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All Journal Jurnal Ilmiah Akuntansi Kesatuan JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JIMBE) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Benius
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Economics, Econometrics & Finance Social Sciences

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ANALISIS RASIO KEUANGAN PELAKU USAHA SEKTOR INFORMAL Benius; Anta Lutfi Ana; Parista Kristina; Yanuar Budi Kurniawan; Jepri; Maria Vivi Arindha
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Financial management plays an important role in the development of Micro, Small and Medium Enterprises (MSMEs), especially in the informal sector such as the culinary industry in Indonesia. This study uses quantitative descriptive methods as the main tool in this study to evaluate the financial performance of informal sector traders in Palangka Raya City in 2024. from the ratio of profitability and also activity shows that financial management shows potential numbers. However, even so, the performance of the informal sector in Palangka Raya City in 2024 can be said to be efficient based on the results of the ratio analysis that has been carried out. Therefore, further improvement and development are needed to achieve the maximum potential of these informal sectors. This conclusion is expected to be a reference for business actors in managing and developing their business in the future.
Pertimbangan Pelanggan : Membongkar Kepuasan di Pasar Ponsel Kalimantan Tengah Raysharie, Puput Iswandyah; Benius; Ananta, Asty; Hawini, Febrina Gracia; Helena; Anugerah, Kevin Putra; Putri, Mareta Novia; Olivia T. T. H, Maria; Butarbutar, Risnauli; Mayanglina S, Stefani
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 1 No 4 (2023)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v1i4.147

Abstract

Penelitian ini difokuskan pada tujuan untuk menginvestigasi pengaruh kepuasan pelanggan di Pasar Ponsel Kalimantan Tengah. Pada era bisnis yang semakin bertambah padat, suatu entitas bisnis harus mempunyai pemahaman yang mendalam mengenai kebutuhan pembeli/konsumen. Peneliti menggunakan pendekatan kuantitatif dengan skala likert dan menargetkan konsumen yang pernah membeli produk di Kalimantan Tengah dengan gambaran faktual. Pengumpulan sampel dilakukan secara acak sesuai pendekatan probabilitas sampling yang memberi kesempatan kepada seluruh anggota populasi. Survei ini mengaitkan variabel independent yakni, Harga/Biaya, kualitas layanan/pelayanan, serta kualitas barang/produk. Dan variabel dependen kepuasan pelanggan. Para peneliti menggunakan analisis regresi linier berganda didalam penyelidikan kami. Data penelitian membuktikan bahwa variabel independen memiliki pengaruh (positif) serta signifikansi kepada tingkat kepuasan  pelanggan. Penemuan tersebut dapat menjadi landasan yang mendasar untuk rancangan ekonomi dan dapat memberikan pengalaman yang sangat memuaskan bagi pelanggan di Pasar Ponsel Kalimantan Tengah.
ANALISIS KINERJA KEUANGAN KEDAI TEH D’NYONYA Cryshanti Febri; Benius; Kurnia; Selviae; Mutiara
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 5 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Kedai teh adalah jenis bisnis yang menawarkan berbagai macam minuman teh dengan sentuhan tradisional dalam suasana yang nyaman. Artikel ini bertujuan untuk melakukan analisis kinerja keuangan dan kebutuhan investasi awal dari Kedai Teh D'Nyonya. Metode analisis yang digunakan meliputi analisis lokasi bisnis, kapasitas produksi, layout pabrik, kesiapan teknologi, serta estimasi investasi awal. Data keuangan diperoleh dari laporan keuangan internal Kedai Teh D'Nyonya, sedangkan data untuk estimasi investasi awal diperoleh dari perhitungan yang relevan. Hasil analisis menunjukkan bahwa Kedai Teh D'Nyonya memiliki lokasi strategis yang dapat menarik banyak pelanggan, kapasitas produksi yang memadai, dan pemanfaatan teknologi modern dalam proses produksi dan pemasaran. Meskipun usaha ini menunjukkan potensi untuk menghasilkan pendapatan yang stabil, tingkat pengembalian modal yang rendah, seperti yang diindikasikan oleh Average Rate of Return (ARR) yang kurang dari 0%, mungkin membuatnya kurang menguntungkan dalam jangka panjang. Namun demikian, dengan strategi pemasaran yang efektif dan lokasi yang strategis, Kedai Teh D'Nyonya memiliki peluang untuk berhasil dalam bisnisnya.
Implementation of SIPD in Regional Financial Management: Evidence from Murung Raya Regency Hersadjati, Maximilianus Aditya; Irawan; Benius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4462

Abstract

This study aims to analyze the application of the regional government information system in enhancing the effectiveness and efficiency of financial management and administration. The regional government information system is a national digital system designed to integrate the entire regional financial cycle from planning, budgeting, execution, and reporting to evaluation. Using a mixed methods approach, this research combines quantitative analysis of regional budget, budget realization reports, and regional government information system metadata with qualitative analysis through interviews, observations, and questionnaires based on the DeLone & McLean model. The findings indicate that regional government information system implementation significantly contributes to improving expenditure realization accuracy, consistency between planning and budgeting documents, and reporting efficiency. The average user perception score for system quality reached 4.2, with performance impact rated very good (4.4). However, technical challenges such as server instability and limited digital human resources remain barriers to optimal implementation. This research reinforces the relevance of Musgrave’s theory on fiscal allocation efficiency and the DeLone & McLean model in evaluating public information systems.
Economic and Fiscal Determinants of Regional Own-Source Revenue: Evidence from Kapuas Regency (2015–2024) Yaya; Tuah, Sunaryo N.; Benius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4514

Abstract

In Indonesia's fiscal decentralization framework, many local governments face ongoing challenges in achieving stable and adequate regional revenues despite having greater autonomy to manage economic potential. This study provides an empirical analysis of economic, demographic, and fiscal factors influencing regional own-source revenue during the period 2015–2024. Using time series data and a multivariate regression method, the research examines the effects of gross regional domestic product, population size, number of restaurants, and government spending on regional own-source revenue. Data were obtained from official statistical publications and regional fiscal reports and supported by national-level literature to strengthen contextual interpretation. The findings indicate that economic growth, demographic expansion, and government expenditure have significant impacts on regional own-source revenue, while the restaurant sector also contributes positively as a potential source of revenue enhancement. The study recommends intensifying tax collection, optimizing the role of the restaurant sector, and improving the strategic allocation of government expenditure to strengthen revenue capacity. It further highlights the importance of adaptive fiscal strategies in response to economic transformation and evolving regulatory frameworks over the past decade.
Effectiveness and Efficiency of Regional Budget Performance: Evidence from North Barito Regency (2020–2024) Sari, Renny Indah Purnama; Tuah, Sunaryo N.; Benius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4517

Abstract

This study analyzes the effectiveness and efficiency of the implementation of the regional revenue and expenditure budget in North Barito Regency from 2020 to 2024. Using a descriptive quantitative approach and longitudinal analysis, the research evaluates fiscal performance based on key indicators: revenue realization, expenditure absorption, and budget composition. The findings reveal that the average effectiveness ratio of locally generated revenue reached 98.26%, indicating strong performance and surpassing targets in 2024. Meanwhile, the efficiency ratio of regional expenditure remained consistently above 99%, reflecting disciplined budget execution. However, the composition of spending was dominated by operational expenditures, particularly personnel costs, which accounted for over 40% of total spending. Capital expenditure fluctuated and peaked in 2023 yet remained below optimal levels for long-term development impact. The study identifies persistent fiscal deficits each year, offset by increasing net financing, with the highest budget financing surplus recorded in 2024. These trends suggest both potential efficiency and weaknesses in planning and absorption. The research concludes that while regional revenue and expenditure budget implementation in North Barito is relatively effective and efficient, structural challenges remain.
Fiscal Transfers and Community Economic Welfare: Evidence from Murung District Damayanti, Sari; Tuah, Sunaryo N.; Benius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4521

Abstract

Indonesia’s fiscal decentralization provides village funds and tax revenue sharing funds to strengthen village autonomy, support public services, and enhance community economic welfare. This study examines the impact of village fund allocation, village fund, and tax revenue sharing funds on the economic welfare of communities across 13 villages in Murung District, Murung Raya Regency, from 2020 to 2024. Using a quantitative explanatory approach, the research applies descriptive and inferential statistical methods, including validity and reliability tests, multiple linear regression, and significance testing. The findings reveal that fund allocation, village fund, and tax revenue sharing funds significantly influence key indicators of economic welfare, such as household income, access to clean water, and the growth of active micro-enterprises. Among these, village funds emerge as the most dominant variable, contributing directly to economic participation and service access. The regression model demonstrates strong predictive power. These results align with theories of fiscal decentralization, public finance allocation, and welfare economics emphasizing the role of targeted fiscal transfers in reducing inequality and enhancing local development. The study recommends optimizing sharing funds for productive programs, integrating fiscal planning with SDGs and performance indicators, and strengthening governance, transparency, and community participation.
The Effect of Exchange Rates, India’s GDP, and Global Price Fluctuations on Indonesia’s CPO Exports to India Benius; Anarki, Rambu; Raysharie, Puput Iswandyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4693

Abstract

Indonesia’s crude palm oil plays a vital role in global vegetable oil markets, with India consistently ranking as one of its main importers amid dynamic macroeconomic conditions. This study examines how exchange rates, India’s GDP, and international CPO prices affect Indonesia’s crude palm oil exports to India from 1994–2024. Using a quantitative approach with time-series data, secondary sources were obtained from the Central Bureau of Statistics, UN Comtrade, and the World Bank. Classical assumption tests and multiple linear regression were performed using Stata. The results show that the IDR exchange rate has a positive and significant effect on crude palm oil export volumes, indicating that depreciation improves export competitiveness. In contrast, India’s GDP has a negative and significant effect, suggesting that economic growth is associated with import diversification and substitution toward domestic vegetable oils. International CPO prices exhibit a positive but insignificant effect, reflecting relatively inelastic demand in India’s food industry. The F-test confirms that all variables jointly influence exports, with the model explaining 66.44% of export variation. The study highlights the crucial role of exchange rates and the paradoxical impact of India’s economic growth, implying that Indonesia should diversify markets, strengthen trade negotiations, and improve production efficiency.
Co-Authors Ananta, Asty Anarki, Rambu Anta Lutfi Ana Anugerah, Kevin Putra Butarbutar, Risnauli Cryshanti Febri Dedy Heronaldo Thamus Hawini, Febrina Gracia Helena Hersadjati, Maximilianus Aditya Irawan Jepri Kurnia Maria Vivi Arindha Mayanglina S, Stefani Mutiara Olivia T. T. H, Maria Parista Kristina Putri, Mareta Novia Raysharie, Puput Iswandyah Sari Damayanti, Sari Sari, Renny Indah Purnama Selviae Tuah, Sunaryo N. Yanuar Budi Kurniawan YAYA