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All Journal Jurnal Politik dan Pemerintahan Daerah Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Devotion: Journal of Research and Community Service Studi Ilmu Manajemen dan Organisasi Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Riwayat: Educational Journal of History and Humanities J-CEKI
Yunus, Santi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Palu City Tax Potential and Performance in 2022 Nuryana Haprin DJ. Achmad*, Nuryana Haprin; Yunus, Santi; Paskua, Meity Ferdiana l; Rahman, Failur
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.35520

Abstract

The objectives of this study are as follows: (1) identify the performance of Palu City's regional taxes; (2) map the types of Palu City's regional taxes using the Klassen Typology; (3) identify the potential and problems of regional tax revenue in Palu City; and (4) formulate a strategy to increase regional taxes through intensification and expansion efforts based on the results of the Klassen Typology mapping. While the quantitative method looks at tax performance by using tools for analyzing effectiveness, contribution, and growth rate, as well as the Klassen typology, the qualitative method uses primary data from field surveys with a focus on two types of taxes, namely hotel tax and restaurant tax. A combination of the qualitative and quantitative methods is used to formulate targets in the quantitative method. The findings of quantitative research indicate that the tax performance of the City of Palu for the period spanning 20122020 demonstrates very effective criteria. The percentage value of the Palu City Tax contribution for the period spanning 20122020 demonstrates an average contribution value of 29.9 percent, which is the value of the tax growth rate for the City of Palu during the period spanning 20122020. It is stated that there are two types of Palu City Regional Tax that fall under the underdeveloped criteria. These are the advertising tax and the swallow's nest tax. The year 2020 shows fluctuating values, with the ABT tax having the highest contribution and the swallow's nest tax having the lowest. Based on the Klassen typology analysis, it is stated that there are two types of Palu City Regional Tax that fall under the underdeveloped criteria. According to the findings of qualitative research, land and building taxes have significant tax potential. Furthermore, based on the findings of a survey, it shows that the difference between the potential tax for 2022 and the tax target for 2022 shows the largest figure, which is Rp. 30,877,886,490.
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.
Dampak Eksistensi Alfamidi Dan Indomaret Terhadap Ritel Tradisional Di Kecamatan Parigi Putri, Atista Galuh Surya; Jokolelono, Eko; Paembonan, Laendatu; Yunus, Rita; Yunus, Santi
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.v6i2.4672

Abstract

Purpose: This study aims to understand the impact of modern retail, particularly Alfamidi and Indomaret, on income levels and the sustainability of traditional retail businesses in Parigi District, Parigi Moutong Regency. It focuses on how traditional retailers are affected and how they respond to competition. Methodology/approach: This research uses a descriptive qualitative approach and is conducted in the Parigi District. Data were collected through purposive sampling using observations, in-depth interviews with traditional business owners, and documentation. The data were analyzed using thematic techniques, such as data reduction, presentation, and conclusion drawing. Results/findings: The findings reveal that the emergence of modern minimarkets has intensified competition, resulting in a decline in customers and income for traditional retailers. Consumer shopping preferences have shifted due to competitive prices, wider product selection, and better facilities offered by minimarkets. Nevertheless, some traditional retailers have started to adapt by innovating their product offerings and improving their service qualit. Conclusion: The presence of minimarkets in the Parigi District presents both challenges and opportunities. While many traditional businesses experience reduced income, others attempt to survive by adjusting to market demands through innovation and differentiation. Limitations: This study did not include quantitative measurements of income decline or behavior change, limiting the precision of its economic impact analysis. Contribution: This research provides important insights for local policymakers to design fair competition strategies and support traditional micro and small businesses to ensure a balanced and sustainable retail ecosyste.
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 Regional Government Expenditure on Poverty Levels in Tojo Una-Una Regency for the Period 2015-2023 Parifaya, Nurfadila I; Yunus, Santi; Yohan, Yohan; Tallesang, Mukhtar; Musdayati, Musdayati
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i1.1922

Abstract

Poverty remains a major problem in many developing countries, including Indonesia. Tojo Una-Una Regency in Central Sulawesi Province is one of the areas still facing relatively high poverty numbers. This research aims to analyze the effect of regional government expenditure on poverty numbers in Tojo Una-Una Regency from 2015 to 2023. The approach used is quantitative with secondary data obtained from the Central Statistics Agency (BPS). Analysis was conducted using the elasticity method to measure the sensitivity of changes in the poor population to changes in regional spending. The research results show that the relationship between regional spending and poverty numbers is inconsistent and fluctuative. Most elasticity values show an inelastic category, meaning increased spending has not been able to provide significant impact on poverty reduction. Only in 2020 was a high negative elasticity value found, indicating that spending in that year was quite effective in reducing poverty, possibly due to fiscal policies responsive to the pandemic. Conversely, in 2023, increased spending was actually followed by an increase in the poor population, reflecting inefficiency in budget management. These findings emphasize the importance of improving the effectiveness of regional spending through targeted planning, budget efficiency, and strong oversight so that poverty alleviation programs have real and sustainable impact.
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.
Analysis of The Effect of education, Health Expenditures and Per Capita Income To Human Development Index In Central Sulawesi Province For The Period 2015-2019 Yunus, Santi
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.403

Abstract

The Human Development Index (HDI) is part of the development goals, high HDI is not easy to achieve, it takes the seriousness of the government to allocate budgets in the education sector and health expenditures. Per capita income is also part of increasing HDI. Central Sulawesi's HDI continues to increase from 2015-2019, the distribution of the education, health, and per capita income sectors also continues to increase. The purpose of this study was to determine the effect of expenditure in the education, health, and per capita income sectors on HDI in Central Sulawesi. The analysis tool used with panel data regression, the results of the study showed: Education sector expenditure had a negative but insignificant effect on the HDI of Central Sulawesi for the 2015-2019 period, while health sector expenditure had a positive and significant effect on HDI and per capita income had a negative and insignificant effect on the HDI of Central Sulawesi for the 2015-2019 period
Co-Authors Achmad, Nuryana Hapirin Dj Amal, Husaeva Andi Herman Jaya Busman Busman, Busman Busman, Muh. Rafli Edhi Taqwa Eko Jokolelono Failur Rahman Hakimi, Shohib Kalvin Albert Parinding Kamagi, Siti Hargita R. Kartika Kartika Laendatu Paembonan Lutfi, Muhtar Ma’rifah, Nur Ainun Mohamad Ichwan Musdayati, Musdayati Nahe, Sahrul SA. Nudiatulhuda Mangun Nuryana Haprin Dj Achmad Nuryana Haprin DJ. Achmad*, Nuryana Haprin Parifaya, Nurfadila I Paskua, Meity Ferdiana l Paskual, Meity F Paskual, Meity Ferdiana Patta Tope Putri, Atista Galuh Surya Putri, Dini Aulia Rafika, Ika Ramenggila, Silvia Delvita Rengku, Stovan Rezaldi, Rezaldi Rita Yunus Syamsuddin HM Tallesang, Mukhtar Vera Sri Endah Cicilia Wahyudi, Isyam Yohan Yohan Yunus Sading Yusril, Moh.