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All Journal Jurnal Progres Ekonomi Pembangunan Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis International Journal of Religious and Cultural Studies Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Community Engagement and Emergence Journal (CEEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Ekonomi Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Sigma : Journal of Economic and Business Eduvest - Journal of Universal Studies Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat Jurnal Penelitian Pendidikan Indonesia Journal of Community Empowerment Escalate : Economics and Business Journal Society Jurnal Akuntansi dan Keuangan IPSSJ Jurnal Pengabdian Kepada Masyarakat (JAPIMAS) Journal of Golden Generation Economic
Nitri Mirosea
Fakultas Ekonomi Dan Bisnis, Universitas Halu Oleo, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Green Innovation for Coastal Sustainability through Plastic Waste Recycling Nitri Mirosea; Intihanah; Vina Olivia Pebrianti; Syaiah; Mutmainnah Mutmainnah
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 04 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i04.2773

Abstract

 Plastic waste has become a major environmental challenge in the coastal areas of Kendari City due to increasing community activities and the widespread use of single-use plastics. This community service program aimed to improve public knowledge and awareness of circular economy-based plastic waste management while providing recycled products as educational media and waste management facilities. The program consisted of a preliminary survey, community outreach and education, production of recycled products, and distribution to partner institutions, including the Bungkutoko Village Office, Bungkutoko TPS3R, SD Negeri 89 Kendari, and the Faculty of Economics and Business, Halu Oleo University. Recycled products included trash bins made from wire frames and plastic bottles, flower pots from plastic bottles, and handicrafts from bottle caps. The program increased community knowledge and awareness of waste sorting and reuse, while strengthening community-based waste management facilities and supporting the implementation of circular economy principles in coastal areas.
Financial Ratio Analysis, in Measuring Financial Performance (Case Study on PT. Bank Central Asia Tbk.) Try Andhini Larasati Sekar Arum; Nitri Mirosea; Yuli Lestari Labangu
Escalate : Economics and Business Journal Vol. 1 No. 03 (2024): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i03.452

Abstract

This study aims to analyze the financial performance of PT Bank Central Asia Tbk (BCA) listed on the Indonesia Stock Exchange during the period 2022–2024 using an analysis of liquidity, solvency, and profitability ratios. Data was collected through documentation methods and analyzed descriptively using financial ratios and banking ratios approaches. The results of the study show that in general, BCA's financial condition is in a healthy state. From the liquidity aspect, the loan to deposit ratio (LDR) shows a stable increase, indicating the bank's ability to distribute funds optimally. In terms of solvency, although the debt to asset ratio (DAR) and debt to equity ratio (DER) decreased, the capital adequacy ratio (CAR) increased, reflecting a stronger capital structure. In terms of profitability, return on equity (ROE) showed an increase, the non-performing loan (NPL) ratio remained stable below 2%, and the operating expense to operating income (BOPO) ratio decreased. These findings reflect good efficiency and financial performance during the period analyzed. This research shows that BCA is able to maintain financial stability and improve performance even in the midst of changing economic dynamics.
STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH MELALUI OPTIMALISASI PAJAK DAN RETRIBUSI DAERAH DI KOTA KENDARI Kesya Aurelya Putri; Arifuddin Arifuddin; Nitri Mirosea
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12255

Abstract

Pendapatan Asli Daerah (PAD) Kota Kendari selama periode 2020–2024 belum mencapai target yang ditetapkan, khususnya pada sektor pajak dan retribusi daerah yang masih menghadapi berbagai kendala, seperti rendahnya kesadaran wajib pajak, lemahnya sistem database pajak, keterbatasan sumber daya manusia, serta belum maksimalnya pelayanan perpajakan daerah. Realisasi PAD Kota Kendari selama lima tahun terakhir hanya mencapai rata-rata 82,55% dari target, dengan realisasi retribusi daerah yang bahkan hanya mencapai 34,42% dari target yang ditetapkan. Kondisi inilah yang mendorong peneliti untuk mengkaji lebih dalam strategi peningkatan PAD melalui optimalisasi pajak dan retribusi daerah di Kota Kendari. Penelitian ini bertujuan untuk mengetahui strategi peningkatan Pendapatan Asli Daerah (PAD) melalui optimalisasi pajak dan retribusi daerah di Kota Kendari. Penelitian ini menggunakan pendekatan kualitatif dengan tipe penelitian deskriptif. Informan penelitian terdiri atas lima orang yang dipilih menggunakan teknik purposive sampling, yaitu Kepala Bidang Pendapatan Daerah, Admin SIP PAD, Bendahara Penerima, Kasubid Pelayanan Pendaftaran dan Penetapan Pajak, serta Kasubbid Penetapan Pajak Daerah BAPENDA Kota Kendari. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Teknik analisis data menggunakan analisis SWOT yang diperkuat dengan matriks Internal Factor Evaluation (IFE) dan External Factor Evaluation (EFE) untuk mengidentifikasi faktor internal dan eksternal yang memengaruhi peningkatan PAD, dengan keabsahan data dijamin melalui triangulasi sumber, triangulasi teknik, dan triangulasi waktu. Hasil penelitian menunjukkan bahwa strategi peningkatan PAD dilakukan melalui intensifikasi dan ekstensifikasi pajak dan retribusi daerah. Hasil analisis IFE menghasilkan skor 1,99 dengan kekuatan utama pada regulasi daerah yang jelas dan digitalisasi sistem, sedangkan kelemahan utama pada pendataan objek pajak yang belum optimal dan integrasi database yang belum berjalan baik. Hasil analisis EFE menghasilkan skor 2,07 dengan peluang utama berupa pertumbuhan sektor usaha dan perkembangan teknologi digital, sedangkan ancaman utama berupa risiko human error dan rendahnya kepatuhan wajib pajak. Diagram SWOT menempatkan BAPENDA Kota Kendari pada kuadran I (Strength–Opportunity) dengan koordinat (1,99; 2,07), yang menunjukkan peluang besar untuk menerapkan strategi agresif melalui pemanfaatan teknologi, dukungan regulasi, dan potensi ekonomi daerah secara optimal. Penelitian ini menyimpulkan bahwa efektivitas strategi peningkatan PAD masih memerlukan penguatan lebih lanjut, khususnya pada integrasi database, kualitas sumber daya manusia, dan kepatuhan wajib pajak, agar peningkatan PAD dapat berjalan secara optimal dan berkelanjutan.
Co-Authors Aksa, Putriana Amelia Sari Andi Basru Wawo Andi Muhammad Fuad Ramadhan Andika Tarumidi Andini, Sarah Anggulia Sandra Eni Anshar Daud Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Audi Aulia Baqdal Baqdal Basri, Asriyani Mulia Basru, Andi Muhammad Fuad Ramadhan Darmawati, Tuti Dhea Rizki Herdiani Sahir Diamond Limbong Dwi Apriza Asfani Erica Refor Beislin Ersa Mayora Putri Amalia Evania Renata Syalom Fitriaman Fitriaman Gorethi Hadisantoso, Erwin Harjoprawiro, La Hasbudin . Hasbudin . Hasnidar Hasnidar Hendriawan Hendriawan Husin Husin Husin Husin, Husin Icham , Maulana Iffat Al-Tho’riq Kusnan Iffat Al-Tho’riq Kusnan Ika Maya Sari Ika Maya Sari Indra Wati Intihanah Intihanah Intihanah Intihanah Intihanah Israyanti, Israyanti Juliana Kesya Aurelya Putri La Angga La Angga La Ode Anto Lestari, Kurnia Cahya Melzi Farnatasya Putri Mulliarny Fitry ningsi Riberu Mulyati Akib Mulyati Akib Mulyati Akib, Mulyati Muntu Abdullah Mutmainnah Mutmainnah Nur Asni Nur Asni Nurdin, Emillia Nuriyah Dani Darmawan Pebrianti, Vina Olivia Pirwan Pirwan Pirwan, Pirwan Purnaman, Si Made Ngurah Ramadhan, Andi Muhammad Fuad Rindi Ashari Rosnawintang Rosnawintang Sabdan, Sitti Rahmatiah Safaruddin Safaruddin Safaruddin Safaruddin Satira Yusuf Si Made Ngurah Purnaman Siti Anugrah Halwia Sulvariany Tamburaka Surianti Surianti, Surianti Syaiah Syamsir Nur Taufan Sufatriansa Awal Try Andhini Larasati Sekar Arum Vina Olivia Pebrianti Wa Ode Aswati Wa Ode Siti Asumi Wawo, Andi Basru Yuli Lestari Labangu Yuli Lestari Labangu