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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan YUME : Journal of Management Ensiklopedia Social Review Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Politik dan Pemerintahan Daerah Jurnal Ilmiah Manajemen Kesatuan Economics and Digital Business Review JPM: JURNAL PENGABDIAN MASYARAKAT Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains ProBisnis : Jurnal Manajemen Akuntansi'45 Journal of Management and Business Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Visi Manajemen (JVM) Golden Ratio of Data in Summary Priviet Social Sciences Journal Jurnal Manajemen Kreatif dan Inovasi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) IIJSE ManBiz: Journal of Management and Business IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat Manage Al-Infaq : Jurnal Ekonomi Islam
Rita Yunus
Tadulako University, Palu, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Analysis of Village Fund Allocation Management in Improving Community Welfare in Watutau Village, Lore Peore Sub-district, Poso District Rengku, Stovan; Yunus, Rita; Tope, Patta; Jaya, Andi Herman; Yunus, Santi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1693

Abstract

The government aims to assist villages in achieving independence and self-sufficiency through the allocation of Village Fund. This fund is divided into 30% for the operational expenses of the Village Government and BPD (Village Consultative Body), and 70% for enhancing community empowerment and building the capacity of the Village Government. The objective of this study is to examine how ADD is managed in empowering the community of Watutau village. The research methodology employed is descriptive qualitative research conducted in Watutau Village, Lore Peore Sub-district. Data collection involved triangulation methods including in-depth interviews with village officials and community members, direct field observations, and comprehensive document analysis of village financial records. The findings of the research indicate that some of the Village Fund allocated for community empowerment is utilised for covering the operational costs of the village government and BPD. This allocation disparity (93.42% for governance versus 6.58% for empowerment) contradicts the mandated 30/70 distribution ratio and undermines the fund's primary purpose of fostering community self-sufficiency and development. These results highlight the need for enhanced oversight mechanisms and policy reforms to ensure Village Fund allocation achieves its intended community empowerment objectives.
Analisis Faktor-faktor yang Mempengaruhi Pendapatan Rumah Tangga Petani Desa Maholo Kabupaten Poso Sabri, Hamsah; Yunus, Rita
Jurnal Politik dan Pemerintahan Daerah Vol 6, No 1 (2024): Juni
Publisher : Universitas Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36355/jppd.v6i1.164

Abstract

Tujuan penelitian ini ingin mengetahui dan menganalisis faktor faktor yang mempengaruhi pendapatan rumah tangga Petani Desa Maholos Kecamatan Lore Timur Kabupaten Poso. Penelitian ini menggunakan jenis penelitian kualitatif dengan tipe penelitian deskriptif. Teknik pengumpulan data dilakukan melalui wawancara, observasi dan dokumentasi. Hasil pada penelitian ini menunjukkan bahwa faktor yang mempengaruhi pendapatan rumah tangga Petani Desa Maholo yaitu Tingkat Pendidikan, Jumlah Anggota Keluarga, Dan Luas Lahan merupakan faktor-faktor yang mempengaruhi pendapatan rumah tangga.
Analysis of Leading Sectors and Structural Shifts in the Economy in Tojo Una-Una District in 2019-2023 Rezaldi, Rezaldi; Yunus, Santi; Sading, Yunus; Yunus, Rita; Musdayati, Musdayati
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.v4i3.1718

Abstract

This study aims to analyse the leading sectors and shifts in economic structure in Tojo Una-Una Regency between 2019 and 2023, using the Location Quotient (LQ) and Shift-Share Analysis methods. The main objective of the research is to identify sectors that play an important role in regional economic growth and evaluate the factors that affect the performance of these sectors. The data used includes the Gross Regional Domestic Product (GRDP) of Tojo Una-Una Regency and Central Sulawesi Province during the period. The results of the analysis show that the agriculture, forestry and fisheries sector and the services sector such as education, health and accommodation provision have a major contribution to the regional economy. The Real Estate sector was recorded as the sector with the highest LQ, indicating enormous growth potential. In contrast, the manufacturing and mining sectors experienced a significant decline in competitiveness. Shift-Share analysis shows that most of the growth of the leading sectors is influenced by local factors, with the agricultural sector being the main contributor in the shift of the regional economy. This study recommends infrastructure development, labour quality improvement, as well as policies that support non-base sectors to improve the competitiveness and diversification of the regional economy.
Analyzing Consumption Patterns of Low-Income Households Receiving Direct Cash Assistance from Village Funds (BLT-DD): Evidence from Labuan Lelea Village, Donggala District Ma’rifah, Nur Ainun; Yunus, Santi; Jokolelono, Eko; Yunus, Rita; Rahman, Failur
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.v4i3.1768

Abstract

Despite receiving Direct Cash Assistance from Village Funds (BLT-DD), low-income households in Labuan Lelea Village, Donggala Regency, continue to struggle with meeting their basic living needs. They have a limited understanding of how the assistance is divided between expenses for food and other necessities. This research aims to analyze the Consumption Patterns of Low-Income Households Receiving Direct Cash Assistance from Village Funds in Labuan Lelea Village, Donggala Regency using Poverty Gap Index Analysis. The research employs descriptive methods with quantitative and qualitative approaches. This study uses the poverty gap index (Poverty Gap Index-P1) analysis method. The research sample consists of 30 respondents receiving BLT-DD (Direct Cash Assistance from Village Funds) who are outside the Integrated Social Welfare Data (DTKS) or are unregistered. Data collection methods used in this research include literature study through written document collection, particularly documents, articles, scientific works, books, survey methods, and interview methods. The research results show that the expenditure pattern of 30 households receiving BLT Village Fund assistance is used more for food at 70.20 percent while non-food items only account for 29.80 percent. This indicates that BLT assistance funds are primarily used to fulfill basic needs in the form of food, which is characteristic of low-income households where most income or assistance received is focused on meeting daily basic needs, especially food consumption. This research suggests strengthening productive economic programs such as skills training and business capital assistance. Regular evaluation is also needed to ensure proper targeting and program effectiveness in reducing poverty.
The impact of sharia financing on economic growth and key economic indicators in Sulawesi Yunus, Rita; Akbar, Muhammad; Wijaya, Fajar
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2378

Abstract

Purpose – This study aims to analyze the impact of sharia financing on economic growth (GDP), inequality, poverty, productivity, and school participation rates in the province of Sulawesi, Indonesia. Method – This study uses a quantitative approach with a data panel regression method and a fixed effects model. The data used included data from the annual report published by the Central Statistics Agency (CSA) and the Financial Services Authority (FSA) for the 2015-2023 period from 6 provinces in Sulawesi, with 54 observational data. Findings – The study results show that sharia financing positively affects economic growth (GDP), poverty, productivity, and school participation in Sulawesi. However, sharia financing does not affect income inequality. Overall, these findings indicate that sharia financing can drive more inclusive and sustainable economic growth. Implications – The implications of these findings contribute to the theory of sharia finance by enriching the literature on the role of inclusive finance that can support social justice and equitable economic growth. From a practical point of view, these findings demonstrate the need for governments and financial institutions to prioritize a fairer distribution of sharia financing, especially in underserved areas, to help reduce poverty and inequality and increase economic growth, productivity, and access to education.
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 Leading Sector Shifts in Buol District Putri, Dini Aulia; Jokolelono, Eko; Yunus, Rita; Yunus, Santi; Hakimi, Shohib
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.v5i3.907

Abstract

Buol Regency has had a dynamic economic development since its separation from Tolitoli Regency. However, the non-optimal utilization of sectoral potential and the imbalance of contributions between sectors encourage the need to identify leading sectors as the basis for regional development policies. This study aims to analyze the regional economic structure, identify the basic sectors through Location Quotient analysis, and evaluate sectoral competitiveness with the Shift Share approach during the 2014-2023 period. The analysis methods used include Location Quotient to determine the base/non-base sector and Shift Share to evaluate the growth and competitive advantage of economic sectors. The Location Quotient analysis discover that Buol Regency has a number of economic sectors that have the potential to become leading sectors, such as Agriculture, Forestry and Fisheries; Water Supply; Waste Management, Waste, and Recycling; and other sectors that show Location Quotient (LQ) values greater than 1, indicating a positive contribution to the regional economy. Conversely, sectors with LQ values below 1 (Mining, Processing Industry, Electricity/Gas, Construction, and others) represent non-leading sectors, highlighting development challenges in Buol Regency. Shift Share analysis (2014-2023) reveals no significant economic structural shift, with the economy remaining primarily dependent on agriculture and fisheries despite some positive developments in other sectors. Economic structural shift would typically manifest as increased non-primary sector activity and reduced dependence on natural resource-based sectors. These findings identify priority sectors for regional economic policy. This research uniquely combines two analytical methods to assess sectoral dynamics in Buol—an approach rarely applied in eastern Indonesia's district-level studies.
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.
Pengaruh Sukuk Bank Indonesia Dan Bi Rate Terhadap Inflasi di Indonesia Periode 2020-2023 Rafil Pramana S.M. Arsad; Failur Rahman; Haerul Anam; Rita Yunus; Santi Yunus
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4394

Abstract

This study aims to determine the Effect of Company Growth and Operational Complexity on Auditor Switching Mediated by Audit Delay. The data used are secondary data taken from audited financial statements in 2021-2023. Sample selection was carried out using the purposive sampling method and the number of samples that met the criteria was 10 companies with 30 observations. This research method is a quantitative method. The hypothesis testing of this study uses logistic regression analysis and path analysis assisted by the Statistical Program for Special Science (SPSS) version 25. The results of this study indicate that partially company growth does not affect audit delay, operational complexity affects audit delay, company growth does not affect auditor switching, operational complexity affects auditor switching and audit delay does not affect auditor switching, Company growth through audit delay has an effect on auditor switching, and operational complexity through audit delay has an effect on auditor switching.
Analysis of Factors Influencing The Shift from Rice to Maize In Lembantongoa Village, Sigi Regency, Indonesia Umam, Sirajul; Sading, Yunus; Musdayanti, M.; Yunus, Rita; Tallesang, Mukhtar
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1246

Abstract

This study analyzes the factors that drive farmers to shift from cultivating lowland rice to corn in Lembantongoa Village, Palolo District, Sigi Regency. Using a descriptive qualitative method, data were collected through observation, interviews, and questionnaires, with proportional random sampling. Analysis was conducted using frequency distribution tables. Findings reveal that the shift was mainly due to declining rice productivity, which reduced farmer income. Corn was chosen as an alternative because of its shorter harvesting period and higher economic value. Data from 2015 to 2022 show a 4.6% decrease in rice planting area and an 11.2% increase in corn. These economic and environmental factors have influenced the village farmers' transition.
Co-Authors A. Adriansah Abdul Rahmat Abdul Rahmat Adriansah, A. Afriana Ahmad Syatir Akbar Hidayat Albetris Amal, Husaeva Amelia, Widya Anam , Haerul Andi Herman Jaya Andina Pangala Andina Pangala Anwar, Anas Iswanto Asmarini Asmarini Asriyani Asriyani Aulia, Nur Annisa Badria, Badria Busman Busman, Busman Busman, Muh. Rafli Chaerul Anam Chairil Anwar Dini Angraini Dyah, Tri Murti Ayu Edhi Taqwa Eko Jokolelono Elfine Louise Abu Elfine Louise Abu Elfine Louise Abu, Elfine Louise Abu Erifsandi, M. Fadhilah, Rifqah Failur Rahman Farida Millias Tuty Faruq Lamusa Fattah, Sanusi Fridly Devid Gunawan Tasiabe Haerul Anam Haerul Anam Hafista, Salmah Hakimi, Shohib Ika Rafika Jody Setyadi Kalvin Albert Parinding Kalvin Parinding Kamagi, Siti Hargita R. Karenhapukh Purba Kartika Kartika Kezia Verty Kifayatun, Kikif Laendatu Paembonan Lare Murwokolo Cokro Lasimpala, Rahmat Lutfi, Muhtar Lutfi, Muthar M. Anwar Nasruddin M. Musdayati Mahamidi, Widyawati Mahbit Kusnandy Ma’rifah, Nur Ainun Mia Audina Mia Audina, Mia Mifta Khairani Nasution Moh Irsyat Arrosidik R. Abd Karim Mohamad Ichwan Muhammad Akbar Muhammad Ichsan Muhammad Idfal Muhilannuri MUHTAR LUTFI Muhtar Lutfi Mus dayanti Musdayanti, M. Musdayati Musdayati Musdayati Musdayati Musdayati Musdayati, M. Musdayati, Musdayati Nahda Maidina Arifin Nahdiasma Kirana Nahdiasma Kirana Naisela Vebyanti Y. Pontoh Nasnianti Pasangka Novita Sari Novita Sari Nudiatulhuda Mangun Nurfadilah Sindika Sari Nuryana Haprin DJ Achmad Nuryana Haprin Dj Achmad Nur’aziza Pasangka, Nasnianti Paskual, Meity Ferdiana Patta Tope Putri, Atista Galuh Surya Putri, Dini Aulia Rafil Pramana S.M. Arsad Rahman, Marwah Rahmatia Rahmatia Rangga Putera Boroallo Ravika Rismawati Rengku, Stovan Reski Awalia Rezaldi, Rezaldi Rifqah Fadhilah Risman Risman Sabri, Hamsah Salmah Hafista Sarah Annisa Maghfira Siti Nurhaliza Solly Aryza Suparman Suparman Syamsuddin HM Syamsuddin Syamsuddin Syatir, Ahmad Tallesang, Mukhtar Umam, Sirajul Vera Sri Endah Cicilia Vera Sri Endah Cicilia Wahyul Wahyul Wahyul Wijaya, Fajar Wiri Wirastuti Yohan Yohan Yohan Yosep Sompotan Yunus Sading Yunus, Santi Yusril, Moh.