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All Journal Wikrama Parahita : Jurnal Pengabdian Masyarakat Syntax Literate: Jurnal Ilmiah Indonesia JURNAL EDUCATION AND DEVELOPMENT Jurnal Mantik Jurnal Politik dan Pemerintahan Daerah Enrichment : Journal of Management International Journal on Social Science, Economics and Art Studi Ilmu Manajemen dan Organisasi Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains ProBisnis : Jurnal Manajemen Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Golden Ratio of Data in Summary Perigel: Jurnal Penyuluhan Masyarakat Indonesia Jurnal Nusantara Berbakti Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Riset dan Inovasi Manajemen JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Andi Herman Jaya
Jurusan Ilmu Ekonomi Dan Studi Pembangunan Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Role of Farmer Groups in Increasing the Income of Tomato Farmers in Padende Village, Central Sulawesi, Indonesia Rifan, Moh; Jaya, Andi Herman; Tallesang, Mukhtar; Musdayati, M.; Jokolelono, Eko
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1157

Abstract

This study aims to examine the role of farmer groups in increasing the income of tomato farmers before and after joining such groups. The research was conducted using a descriptive research method in Padende Village, Marawola District. The findings indicate that the involvement of MBKM students as village facilitators has positively impacted tomato farmers by providing targeted training. This training enabled the farmers to maximize production and sell their tomatoes directly in the primary market. The role of farmer groups in improving income is considered significant, as the tomato farmers in Padende Village are part of a combined farmer group. This group receives support from the village government, particularly in seed assistance. As a result, tomato farmers' income increased notably, reaching IDR 3,500,000 in 2023 from managing 1 hectare of land.
Analysis of Marketing Mix Factors Influencing Handicraft Sales Christianda, Dewi Citra; Jokolelono, Eko; Sading, Yunus; Jaya, Andi Herman; Musdayati, Musdayati
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.v4i3.1750

Abstract

The MSME sector plays a crucial role in Indonesia's economy. In Palu City, MSMEs absorb 97% of Palu City's workforce, making the handicraft industry vital for economic growth and cultural preservation. Mantikulore sub-district houses 11 handicraft industries, primarily ebony-based products, but faces competitive challenges in product quality, pricing, location, and promotion. Research indicates that product quality and business location significantly influence consumer purchasing decisions, highlighting the need to understand these factors for strategic industry development. The primary objective of this study is to examine the various elements that impact the selling of handicrafts within Mantikulore sub-district in Palu City. The methodology employed in this research involves descriptive analysis, with data being gathered through a quantitative survey utilising a Likert scale and the Spearman rank correlation test. The findings from the analysis indicate that the quality of the product has a notably strong connection to sales, displaying a correlation coefficient of 0.80 (p < 0.05). Additionally, factors such as pricing and location also play a significant role in driving sales, with correlation coefficients of 0.77 (p < 0.05) and 0.74 (p < 0.05) respectively.  Conversely, it was found that promotional activities do not contribute significantly to boosting sales, as indicated by a coefficient of -0.067 (p > 0.05), suggesting that the current promotional strategies in place are ineffective in increasing sales.
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.
Analysis of the Impact of Machinery and Equipment Assistance on the Income of Furniture and Handicraft SMEs in Palu City Badria, Badria; Jaya, Andi Herman; Sading, Yunus; Yunus, Rita; Cicilia, Vera Sri Endah
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.974

Abstract

Small and Medium Enterprises or commonly referred to as SME are production activities for goods used in daily human life. Production activities in this industry can serve as a means of employment absorption in a relatively short time and open job opportunities in a broader field. This study aims to determine the impact of machinery and equipment assistance on the income of SME Furniture and Crafts in Palu City. The research method used is quantitative research with a descriptive approach. The data collection method used is data obtained directly from respondents and data obtained from the Trade and Industry Office of Palu City. The analysis technique uses the Paired Sample t-Test. The results of this study show that the provision of machinery and equipment assistance from the government has a positive effect on the income of SME Furniture and Crafts.
Analysis of Factors Affecting the Income of Rice Paddy Farmers in Rural Farming Communities Jamiludin, Jamiludin; Paembonan, Laendatu; Parinding, Kalvin; Jaya, Andi Herman; Paskual, Meity Ferdiana
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1828

Abstract

This research examines how various factors including farm size, years of agricultural experience, and expenses for seeds, fertilizers, pesticides, and labor impact the earnings of rice cultivators in Nambaru Village, located in South Parigi District, Parigi Moutong Regency. The study employs a quantitative descriptive methodology and was carried out between February and March 2025, gathering data from 60 participants in Nambaru Village. The investigation utilized both primary and secondary data sources. Primary information was collected through direct observation and interviews using questionnaires, while secondary data came from governmental agencies and academic sources, including the Central Statistics Agency (BPS), Department of Food Crops, and Agricultural Extension Services. The analytical approach employed multiple linear regression techniques. Findings reveal that rice farmers in Nambaru Village earn an average of Rp 24,661,676 per hectare during a standard growing season, achieving an efficiency ratio of 3.03 based on Revenue-to-Cost (R/C) analysis. The study demonstrates that when considered together, all six factors namely farm size (X1), agricultural experience (X2), seed expenses (X3), fertilizer costs (X4), pesticide expenditures (X5), and labor costs (X6) collectively show a positive and statistically significant relationship with farmers' income (Y). When examining individual factors, farm size (X1) demonstrates both positive and significant influence on income. Agricultural experience (X2), fertilizer expenses (X4), and pesticide costs (X5) show positive correlations but lack statistical significance. Conversely, seed costs (X3) exhibit a negative and significant relationship with income, while labor expenses (X6) show a negative but insignificant effect on rice farmers' earnings in the study area.
Financial Performance Analysis of the Regional Government of Sigi Regency for the 2018-2023 Period Aulia, Nur Annisa; Yunus, Rita; Jokolelono, Eko; Jaya, Andi Herman
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1866

Abstract

The main objective of this research is to assess the Financial Performance of the Regional Government of Sigi Regency from 2018 to 2023 by utilising a financial ratio analysis model including independence ratio, degree of decentralisation, efficiency and effectiveness of Local Own-Source Revenue (PAD), and regional expenditure compatibility ratio. The study relies on secondary data extracted from the Sigi Regency Budget Realisation Report (LRA). A quantitative descriptive approach was adopted for this analysis. The findings indicate that regional financial independence is alarmingly low, with a noticeable trend of reliance on central government funds. The degree of decentralisation is also critically lacking, exemplified by the minimal contribution of PAD to the overall regional revenue. On the other hand, the performance of local revenue sources is relatively positive, with revenue often surpassing the predetermined targets. However, the efficiency of financial management is still an obstacle, especially in the last few years where expenditures exceeded local revenues, thus reflecting the less than optimal use of the budget. The structure of regional expenditure also shows imbalances, with the dominance of operational expenditure being much greater than capital expenditure. These findings emphasize the importance of efforts to strengthen fiscal independence and improve efficiency in budget management to support the sustainability of development in Sigi Regency.
Identification of Potential Sectors for Tolitoli Regency in the Period 2019-2023 Aurelie, Eko Putra; Lutfi, Muhtar; Sading, Yunus; Jaya, Andi Herman; Nasruddin, M. Anwar
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 4 (2025): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i4.1864

Abstract

The objective of this research is to examine the primary industries that could drive economic development in Tolitoli Regency during 2019-2023. Through the application of Location Quotient (LQ) and Shift-Share Analysis (SSA), this study investigates the competitive strengths of key sectors and their patterns of growth. LQ is utilised to pinpoint the industries that are most prevalent in the region, while SSA evaluates the impact of each sector on changes in Regional Domestic Product (RDP). The findings of the analysis shed light that the Agriculture, Forestry, and Fisheries sector, as well as the Information and Communication sector, display significant LQ scores of 2.09 and 1.89, indicating robust local comparative advantages. These sectors show better growth compared to the national average, despite some local challenges. Conversely, the Mining and Quarrying and Manufacturing sectors show low LQs and are declining, both nationally and locally. These finding reveal a portrait of the sectors that require more attention in terms of policies supporting infrastructure development, technology, and human resource capacity to enhance local competitiveness. This study is expected to enhance regional economic policies by employing data-driven strategies to identify key sectors with the potential to support long-term economic development.
Co-Authors Abd Fazry Abdul Azis Sapriadi Abdul Azis Sapriadi Abdul Rahmat Abdul Rahmat Adnyani, Ni Kadek Ayu Sri Wida Agbogun, Oghenekparobo Ernest Akbar Hidayat Alda Sela Sasmita Iyono Anggi dela Puspita Aris Muhammad Atalia Christiana Katiandagho Aulia, Nur Annisa Aurelie, Eko Putra Aziza Rusda Aziza Rusda Badria, Badria Busman Busman, Busman Busman, Muh. Rafli Buyung Cintaury Chaerul Anam Christianda, Dewi Citra Diki, Diki Dongi, Nur Annisa Lutaan Dyah, Tri Murti Ayu Edhi Taqwa Eko Jokolelono FADLI, MOH Failur Rahman Farida Milias Tuty Farida Milias Tuty Farida Millias Tuty Fathia Fathia Fiola Sinta Fiska, Fiska Fitra Fitra, Fitra Frank Reyhard Baho Giska Putri Harnida W. Adda Harnida W. Adda Harnida Wahyuni Adda I Kadek Andre Dwiane Ika Rafika Jamiludin, Jamiludin Kalvin Albert Parinding Khaeruddin Thaha KORNELIUS, YOBERTH Laendatu Paembonan Lutfi, Muhtar M. Anwar Nasruddin M. Lutfi M. Marsanda M. Musdayati Marsanda, M. Meyti Ferdiana Paskual Mirna Mirna Muhtar Lutfi MUHTAR LUTFI Mulkifli, Mulkifli Musdayanti Musdayati Musdayati, M. Musdayati, Musdayati Muthar Lutfi Nasrianti Nasrianti Novita Sari Nur Annisa Lutaan Dongi Nurnaningsih Nurnaningsih Nurnaningsih Nuryana Haprin Dj Achmad Parinding, Kalvin Paskual, Meity Ferdiana Paskual, Meyti Ferdiana Patta Tope Puput Risna Putri Rahmadani Putri Rahmadani, Putri Rafika, Ika Rengku, Stovan Reny Melawati Rifan, Moh Rita Suirlan Rita Yunus S. Suparman S. Suparman Santi Yunus Santi Yunus Saputra, Ahmad Sri Mulya Palimmi Suparman Suparman Syamsuddin Syamsuddin HM Syamsuddin Syamsuddin Syatir, Ahmad Tallesang, M. Tallesang, Mukhtar Tuty, Farida Milias Ugochukwu, Mmaduabuchi Onwunyi Vera Sri Endah Cicilia Wahyudi, Isyam Yoberth Kornelius Yunus Sading Yunus, Santi Yusril, Moh. Zubair, Muchammad