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All Journal Katalogis JAM : Jurnal Aplikasi Manajemen Jurnal SOLMA Jurnal Politik dan Pemerintahan Daerah Economics and Digital Business Review Studi Ilmu Manajemen dan Organisasi Transekonomika : Akuntansi, Bisnis dan Keuangan 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 Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) ManBiz: Journal of Management and Business J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Edhi Taqwa
Ilmu Ekonomi Studi Pembangunan, Universitas Tadulako
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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 Kinerja Belanja Langsung Kabupaten Morowali Utara Tahun 2017-2022 Andina Pangala; Santi Yunus; Edhi Taqwa; Rita Yunus; Musdayati Musdayati
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.v4i2.7093

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja varians belanja, pertumbuhan belanja, keserasian belanja dan efisiensi belanja. Jenis penelitian adalah deskriptif. Metode analisis yang digunakan adalah analisis deskriptif dengan menggunakan analisis varians belanja, analisis pertumbuhan belanja, analisis keserasian belanja dan rasio efisiensi belanja. Hasil penelitian menyimpulkan bahwa kinerja varians belanja langsung Kabupaten Morowali Utara berada pada kategori kurang baik dikarenakan realisasi belanja lebih kecil dibanding anggaran belanja. Kinerja pertumbuhan belanja langsung Kabupaten Morowali Utara fluktuasi selama 5 tahun terakhir dan meningkat pada Tahun 2022. Kinerja keserasian belanja langsung Kabupaten Morowali Utara berada pada kategori baik. Kinerja efisiensi belanja langsung Kabupaten Morowali Utara sudah efisien.
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.
Transformasi Struktur Ekonomi Dan Sektor Unggulan Di Sulawesi Tengah Lare Murwokolo Cokro; Eko Jokolelono; Edhi Taqwa; Rita Yunus; Santi Yunus
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 3: April 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i3.8422

Abstract

Penelitian ini bertujuan untuk mengidentifikasi struktur perekonomian serta sektor-sektor unggulan di Kabupaten/Kota di Provinsi Sulawesi Tengah selama periode 2014–2023. Metode analisis yang digunakan dalam studi ini adalah pendekatan kuantitatif melalui analisis Location Quotient (LQ), Dynamic Location Quotient (DLQ), dan analisis Shift Share untuk menentukan sektor basis, potensi pengembangan, serta pola transformasi ekonomi wilayah. Data penelitian menggunakan data sekunder berupa kontribusi sektor ekonomi terhadap Produk Domestik Regional Bruto (PDRB) di Kabupaten/Kota Provinsi Sulawesi Tengah.Hasil penelitian menunjukkan bahwa sektor Pertanian, Kehutanan, dan Perikanan masih menjadi sektor basis utama di sebagian besar wilayah Sulawesi Tengah dengan nilai LQ > 1, mengindikasikan sektor ini masih dominan dalam perekonomian regional. Berdasarkan analisis DLQ, sektor yang memiliki potensi pengembangan signifikan ke depan adalah sektor industri pengolahan serta sektor perdagangan dan jasa. Hasil analisis Shift Share menunjukkan adanya kecenderungan transformasi struktur ekonomi dari sektor primer menuju sektor sekunder dan tersier, khususnya di 8 dari 13 Kabupaten/Kota yang diteliti. Penelitian ini menyimpulkan bahwa struktur ekonomi di Sulawesi Tengah sedang mengalami transisi menuju industrialisasi dan ekonomi berbasis jasa, meskipun sektor pertanian masih memegang peranan dominan. Oleh karena itu, diperlukan kebijakan strategis dalam mendorong sektor-sektor potensial tersebut, agar transformasi ekonomi dapat berjalan secara optimal dan berkelanjutan di masa depan.
Analisis Pendapatan Usaha Batako Rojak Di Desa Sunju Kecamatan Marawola Saljum Muliyani; Santi Yunus; Edhi Taqwa; Musdayati, Musdayati; Yohan, Yohan
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.8408

Abstract

Berdasarkan penelitian ini bertujuan agar dapat mengetahui besaran pendapatan Usaha Cetak Batako Rojak mengetahui program pemerintah dalam memajukan Usaha Cetak Batako Rojak di Desa Sunju Kecamatan Marawola Penelitian ini adalah penelitian kuantitatif metode wawancara. Hasil wawancara menujukan peran pemerintah Desa Sunju dalam. pendampingan pada pelaku UMKM di Desa Sunju, dilakukan pendataan terhadap UMKM permodalan usaha agar dapat mengembangkan dalam usahanya dalam analisis pendapatan cetak Batako. Rojak dalam satu bulan proses produksi Batako diketahui penerimaan yang diperoleh sebesar Rp16.800.000 per bulan. Untuk biaya total yang digunakan dalam produksi sebesar Rp9.636.582 perbulan, dan berdasarkan analisis kelayakan R/C Ratio Usaha Cetak Batako Rojak mendapatkan 1,74 artinya setiap 1 rupiah pengeluaran Usaha Cetak Batako Rojak akan memberikan manfaat sebesar 1,74 sehingga suatu usaha akan dinyatakan layak karena nilai R/C yang diperoleh 1. Mengembangkan usaha penting untuk dilakukan dengan memaksimalkan pemanfaatan sumberdaya yang ada di Desa Sunju. Bantuan modal usaha dari pemerintah sangat dibutuhkan untuk pengembangan usaha. Selain modal pendampingan dari pemerintah juga dibutuhkan agar Usaha Cetak Batako Rojak dapat bersaing dengan produk lainnya yang sejenis.
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.
Analysis of Regional Independence of Palu City Central Sulawesi Province of 2019-2023 Period Mulkifli, Mulkifli; Musdayati, Musdayati; Taqwa, Edhi; Jaya, Andi Herman; Haprin, Nuryana
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.v4i3.1755

Abstract

This study focuses on the problem of limited autonomy in regional finances, as regions continue to depend heavily on funds allocated by the central government. This research aims to analyze Regional Original Income in an effort towards regional independence. The analytical method used is a descriptive method using quantitative data sourced from the Palu City Central Statistics Agency in the 2019-2023 research period. The analytical tools used are the Independence Ratio, Effectiveness Ratio and Degree of Fiscal Autonomy formulas. Based on calculations and analysis, the results obtained show that the Palu City Regional Financial Independence Ratio for the 2019-2023 period is classified in the medium category (25.70%). This shows that the regional financial independence of the City of Palu, although still low, indicates progress, even though the regional finances of the City of Palu are still very dependent on the components of Transfer Funds and Other Legitimate Income. In accordance with the assessment criteria for the level of effectiveness of the Palu City government's revenue, it is included in the effective category (112.75%). This is demonstrated by the PAD realization figure exceeding the PAD value targeted by the Palu City Government. The analysis of the value obtained for the Degree of Fiscal Independence for the City of Palu for the 2019-2023 period are in the medium criteria (20.16%). In other words, although regional spending still depends on Transfer Funds and Other Legal Revenue Funds, the financial independence of the City of Palu is increasingly showing a significant increase.
Analysis of Regional Revenue of Palu City for the 2019-2023 Period Diki, Diki; Musdayati, Musdayati; Taqwa, Edhi; Jaya, Andi Herman; Haprin, Nuryana; Ugochukwu, Mmaduabuchi Onwunyi; Agbogun, Oghenekparobo Ernest
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.905

Abstract

Indonesia's regional autonomy policies aim to enhance local fiscal independence, yet most regions, including Palu City, remain heavily dependent on central government transfers. This study analyzes the Local Revenue (Pendapatan Asli Daerah/PAD) of Palu City from 2019 to 2023. The research aims to understand the growth dynamics, contribution, elasticity, and effectiveness of PAD, particularly in the aftermath of the 2018 natural disasters and the Covid-19 pandemic. A quantitative approach was employed using formulas for growth, contribution, elasticity, and effectiveness to analyze secondary data on PAD components. The analysis focused on evaluating fiscal performance and resilience. PAD growth during 2019–2022 showed fluctuations, influenced by the 2018 earthquake, tsunami, and liquefaction, as well as the Covid-19 outbreak in 2021. These events led to decreased tax and retribution contributions and impacted other legitimate revenues. Elasticity analysis revealed that PAD is elastic which indicating that changes in revenue components significantly affect overall local revenue. Budget effectiveness analysis showed that PAD realization consistently met or exceeded targets. The findings highlight the need for diversification of revenue sources to enhance fiscal resilience. High elasticity values suggest that local financial planning must be adaptive to economic and social changes. The Palu City Government is advised to optimize tax and levy collection, explore alternative revenue streams, and build partnerships with the private sector. In anticipation of future shocks, establishing fiscal risk mitigation strategies such as reserve funds are essential. Effective budget management should continue to be prioritized through efficient expenditure practices.
Analisis Pendapatan Dan Kelayakan Usaha DAMIU Di Desa Tambarana Adnyani, Ni Kadek Ayu Sri Wida; Sading, Yunus; Taqwa, Edhi; Jaya, Andi Herman; Achmad, Nuryana Haprin DJ
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.v6i2.4646

Abstract

Purpose: This study aimed to analyze the income and feasibility of the refill drinking water depot industry in Tambarana Village, Poso Pesisir Utara District. The objective is to assess business viability, both theoretically and economically. Methodology/approach: A quantitative descriptive approach was used to collect primary data from business owners through interviews and field observations. Financial analysis was performed using the revenue-cost (R/C) ratio to determine business feasibility. Results/findings: The results indicate that the total monthly income from the refill drinking water depot industry in Tambarana Village reaches Rp. 10,578,728 or an average of Rp. 2,115,745 per business unit. The R/C ratio obtained was 1.68, which implies that the business is feasible to operate, as the ratio exceeds 1. This means that the revenue earned is greater than the total costs incurred. Conclusion: Based on the R/C ratio, the industry is considered theoretically feasible. However, in practical economic terms, the income generated is only sufficient to meet the basic daily needs of the entrepreneurs and has not yet reached a level that allows for business development or its expansion. Limitations: This study focused solely on a single village and did not compare similar businesses in other regions, which may limit the generalizability of the findings. Contribution: This study provides insight into the financial viability of small-scale water refill businesses in rural areas and can serve as a reference for local governments or stakeholders aiming to support microenterprises through training, capital assistance, or marketing  strategies.
Strategi Peningkatan Nilai Tambah dan Pendapatan Nelayan Tangkap Berbasis Tepung Ikan untuk Meraih Potensi Pasar Pakan Ternak Unggas sebagai Monoarfa, Hilda; Chalil, .; Taqwa, Edhi
Jurnal Aplikasi Manajemen Vol. 13 No. 1 (2015)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

 The short-term goal of the study is to formulate fishermen 's revenue value - added strategy in fish flour productions in order to reach potential poultry food market as an effort to reduce imported dependence of fish flour in Indonsia. The long-term goal of the study refers to the MP3EI is implementation of value-added enhancements strategy for fishermen through programs and activities in order to fulfill the market demand in order to increase the income and welfare of fishermen in Tojo Una-Una, Central Sulawesi of Indonesia. The sample is limited to fishermen who have fishing gear boats and motor boats. The location of this study is in the Ampana City District ( Dondo village and Labuan village), Tojo District (Uekuli village and Tayawa village), and Una-Una District (Wakai village, Tanjung Pude, Una-Una village). The method used descriptive and SWOT analysis. The results indicate that the successfulness of fishermen's revenue value-added strategy through fish flour productions to reach poultry food potential market is influenced by some steps: 1) to increase production through the improvement of fishing gear; (2) to build solid fishing cooperatives and marketing institutions (TPI); (3) to enhance access to capital through bankinginstitutions; (4) to develop marine and fisheries-based entrepreneurship; (5) to provide a comprehensive, focused, and well-managed mentoring program; and (6) to monitorand evaluate the development and sustainability of the program.
Co-Authors . Chalil Abd Fazry Adnyani, Ni Kadek Ayu Sri Wida Agbogun, Oghenekparobo Ernest Ahlis, Mohamad Aldenan Kristanto Taburi Andi Herman Jaya Andina Pangala Andina Pangala Anggi dela Puspita Armin Armin, Armin Armin Muis Busman Busman, Busman Busman, Muh. Rafli Chalil, . Diki, Diki Eko Jokolelono Elfine Louise Abu Elfine Louise Abu Elfine Louise Abu, Elfine Louise Abu Elimawaty Rombe Failur Rahman Faisal Faisal Faisal Faisal Febryanti, Silviana Fiska, Fiska Hendra, Mohamad Hilda Monoarfa Ika Rafika Ika Rafika Lare Murwokolo Cokro Lutfi, Muhtar M. Marsanda M. Musdayati Marsanda, M. Maskuri Sutomo Meity Ferdiana Paskual Monoarfa, Hilda MUHTAR LUTFI Muhtar Lutfi Mukhtar Tallesang Mulkifli, Mulkifli Musdayanti Musdayanti yanti Musdayati Musdayati Musdayati Musdayati, M. Musdayati, Musdayati Muslimin Muslimin Nahe, Sahrul SA. Nasnianti Pasangka Novita Sari Nudiatulhuda Mangun Nurnaningsih Nurnaningsih Nuryana Haprin Dj Achmad Pasangka, Nasnianti Patta Tope Reny Melawati Rita Yunus Saljum Muliyani Santi Yunus Santi Yunus Sarah Prisillya Tiara M Sepang, Vini Alviani Safitri Suparman Suparman Tallesang, Mukhtar Tinadji, Selvika Ugochukwu, Mmaduabuchi Onwunyi Yohan Yohan Yohan Yulisdianti Arafah Yulisdianti Arafah Yunus Sading Yunus, Santi