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All Journal Golden Ratio of Social Science and Education Golden Ratio of Auditing Research Golden Ratio of Community Services and Dedication
Suarlin, S.
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Klassen Typology and Williamson Index to Measure Macroeconomics in South Sulawesi Province Elpisah, E.; Suarlin, S.; Yahya, Muhammad
Golden Ratio of Social Science and Education Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.524 KB) | DOI: 10.52970/grsse.v1i1.109

Abstract

This study was conducted to analyze the classification of economic growth of each district/city in South Sulawesi Province use Klassen typology, Williamson index, and logistic regression. Analyze income inequality between districts/cities in South Sulawesi Province. This study uses secondary data with a sample of fifteen years from 2005 to 2019. The results of the study show that: (1) several districts/cities have potential as developed and fast-growing areas, developed but depressed areas, fast-developing areas, and relatively underdeveloped areas; (2) income inequality in South Sulawesi Province is in a low condition; (3) economic growth and income disparity have a negative and significant effect on welfare in South Sulawesi Province. This means that economic growth and growth disparities affect the community's welfare in South Sulawesi Province. Economic development results do not only indicate the direction of achieving specific economic growth rates. Based on the results, it can be concluded that the economic growth has fluctuated. The Williamson Index shows that there are disparities. Partially, economic growth and income disparity significantly affect people's welfare in South Sulawesi Province. So that, the local government in its program is also expected to be able to more intensively carry out efforts to equalize income distribution social welfare.
The Effect of Clarity of Budget Targets, Accounting Control and Reporting System on The Performance Accountability Elpisah, E.; Suarlin, S.
Golden Ratio of Auditing Research Vol. 2 No. 2 (2022): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v2i2.249

Abstract

This research aims to (1) understand the impact of a clear target budget on the accountability performance of the agency government in district Sinjai and (2) understand the impact of control accounting on the accountability performance of the agency government in district Sinjai. (3) understand the influence system reporting to the accountability performance agency government in the Sinjai district. This was studied using primary data from questionnaires distributed to 86 employees from the 43 SKPD. This study uses method analysis, multiple linear regression, and data analysis using the SPSS 21 program. The findings indicate that: (1) a clear target budget significantly influences the level of accountability performance of agency government. (2) Control accounting has had a positive impact; however, there must be indicators of the level of accountability performance of agency government. (3) Budget influences on system reporting significantly impact the agency government's level of accountability performance. This means that the more precise the target budget, control accounting, and system reporting budget are, the better the accountability performance of the agency government in the District of Sinjai will be.
Unlocking Local Prosperity: Empowering Communities through Small Business Financing Suarlin, S.
Golden Ratio of Community Services and Dedication Vol. 3 No. 2 (2023): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v3i2.608

Abstract

This study titled "Unlocking Local Prosperity: Empowering Communities through Small Business Financing" aims to investigate the role of small business financing in promoting community empowerment and local prosperity. Employing a qualitative research methodology, the study conducts a comprehensive literature review to explore the economic, social, and environmental dimensions of small business financing. The research design involves systematic data collection from diverse sources, including academic journals, books, reports, and online databases, followed by thematic analysis to identify key insights and patterns within the literature. The findings underscore the pivotal role of small businesses as drivers of economic growth, social cohesion, and environmental sustainability within local communities. Despite the significant contributions of small businesses, various systemic challenges hinder access to finance, particularly for marginalized groups. Innovative financing mechanisms, such as microfinance initiatives and impact investing, emerge as promising strategies to address the financing gap and promote inclusive growth. The study concludes by emphasizing the importance of holistic approaches to SME development and community empowerment, urging policymakers and practitioners to prioritize financial inclusion, sustainable business practices, and interdisciplinary collaboration.
Klassen Typology and Williamson Index to Measure Macroeconomics in South Sulawesi Province Elpisah, E.; Suarlin, S.; Yahya, Muhammad
Golden Ratio of Social Science and Education Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grsse.v1i1.109

Abstract

This study was conducted to analyze the classification of economic growth of each district/city in South Sulawesi Province use Klassen typology, Williamson index, and logistic regression. Analyze income inequality between districts/cities in South Sulawesi Province. This study uses secondary data with a sample of fifteen years from 2005 to 2019. The results of the study show that: (1) several districts/cities have potential as developed and fast-growing areas, developed but depressed areas, fast-developing areas, and relatively underdeveloped areas; (2) income inequality in South Sulawesi Province is in a low condition; (3) economic growth and income disparity have a negative and significant effect on welfare in South Sulawesi Province. This means that economic growth and growth disparities affect the community's welfare in South Sulawesi Province. Economic development results do not only indicate the direction of achieving specific economic growth rates. Based on the results, it can be concluded that the economic growth has fluctuated. The Williamson Index shows that there are disparities. Partially, economic growth and income disparity significantly affect people's welfare in South Sulawesi Province. So that, the local government in its program is also expected to be able to more intensively carry out efforts to equalize income distribution social welfare.
The Effect of Clarity of Budget Targets, Accounting Control and Reporting System on The Performance Accountability Elpisah, E.; Suarlin, S.
Golden Ratio of Auditing Research Vol. 2 No. 2 (2022): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v2i2.249

Abstract

This research aims to (1) understand the impact of a clear target budget on the accountability performance of the agency government in district Sinjai and (2) understand the impact of control accounting on the accountability performance of the agency government in district Sinjai. (3) understand the influence system reporting to the accountability performance agency government in the Sinjai district. This was studied using primary data from questionnaires distributed to 86 employees from the 43 SKPD. This study uses method analysis, multiple linear regression, and data analysis using the SPSS 21 program. The findings indicate that: (1) a clear target budget significantly influences the level of accountability performance of agency government. (2) Control accounting has had a positive impact; however, there must be indicators of the level of accountability performance of agency government. (3) Budget influences on system reporting significantly impact the agency government's level of accountability performance. This means that the more precise the target budget, control accounting, and system reporting budget are, the better the accountability performance of the agency government in the District of Sinjai will be.
Unlocking Local Prosperity: Empowering Communities through Small Business Financing Suarlin, S.
Golden Ratio of Community Services and Dedication Vol. 3 No. 2 (2023): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v3i2.608

Abstract

This study titled "Unlocking Local Prosperity: Empowering Communities through Small Business Financing" aims to investigate the role of small business financing in promoting community empowerment and local prosperity. Employing a qualitative research methodology, the study conducts a comprehensive literature review to explore the economic, social, and environmental dimensions of small business financing. The research design involves systematic data collection from diverse sources, including academic journals, books, reports, and online databases, followed by thematic analysis to identify key insights and patterns within the literature. The findings underscore the pivotal role of small businesses as drivers of economic growth, social cohesion, and environmental sustainability within local communities. Despite the significant contributions of small businesses, various systemic challenges hinder access to finance, particularly for marginalized groups. Innovative financing mechanisms, such as microfinance initiatives and impact investing, emerge as promising strategies to address the financing gap and promote inclusive growth. The study concludes by emphasizing the importance of holistic approaches to SME development and community empowerment, urging policymakers and practitioners to prioritize financial inclusion, sustainable business practices, and interdisciplinary collaboration.
Co-Authors Elpisah Muhammad Yahya