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All Journal YUME : Journal of Management Jurnal Politik dan Pemerintahan Daerah 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 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 Jurnal Manajemen Kreatif dan Inovasi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE ManBiz: Journal of Management and Business IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Rita Yunus
Tadulako University, Palu, Indonesia
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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.
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.
The Role of Public Business Credit (KUR) at Pegadaian Palu Timur Branch Office in Improving Community Economic Welfare in Palu City (2022–2024) Kartika, Kartika; Yunus, Santi; Ichwan, Mohamad; Yunus, Rita; Cicilia, Vera Sri Endah
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.v4i4.1921

Abstract

Public Business Credit (KUR) at pawnshops is a financing program aimed at supporting Micro, Small, and Medium Enterprises (MSMEs) in meeting their business capital needs. According to Regulation of the Coordinating Minister for Economic Affairs of the Republic of Indonesia No. 1 of 2023, Public Business Credit (KUR) is a credit or financing facility provided for working capital and/or investment to individuals, business entities, or business groups that have productive and feasible activities but do not yet have additional collateral or whose additional collateral is insufficient. This study aims to determine the role of Public Business Credit (KUR) at Pegadaian Branch Office (CP) Palu Timur in improving community economic welfare in Palu City. This study uses qualitative research methods with a descriptive approach that aims to describe and understand social phenomena based on non-numerical data, such as interviews, observations, or documents, without using statistical tests. The research results show that the KUR program contributes to an increase in business turnover of 20-40% for most customers, improved ability to meet basic household needs, and reduced dependence on informal loans. However, the majority of customers have not been able to expand their business scale by adding workers, so the impact of welfare improvement is still limited to the nuclear family scope. The limitations of this study lie in the limited number of respondents and the research scope that only covers one pawnshop branch, so further research with broader coverage is needed to obtain a more comprehensive picture.
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.
Implementasi Program Bantuan Pangan Non Tunai (BPNT) Di Kelurahan Birobuli Selatan: Implementation of the Non-Cash Food Assistance Program (BPNT) in Birobuli Selatan Village Ravika Rismawati; Rita Yunus; Yunus Sading; Santi Yunus; Yohan
Jurnal Kolaboratif Sains Vol. 8 No. 8: Agustus 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i8.8343

Abstract

BPNT ditujukan untuk mengurangi tingkat pengeluaran Keluarga Penerima Manfaat (KPM) dengan memberi nutrisi seimbang, memenuhi kebutuhan pangan, meningkatkan ketepatan sasaran dan ketepatan waktu penyaluran bantuan pangan bagi KPM, memberikan pilihan dan kendali kepada KPM dalam memenuhi kebutuhan pangan dan mendorong pencapaian tujuan pembangunan yang berkelanjutan. Hal ini dilakukan oleh pemerintah agar dapat mendorong usaha eceran rakyat dan keluarga Penerima Manfaat (KPM) bukan hanya mendapatkan karbohidrat saja tetapi juga protein. Fokus penelitian ini untuk mengetahui bagaimana Kelurahan Birobuli Selatan menerapkan program Bantuan Pangan Non Tunai (BPNT). Dalam metode penelitian ini penulis menggunakan penelitian deskriptif dengan pendekatan kualitatif, yaitu meneliti suatu objek penelitian dengan mengkaji secara keseluruhan dan mendalam. Teknik pengumpulan data yang digunakan dalam penelitian Implementasi Program Bantuan Pangan Non Tunai (BPNT) di Kelurahan Birobuli Selatan adalah wawancara, observasi dan dokumentasi. Hasil dalri penelitialn ini mengindikalsikaln balhwal pelalksalnalaln talhalpaln Progralm BPNT di Keluralhaln Birobuli Selaltaln telalh dilalkukaln secalral umum sesuali dengaln Buku Pedomaln Progralm BPNT 2018, yalitu dimulali dengaln talhalpaln sosiallisalsi, registralsi, daln penyalluraln. Perubalhalaln Kemensos sudalh tidalk lalgi memberikaln balntualn sosiall dallalm bentuk balralng melalinkaln ualng tunali jugal sudalh dilalkukaln di Keluralhaln Birobuli Selaltaln.
Analisis Kepemilikan Sertifikat Halal Terhadap Pendapatan Usaha Krepek Sogol di Kelurahan Moengko Kecamatan Poso Kota Kabupaten Poso : Analysis of Halal Certificate Ownership on Krepek Sogol Business Income in Moengko Village, Poso District, Poso City, Poso Regency Afriana; Nudiatulhuda Mangun; Muhtar Lutfi; Ahmad Syatir; Rita Yunus
Jurnal Kolaboratif Sains Vol. 8 No. 8: Agustus 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i8.8344

Abstract

Pencantuman label halal pada produk akan sangat mempengaruhi tingkat kepercayaan konsumen, sehingga memiliki dampak yang positif terhadap peningkatan profit dari Perusahaan. Saat ini para pelaku usaha masih ada yang menganggap sertifikasi Halal hanya untuk pemenuhan kewajiban dalam agama Islam, dan masih sedikit yang melihat peluang bahwa sertifikasi halal dapat untuk meningatkan pendapatan usahanya. Tujuan penelitian ini untuk mengetahui manfaat dari penerapan sertifikasi halal yang dirasakan oleh pelaku usaha Krepek Sogol yang bergerak di bidang industri pangan setelah memiliki sertifikasi Halal MUI. Manfaat dari penerapan standar pada pelaku usaha Krepek Sogol dapat meningkatkan pendapatan. Hal ini dikarenakan meningkatnya kepercayaan dan minat beli konsumen karena kepemilikan sertifikat halal, kemampuan untuk memasuki pasar yang lebih luas serta mengikuti berbagai program yang telah disediakan oleh pemerintah untuk mempromosikan produk. Sebelum memiliki sertifikat halal, omzet di bulan September yang diperoleh sebesar Rp.3.200.000,00 dan omzet di bulan Oktober sebesar Rp.4.000.000,00 pendapatan tersebut hanya naik 25% sedangkan setelah memilik sertifikat halal di bulan November omzet naik sebesar Rp.7.500.000,00 pendapatan tersebut naik sebesar 87% dari bulan sebelumnya. Dilihat dari manfaat menurut ekonomi yang diperoleh bisa di simpulkan bahwa Dampak kepemilikan Sertifikat Halal dapat meningkatkan pendapatan sekaligus membuktikan bahwa sertifikat halal memiliki hubungan yang signifikan dalam mempengaruhi tingkat pendapatan pelaku usaha, dan bisa membawa pengaruh terhadap pada kualitas produk.
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 Adriansah, A. Afriana Ahmad Syatir Akbar Hidayat 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 Dini Angraini Dyah, Tri Murti Ayu Edhi Taqwa Eko Jokolelono Elfine Louise Abu Elfine Louise Abu Elfine Louise Abu, Elfine Louise Abu 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 Laendatu Paembonan Lare Murwokolo Cokro Lutfi, Muhtar M. Anwar Nasruddin M. Musdayati Mahbit Kusnandy Ma’rifah, Nur Ainun Meity Ferdiana Paskual Meity Ferdiana Paskual Meyti Ferdiana Paskual Mia Audina Mia Audina, Mia Mifta Khairani Nasution Moh Irsyat Arrosidik R. Abd Karim Mohamad Ichwan Muhammad Akbar Muhammad Idfal Muhilannuri Muhtar Lutfi MUHTAR LUTFI Mukhtar Tallesang Mukhtar Tallesang Mus dayanti Musdayanti, M. Musdayati Musdayati Musdayati Musdayati Musdayati Musdayati, M. Musdayati, Musdayati Nahdiasma Kirana Nahdiasma Kirana Naisela Vebyanti Y. Pontoh Nasnianti Pasangka Novita Sari Nudiatulhuda Mangun Nuryana Haprin DJ Achmad Nuryana Haprin Dj Achmad Nur’aziza Pasangka, Nasnianti Paskual, Meyti Ferdiana Patta Tope Putri, Atista Galuh Surya Putri, Dini Aulia Rafika, Ika Rafil Pramana S.M. Arsad Rahmatia Rahmatia Rangga Putera Boroallo Ravika Rismawati Rengku, Stovan Rezaldi, Rezaldi Rifqah Fadhilah Risman Risman Sabri, Hamsah Salmah Hafista Santi Yunus Santi Yunus Solly Aryza Syamsuddin HM Syamsuddin Syamsuddin Tallesang, Mukhtar Umam, Sirajul Vera Sri Endah Cicilia Vera Sri Endah Cicilia Wahyul Wahyul Wahyul Wijaya, Fajar Wiri Wirastuti Yohan Yosep Sompotan Yunus , Santi Yunus Sading Yunus, Santi Yusril, Moh.