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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi BERKEMAJUAN : JURNAL PENGABDIAN PADA MASYARAKAT Patria Artha Journal of Accounting Dan Financial Reporting International Journal of Economy, Education and Entrepreneurship (IJE3)
Fina Diana
Universitas Patria Artha
Economics, Econometrics & Finance Education Social Sciences Other

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Kajian Potensi Pendapatan Perusahaan Daerah Air Minum (Pdam) Kota Makassar Fina Diana; Andi Ratnasari; Ghaliyah Nimassita
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 5 No 2 (2015): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v5i2.1229

Abstract

Tujuan Penelitian ini adalah untuk melihat potensi pendapatan Perusahaan Daerah Air Minum (PDAM) Kota Makassar Tahun 2015 dan 2016 dengan menggunakan analisis potensi, analisis pertumbuhan dan analisis efektifitas. Hasil penelitian menunjukkan bahwa potensi pendapatan PDAM Kota Makassar khusus untuk penjualan air ditahun 2015 adalah sebesar Rp.179.207.985.923 dan di tahun 2016 sebesar Rp.182.684.620.850,90 dengan asumsi pertambahan jumlah pelanggan sebesar 1,94% berdasarkan analisis pertumbuhan pelanggan. Berdasarkan analisis efektifitas pendapatan penjualan air PDAM Kota Makassar berada pada criteria sangat efektif.
PEMBERDAYAAN MASYARAKAT PADA PENGEMBANGAN USAHA RUMAH PEMOTONGAN HEWAN MAKASSAR Murbayani Murbayani; Fina Diana; Rasdiah Rasyid
BERKEMAJUAN : JURNAL PENGABDIAN PADA MASYARAKAT Vol 1, No 2 (2017): berkemajuan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (964.217 KB)

Abstract

The demand for meat has increased as population growth and changes in community style and patterns of consumption. Similarly, the people of Makassar, known as a beef and buffalo commsumen for barbagai dishes and local culinary. The need for meat in Makassar City is predicted to require as many as 553 heads per day to supply the meat in Makassar. One of the regional companies given the authority to serve the meat needs is PD. Animal Cutting House (RPH). IbM activities that we will do is the management training of Cutting House management on PD managers. RPH Kota Makassar, socialization and stimulant to beef entrepreneurs, establishment of small and medium business group as business development partner of RPH Kota Makassar as well as training of RPH (meat, skin, bone and cattle urine) RPH business development for community group of SME actors who have formed it. The objective of each activity is to increase the knowledge of the slaughterhouse management related to RPH management so that it can meet the established standards, the awareness of the breeders and cattle and buffalo traders around Makassar City to legally slaughter animals in PD. RPH so that they actively produce and supply cattle and buffalo to RPH, as well as the formation of knowledgeable and skilled group of people in producing processed meats, and the utilization of cattle waste (skin, bone and urine) so as to have the opportunity to partner in PD business development. RPH. Overall, the ultimate goal of IbM's activities is the increasing income of PD. RPH so as to support increasing regional income and sustaining the economy of small to medium-sized communities.
FINANCIAL PERFORMANCE OF VILLAGE-OWNED ENTERPRISES (BUMDES) IN PAKATTO VILLAGE, BONTOMARANNU SUB-DISTRICT, GOWA REGENCY Ridwan Ridwan; Fina Diana; Suhendra Suhendra; Firmansa Firmansa
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 1 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i1.121

Abstract

This study aims to determine the financial performance of Village Owned Enterprises (BUMDes) in Pakatto Village, Bontomarannu District. The analytical method used is financial ratio analysis using Profitability ratios (Net Profit Margin and Return On Equity), Liquidity (Current Ratio), and solvency (Debt to Equity Ratio). The results of the calculation of the Net Profit Margin profitability ratio in 2020 are 12.38% and in 2021 it is 20.12%. Return On Equity in 2020 is 64.62% and in 2021 it is 76.99%. The liquidity ratio using the Current Ratio in 2020 is 378.42%, and in 2021 it will be 828.83%. The solvency ratio using the Debt-to-Equity Ratio in 2020 is 23.31%, and in 2021 it will be 10.91%. Based on the profitability ratio data analysis, Net Profit Margin and Return on Equity are very good because the figures have exceeded the standard. In terms of liquidity, the Current Ratio does not meet its obligations (debt) properly because it needs to comply with the established standards. Regarding solvency, the Debt-to-Equity Ratio has met the standard because the resulting figure has passed the established standard.  
TINGKAT KEMANDIRIAN KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI SULAWESI SELATAN Akhmad Akhmad; Buyung Romadhoni; Fina Diana
Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 1 (2020): Patria Artha Journal of Accounting and Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v4i1.340

Abstract

Dalam era otonomi daerah ini, sangat dibutuhkan tingkat kemandirian keuangan dari masing-masing pemerintah daerah dalam rangka memajukan pembangunan di daerah. Penelitian bertujuan untuk mengetahui perkembangan kemandirian keuangan pemerintah daerah tingkat II yang ada di Sulawesi Selatan. Penelitian ini menggunakan data panel 24 daerah tingkat II yang ada di Sulawesi Selatan tahun 2015-2019. Metode analisis yang digunakan dalam penelitian ini adalah analisis rasio kemandirian keuangan. Hasil penelitian diperoleh bahwa tingkat kemandirian keuangan kabupaten dan kota di Sulawesi Selatan selama kurang waktu 2015 sampai 2019 secara umum mengalami peningkatan setiap tahunnya. Walaupun demikian tingkat kemandirian keuangan pemerintah daerah Tingkat II di Sulawesi Selatan relatif kecil hanya rata-rata sebesar 12,41 persen pada tahun 2019. Jauh lebih kecil dibanding dengan tingkat kemandirian keuangan rata-rata kabupaten dan kota secara nasional. Jadi pemerintah daerah tingkat II yang ada di Provinsi Sulawesi Selatan perlu menggali potensi penerimaan pemerintah daerah dengan tetap memperhatikan prinsip kewajaran agar tidak menimbulkan ekonomi biaya tinggi.
Co-Authors A. Ratna Sari Akhmad, Akhmad Firmansa Firmansa Ghaliyah Nimassita Murbayani Murbayani Rasdiah Rasyid Ridwan Ridwan Romadhoni, Buyung Suhendra, Suhendra