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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
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Financial Performance Analysis of the Regional Government of Sigi Regency for the 2018-2023 Period Nur Annisa Aulia; Rita Yunus; Eko Jokolelono; Andi Herman Jaya
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; Santi Yunus; Mohamad Ichwan; Rita Yunus; Vera Sri Endah Cicilia
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.
Analysis of Leading Sector Shifts in Buol District Dini Aulia Putri; Eko Jokolelono; Rita Yunus; Santi Yunus; Shohib Hakimi
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.
Income elasticity of food expenditure among urban households in Sulawesi: Evidence from engel’s law Siti Nurhaliza; Mohamad Ichwan; Rita Yunus; Edhi Taqwa; Yunus Sading
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1424

Abstract

This study examines the responsiveness of food expenditure shares to income changes among urban households in Sulawesi using income elasticity analysis. Employing cross-sectional microdata from the 2023 National Socio-Economic Survey (SUSENAS), comprising 13,933 urban households across six Sulawesi provinces, we calculate arc elasticity for nine income group transitions. The results reveal predominantly negative elasticity values ranging from -0.008 to -0.504, confirming patterns consistent with Engel’s Law. The elasticity pattern exhibits an inverted-curve shape: weak in low-income groups (-0.0103 to -0.091), strengthening in middle-income groups (-0.2 to -0.5), and moderating in the highest transition (-0.059 to -0.268). This reflects critical threshold effects, where middle-income households demonstrate the strongest responsiveness in reallocating expenditures from food to non-food categories. Substantial interprovincial variations emerged, with Gorontalo exhibiting the strongest elasticity (-0.504), while Central Sulawesi showed unique patterns, including positive elasticity at specific transitions. Elasticity values consistently below one confirm food as a necessary good across all provinces. These findings provide crucial policy insights: low-income households require targeted protection through subsidies and social assistance, whereas middle-income households would benefit most from income growth policies. Provincial heterogeneity underscores the need for context-specific rather than uniform regional interventions.
Analysis of Health Expenditure on Rice Expenditure: A Case Study of Vulnerable Poor Households on Sulawesi Island Santi Yunus; Chairil Anwar; Mohamad Ichwan; Rita Yunus
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4853

Abstract

Poverty reduction under the Sustainable Development Goals remains constrained by the persistence of vulnerable poor households, particularly in Sulawesi, where limited income and rising health expenditures increase the risk of falling into poverty despite being above the poverty line. This study aims to determine the income of vulnerable low-income households on Sulawesi Island using SUSENAS 2023 data and to analyze the ratio of health expenditure to rice expenditure. It is descriptive quantitative research using SUSENAS 2023 secondary data. The research population is 47,478 households, focusing on a sample of 9,223 vulnerable low-income households defined by expenditure of 1.0-1.5 times the provincial poverty line. Results show 9,223 vulnerable low-income households spread across six provinces. Central Sulawesi has the highest vulnerability threshold, while West Sulawesi has the lowest, reflecting regional price differences. Living costs increase economic vulnerability. The proportion of non-prescription health expenditure is highest in Central and Southeast Sulawesi, where it exceeds rice expenditure. Purchasing non-prescription drugs is common due to easier access and lower cost, despite risks of irrational use. Government social assistance for low-income households includes direct cash transfers, national health insurance, and food aid.
CONTRIBUTION AND PROJECTIONS OF THE PROCESSING INDUSTRY TO GRDP IN CENTRAL SULAWESI Nur Rayhan Ardan Ramadhan; Rita Yunus; Santi Yunus
Jurnal Ilmu Ekonomi dan Pembangunan Vol 25, No 1 (2025): Jurnal Ilmu Ekonomi dan Pembangunan
Publisher : EP FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jiep.v25i1.92339

Abstract

This research employed a quantitative descriptive approach to examine secondary data sourced from Central Sulawesi Province’s Central Statistics Agency (BPS). Specifically, the study delved into Gross Regional Domestic Product (GRDP) data from 2019 to 2023, aiming to analyze the manufacturing industry sector’s contribution and project its potential impact until 2028. Data analysis was conducted using the sector contribution formula and the least squares method. The findings revealed that the manufacturing industry sector consistently contributed an average of 29,76% to the province’s GRDP over the past five years. Projections based on the analysis suggest a promising 53% increase in the sector’s contribution to the GRDP in the subsequent five years.
Pengaruh Tingkat Pengangguran Terbuka dan Pertumbuhan Ekonomi terhadap Tingkat Kemiskinan di Provinsi Sulawesi Tengah Tahun 2019 - 2024 Kikif Kifayatun; Laendatu Paembonan; Muhtar Lutfi; Rita Yunus; Musdayati
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Tingkat Pengangguran Terbuka (TPT) dan Pertumbuhan Ekonomi Terhadap Tingkat Kemiskinan di Provinsi Sulawesi Tengah Tahun 2019–2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan analisis data panel yang menggabungkan data time series dan cross section dari 13 kabupaten/kota. Data sekunder diperoleh dari Badan Pusat Statistik (BPS) Provinsi Sulawesi Tengah, dan dianalisis menggunakan perangkat lunak EViews 12 dengan model Fixed Effect Model (FEM) sebagai model terbaik berdasarkan hasil uji chow dan uji hausman. Hasil penelitian menunjukkan bahwa secara simultan, variabel tingkat pengangguran terbuka dan pertumbuhan ekonomi berpengaruh signifikan terhadap tingkat kemiskinan dengan nilai F-statistik sebesar 198,5062 dan Prob(F) = 0,000000 < 0,05. Secara parsial, tingkat pengangguran terbuka berpengaruh positif namun tidak signifikan terhadap kemiskinan, dengan nilai koefisien 0,0163, sedangkan pertumbuhan ekonomi berpengaruh negatif dan signifikan terhadap kemiskinan dengan koefisien –1,4678. Nilai R² sebesar 0,977833 menunjukkan bahwa sebesar 97,78% variasi tingkat kemiskinan dapat dijelaskan oleh kedua variabel tersebut. Hasil ini menegaskan bahwa peningkatan pertumbuhan ekonomi berperan penting dalam menurunkan tingkat kemiskinan di Provinsi Sulawesi Tengah, sementara penurunan pengangguran terbuka perlu dioptimalkan melalui penciptaan lapangan kerja produktif dan pertumbuhan ekonomi yang inklusif.
Peningkatan Literasi Keuangan Pada Perempuan Pelaku UMKM Kelurahan Tondo Kota Palu Rita Yunus; Chairil Anwar; Haerul Anam; Syamsuddin HM; Failur Rahman; Meity Ferdiana Paskual; Reski Awalia; Nahda Maidina Arifin
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 1 (2026): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v7i1.4219

Abstract

Kegiatan ini dilatarbelakangi oleh beberapa kajian yang menunjukan rendahnya aksesibiltas masyarakat terhadap jasa keuangan di Sulawesi Tengah (Anam, 2023). Masalah permodalan merupakan satu permasalahan yang sering dijumpai pada pelaku UMKM. Demikian pula pada kelompok pelaku UMKM di Kelurahan Tondon yang merupakan kaum perempuan dan ibu. Kelompok ini merupakan sebagian kecil dari masyarakat terdampak bencana alam Tahun 2018 di Kota Palu. Perempuan pelaku UMKM di Kelurahan Tondo secara umum masih memiliki literasi keuangan yang rendah dan akses yang terbatas terhadap lembaga permodalan. Oleh karena itu, kegiatan pengabdian ini dipandang penting untuk dilakukan dengan harapan dapat meningkatkan literasi keuangan kaum perempuan pelaku UMKM di Kelurahan Tondo sehingga dapat membuka akses terhadap lembaga keuangan serta meningkatkan inklusi finansial. Kegiatan pengabdian yang telah dilaksanakan bagi kelompok perempuan pelaku UMKM memberi dampak peningkatan literasi keuangan serta pemahaman akan pentingnya pengelolaan dan pencatatan keuangan yang baik bagi peserta serta menghasilkan beberapa rekomendasi strategis bagi keberlangsungan usaha kelompok UMKM Wanita Bangkit Kelurahan Tondo.
PENGARUH PENDIDIKAN TERHADAP KEMISKINAN EKSTREM SULAWESI TENGAH Marwah Rahman; Patta Tope; Rita Yunus; Edhi Taqwa; Yohan Yohan
Ensiklopedia Sosial Review Vol 8, No 1 (2026): Volume 8 No 1 Februari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v8i1.3792

Abstract

This study examines the impact of education on extreme poverty in Central Sulawesi Province during 2021-2024. Using panel data regression analysis with Fixed Effect Model on 13 districts/cities, the research finds that education, proxied by Average Years of Schooling, has a significant negative effect on extreme poverty with a coefficient of -6.648366. This indicates that each additional year of education reduces extreme poverty by 6.648 percent. Despite provincial success in reducing extreme poverty from 3.15 percent to 1.27 percent, significant disparities persist across districts, with the gap between Palu City and Donggala Regency reaching 3.75 years. The findings confirm Human Capital Theory and emphasize the need for equitable education access and quality improvement as fundamental strategies for sustainable extreme poverty eradication.Keywords: extreme poverty; education; average years of schooling
Analisis Kepatuhan Wajib Pajak Bumi Dan Bangunan Berdasarkan Realisasi Penerimaan Di Kelurahan Talise Valangguni: Analysis of Land and Building Taxpayer Compliance Based on Revenue Realization in Talise Valangguni Subdistrict Sarah Annisa Maghfira; Rita Yunus
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.10354

Abstract

Salah satu sumber penting penerimaan pajak daerah dikenal sebagai Pajak Bumi dan Bangunan. Namun, pencapaian target penerimaan dari sektor ini belum optimal. Kondisi tersebut sebagian besar disebabkan oleh rendahnya kesadaran masyarakat sebagai kepatuhan pajak yang wajib. Oleh karena itu, studi ini bertujuan memahami pemenuhan kewajiban pajak bumi dan bangunan di Kelurahan Talise Valangguni, maupun mengidentifikasi faktor apa saja yang memengaruhi kepatuhan. Studi ini menggunakan pendekatan deskriptif kuantitatif dengan metode analisis rasio kepatuhan. Data yang digunakan pada studi ini bersumber dari data primer maupun sekunder, yang dikumpulkan melalui pendekatan observasi, wawancara, serta dokumentasi. Berdasarkan temuan analisis data menunjukkan skor di tingkat rendah dari capaian yang telah ditentukan menunjukkan ketidakpatuhan yang serius, semua tahun dikategorikan "Tidak Patuh." Meskipun ada peningkatan realisasi penerimaan PBB setiap tahun, pencapaian tersebut masih berada pada tingkat yang signifikan pada skor capaian yang dibawah, sehingga menunjukkan ketidakpatuhan yang signifikan. Secara keseluruhan, efektivitas pencapaian target penerimaan PBB masih kurang optimal, dengan persentase realisasi di bawah 60%, menandakan perlunya perbaikan dalam strategi pemungutan pajak.
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.