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All Journal AFEBI Economic and Finance Review JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Politik dan Pemerintahan Daerah Jurnal Ilmiah Manajemen Kesatuan 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) Jurnal Kolaboratif Sains ProBisnis : Jurnal Manajemen Akuntansi'45 Journal of Management and Business Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Golden Ratio of Data in Summary Eduvest - Journal of Universal Studies Riwayat: Educational Journal of History and Humanities INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE ManBiz: Journal of Management and Business J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Yunus, Santi
Ilmu Ekonomi Dan Studi Pembangunan, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
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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 Pendapatan Industri Rumah Tangga (Home Industry) Kacandipa di Desa Sunju Kecamatan Marawola Wahyudi, Isyam; Yunus, Santi; Lutfi, Muhtar; Musdayati, Musdayati; Jaya, Andi Herman
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.v6i1.167

Abstract

Penelitian ini bertujuan untuk mengetahui pendapatan Home Industry Kacandipa Teratai di Desa Sunju Kecamatan Marawola. Metode penelitian yang digunakan dalam penelitian ini adalah metode observasi dan metode wawancara. Populasi yang digunakan dalam penelitian ini adalah pemilik industri Kacandipa Teratai. Home Industry Teratai Kacandipa dalam satu bulan proses produksi Kacandipa diperoleh penerimaan kotor yang diperoleh sebesar Rp 22.000.000, sedangkan total biaya yang digunakan dalam satu bulan produksi sebesar Rp 13.576.769/bulan. Dari kedua biaya tersebut yang mempunyai total pendapatan tertinggi dibandingkan dengan total biaya yang digunakan pada Home Industry Kacandipa, sehingga diketahui keuntungan yang diperoleh Home Industry Kacandipa Teatai dalam satu bulan produksi adalah Rp 8.423.231/bulan, Dalam hal ini mengolah keuntungan yang diterima cukup tinggi.
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 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 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.
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.
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.
Co-Authors Abdul Azis Sapriadi Abdul Azis Sapriadi Abdul Rahmat Abdul Rahmat Achmad, Nuryana Hapirin Dj Afandhi Afandhi Al-Hadar, Zakina Zein Aldenan Kristanto Taburi Alfiska Meike Syaloomitha Ompoeo Amal, Husaeva Anam , Haerul Anam, Haerul Andi Herman Jaya Andina Pangala Andina Pangala Busman Busman, Busman Busman, Muh. Rafli Chairil Anwar Dini Angraini Edhi Taqwa Eko Jokolelono Eni Santika, Ni Wayan F. Fitriyani Fadhilah, Rifqah Failur Rahman Farida Milias Tuty Farida Millias Tuty Fathia Fathia Fiola Sinta Fitriyani, F. Giska Putri Haerul Anam Haerul Anam Hakimi, Shohib Ika Rafika Ika Rafika Jody Setyadi Kalvin Albert Parinding Kalvin Parinding Kamagi, Siti Hargita R. Kartika Kartika Laendatu Paembonan Lare Murwokolo Cokro Lutfi, Muhtar Lutfi, Muthar M. Anwar Nasruddin M. Lutfi Mahamidi, Widyawati Marselina Lian Marselina Lian Ma’rifah, Nur Ainun Meity Ferdiana Paskual Meity Ferdiana Paskual Meity Ferdiana Paskual Meyti Ferdiana Paskual Mifta Khairani Nasution Moh Irsyat Arrosidik R. Abd Karim Mohamad Ichwan Muhammad Idfal Mukhtar Tallesang Mukhtar Tallesang Musdayati Musdayati Musdayati Musdayati, Musdayati Muthar Lutfi Nahdiasma Kirana Nahdiasma Kirana Nahe, Sahrul SA. Naisela Vebyanti Y. Pontoh Novita Sari Novita Sari Nudiatulhuda Mangun Nuryana Haprin Dj Achmad Nuryana Haprin DJ Achmad Nuryana Haprin DJ. Achmad*, Nuryana Haprin Nur’aziza Parifaya, Nurfadila I Paskua, Meity Ferdiana l Paskual, Meity F Paskual, Meity Ferdiana Paskual, Meyti Ferdiana Patta Tope Putri, Atista Galuh Surya Putri, Dini Aulia Rafika, Ika Rafil Pramana S.M. Arsad Ramenggila, Silvia Delvita Ravika Rismawati Rengku, Stovan Reny Melawati Rezaldi, Rezaldi Rifqah Fadhilah Rita Suirlan Rita Yunus Saljum Muliyani Saputra, Ahmad Syamsuddin Syamsuddin HM Syamsuddin Syamsuddin Tallesang, M. Tallesang, Mukhtar Vera Sri Endah Cicilia Wahyudi, Isyam Yohan Yohan Yohan Yosep Sompotan Yunus Sading Yusril, Moh. Zakina Zein Al-Hadar