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Dunakhir, Samirah
Fakultas Ekonomi, Universitas Negeri Makassar
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Analysis of the Effectiveness and Efficiency of Budget Expediture Implementation at Dinas Satuan Polisi Pamong Praja dan Pemadam Kebakaran Kabupaten Bantaeng for the Period 2021- 2023 Nindyawati Haris; Samirah Dunakhir; Masdar Ryketeng
West Science Interdisciplinary Studies Vol. 4 No. 08 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i08.3067

Abstract

This study aims to analyze the effectiveness and efficiency of expenditure budget implementation at the Dinas Satuan Polisi Pamong Praja dan Pemadam Kebakaran Kabupaten Bantaeng during the 2021–2023 period. A quantitative descriptive approach was employed using a single research variable, namely the effectiveness and efficiency of budget expenditure implementation. The study utilized expenditure budget reports and budget realization reports from 2021 to 2023 as the primary data sources. Data were collected through documentation, interviews, and literature review and analyzed using descriptive quantitative techniques. The findings reveal that the average effectiveness level of budget expenditure implementation reached 94.95%, indicating that the agency effectively realized its planned expenditure budget. However, the efficiency analysis shows that budget utilization ranged from less efficient to inefficient, suggesting that financial resources were not utilized optimally and that unnecessary expenditure had not been minimized. These findings indicate that although budget realization was effective, improvements in budget management are necessary to enhance efficiency and optimize public financial performance.
Pengaruh Pengungkapan Sustainability Report terhadap Harga Saham pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Natasya Refacaroline; Hariany Idris; Samirah Dunakhir
Bata Ilyas Journal of Accounting Vol 7, No 3 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i3.12467

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan sustainability report terhadap harga saham pada perusahaan sektor perindustrian yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif. Pengungkapan sustainability report diukur menggunakan Sustainability Report Disclosure Index (SRDI) berdasarkan GRI Standards 2021, sedangkan harga saham diukur menggunakan harga penutupan (closing price). Sampel penelitian terdiri atas enam perusahaan yang dipilih menggunakan teknik purposive sampling, sehingga diperoleh 30 observasi. Data diperoleh melalui dokumentasi yang bersumber dari laporan keberlanjutan, laporan tahunan perusahaan, dan data harga saham. Analisis data dilakukan menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa pengungkapan sustainability report berpengaruh positif dan signifikan terhadap harga saham. Temuan ini mengindikasikan bahwa semakin tinggi tingkat pengungkapan sustainability report, semakin tinggi pula harga saham perusahaan. Selain itu, nilai koefisien determinasi menunjukkan bahwa sustainability report mampu menjelaskan variasi harga saham sebesar 12,03%, sedangkan 87,97% sisanya dipengaruhi oleh faktor lain di luar model penelitian.
Co-Authors A. M. Syukur Hidayatullah Abduh, Amirullah Abdul Rijal Abdullah, Faiz Asrori Abdullah, Muh. Ridwan Rafi Adytia Meilyana Saputri Agnes Indan Aldayanti, Nur Alfairus, Muh. Qodri Alisa Misran Amaliah, Musdalifah Aminuddin, Andi Nurannisa Putri Amiruddin Tawe Andi Khafifah Khairun Al Ansari Andi Tenrisau Nurrahmah Anisa Nabila Putri Annisa Fitri Ramadani Anwar Ramli Anwar Rauf Anwar, Azwar Ardhiyah Regita Iriani Asrawati, Dini Asrianto Asrianto Aulia Fahrunnisaa Ichwan Auliyah, Ayu Ayu Auliyah Azis, Fajriani Azwar Anwar Banggu, Hafrida Basri Bado Basri Bado, Basri Citra Sahari Safri Dahlan, Lukman Dhiyaulrizq, Ghina Azhzhahra Diawanti H, Ilya Amalia Diawanti, Ilya Amalia Dini Asrawati Erianty Nurul Fadila Ariyani Faiz Farhan Hasruddin Farhan Dwinanda Hanisyahputra Farida Nurhasanah Fauzia, Annisa Febriana, Triah Fikri Haikal Fitriani Fitriani Halintang Arifiani Hamidah Muslimah Hamzah, Hajrah Hariany Idris Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Herlinda, Rhesky Herman Indah Permatasari Isnawati Osman Izmi, Suci Rabiatul Janna, Harisatul Jayadi, Karta Jusrawati jusrawati, jusrawati M. Ridwan Tikollah Masnawaty Sangkala Masnawaty Sangkala Masri, Alifiah pratiwi Moh Nurisno Kurniawan Muchtar, Nur Fadilah Mufidah Amaliah Muh. Ichsan Ali Muhammad Azis Muhammad Azis Muhdsan, Mudhi'ah Mukarramah, Hilwiatul Mukhammad Idrus Mukhammad Idrus Musdalipa Musdalipa Mustafa, Nurul Nabilah Mutmainna AM, Andi Muarija muttaqinah, Andi Ratu Nadya Zakina Natasya Refacaroline Nindyawati Haris Nining Purwanti Nining Purwanti, Nining Noviala, Arni Nur Afiah Nur Afiah Nur Afiah, Nur Nurafni Oktaviyah Nuraisyiah Nurfadjriani Bahar Nurhayani Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurleli Fitriyani Nurrahmah, Andi Tenrisau Pratiwi, Fadilah Purnama Sari Putra Nur Kaimuddin Putri Nandini Putri Yanti Ramlan Mahmud Rara Ariani Reformyanti, Sitti Fajrunnisa Rijal, Abdul Rismawati, Mayada Romansyah Sahabuddin Ryketeng, Masdar S, Masnawaty Safutri, Rezi Sahade Samsinar Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputri, Adytia Meilyana Senolangi, Ernawati Shinta Nuriah Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sitti Nurcahyani Sri Wahyuni Sri Wahyuni Suci Aulia Salsabilah Usri Sugeng Santoso Sulistia Wahab, M. Salehuddin Wahab, Muhammad Salehuddin Wanda Andani Warka Syachbrani Yudistira, A Muhammad Arya Yudistira, Andi Muhammad Arya Yuliah Ilham, Zuhalwah Zaimar , Fina Ruzika Zaimar, Fina Ruzika