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Analisis efektivitas dan efisiensi untuk menilai kinerja keuangan pemerintah daerah Fedwiriansyah, Niar; Akbar, Abdi; Anwar, Anwar; Sahabuddin, Romansyah; Maulana Haeruddin , Muhammad Ikhwan
El-kahfi | Jurnal Ekonomi Islam Vol 5 No 01 (2024): economics and islamics economics
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v5i01.213

Abstract

Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah menegaskan peran krusial pemerintah daerah dalam desentralisasi, efisiensi, dan efektivitas penyelenggaraan pemerintahan. Fokus pengelolaan keuangan daerah, khususnya Dana Desa (DD), menjadi kunci dalam mencapai tujuan tersebut. Meskipun Pemerintah Kabupaten Soppeng telah mengalokasikan Alokasi Dana Desa (ADD) sesuai peraturan, perhatian khusus perlu diberikan pada pengelolaan yang efisien dan administrasi desa. Desa Paroto, sebagai salah satu hasil pemekaran dari Desa Tetewatu pada tahun 1991 di Kabupaten Soppeng, memiliki tipologi desa yang berkembang dengan luas wilayah 17 km2. Meskipun ADD telah diberikan, pentingnya pemahaman dalam pengelolaan alokasi dana desa menjadi kunci utama bagi pemerintah desa. Laporan keuangan memiliki peran penting dalam mengevaluasi kinerja keuangan sebuah entitas selama suatu periode. Dalam konteks keuangan desa, pendapatan, belanja, dan pembiayaan, dengan Anggaran Pendapatan dan Belanja Desa (APBDes) sebagai instrumen utama, menjadi fokus utama. Analisis rasio keuangan, termasuk rasio efektivitas dan efisiensi, membantu mengukur kinerja keuangan desa. Penelitian ini menggunakan metode deskriptif kuantitatif untuk menganalisis kinerja keuangan Kantor Desa Paroto di Kabupaten Soppeng. Hasil analisis rasio efektivitas menunjukkan kinerja yang efektif dengan rata-rata 99,80%, sedangkan rasio efisiensi menunjukkan kurangnya efisiensi dengan rata-rata 99,88%. Meskipun terdapat peningkatan, evaluasi dan penyesuaian strategi keuangan tetap diperlukan untuk mencapai efisiensi yang lebih baik di masa mendatang. Kinerja Desa Paroto mencerminkan respons positif terhadap tantangan keuangan, menunjukkan potensi untuk mencapai target pendapatan di masa depan.
Pengaruh Beban Kerja dan Keseimbangan Kehidupan Kerja Terhadap Produktivitas Kerja Karyawan Pada TVRI Stasiun Sulawesi Selatan Astika, Fifi Sri; Musa, Muh. Ichwan; Maulana, M. Ikhwan; Akbar, Abdi; Darmawan, Uhud
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 2 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i2.300

Abstract

This research aims to find out the influence of workload and work life balance on employee work productivity at TVRI South Sulawesi Station. The variables in this study consist of free variables, namely workload and work-life balance, and bound variables, namely employee work productivity. The population in this study is all employees of TVRI South Sulawesi Station. Sampling techniques use the Purposive sampling technique and use the slovin formula in determining the number of samples. The data collection technique used is observation and questionnaire. The data analysis technique used is multiple linear regression analysis with SPSS Software version 25 for hypothesis proof. The results of this study show that the workload has a partially significant effect on employee work productivity at TVRI South Sulawesi Station. Also, work-life balance has a partial significant effect on employee work productivity at TVRI South Sulawesi Station. Then, workload and work-life balance have a significant simultaneous impact on employee work productivity at TVRI South Sulawesi Station
Pengaruh Program K3 Terhadap Produktivitas Karyawan PT. Sumber Permata Selaras Site Molino Morowali Utara Adiyanti Aziza, Nunung; Widhi Kurniawan, Agung; Ilham Wardhana, Muhammad; Akbar, Abdi; Darmawan Natsir, Uhud
Indonesian Journal of Research in Economy Vol. 1 No. 3 (2022): IJRE_3
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

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Abstract

This study aims to determine the effect of occupational health and safety on the productivity of employees of PT. Source of Gems Alignment. The independent variable in this study is occupational health and safety while the dependent variable is employee productivity. The population and sample in this study are all employees of PT. Sumber Permata Selaras as many as 104 people. Data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression analysis using SPSS 29.00 for windows. The results showed that the results of the t-test analysis showed that the variable Occupational Health (X1) had a positive and significant effect on Employee Productivity (Y). The results of the t-test analysis show that the variable work safety (X2) has a positive and significant effect on employee productivity (Y). The results of the F-test show that the Occupational Health and Safety variables (X1 and X2) simultaneously have a positive and significant effect on employee productivity (Y)
PENGARUH PENERAPAN SISTEM PEMBAYARAN DIGITAL TERHADAP KEPUTUSAN PEMBELIAN PADA UNIT USAHA KOPMA “ALMAMATER” UNM Nur Aisyah; Abdi Akbar Idris; Muhammad Ilham Wardhana Haeruddin; Chalid Imran Musa; Agung Widhi Kurniawan
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 5 (2024): OKTOBER-NOVEMBER 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem pembayaran digital terhadap keputusan pembelian pada unit usaha Kopma “Almamater” Universitas Negeri Makassar. Penelitian ini menggunakan sampel sebanyak 100 orang konsumen unit usaha Kopma yang telah melakukan pembelian. Pengumpulan data dilakukan dengan menggunakan penyebaran kuesioner, dan dokumentasi. Teknik analisis data yang digunakan pada penelitian ini terdiri dari uji persyaratan analisis (uji validitas, uji reliabilitas), uji asumsi klasik (uji normalitas, uji linearitas dan uji heteroskedasitas), uji regresi linear sederhana, uji koefien determinasi dan uji hipotesis (uji t). Hasil dari penelitian ini menunjukkan bahwa sistem pembayaran digital berpengaruh positif dan signifikan terhadap keputusan pembelian pada unit usaha Kopma “Almamater” Universitas Negeri Makassar. diketahui bahwa nilai t-hitung 8,386 > t-tabel 0,357 dengan nilai signifikan 0,000 < 0,05 yang artinya Ha diterima dan H0 ditolak dengan kata lain variabel sistem pembayaran digital berpengaruh positif dan signifikan terhadap keputusan pembelian. Hasil analisis regresi linear sederhana diperoleh persamaan Y = 1,713 + 0,901 yang berarti peningkatan sistem pembayaran digital dalam suatu satuan angka akan mempengaruhi keputusan sebesar 0,901. Adapun berdasarkan uji koefiensi determinasi pengaruh sistem pembayaran digital terhadap keputusan pembelian adalah sebesar 42% hal ini membuktikan bahwa sistem pembayaran digital memberikan pengaruh yang cukup besar.
SOSIALISASI PENTINGNYA LEGALITAS USAHA BAGI PARA PELAKU USAHA MIKRO, KECIL DAN MENENGAH Burhanuddin, Burhanuddin; Akbar, Abdi; Aswar, Nurul Fadilah; Angreyani, Andi Dewi; Aslam, Annisa Paramaswary
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024): Volume 02 Nomor 02 (Oktober 2024)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ininnawa.v2i2.5950

Abstract

Sosialisasi mengenai legalitas usaha merupakan langkah penting untuk meningkatkan kesadaran dan pemahaman pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap pentingnya izin usaha. Program ini dilaksanakan untuk membantu pelaku UMKM di Desa Kassi, Kecamatan Rumbia, Kabupaten Jeneponto, dalam memahami manfaat legalitas usaha, seperti perlindungan hukum, akses pembiayaan, perluasan pasar, dan kepercayaan konsumen. Pelaksanaan program ini melibatkan metode penyampaian materi, diskusi interaktif, simulasi, dan konsultasi teknis. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai jenis-jenis legalitas usaha yang diperlukan dan proses pengurusannya. Namun, tantangan seperti rendahnya literasi digital dan stigma terhadap kerumitan proses perizinan masih perlu diatasi. Program ini merekomendasikan adanya pendampingan berkelanjutan dan pelatihan literasi digital untuk mendukung UMKM dalam mengurus legalitas usaha mereka. Dukungan pemerintah juga menjadi faktor penting untuk memfasilitasi proses perizinan yang lebih mudah dan efektif.
PENGARUH DISIPLIN KERJA TERHADAP KINERJA GURU DI SMP NEGERI 4 SUNGGUMINASA Husnah, Asmaul; Tawe, Amiruddin; Kurniawan, Agung Widhi; Akbar, Abdi; Haeruddin, M. Ikhwan Maulana
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 1 No 4 (2023): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v1i4.490

Abstract

The study aims to explore and analyze the relationship between work discipline and teacher performance at SMP Negeri 4 Sungguminasa. This research employs a quantitative correlation-based approach to investigate the impact of work discipline on teacher performance at SMP Negeri 4 Sungguminasa. The study involves a sample of 45 teachers, and data collection is conducted through questionnaires. The analysis methodology comprises validity and reliability tests, classical assumption tests, simple linear regression tests, and hypothesis testing (t-test). The findings demonstrate a significant and positive relationship between work discipline (X) and teacher performance (Y). The calculated regression coefficient for Work Discipline is 0.682 (positive), indicating a direct effect. This implies that a one-unit increase in work discipline corresponds to a 0.682-unit increase in teacher performance. In essence, higher work discipline among teachers at SMP Negeri 4 Sungguminasa leads to enhanced teacher performance, while lower work discipline is associated with decreased performance at the school.
THE INFLUENCE OF LEADERSHIP STYLE AND WORK DISCIPLINE ON THE PERFORMANCE OF MAKASSAR CITY EDUCATION OFFICE EMPLOYEES Elsi Mayori; Muhammad Ichwan Musa; Uhud Darmawan Natsir; Romansyah Sahabuddin; Abdi Akbar
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.789

Abstract

Leadership style and work discipline are recognized as pivotal elements that shape the behaviors, attitudes, and outcomes of employees within an organization. Leadership style pertains to the approach adopted by leaders to guide, motivate, and manage their subordinates, while work discipline involves the adherence to established rules, regulations, and norms within the workplace. This study aimed to investigate the impact of leadership style and work discipline on the performance of employees within the Makassar City Education Office. The research comprised a total of 94 employees from this office. Employing a quantitative research approach, the study involved quantitative analysis to evaluate the research hypothesis, utilizing IBM SPSS version 25 software. The findings revealed a positive and substantial influence of both leadership style and work discipline on employee performance. This conclusion was drawn from a t-statistic value of -2.655, which was less than the t-table value (1.66177), and a significance value of 0.000, indicating statistical significance (p < 0.05). The outcomes also demonstrated the significant impact of work discipline and leadership style on employee performance, with a calculated F-value of 25.215, surpassing the threshold of 3.10, and a significance value of 0.000, further confirming the significance of the findings (p < 0.05).
Pengaruh Monitoring Terhadap Kinerja Aparatur Sipil Negara (ASN) Terhadap Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Gowa Andi Nur Intan Azizah Syamsuddin; Chalid Imran Musa; Abdi Akbar
Akuntansi Vol. 2 No. 4 (2023): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1277

Abstract

This research aims to find out whether there is a significant positive influence on Monitoring the Performance of State Civil Apparatus (ASN). The research method used in this research is quantitative. The population in this study was 39 ASN at the Gowa Regency Personnel and Human Resources Development Agency (BKPSDM). Data collection techniques use observation, questionnaires and documentation techniques. The data analysis techniques used are simple linear regression analysis, coefficient of determination, and partial test (t). Based on the research results, simple linear regression results were obtained which showed the equation y= 22.20 + 0.497x The coefficient of determination (r2) for this factor has a value of 0.336 or 33.6%, the remaining 66.4% is influenced by other variables not included in this research model. This is proven by statistical tests showing that the t-value = 2.606 is greater than the t-table = 0.309. The calculation results obtained show that the monitoring variable has a positive and significant influence on ASN performance and the hypothesis results are acceptable.
Co-Authors -, Mutiara Suci Ramadhani A Fadel Muhammad A. Fadel Muhammad Abadi, Rahmat Riwayat Abd. Muis Dillah Adiyanti Aziza, Nunung Agung Widhi Kurniawan Ahmad Ali Ahmad Kalamullah Al Farishy Hafidh Attamimi Alfina Damayanti Amiruddin Tawe Amiruddin Tawe Andi Mustika Amin Andi Nabila Tenri Lala Andi Nur Intan Azizah Syamsuddin Andi Nur Intan Azizah Syamsuddin Angreyani, Andi Dewi Anita Cemerlang Anwar Anwar Anwar Anwar Anwar Anwar Ramli Anwar Ramli Arafah, Muhammad Zulfikar Arimnsah Arimnsah Arnis, Syahrul Mubarak Aslam, Annisa Paramaswary Astika, Fifi Sri Astuti Astuti Aswar Aswar Audia, Winda Aulia Saputri Bahar Aulia, Mita Ayyada Nadhifa Baso Erik Buloto, Nabila Wulandari Bunga Nurul Qalbi Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Chalid Imran Musa Chalid Imran Musa Dahlan, Abd Halim Darmawan Natsir, Uhud Darmawan, Uhud Darmawinata, Widhi N. S. Deddy Ibrahim Rauf Dipoatmodjo, Tenri S. P. Ekawaty, Charisma Elsi Mayori Elyas Albar Fadhil Nur Makkaraeng Hasanuddin Fadli Yudistira Farhan Alif Kadir Fedwiriansyah, Niar Gaffar, Muh. Aqsa Hasbiah, Siti Hasmunita Hasmunita Husnah, Asmaul Idrus, Zhafira Nathasa ikhlas ikhlas burhan Imam Sulaiman Irawati Syamsuddin Irma Irma Ismail, Md. Daud Junedi G Junengsi Khairinnisai K, Syarifah Khusnul Khatimah Kristina W. Parinsi LAUNTU, ANSIR Lebang, Erlita Lilis Andriyani M. Ikhwan Maulana M. Ikhwan Maulana Haeruddin M. Yogi Riyantama Isjoni Mansurya, Mansurya Mariñas-Acosta, Caroline Maulana, M. Ikhwan Muh Ichwan Musa Muh. Djufri Muh. Gibran Syahrum Muh. Ma’ruf Idris Muh. Restu Abadi Ruslan Muh. Ryan Hidayat Muhsini Muh. Yushar Mustafa Muhammad Akhsan Tenrisau Muhammad Ilham Wardhana Haeruddin Muhammad Resky Fahrullah Muhammad Wahyu, Muhammad Muhammad Yushar Mustafa Muhammad Yusry Mahendra Mukhlizah Rahman Muklis Kanto Musa, Muhammad Ichwan Mustafa, Fahrina Mustafa, Riad Nandi Rasdiana Sri Sandro Natsir, Uhud Darmawan Nurasizah Nurasizah Nurfadillah Anton Nurfarhana Nurgraha SD, Widhi Nurhalisa, Andi Siti Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nurul Fadilah Aswar Pertiwi Puspa Wardani Reggina sulistyawati makmur Rezky Amalia Hamka Rezky Amalia Hamka Ria Bijeandri Syahrir Ridfan Rifadly Abadi Rifkah Pardawiyanti P Riska Damayanti Romansyah Sahabuddin Ruma, Zainal Runy Sucianti Sandi Karese Sapri, Ardiansyah Siswahyudianto Siti Hasbiah Siti Hasbiah Sjahruddin, Herman Sri Endang Sri Mudefi Sukarno, Zulfikry Sukiman Syamsul Ridjal Tawe, Amiruddin Tenri Sayu Puspitaningsih Dipoatmodjo Tirza Juita Trivena Trivena Uhud Darmawan Uhud Darmawan Natsir Whidya Jeniatry Rassang Widhi Kurniawan, Agung Widiati, Ratna Trieka Yand. S, Britny Zainal Ruma Zainal Ruma Zainal Ruma