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All Journal Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi The Asia Pacific Journal Of Management Studies Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal EduHealth Jurnal Ilmu Ekonomi Mulawarman (JIEM) International Journal of Economics (IJEC) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Intelektual : Jurnal Penelitian Dosen Akuntansi Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Research and Economics Kreativitas Pada Pengabdian Masyarakat (Krepa) International Journal of Sustainable Applied Sciences (IJSAS) Medic Nutricia : Jurnal Ilmu Kesehatan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Ardhi: Jurnal Pengabdian dalam Negri International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences J-CEKI
Diana Lestari
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Analysis of Factors Influencing Regional Fiscal Financial Capability on Development Financing and Achieving the Level of Public Welfare in Kutai Kartanegara Regency Alif Turiadi; Irwansyah Irwansyah; Diana Lestari
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1352

Abstract

The implementation of Regional Autonomy will encourage an increase in the welfare of the regional people, especially the poor. With Regional Autonomy, it will be easier for the poor to access resources and develop their potential to be able to increase the progress of their respective regions, so that the gap between regions and the center can be narrowed. This is because rebellions and separatist actions in the regions, according to some experts, originate from regional assessments that do not fairly receive most of the country's wealth originating from the regions. So the roots of these political demands are demands for economic justice, an unfair distribution of the cake between the center and the regions. The method used in this study is a method of quantitative data analysis and data analysis method using a path diagram with 6 dimensions of measurement, namely, factors supporting regional finance (Regional Original Income, Central Government Transfer Income, Regional Transfers, Investment, Degree of Economic Exploitation), Financing Development, and Level of People's Welfare in Kutai Kartanegara Regency in 2013-2021. Regional Own Revenue, Central Government Transfer Funds, Transfers to Regions, and Investments have a significant effect on development financing in Kutai Kartanegara Regency. However, the degree of direct economic exploitation has no significant effect on development financing and the level of welfare in Kutai Kartanegara Regency.
The Effect of Investment and Development Expenditure on Poverty Levels Mediated By The Level of Income Inequality in Balikpapan City Berlina Puspayanti; Rahcmad Budi Suharto; Diana Lestari
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1650

Abstract

This study aims to analyze the influence of investment and development expenditure on poverty levels in Balikpapan City, considering the mediating role of income inequality. The research employs a quantitative approach using path analysis to examine both direct and indirect relationships among variables. The data used are secondary data from 2013 to 2023, including investment, development spending, the Gini index, and poverty rates. The results show that investment and development expenditure have a direct impact on both income inequality and poverty. Moreover, income inequality mediates the influence of investment and development expenditure on poverty. This study provides important implications for local government in formulating more effective and equitable development policies to reduce inequality and alleviate poverty in urban areas.
EVALUASI KINERJA KEUANGAN DENGAN DUPONT SYSTEM PADA SUB SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA Dyah Shinta Kusumaningtyas; Diana Lestari; Joelianti Dwi Supraptiningsih
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1420

Abstract

Financial performance evaluation is an important tool to support the right decision making and maintain company stability. This study aims to evaluate the financial performance of land transportation sub-sector companies listed on the Indonesia Stock Exchange during the period 2020 to 2024 using the DuPont System method. This method is used to analyze the company's profitability comprehensively by breaking down Return on Equity (ROE) into three main components, namely Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM). With this approach, the company can identify the main factors that influence the level of return to shareholders. This type of research is quantitative descriptive using secondary data in the form of the company's annual financial report downloaded from the official IDX website. The sample was selected using a purposive sampling technique, namely transportation companies that consistently published financial reports during the study period. The results of the analysis show that there was a significant fluctuation in financial performance during the period 2020–2024, the NPM and Total Asset Turnover (TATO) components had a significant influence on the formation of Return on Equity (ROE) during the observation period. The financial leverage factor (Equity Multiplier) also plays a role in strengthening or weakening the level of equity returns, depending on the capital structure and financial risk management of each company. This study contributes to company management and investors in understanding the important components that affect financial performance, as well as evaluation material in making strategic financial decisions.
Edukasi Kesehatan Tentang Penyakit Tidak Menular di Posbindu Desa Aneuk Paya Kecamatan Lhoknga Kabupaten Aceh Besar Diana Lestari
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 4 (2025): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v3i4.1393

Abstract

Non-communicable diseases (NCDs), such as hypertension, diabetes mellitus, and obesity, pose significant health risks for the elderly in Indonesia, including those in Aneuk Paya Village, Lhoknga District, Aceh Besar. These conditions, if left unmanaged, can lead to severe complications, impacting the quality of life of older adults. This community service project aims to improve elderly individuals' understanding of NCDs, as well as their prevention and management, through educational initiatives carried out at the Integrated Health Post (Posbindu). The activities involved interactive counseling sessions, health assessments including blood pressure monitoring, and measurements of body weight, height, waist circumference, blood sugar, and cholesterol levels. The community service event, conducted on July 22, 2025, revealed a significant improvement in the elderly participants’ knowledge about NCDs. Notably, 83% of the participants gained a better understanding of the prevention of NCDs, while 70% reported improved knowledge regarding blood sugar and blood pressure management. Moreover, there was a noticeable increase in the number of elderly individuals attending regular Posbindu visits, which suggests a growing commitment to managing their health. Health education through Posbindu has proven to be an effective tool in raising awareness and changing health behaviors among the elderly, helping to prevent NCD complications. The project demonstrates the pivotal role of Posbindu not only in promoting NCD prevention but also in providing continuous support to the elderly in managing their health, ultimately enhancing their quality of life. This initiative highlights the importance of local health programs in addressing the growing prevalence of NCDs in elderly populations and emphasizes the need for further community-based health interventions.
Analisis Faktor-Faktor Yang Mempengaruhi Pertumbuhan Investasi Di Kabupaten Kutai Timur Dengan Variabel Kebijakan Pemberian Izin Sebagai Variabel Mediasi Suhartini, Suhartini; Aji Sofyan Effendi; Diana Lestari
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.12043

Abstract

This study aims to analyze the effect of economic growth rate, credit distribution, infrastructure expenditure, and regional budget (APBD) on the number of investment permits issued and the total investment value. The analytical method employed is Partial Least Square (PLS) using secondary data processed through statistical software. The findings show that the research model demonstrates strong explanatory power, with R-square values of 0.872 for investment permits and 0.604 for investment value, both categorized as strong. The Q-square results indicate high predictive relevance, while the SRMR test confirms excellent model fit. Multicollinearity analysis shows no serious disturbances, allowing valid interpretation of inter-variable relationships. Direct effect testing reveals that economic growth rate and credit distribution have a significant positive impact on the number of investment permits, whereas infrastructure expenditure shows a significant negative effect. On the other hand, regional budget allocation has a significant positive impact on investment value. Indirect effect analysis confirms that the number of investment permits mediates the influence of economic growth, credit, and infrastructure expenditure on investment value. Overall, the results emphasize that strengthening economic growth and optimizing the regional budget are dominant factors in encouraging investment realization, both in terms of permits and investment value.
The Effects of Economic Growth and Investment and Inflation on Unemployment and Poverty in Indonesia Sumarlina Sumarlina; Michael Michael; Diana Lestari
International Journal of Management Research and Economics Vol. 3 No. 3 (2025): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i3.728

Abstract

The purpose of this study was to analyze and determine the effect of economic growth and investment and inflation on exhaustion and poverty in Indonesia. In this research, the analysis tool used was path analysis assisted by the Amos Version 22 program application. This research is a quantitative study using secondary data obtained from the Indonesian Statistics Agency in the form of time series data (2013-2022). The results of the first structural analysis of economic growth show a negative and significant value for stimulation, while investment and inflation show a negative value for activation. The results of the analysis of the second structure of economic growth with stimulation show a significant negative and positive effect on poverty. Economic growth shows a significant negative effect on poverty. Investment shows a significant negative effect on poverty. Inflation shows a significant positive effect on poverty. While suction shows a positive significance to dirtiness. Economic growth shows a positive value for the futility of response. Investment shows a significant negative value to the futility of the response. Inflation shows a significant negative value on poverty through responses.
The Influence of the Gross Regional Domestic Product of the Trade and Manufacturing Industry and Services Sector on the Amount of Labor Absorption in the City of Samarinda and the City of Balikpapan Felicx Simanjuntak; Rahcmad Budi Suharto; Diana Lestari; Akbar Lufi Zulfikar
International Journal of Management Research and Economics Vol. 3 No. 3 (2025): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i3.735

Abstract

The purpose of this study was to determine the effect of the Gross Regional Domestic Product of the Trade and Processing Industry Sectors and Services on the Amount of Labor Absorption in Samarinda City and Balikpapan City. This study uses panel data from 2013 – 2022 in the two cities of Samarinda and Balikapapan using secondary data. Data analysis used a dummy variable multiple linear regression model using SPSS (Statistical Program Social Science) version 23. The results of this study indicate that the GRDP variables in the trade, manufacturing and service sectors together have a significant effect on the amount of labor absorption. The Trade Sector Variable partially has a significant positive effect on Total Labor Absorption. The Processing Industry Sector Variable partially has no significant effect on Total Labor Absorption. And the Service Sector Variable partially has a significant negative effect on Total Labor Absorption.
The Influence Of Population Growth And Education On Unemployment And Poverty In East Kalimantan Lily Mulyati; Eny Rochaida; Diana Lestari
International Journal of Management Research and Economics Vol. 2 No. 1 (2024): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i1.1651

Abstract

The purpose of this study was to determine the effect of The Influence of Population Growth and Education on Open Unemployment and Poverty in East Kalimantan. The data used is secondary time series data for 2012 – 2022 obtained from the BPS of East Kalimantan Province. Using the SPSS 25 analysis tool with the path analysis method, this study concludes that there is a direct effect of population growth and unemployment has not effect and education level on unemployment has an effect. Population growth, education level and unemployment have a significant influence on economic growth in East Kalimantan Province. Then, the indirect influence of population growth and unemployment on economic growth through unemployment in East Kalimantan has not an effect.
Co-Authors Aji Sofyan Effendi Akbar Lufi Zulfikar Alfrida Karampuan Alif Turiadi Anak Agung Istri Sri Wiadnyani Ariyani Puji Hastuti Arum Nuryati Berlina Puspayanti Bintang Samudera Dian Rahayu DIANA ELIZABETH WATURANGI Dyah Shinta Kusumaningtyas Ednaldy Syahrimmunandar Samad Eny Rochaida Fakhruh Nur Bustomi Faustina Audrey Agatha Felicx Simanjuntak Fitriadi Fitriadi Galuh Aji Prasetyo Heryanto Heryanto Hieronymus Rayi Prasetya Indo Rennu Irwansyah Irwansyah Jiuhardi Jiuhardi Joelianti Dwi Supraptiningsih Kiki Asrifa Dinen Lily Mulyati M. Imam Suswandoyo Meylissa Meylissa Meylissa Meylissa SST MKM Michael Michael Mirza Norma Fitalia Rahmi Mochammad Zaini Muhammad Awaluddin Muhammad Saleh Nadia Ismi Andriani Nico Adi Candra Nirmala Darmayanti Nurjanana Nurjanana Priyagus, Priyagus Purwanti Rachmad Budi Suharto Rahcmad Budi Suharto Raja Adri Satriawan Ridha Elvina Rudy Mas’ud Sandy Sandy Siti Amalia Siwi Tri Wijayanti Sjamsu Djohan Stephanie Stephanie Suhartini Suhartini Suhartini Suhartini Sukiranto Sumarlina Sumarlina Supriono - Susanti Susanti Thoi Fatul Fitriah Ully Fitia Vincensius Rinaldi Yoga Adi Saputra Yuliana Abty Yusli Doga Zakiah Zamruddin Hasid