICAL STUDY ON UPT RADIO SPECTRUM MONITORING, DIRECTORATE-GENERAL OF POSTS AND INFORMATICS RESOURCES) Imalia, Norma; Mattulada, Andi; Haris, Nurhayati
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 1 (2022): Article
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.22 KB) | DOI: 10.59769/tajam.v4i1.25

Abstract

This research aimed to determine the effect of Regulation and Information Systems on Asset Management. This research applied multiple regression analysis method where sampling technique used systematic sampling with purposive sampling. Based on the results of statistical tests, regulations and information systems have an influence on asset management at the UPT Radio Frequency Spectrum Monitoring, Directorate-General of Posts and Informatics Resources. The regulation partially has an influence on asset management at the UPT Radio Frequency Spectrum Monitoring, Directorate-General of Posts and Informatics Resources. The information system partially has an influence on asset management at the UPT Radio Frequency Spectrum Monitoring, Directorate-General of Posts and Informatics Resources. Keywords: Regulation, Information Systems, Asset Management.
THE INFLUENCE OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM AND THE USE OF ACCOUNTING INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS (AN EMPIRICAL STUDY ON THE RADIO FREQUENCY SPECTRUM MONITORING UNIT OF DIRECTORATE GENERAL OF RESOURCES AND EQUIPME Syahriyani, Syahriyani; Mattulada, Andi; Fattah, Vitayanti
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 3 (2022): December : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.394 KB) | DOI: 10.59769/tajam.v4i3.38

Abstract

This research aims to determine the effect of the Government's Internal Control System and the Use of Accounting Information Systems on the Quality of Financial Reports. The samples were taken through the saturated sampling (census) technique, a sampling technique from all population members, as many as 70 respondents. The data used are quantitative and qualitative, and the data sources used are secondary and primary data. The data analysis used in this research is multiple regression analysis. Based on statistical tests on the Government's Internal Control System and the use of Accounting Information Systems, it influences the quality of financial reports at the office of Radio Frequency Spectrum Monitoring Unit, Directorate General of Resources and Equipment of Post and Information Technology. The Government's Internal Control System partially influences the quality of financial reports at the office of Radio Frequency Spectrum Monitoring Unit, Directorate General of Resources and Equipment of Post and Information Technology. Accounting Information Systems partially influences the quality of financial reports at the office of Radio Frequency Spectrum Monitoring Unit of the Directorate General of Resources and Equipment of Post and Information Technology. Keywords: Internal Control System, Accounting Information System, Financial Report Quality.
PENGARUH KECEPATAN LAYANAN DAN KINERJA PEGAWAI TERHADAP EFEKTIVITAS PELAYANAN PUBLIK DENGAN MENGGUNAKAN APLIKASI SANGU PALU DAN APLIKASI SIPD (STUDI PADA KELURAHAN SE-KECAMATAN PALU TIMUR) Fadillah, Raehan; Masdar, Rahma; Mattulada, Andi; Masruddin, Masruddin
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/2jwpkj27

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kecepatan layanan dan kinerja pegawai terhadap efektivitas pelayanan publik dengan aplikasi sangu palu dan aplikasi SIPD. Menggunakan pendekatan kuantitatif dan data primer dengan fokus pada pegawai kelurahan se-kecamatan palu timur dengan jumlah populasi 118 orang pegawai dengan perhitungan sampel menggunakan purposive sampling dan hasil akhir sebanyak 44 responden. Hasil penelitian menunjukkan bahwa variabel utama yang dianalisis, yaitu kecepatan layanan dan kinerja pegawai berperan dalam meningkatkan efektivitas pelayanan publik. Penelitian ini diharapkan  dapat memberikan wawasan mendalam tentang bagaimana penerapan aplikasi sangu palu dan SIPD terhadap efektivitas pelayanan publik. Selain itu, penelitian ini juga akan memberikan rekomendasi lebih lanjut mengenai implementasi yang lebih efektif dari kecepatan layanan dan kinerja pegawai dalam meningkatkan efektivitas pelayanan publik.
THE EFFECT OF REGIONAL ORIGINAL INCOME (PAD) AND TRANSFER INCOME ON CAPITAL EXPENDITURE (Case Study on District and City Governments in Central Sulawesi Province) Ngasang, Allika Fitriyah Salsabila; Ridwan, Ridwan; Mattulada, Andi; Jamaluddin, Jamaluddin
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/fpe71k37

Abstract

This research tends to examine the Influence of Local Original Revenue (PAD) and Transfer Revenue on Capital Expenditure in Regencies/Cities in Central Sulawesi Province. The method used in this study is a quantitative technique with secondary data analysis obtained from the Regional Government Financial Report (LKPD) for the 2021-2023 period. The data analysis technique employed is multiple linear regression to identify the relationship between PAD, transfer revenue, and capital expenditure. The study’s results reveal that PAD has a significantly positive effect on capital expenditure, indicating that increasing PAD encourages higher allocation of capital expenditure. Transfer revenue is also found to have a significantly positive effect on capital expenditure, indicating the important role of fund transfers from the central government in supporting regional development. Generally, this study’s results give implications that PAD management and transfer revenue optimization can be important strategies in increasing capital expenditure capacity for regional development in Central Sulawesi.
Co-Authors Anggraeni, Rasmi Nur Fadillah, Raehan Guasmin Imalia, Norma Jamaluddin Jamaluddin Masruddin Ngasang, Allika Fitriyah Salsabila Nurhayati Haris Rahma Masdar Rajindra Ridwan, Ridwan Sri Haryani Syahriyani, Syahriyani Vitayanti Fattah