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All Journal International Journal of Advances in Applied Sciences International Journal of Evaluation and Research in Education (IJERE) PRASI: Jurnal Bahasa, Seni, dan Pengajarannya Teknofisika JURNAL KONFIKS Proceeding of International Conference on Teacher Training and Education Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Peuradeun JET (Journal of Electrical Technology) Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman MUHARRIK: JURNAL DAKWAH DAN SOSIAL JIK- JURNAL ILMU KESEHATAN STI Policy and Management Journal Jurnal Peurawi : Media Kajian Komunikasi Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Ulumuddin : Jurnal Ilmu-ilmu Keislaman Majalah Ilmiah Warta Dharmawangsa Jurnal Midpro Jurnal Vokasi JURNAL PENELITIAN PERAWAT PROFESIONAL Jurnal khabar: Komunikasi dan Penyiaran Islam Edunesia : jurnal Ilmiah Pendidikan Minhaj: Jurnal Ilmu Syariah FiTUA : Jurnal Studi Islam Journal of Economics and Business UBS Journal of Public Helath Science Research (JPHSR) Education and Linguistics Knowledge Journal (Edulink) Jurnal Riset dan Inovasi Pembelajaran JETE KESANS : International Journal of Health and Science Syiar: Jurnal Komunikasi dan Penyiaran Islam Action Research Literate (ARL) Indo-MathEdu Intellectuals Journal Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Center of Knowledge Pendikdas: Jurnal Pendidikan Dasar Journal of Social Research Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Quality : Jurnal Kesehatan JURNAL ADMINISTRASI, KEBIJAKAN, DAN KEPEMIMPINAN PENDIDIKAN (JAK2P) Kawanua International Journal of Multicultural Studies PEMA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Journal Of Sustainability Perspectives Jurnal Arsitektur, Sains Bangunan, Kota dan Pemukiman Jurnal Pengabdian Masyarakat Bhinneka eProceedings of Art & Design Journal of Sustainability Perspectives Journal of Artificial Intelligence and Digital Business AHKAM : Jurnal Hukum Islam dan Humaniora Journal of Public Health Concerns Innovative: Journal Of Social Science Research JURNAL ABDIMAS PLJ IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat West Science Interdisciplinary Studies ILTEK : Jurnal Teknologi AL-SULTHANIYAH West Science Interdisciplinary Studies Riwayat: Educational Journal of History and Humanities West Science Social and Humanities Studies Jurnal Penelitian dan Pendidikan Agama Islam Calakan: Jurnal Sastra, Bahasa, dan Budaya BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Jurnal Pengabdian Sosial Journal of Innovative and Creativity Jurnal Stia Bengkulu : Committe To Administration For Education Quality Jurnal Semarak Mengabdi Journal of Governance and Public Administration Jurnal Mimbar: Media Intelektual Muslim Dan Bimbingan Rohani RETORIKA : Jurnal Kajian Komunikasi dan Penyiaran Islam Idealita: Jurnal Pendidikan dan Sosial Keagamaan Jurnal Riset, Inovasi, Teknologi & Terapan KARYA: Journal of Educational Community Service Dharma: Jurnal Pengabdian Masyarakat Konstruktivisme : Jurnal Pendidikan dan Pembelajaran Jurnal Abdimas Kesehatan Journal of Community Service Jurnal Akademika Baiturrahim Jambi Prosiding Seminar Kesehatan Nasional Jurnal Edukasi Saintifik NuCSJo : Nusantara Community Service Journal Moderation: Journal of Islamic Studies Review Access: Journal of Accounting, Finance and Sharia Accounting Journal of Architecture, Research and Innovation Journal of Multidisciplinary Academic and Practice Studies PENDIMAS Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Teknno Aulama: Journal of Islamic Educational Technology Community Impact and Society Empowerment Journal
Faridah Faridah
Jurusan Teknik Fisika, Fakultas Teknik, Universitas Gadjah Mada
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Language Style of Delivering Da’wah Messages in the Youtube Channel ZAVILDA TV Angriani, Rina; Faridah, Faridah
MUHARRIK: Jurnal Dakwah dan Sosial Vol. 6 No. 2 (2023): Muharrik: Jurnal Dakwah dan Sosial
Publisher : Fakultas Dakwah Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/muharrik.v5i2.2898

Abstract

The evolution of advanced information technology is relatively fast. Because of this progress, people can now quickly gain knowledge through social media; many people use Youtube media to get information or entertainment. Zavilda TV's YouTube channel features various entertainment options, including experimental social entertainment. This study aims to find out the style of language for conveying da'wah messages in Zavilda TV's YouTube content entitled "DUA CEWE S3XY TATOAN INSYAF BECAUSE OF FEAR OF DEATH & CHOOSE HIJRAH!" In this study, the authors used a descriptive qualitative method and interpreted it using the theory of analysis of the Milles and Huberman model. The results of this research are that there is a way of delivering and style of da'wah language to research subjects, namely women who wear headscarves and veils, so that the subjects of this research have a sense of wanting to be aware and use them daily. This video has the most viewers compared to other videos, and there are also many negative comments from netizens (internet citizens) because it is considered that the social content of the experiment contains elements of intolerance
Perbedaan Pengaruh Latihan Cycle Ergometry Dan Senam Zumba Terhadap Pengoptimalan Vo2max Pada Mahasiswi Fisioterapi STIKes Baiturrahim Hadi, Putra; Faridah, Faridah; Sari, Indah Permata
Jurnal Akademika Baiturrahim Jambi Vol. 13 No. 2 (2024): September
Publisher : Universitas Baiturrahim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/jab.v13i2.828

Abstract

For female students, physical fitness is very important to support, facilitate, launch their lecture activities and the success of female students in learning is influenced by ability, willingness, nutritious food, and good body condition. Good body condition if the level of aerobic endurance is good which can be obtained by doing regular sports activities. Maximum oxygen consumption (VO2Max) is a physiological parameter that defines a person's aerobic capacity. Increasing VO2Max cannot be achieved easily, but must be done through intensive training with a good training program based on correct exercise principles. The purpose of this study was carried out to find out whether there was a difference in optimizing the VO2Max value between groups following Cycle Ergometry and Zumba Gymnastics. This research was conducted on all female students in the second and fourth semesters of the DIII Physiotherapy Study Program at the Baiturrahim Jambi STIKes. This type of research used a quasi-experimental with two groups pre and post test design, group A was given Cycle Ergometry and group B was given the Zumba Gymnastics treatment. The two groups will take measurements before and after the treatment 3 times a week for 1 month. The research instrument was measured using a test, namely the Multistage Fitness Test (MFT), which was measured before and after. Analysis of the data collection used was the Shapiro Wilk test, paired sample t-test and independent sample t-test. In the paired sample t-test the Cycle Ergometry and Zumba Gymnastics group had Sig. (2-tailed) 0.00<0.05. Whereas in the independent sample t-test the results of Sig. (2-tailed) on Equal variances assumed is 0.45<0.50 and Equal variances not assumed is 0.47<0.50 The conclusion of this research is that there are differences in the results of the two treatments.
Karateristik Tumbuh Kembang Siswa di SLBN Prof. Sri Soedewi Hasmar, Wanti; Faridah, Faridah
Jurnal Akademika Baiturrahim Jambi Vol. 13 No. 2 (2024): September
Publisher : Universitas Baiturrahim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/jab.v13i2.892

Abstract

The growth and development period is a very important period, because growth and development influences and determines the child's future abilities. At this time fine motor skills, gross motor skills, language, creativity, social awareness, emotional awareness, intelligence and psychological development are greatly influenced by the environment and interactions between children and their parents. Physical development is the basis for the child's subsequent developmental progress. The aim of this research is to find out the description of the growth and development of elementary school children at SLBN Prof Sri Soedewi. This research method is descriptive research to find out a picture of the growth and development of children with disabilities in State Special Schools in Jambi City. The sample for this study was 43. Analysis of the secondary data collected. The results of this research are the type of disability of children with special needs who are deaf, there are 9 students, the social development of independence is in the doubtful category, there are 19 students, the gross motor development of respondents is in the doubtful category, there are 19 students, the gross motor development of respondents is in the deviation category, there are 18 students, the development of speech and the language of respondents in the doubtful category was 20 students. It is hoped that further research suggestions can complement this research by describing other disabilities using other data collection methods.
PELAKSANAAN PROGRAM BANTUAN PANGAN NON TUNAI MELALUI METODE E-WARUNG DALAM PENANGGULANGAN KEMISKINAN Faridah, Faridah; Rahayu, Novi; Romdana; Forensa, Dian
Journal of Governance and Public Administration Vol. 1 No. 1 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jogapa.v1i1.326

Abstract

Program bantuan Pangan Non Tunai (BPNT) adalah salah satu program yang dikeluarkan pemerintah sebagai tindak lanjut dalam mengatasi mata rantai kemiskinan. Pada tahun 2017, yang telah diatur pada kementerian sosial No. 11 Tahun 2018 tentang program bantuan non tunai serta praturan presiden nomor 63 tahun 2017 tentang penyaluran bantuan pangan non tunai (BPNT). Bantuan pangan non tunai (bpnt) yang bersumber dari Anggaran Pusat atau APBN. Kemudian dikelola oleh kementrian sosial dan dilimpahkan pada tingkat kabupaten/kota yang menjadi kewenangan daerah untuk memberdayakan masyarakat dalam upaya pengentasan kemiskinan. Jenis penelitian yang dilakukan adalah dengan penelitian kualitatif, teknik pengumpulan data yang digunakan adalah dengan wawancara, observasi, dan dokumentasi. Dan teknik analisis data yang digunakan adalah reduksi data, penyajian data dan kesimpulan. Peneliti mendapatkan kesimpulan bahwa proses pelaksanaan program bantuan pangan non tunai (BPNT) melalui metode E-Warung dalam menanggulangi kemiskinan sudah dilaksanakan dengan efektif dan sesuai dengan aturan yang dilihat dari aspek komunikasi, Sumberdaya, Disposisi, dan Struktur Birokrasi. Berdasarkan pengamatan langsung kelokasi penelitian dan wawancara dengan para KPM ( keluarga penerima manfaat). Masih ada kendala yang dihadapi pada tahap komunikasi atau sosialisasi karena masyarakat masih perlu adanya pengawasan sehingga masih ada masyarakat yang belum megetahui tentang mekanisme pelaksanaan bantuan. Dan sarana dan prasarana didesa padang ulak tanjung yang digunakan dalam pelaksanaan program bantuan pangan non tunai (bpnt) masih sangat kurang serta jarak antar rumah KPM dan E-Warung jauh sehingga menyebabkan KPM merasa kesulitan pada saat pengambilan bantuan.
Restructuring of Murabahah Agreement Financing: Case Study at PT Bank Muamalat Banjarmasin Branch Office Rahmawati, Nisa; Wafa, Faqih El; Gafur, Abdul; Faridah, Faridah; Fitriani, Ahda
AL-SULTHANIYAH Vol. 14 No. 1 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i1.3359

Abstract

This research discusses the problematic financing settlement policy regulated by Peraturan Bank Indonesia (PBI) No. 10/18/PBI/2008, Peraturan Otoritas Jasa Keuangan (POJK) No. POJK.03/2019, and Fatwa Dewan Syariah Nasional-Majelis Ulama Indonesia (DSN-MUI) No. 47, 48, 49/DSN/MUI/II/2005. Furthermore, this study analyses the implementation of these policies at Bank Muamalat KC Banjarmasin concerning relevant regulations. This research uses a qualitative approach through field research methodology, with data collection conducted through direct interviews with relevant informants. After collecting the data, the author describes, describes, and analyses the policy and implementation of financing restructuring with murabahah contracts at Bank Muamalat KC Banjarmasin. The results showed that the murabaha contract financing restructuring policy at the bank has been implemented comprehensively and by the provisions contained in PBI No. 10/18/PBI/2008, POJK No. 10/POJK.03/Year 2019, and DSN-MUI Fatwa No. 47, 48, 49/DSN/MUI/II/2005, which includes three main elements: rescheduling, reconditioning, and restructuring (3R).
Peranan Badan Pengawasan Keuangan Dan Pembangunan Terhadap Penggunaan Anggaran Pembangunan Daerah Kota Makassar Tasik, Pebriani; Remmang, Hasanuddin; Faridah, Faridah
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 3 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i3.2788

Abstract

Penelitian ini bertujuan untuk mengetahui, mengkaji, dan menganalisis, peranan Badan Pengawasan Keuangan dan Pembangunan terhadap Penggunaan Anggaran Pembangunan Daerah Kota Makassar. Penelitian ini menggunakan pendekatan deskriptif kualitatif dan data diperoleh dengan melakukan in depth interview kepada informan. Berdasarkan hasil penelitian yang telah dilakukan, dapat dipahami bahwa BPKP Sulawesi Selatan dalam kebijakan pengawasannya memiliki dua kegiatan yaitu assurance dan consulting. BPKP ke Pemerintah daerah terkait penggunaan anggaran, pengawasannya bisa dilakukan dengan melakukan review dan evaluasi. Peran BPKP terkait penggunaan anggaran pembangunan daerah Kota Makassar dalam pengawasannya melakukan evaluasi perencanaan dan penganggaran. Prosedur pengawasan yang dilakukan oleh BPKP berdasarkan Standar Kerja Pengawasan Intern/Peraturan Kepala BPKP Nomor 1 dan Standar Audit Intern Pemerintah Indonesia (SAIPI). This study aims to know, examine, and analyze the role of the Financial and Development Supervisory Agency in the use of the Makassar City regional development budget. The study used a qualitative descriptive approach and data were obtained by conducting in depth interviews with informants. The results of the research that has been done show that the South Sulawesi BPKP in its supervisory policy has two activities, namely assurance and consulting. BPKP to the local government regarding the use of the budget, supervision can be carried out by conducting a review and avaluation. The role of the BPKP of the Makassar City regional development budget in its supervision is to evaluate planning and budgeting. The supervisory procedures carried out by the BPKP are based on the internal Audit Work Standards/BPKP Head Regulation Number 1 and the Indonesian Government Internal Audit Standards (SAIPI).
Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada Badan Pendapatan Daerah Kabupaten Toraja Utara: Studi Kasus Perda Nomor 6 Tahun 2013 Tandibua', Irpan; Idris, Muhammad; Faridah, Faridah
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 2 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i2.2796

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan akuntansi sektor publik terhadap akuntabilitas kinerja instansi pemerintah di Kabupaten Toraja Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis linier sederhana. Data diperoleh melalui observasi, studi pustaka, dan kuesioner yang disebar kepada 24 responden dari Organisasi Perangkat Daerah (OPD). Hasil penelitian menunjukkan bahwa penerapan akuntansi sektor publik memiliki pengaruh positif terhadap akuntabilitas kinerja instansi pemerintah. Kejelasan penerapan akuntansi sektor publik berkontribusi dalam meningkatkan akuntabilitas, yang terlihat dari pengelolaan sumber daya keuangan yang lebih transparan dan dapat dipertanggungjawabkan. Penerapan akuntansi sektor publik yang baik menjadi alat penting dalam mendukung efisiensi, efektivitas, dan transparansi, sehingga mendukung pelaksanaan fungsi-fungsi pemerintahan secara optimal. Dengan demikian, hasil penelitian ini mengindikasikan pentingnya penguatan penerapan akuntansi sektor publik untuk meningkatkan akuntabilitas kinerja instansi pemerintah daerah, khususnya di Kabupaten Toraja Utara. Penelitian ini diharapkan dapat menjadi referensi untuk penelitian lebih lanjut terkait tata kelola keuangan publik yang baik. This study aims to analyze the influence of public sector accounting implementation on the accountability of government agency performance in North Toraja Regency. The research employs a quantitative approach using a simple linear analysis method. Data were obtained through observation, literature review, and questionnaires distributed to 24 respondents from Regional Government Organizations (OPD). The results indicate that the implementation of public sector accounting positively impacts the accountability of government agency performance. Clear implementation of public sector accounting contributes to improved accountability, as evidenced by more transparent and accountable management of financial resources. Proper public sector accounting serves as an essential tool in supporting efficiency, effectiveness, and transparency, thereby optimizing the execution of governmental functions. Hence, the findings highlight the importance of strengthening public sector accounting implementation to enhance the accountability of local government agency performance, particularly in North Toraja Regency. This research is expected to serve as a reference for further studies on good public financia Public sector accounting, Performance Accountability, Government Agencies l governance.
Pengaruh Audit Internal Dan Pengawasan Terhadap Transparansi Pengelolaan Alokasi Dana Desa Di Desa Taora Kecamatan Buntu Malangka Kabupaten Mamasa Angela, Lia; Said, Miah; Faridah, Faridah
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 2 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i2.2834

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh audit internal dan pengawasan terhadap transparansi pengelolaan Alokasi Dana Desa (ADD) di Desa Taora. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan regresi linear berganda. Data diperoleh melalui penyebaran kuesioner kepada 30 responden, yang terdiri dari 10 aparat desa dan 20 penduduk desa Taora yang aktif dalam proses audit. Hasil penelitian menunjukkan bahwa audit internal dan pengawasan, baik secara parsial maupun simultan, berpengaruh positif terhadap transparansi pengelolaan Alokasi Dana Desa di Desa Taora. Temuan ini menunjukkan pentingnya peran audit internal dan pengawasan dalam meningkatkan akuntabilitas dan transparansi dalam pengelolaan dana desa, yang dapat memperbaiki pengelolaan keuangan dan memperkuat kepercayaan masyarakat terhadap pemerintah desa. This study aims to examine and analyze the impact of internal audit and supervision on the transparency of the management of Village Fund Allocation (ADD) in Taora Village. The research uses a quantitative approach with multiple linear regression. Data was collected through questionnaires distributed to 30 respondents, consisting of 10 village officials and 20 village residents who are actively involved in the audit process. The results show that both internal audit and supervision have a positive influence on the transparency of the management of Village Fund Allocation in Taora Village, both partially and simultaneously. These findings highlight the importance of internal audits and supervision in enhancing accountability and transparency in the management of village funds, which can improve financial management and strengthen public trust in the village government.
Analisis Sistem Informasi Akuntansi Pengelolaan Tabungan Nasabah Pada PT Bank Negara Indonesia Kantor Cabang Pembantu Universitas Negeri Makassar Krisdanindra, Dirga Bryan; Mane, Arifuddin; Faridah, Faridah
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 1 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i1.3032

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis sistem informasi akuntansi pengelolaan tabungan nasabah. Metode penelitian menggunakan metode kualutatif. Penelitian yang dilakukan pada PT. Bank Negara Indonesia Kantor Cabang Pembantu Universitas Negeri Makassar dengan data penunjang seperti Buku Tabubgan, Kartu ATM, dan pengamatan yang penulis lakukan saat meneliti bahkan saat magang. Data diperoleh dari wawancara langsung kepada pemimpin, teller dan customer service dan nasabah. Penelitian ini menunjukkan bahwa (1) Analisis Sistem Informasi Akuntansi pada PT BNI KCP UNM sudah sesuai SOP yang berlaku dalam dunia perbankan, dalam hal ini sistem informasi yang digunakan berbasis komputer dengan didukung dari aplikasi BNI Mobile Banking yang mempermudah segala jenis transaksi nasabah. (2) Penerapan Sistem Informasi Akuntansi berperan penting terhadap pengelolaan tabungan nasabah karena dengan adanya Sistem Informasi Akuntansi yang sesuai dengan SOP perbankan mempermudah nasabah untuk mendapatkan laporan tabungannya baik secara online maupun dengan mendatangi kantor BNI terdekat. This research aims to find out and analyze the accounting information system for managing customer savings. The research method uses a qualitative method. Research conducted at PT. Bank Negara Indonesia Sub-Branch Office of Makassar State University with supporting data such as Tabubgan Books, ATM Cards, and the author's observations while researching and even during internships. Data were obtained from direct interviews with leaders, tellers and customer service. This study shows that (1) Analysis of Accounting Information Systems at PT BNI KCP UNM complies with the applicable SOPs in the banking world; in this case, the information system used is computer-based and supported by the BNI Mobile Banking application, which facilitates all types of customer transactions. (2) Implementation of the Accounting Information System plays an important role in managing customer savings because an Accounting Information System that complies with banking SOPs makes it easier for customers to obtain their savings reports both online and by visiting the nearest BNI office.
Analisis Cash Flow Dan Laporan Realisasi Anggaran Sebagai Penunjang Evaluasi Kinerja Keuangan Pada Badan Keuangan Dan Aset Daerah Kabupaten Toraja Utara Layuk, Intan Rante; Abubakar, Herminawaty; Faridah, Faridah
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 2 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i2.3063

Abstract

Penelitian ini bertujuan untuk mengukur kinerja keuangan pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Toraja Utara ditinjau dari laporan arus (Cash Flow) dan laporan realisasi anggaran. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif. Jenis data yang digunakan adalah data sekunder yang bersumber dari Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Toraja Utara. Hasil Penelitian ini menunjukkan bahwa berdasarkan dari hasil analisis yang telah dilakukan pada laporan arus kas (cash flow) dan laporan realisai anggaran pemerintah daerah Kabupaten Toraja Utara tahun 2018-2022, dengan melihat hasil analisis arus kas dari aktivitas analisis arus kas bebas dan rasio keuangan daerah, menunjukkan bahwa kinerja keuangan pemerintah daerah Kabupaten Toraja Utara pada tahun 2018-2022 dalam keadaan baik dan mengalami pertumbuhan yang tidak stabil. This study aims to measure financial performance at the Regional Finance and Asset Agency (BKAD) of North Toraja Regency in terms of cash flow reports and budget realization reports. The type of research used in this research is quantitative descriptive research. The type of data used is secondary data sourced from the Regional Finance and Assets Agency (BKAD) of North Toraja Regency. The results of this study indicate that based on the results of the analysis that has been carried out on the cash flow report and the budget realization report of the North Toraja Regency local government in 2018-2022, by looking at the results of cash flow analysis from free cash flow analysis activities and regional financial ratios, it shows that the financial performance of the North Toraja Regency local government in 2018-2022 is in good condition and experiencing unstable growth.
Co-Authors Abas Oya Abrahas, Nungki Abubakar, Herminawaty Ade Setio Nugroho Afrozi, Agus Salim Ahda Fithriani, Ahda Ahlun Ansar Akhsa, Amaliah Chintami Darti Akso, Akso Al Amin, Rahmat Al Anshori, M. Zakaria Al-Rasyid, Harun Alfatah, Dhika Ali Iskandar Zulkarnain, Ali Iskandar Alpian, Yayan Amallia, Pramestya Amanda, Dila Rizki Amir, Rahma Melati Amrulloh, Muhammad Andang Widiharto Andi Azhar Angriani, Rina Anisah, Yuli Ansar Ansar Aprianti, Siska Apriliyanti, Yeni Ardiansyah, Dedek Ari Bimo Prakoso Arini, Rani Eka Arnes Yuli Vandika Arnidah, Arnidah Asifa, Reza Nur Asriadi Asriadi Astuti, Nadia Ayu Kusuma Astutik, Wahyuni Sri Atakari, Ery Rosi Athifa Sri Ismiranti Atmarani Dewi Purnama Aulia, Tiara Awal Maulana, Redi Azuwandri, Azuwandri Bancin, Welson Adi Putra Beny Yudha Kencana Bin Budin , Hanafiah Binti Wazir , Rosni Budi Nugroho Budi Prayitno Budiarti, Astrida Budin , Hanafiah Bin Burhanuddin, Nur Isnayanti Cahyani, Anggoro Dwi Choiruddin, Choiruddin Citra Rosalyn Anwar Cut Aja Rahmawati Dalimunthe, Fatimah Azzahra Daulay, Sholihatul Hamidah Debora Paninsari Dian Ratih Laksmitawati Diana Diana Dita, Revina Dwi Ernawati Dwi Utami, Kurniati El Wafa, Faqih Elnawati, Elnawati Esti Mumpuni, Esti Estuningtyas, Retna Dwi Fadel, Fadel Fahira Sahna Gazali, Nur Samsi Amma Faiz, Aiman Fatimawati, Iis Fauzi, Azra Febriana, Mutiara Ferdiansjah Ferdiansjah Firdayni, Mianti Fitriani, Ahda Forensa, Dian Frans Sudirjo Fuadi, Anis Ginting, Sri Tsulatsiah Putri Nabilah Gunawan, Aden Gustini, Gustini Habiba, Sitti Hadi, Putra Handini, Haspita Rizki Syurya Harahap, Meutiah Khairani Harahap, Putri Husnul Khotimah HARI PURNOMO Haris Riadi Hartaty, Sri Harwanto, Untung Nugroho Hasan Asari Hasan Hasan Hasanah, Tuti Hasanuddin Remmang, Hasanuddin Hasanuddin, Indirwan HASIBUAN, ANGGI SYARIAH Hasmar , Wanti Hasmar Hasmar, Wanti Hasugian, Arsita Hawa, Hawa Hawalya, Nur Hendri, Hendri Masduki Hery Widijanto Hestiana, Agustri Husnul Khatimah Inda Corniawati Indah Permata Sari Indri Astuti Indriany, Yunita Irawan, Yeni Irawanda, Gita Irmawati Irmawati Izzad Abidiy Jahra, Pati Matu Jannah, nurjannah Jufrinaldi, Jufrinaldi Julita Julita Juliyanto, Juliyanto K, Sulfikar Karim, Saktiani Kawaid, A Irwan Santeri Doll Kiki Putri Amelia Kr J T, By Tri Agung Nusantara Krisdanindra, Dirga Bryan Krisdayanti, Shendy Kurniawaty Kurniawaty Kusumawati, Tri Indah Kutut Suryopratomo Layuk, Intan Rante Lesmana, Cindy Satika Lia Angela Luthfiah, Isnaini M, Ridho Ansyari Maghfirah Maghfirah Makkaraka, Andi Nadar Mane, Arifuddin Mansur, Ahmad Yasser Mariatul Kiptiah Marlissa, Elsyan R. Marlizayani, Marlizayani Marzuki, Farizal Maulana, Satriya Maulana, Teuku Ryan Maulani, Syafina Mawaddah, Sri Nurul Melati Amir, Rahma Muhammad Idris Muhammad Rifqi Muhammad Yusuf Muhtadi, Muhamad Ammar Murdianto Murdianto, Murdianto Murtini Murtini, Murtini Nada, Sayyidah Sofiyah Nanda Triandita, Nanda Nasution, Herry Syahbannuddin Nazrul Effendy Neni Hendaryati Nikmah Nikmah Nisa Rahmawati, Nisa Nisa, Khusnul Khairun Nissa, Sabilla Ainun Nugraha, Darojakun Adhitya Nugraha, Lasmi Septiyanti Nur Setiawati Nur, Andi Ikram Nuraisah, Nuraisah Nurhayati, R Nurhayati, St. Nurhidayanti, Nurhidayanti Nurlina Nurlina Nursuci Putri Husain Pakatuwo, Laessach M. Panjaitan, Devi Panut Mulyono Partomuan Simanjuntak Pasaribu, Gumarfi Rahis Pasaribu, Parlin Saputra Pratama, Thomas Oka Puji Hastuti purnama AL, Jumiarsih Putra Hadi Putranto, Christophorus Arga Putri Putri, Putri Putri, Amalya Putri, Julia Maharani Putri, Puspa Mutia Syah Putri, Sudriyanti Rahayu, Novi Rahma Rahma Rahmadhani, May Vitha Rahman, Dede Rahman, Fadhli Ramadhani, Andini Ramadhani, Nabilah Rangkuti, Rafiqa Ulfah Ratna Sari Rauf , Suleman Rauf, Suleman Rini Puspa Sari, Rini Puspa Romdana Romdana, Romdana S, Nurhidayanti Sabaruddin Sabaruddin Sahkholid Nasution Said, Miah Saidah, Qori’ Ila Saifuddin Saifuddin Sajiah, Sajiah Salis, Fiki Rahmatika Salmiyah, Salmiyah Salmyah, Salmyah Salongi, Asmin Sa’diah, Halimatu Shaumiwaty, Shaumiwaty Sihana Sihana Sintesa, Nika Sitti Habibah Sobirin, Muji Sri Achadi Nugraheni Sri Suryaningsih Suardi, Suardi sudirman, husni Sugeng Santoso Sulaeman Sulaeman Sultan Sultan Sumarlin Mus Sunarno Sunarno Suparta Suparta, Suparta Suryani, Ira Susanto, Yohanes Syafrial, Herry Syahlan, Ali Syam, Sriwidayani Syamsiar, Syamsiar Syamson, Meriem Meisyaroh Syamsu Rijal Syarqawi, Fitriana Syukron, Ahmad Restani Tandibua', Irpan Tasik, Pebriani Thanwain, Thanwain Thayyib, Ahmad Restani Syukron Transna Putra Urip Umar, Bowasis Umi Fadilah, Umi Ummah Karimah, Ummah Utami, Sentagi Sesotya Wafa, Faqih El Wahyudi, R.Firdaus Walisyah, Tengku Wandini, Rora Rizky Wibowo, Muhammad Abdul Malik Widiasari, Silvi Windi Astuti Yoeliastuti, Yoeliastuti Yoga Kertapati Yuni Utami Yuniati Yuniati Yusuf , Muhammad Yusuf, Muh. Ilham Raihan Zahran, Rizal Muhammad Zainab Zainab Zainul Akhyar Zamroni , Muhammad Zikri Ramadhani Zoraya, Gilang Dewi Zulfassholihah, Farhana Zulpina, Zulpina