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All Journal Jurnal Ilmu Ekonomi dan Pembangunan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Ensiklopedia of Journal YUME : Journal of Management JESI (Jurnal Ekonomi Syariah Indonesia) Ensiklopedia Social Review Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Ilmiah Manajemen Kesatuan Economics and Digital Business Review JPM: JURNAL PENGABDIAN MASYARAKAT Studi Ilmu Manajemen dan Organisasi Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) 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 Journal of Management and Social Sciences Priviet Social Sciences Journal Journal of Economics, Entrepreneurship, Management Business and Accounting 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 Ulil Albab Jurnal Pengabdian Masyarakat Manage Al-Infaq : Jurnal Ekonomi Islam Jurnal Politik dan Pemerintahan Daerah
Rita Yunus
Tadulako University, Palu, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts 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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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.
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.
The Effect of Tax Revenue and Inflation on Economic Growth in Indonesia 1994-2024 Dyah, Tri Murti Ayu; Yunus, Rita; Sading, Yunus; Jaya, Andi Herman; Musdayati, Musdayati
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.v4i4.1873

Abstract

This research seeks to examine and evaluate how tax revenue and inflation impact Indonesia's economic growth from 1994 to 2024. The researchers employed an explanatory methodology with a quantitative framework, utilizing time series secondary data sourced from Indonesia's Central Statistics Agency (BPS). The analytical approach involved multiple linear regression analysis conducted through Eviews 12 software, complemented by t-tests and F-tests to assess the statistical significance of how independent variables influence the dependent variable. The findings reveal that when examined individually, tax revenue demonstrates a positive and statistically significant relationship with economic growth, while inflation shows a negative but statistically insignificant relationship with Indonesia's economic growth during the study period. When analyzed collectively, both tax revenue and inflation variables demonstrate a positive and statistically significant combined effect on Indonesia's economic growth throughout the 1994-2024 timeframe.
The Influence of Local Own-Source Revenue (PAD), Economic Growth, Capital Expenditure on Fiscal Stress in Central Sulawesi in 2018-2023 Amal, Husaeva; Sading, Yunus; Yunus, Rita; Yunus, Santi; Rafika, Ika
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.v4i4.1874

Abstract

This study aims to analyze the influence of Local Own-Source Revenue (PAD), Gross Regional Domestic Product (GRDP), and Capital Expenditure on fiscal stress in 13 regencies/municipalities in Central Sulawesi Province during the period 2018–2022. The approach used is quantitative with panel data, which is a combination of time series and cross-sectional data sourced from the Central Bureau of Statistics (BPS). Analysis was conducted using panel data regression models with EViews software. The selection of the best model was done through a series of statistical tests: Chow Test, Hausman Test, and Lagrange Multiplier, which showed that the Random Effect model was the most appropriate. The results show that simultaneously, PAD, GRDP, and Capital Expenditure have a significant effect on fiscal stress. Partially, PAD and Capital Expenditure have positive and significant effects, while GRDP does not show a significant effect. The coefficient of determination indicates that most variations in fiscal stress can be explained by these three variables. These findings confirm that fiscal stress results from complex interactions of various economic factors, with PAD and Capital Expenditure as the main factors. The implications of this study highlight the importance of strengthening regional fiscal independence through PAD optimization, efficient Capital Expenditure management, and efforts to achieve sustainable economic growth.
Analysis of Income and Feasibility of Refill Drinking Water Depot Business in North Tatura Sub-District, Palu City Yusril, Moh.; Jaya, Andi Herman; HM, Syamsuddin; Yunus, Rita; Yunus, Santi
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.v4i4.1889

Abstract

This research aims to analyze the income level and business feasibility of refillable drinking water depots in Tatura Utara Subdistrict, Palu City. A descriptive approach was applied, with data collected through interviews, questionnaires, and documentation involving five business units that have been operating for at least three years. The results show that the average monthly production cost is IDR 5,088,794, while the average monthly revenue reaches IDR 11,030,000, resulting in an average net income of IDR 5,941,205 per business unit. The R/C ratio obtained is 2.16, indicating that everyone rupiah spent generates IDR 2.16 in revenue, which reflects high economic efficiency. In addition, the average Break Even Point is 282 gallons per month, demonstrating that all business units have surpassed the break-even threshold. These findings conclude that refillable drinking water depots in the area offer a viable and sustainable business opportunity in urban environments.
The Effectiveness of KUR Sharia Products in PT. Pegadaian Talise Branch UPC Tawaeli in SME Development Fadhilah, Rifqah; Yunus , Santi; Anam , Haerul; Yunus , Rita; Nasruddin, M. Anwar
Golden Ratio of Data in Summary Vol. 4 No. 1 (2024): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i1.501

Abstract

PT. Pegadaian as a financial institution has an important role in providing financing for sharia-based SME as part of an effort to support this real sector. This study aims to determine the impact and benefits of using KUR Syariah and analyze the effectiveness of KUR Syariah products in \ the development of SME. The research method used is descriptive qualitative. The results of this study indicate that KUR Syariah products are effective in supporting the development of SME and have a very positive impact on MSME actors, and the benefits obtained through financing are business development and easier financial management. This research found several aspects to improve the effectiveness of Sharia KUR products at PT. Pegadaian, including consistent goals, consistent time, quantity provisions, and credit provisions. The four ways to measure the effectiveness of KUR products are very precise based on the consistency of targets, quantity and time in applying or distributing KUR. Therefore, in this case it can be said that the Sharia KUR Products distributed by PT. Pegadaian UPC Tawaeli are considered effective and right on target.
Co-Authors A. Adriansah Abdul Rahmat Abdul Rahmat Abdul Zidan Hiola Adriansah, A. Afriana Ahmad Syatir 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 Atista Galuh Surya Putri Badria Badria Badria, Badria Busman Busman Chaerul Anam Chairil Anwar Chairil Anwar Dede Arseyani Dini Angraini Dini Aulia Putri Dyah, Tri Murti Ayu Edhi Taqwa Edhi Taqwa Edhi Taqwa Edhi Taqwa Efriza Pahlevi Wulandari Eko Jokolelono Eko Jokolelono Eko Jokolelono Eko Jokolelono Elfine Louise Abu Elfine Louise Abu Elfine Louise Abu, Elfine Louise Abu Erifsandi, M. Fadhilah, Rifqah Failur Rahman Fardillah Yuyu Wahyuni Farida Millias Tuty Faruq Lamusa Fattah, Sanusi Fridly Devid Gunawan Tasiabe Haerul Anam Haerul Anam Hafista, Salmah Hakimi, Shohib Hamsah Sabri Ika Rafika Jody Setyadi Jumriani Kalvin A. Parinding Kalvin A. Parinding Kalvin Albert Parinding Kamagi, Siti Hargita R. Karenhapukh Purba Kartika Kartika Kezia Verty Kikif Kifayatun Laendatu Paembonan Laendatu Paembonan Laendatu Paembonan Lare Murwokolo Cokro Lutfi, Muhtar Lutfi, Muthar M. Anwar Nasruddin M. Musdayati Mahamidi, Widyawati Mahbit Kusnandy Marwah Rahman Ma’rifah, Nur Ainun Mia Audina Mia Audina, Mia Mifta Khairani Nasution Moh Irsyat Arrosidik R. Abd Karim Moh. Rafiq Mohamad Ichwan Mohamad Ichwan Mohamad Ichwan Mohamad Ichwan Mohamad Ichwan Muh. Rafli Busman Muhammad Akbar Muhammad Ichsan Muhammad Ichsan Muhammad Idfal Muhammad Yunus Kasim Muhilannuri MUHTAR LUTFI Muhtar Lutfi Muhtar Lutfi Mus dayanti Musdalifah Musdalifah Musdayanti, M. Musdayati Musdayati Musdayati 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 Nur Annisa Aulia Nur Rayhan Ardan Ramadhan Nurfadilah Sindika Sari Nurnaningsih Nurnaningsih Nuryana Haprin Dj Achmad Nur’aziza Pasangka, Nasnianti Paskual, Meity Ferdiana Patta Tope Patta Tope Putri, Atista Galuh Surya Putri, Dini Aulia Rafil Pramana S.M. Arsad Rahmat Lasimpala Rahmatia Rahmatia Rangga Putera Boroallo Ravika Rismawati Rengku, Stovan Reski Awalia Rezaldi, Rezaldi Rifai Rifqah Fadhilah Risman Risman Rizkiani Iskandar Sabri, Hamsah Salmah Hafista Santi Yunus Santi Yunus Santi Yunus Santi Yunus Santi Yunus Santi Yunus Santi Yunus Sarah Annisa Maghfira Shohib Hakimi Siti Hargita R. Kamagi Siti Nurhaliza Siti Nurhaliza Suparman Suparman Suparman Suparman Suparman Syamsuddin HM Syamsuddin HM Syamsuddin HM Syamsuddin Syamsuddin Syatir, Ahmad Tallesang, Mukhtar Triyudha Anugrah Farham Umam, Sirajul Vera Sri Endah Cicilia Vera Sri Endah Cicilia Vera Sri Endah Cicilia Vera Sri Endah Cicilia Wahyul Wahyul Wahyul Widya Amelia Wijaya, Fajar Wildani Pingkan S. Hamzens Wiri Wirastuti Yohan Yohan Yohan Yohan Yohan Yohan Yosep Sompotan Yunus Sading Yunus Sading Yunus Sading Yunus Sading Yunus Sading Yunus Sading Yunus Sading Yunus, Santi Yusril, Moh.