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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Abdi Insani Indonesian Journal of Innovation Studies Journal of Economics and Management Scienties
Tahawa, Taufik Hidayat B
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences

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Village Sustainable Development Goals (Sdgs): Budgetary, Human Resources, And Technology Contributions Listiawati , Nurul; Muhammad Ihsan Ansari; Eni Novitasari; Dwi Noviana Fitri; Hisyam Ichsan; Tahawa, Taufik Hidayat B
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2522

Abstract

This study aims to assess the impact of budget, human resources, and village technology on the achievement of Sustainable Development Goals (SDGs) in villages across West Sulawesi. By concentrating on West Sulawesi, the study offers insights into the specific challenges and opportunities of the local context, which could be applicable or adaptable to other regions in Indonesia. A quantitative and relational approach was employed to examine the contribution of key factors toward achieving the SDGs. The findings revealed that the budget has a negative and significant effect on the achievement of village sustainable development goals, human resources are crucial and play a vital role in reaching these goals, and technology is highly beneficial in advancing rural development objectives. The implementation phase of this research focuses on applying the insights gained from the study of how budgetary contributions, human resources, and technology can support the achievement of Sustainable Development Goals (SDGs) at the village level. This phase will involve practical steps for village governments, stakeholders, and community members to ensure successful outcomes. The implementation will be driven by participatory approaches, capacity-building programs, and the adoption of appropriate technologies, in line with budgetary allocations and available human resources. The expectation of this research is to increase transparency and accountability in budget allocation, clear strategies and support communities to use village budgets to address SDGs and increase local government and community involvement in resource allocation decisions.
Financial Performance Indicators Drive Firm Value in State-Owned Companies Tahawa, Taufik Hidayat B; Wijaya, Henryanto
Indonesian Journal of Innovation Studies Vol. 26 No. 3 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i3.1487

Abstract

General Background: Sovereign Wealth Funds (SWFs) play a crucial role in national economic stability and asset optimization. Specific Background: In Indonesia, Danantara's Investment Management Agency (BPI) operates as the state's SWF, yet empirical studies on financial performance metrics influencing firm value within this context remain scarce. Knowledge Gap: Limited research addresses how profitability, efficiency, and liquidity metrics affect firm valuation in state-managed investment institutions. Aims: This study investigates the impact of Return on Investment (ROI), Net Profit Margin (NPM), and Current Ratio (CR) on firm value in BPI from 2015 to 2024. Results: Using panel data regression via EViews, findings reveal that ROI and CR significantly enhance firm value (t=2.12, p=0.0372; t=4.49, p=0.000), while NPM shows no significant effect (t=0.71, p=0.4773). The model explains 20.38% of firm value variability (R²=0.2038). Novelty: The study highlights that investment efficiency and liquidity—rather than profitability alone—are more critical in state-owned contexts. Implications: These results inform strategic financial management and policy in SWFs, emphasizing the prioritization of ROI and liquidity in enhancing firm valuation. Highlights: Highlights the dominant role of ROI and liquidity in firm valuation. Reveals NPM's limited influence on market-based assessments. Informs SWF strategy through empirical financial analysis. Keywords: Investment Management Agency, Sovereign Wealth Fund, Return on Investment, Net Profit Margin, Current Ratio
PEMBERDAYAAN KELOMPOK WIRAUSAHA TENUN RANGGEANG DALAM IMPLEMENTASI MANAJEMEN KEUANGAN WIRUSAHA BERBASIS SDGS DALAM UPAYA MENCIPTAKAN USAHA MANDIRI DAN MENDORONG INOVASI DAN KREATIFITAS USAHA Tahawa, Taufik Hidayat B; Syahrir, Nurawahyuni; Galib, Abdul
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1979

Abstract

The renggeang farmer group is one of the productive groups in producing and producing typical Mandar silk cloth. Some of the main obstacles faced by the group are limited ability for innovation and business creativity, lack of understanding of effective financial management, minimal knowledge of the concept of SDGs in entrepreneurship, limited market access and not knowing how to prepare simple financial reports. The purpose of this community service activity is to provide assistance in financial management and SDGs. In an effort to create independent businesses and encourage business innovation and creativity. The method of implementing this community service activity is training with a chronological strategy. The method of implementing activities used in this community service activity is problem identification, needs and solution analysis, training and monitoring evaluation. The results of the implementation of this community service, the independent renggeang farmer group has been running well with a positive response from all group members. The implementation of good training activities for training activities and these are expected to encourage the independent renggeang farmer group to create independent businesses and encourage business innovation and creativity.
Tujuan Pembangunan Berkelanjutan Desa: Strategi Alokasi Anggaran Desa Berbasis Prioritas yang Berlandaskan Kinerja Sosial, Ekonomi, dan Lingkungan Listiawati, Nurul; Suriadi, A. Nur Farahdiba; Ichsan, Hisyam; Tahawa, Taufik Hidayat B
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.232

Abstract

Pengelolaan anggaran desa yang masif menghadapi tantangan krusial dalam memastikan efektivitas alokasi untuk peningkatan kinerja pembangunan multidimensi. Realitas di lapangan menunjukkan praktik pengelolaan anggaran seringkali terjebak dalam rutinitas administratif dan belum sepenuhnya berbasis kinerja, yang berpotensi menimbulkan inefisiensi. Penelitian ini bertujuan untuk (1) menganalisis pengaruh alokasi dana desa terhadap kinerja pilar SDGs, (2) mengidentifikasi faktor-faktor strategis yang menjelaskan perbedaan kinerja antar desa, dan (3) mengembangkan model strategi prioritas alokasi anggaran. Penelitian ini menggunakan desain metode campuran, diawali dengan analisis regresi data panel terhadap 62 desa di Kabupaten Majene (2022-2024), dilanjutkan dengan studi kasus komparatif mendalam di dua desa. Hasil analisis kuantitatif secara mengejutkan menunjukkan bahwa alokasi dana desa berkorelasi negatif signifikan dengan kinerja pilar sosial, ekonomi, dan lingkungan, mengindikasikan adanya masalah efektivitas sistemik. Analisis kualitatif mengungkap bahwa desa berkinerja tinggi berhasil mematahkan tren ini melalui paradigma "investasi strategis" yang ditopang oleh kepemimpinan visioner, perencanaan berbasis data, dan fokus pada program unggulan. Sebaliknya, desa berkinerja stagnan terjebak dalam paradigma "administrasi rutin" dan siklus "tambal sulam infrastruktur". Penelitian ini menyimpulkan bahwa kualitas strategi alokasi, bukan besaran dana, adalah determinan utama keberhasilan pembangunan desa.
Co-Authors Dwi Noviana Fitri Eni Novitasari Henryanto Wijaya Hisyam Ichsan Ichsan, Hisyam Ihsan Ansari, Muhammad Nurul Listiawati Suriadi, A. Nur Farahdiba Syahrir, Nurawahyuni