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All Journal Jurnal Ilmiah Produktif
Husen, Sri Rahayu
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Economics, Econometrics & Finance

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Analisis Kinerja Keuangan Pada Pemerintah Daerah Kabupaten Banggai Kepulauan Tahun 2018-2022: Financial Analysis of the Regional Government of Banggai Islands Regency 2018-2022 Ariwijaya, Heny; Nursin, Depianti; Husen, Sri Rahayu; Muangi, Mario K
Jurnal Ilmiah Produktif Vol. 12 No. 2 (2024): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v12i2.824

Abstract

This study aims to determine the financial performance of the Banggai Islands Regency Government for the 2018-2022 period using fiscal decentralization ratio analysis, independence ratio, effectiveness ratio, harmony ratio, efficiency ratio, growth ratio. The type of data used in the study is quantitative descriptive data which is intended to use quantitative data obtained using documentation techniques. The data analysis method uses financial ratio analysis. The results of this study indicate that the Banggai Islands Regency Government has not been optimal in managing regional finances. Although the realization of its budget has been effective and quite efficient, the growth of Regional Original Income is due to the priority of regional spending. Most prioritize operating expenses over capital expenditures.
Sistem Pembalajaran Berbasis Teknologi Pada Mata Kuliah Akuntansi Manajemen Untuk Meningkatkan Efektivitas Dan Efisiensi Pembelajaran: Technology Based Learning System in Management Accounting Course to Enhance Learning Effectiveness and Efficiency Husen, Sri Rahayu; Apriana, Ririn
Jurnal Ilmiah Produktif Vol. 13 No. 1 (2025): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v13i1.894

Abstract

The development of information technology has driven a paradigm shift in the world of education, including in higher education learning. This study aims to examine the implementation of technology-based learning systems, specifically the use of Learning Management Systems (LMS) and interactive media, in enhancing the effectiveness and efficiency of learning in the Management Accounting course. The research method used is quantitative with a quasi-experimental design. The research sample consists of 60 management program students, divided into two groups: the experimental group, which uses technology-based learning, and the control group, which follows the conventional method. Data collection is conducted through pre-test, post-test, questionnaires, observation, and interviews. Data analysis is performed using t-test (independent sample t-test) and descriptive analysis. This study concludes that technology-based learning systems not only improve effectiveness in achieving learning outcomes but also enhance efficiency in the use of time and resources.
Analisis Kelayakan Usaha Ternak Ayam Ras Petelur Di Desa Cemerlang Kecamatan Masama Kabupaten Banggai : Feasibility Analysis Of Layer Chicken Business In Cemerlang Village Masama District, Banggai District Husen, Sri Rahayu
Jurnal Ilmiah Produktif Vol. 9 No. 2 (2021): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.823 KB) | DOI: 10.56072/jip.v9i2.402

Abstract

The formulation of the problem in this study was that laying hens in Cemerlang Village, Masama District, Banggai Regency were feasible to develop, the type of data used in this study was quantitative data. The source of data used in this study is primary data obtained by collecting data by the author in Cemerlang village and the business office of laying hens, to answer the problems in this study, the authors use several analytical methods including using cost analysis with the TC formula = VC+FC, second is revenue analysis with the formula TR = P x Q third is income analysis with the formula Revenue/Profit = TR (Total Revenue) – TC (Total Cost) and the fourth analysis that the author uses is R/C Ratio Analysis which is based on research results that total revenue Laying hens Rp. 1,80,000,000 and a total cost of Rp. 80,280,000. From the feasibility results it is known that the laying hen business is feasible to be developed with an R/C Ratio value of 2.2, meaning that the laying hen business is very profitable, so it is feasible to be developed by the community in Sepuratan, Cemerlang village, Masama sub-district, Banggai regency.
Co-Authors Apriana, Ririn Depianti Nursin Heny Ariwijaya Muangi, Mario K