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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-Finance Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Penelitian Ekonomi Akuntansi (JENSI) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Review of Management, Accounting, and Business Studies Financial and Accounting Indonesian Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sultan Sultan
Universitas Muhammadiyah Palopo
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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The impact of the COVID-19 pandemic on financial report MSMES business practices: A phenomenological analysis Harun Alrasyid; Abdul Malik; Sultan Sultan
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4852

Abstract

This study delved into the repercussions of the COVID-19 pandemic on the Financial Statements and Business Practices of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. Utilizing a qualitative phenomenological approach within an interpretive paradigm, the study involved 3 business owners, 1 consumer, and 1 government representative as informants. Data collection methods included interviews, observation, and documentation. The interactive data analysis method, encompassing data reduction, presentation, conclusion, and verification, was employed. The findings indicated a profound impact of the COVID-19 pandemic on the financial reports and business practices of MSMEs. There was a substantial reduction in turnover across various MSME sectors, particularly affecting wholesale and retail traders, food and beverage, and tourism. According to LIPI's P2E data, micro food and beverage businesses experienced a 27% impact, small businesses at 1.77%, and medium-sized businesses at 0.07%. The study highlighted the pandemic's effects on MSMEs, including decreased sales, income reduction, employee cuts, weakened purchasing power, and increased expenditures.
Analisis Flypaper Effect : Dampak PAD dan DAU Terhadap Kemandirian Keuangan Daerah Provinsi Sulawesi Selatan Reski Pormadinah Imran; Halim Usman; Sultan Sultan
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28608

Abstract

The Purpose of this study is to examine how Regional Original Revenue (PAD) and General Allocation Fund (DAU) affect Regional Finance Independence. Additionally, it seeks to determine whether the Flypaper Effect phenomenon is present among South Sulawesi Province’s district and city goverments between 2020 and 2024. There is a knowledge gap on the true effect of PAD and DAU on local fiscal autonomy, as evidenced by the conflicting findings of earlier studies on fiscal decentralization in indonesia about the connection between intergovernmental transfer and regional fiscal performance. Panel data regression analisis was used in a quantitative manner. The TKKD data base and the DJPK portal of the ministry of finance provided secondary data. In order to identifity the Flypaper Effect, the study was conducted in two stages : first, to ascertain how PAD and DAU affected regional spending; second, to evaluate their influence on regional financial independence. Greater local revenue improves fiscal capasity and lessens reliance on central transfer, according to the findings, which show that PAD has a positive and significant impact on regional financial independence. DAU, on the other hand, has a negligible and smaller impact on regional spending, indicating that payments from the federal government are becoming less important in influencing local fiscal policy. This study offers policy suggestions for enhancing local financial sustainability as well as actual proof of South Sulawesi’s increasing fiscal independence.
Co-Authors A. Dahri AP Abdul Malik Andika Rusli Halim Usman Harun Alrasyid Iren Iren Junaidi, Junaidi Kurnia Kurnia Marwa Marwa MUH. ISPA Baharuddin Poppy Ruddin Reski Pormadinah Imran Rifqa Ayu Dasila Riyanti Riyanti Sofyan Syamsuddin Tariza Tariza Zikra Supri