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All Journal Journal The Winners Binus Business Review Jurnal Mirai Management Jurnal ASET (Akuntansi Riset) International Journal of Economics, Business and Accounting Research (IJEBAR) Economics and Digital Business Review Indonesian Journal of Business and Management Movere Journal Jurnal Kabar Masyarakat Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Access: Journal of Accounting, Finance and Sharia Accounting Journal of Economy Business Development
Abdul Karim
1Fakultas Ekonomi Dan Bisnis, Universitas Bosowa, Makassar, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPLEMENTASI INTERNAL DEALER FACILITY AUDIT SEBAGAI UPAYA MENINGKATKAN KEPUASAN PELANGGAN KENDARAAN MITSUBISHIDI PT BOSOWA BERLIAN MOTOR MAKASSAR Rizky Hasmalia Hasyim; Kafrawi Yunus; Abdul Karim
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.7813

Abstract

Penelitian ini mengkaji secara mendalam Implementasi Internal Dealer Facility Audit (IDFA) sebagai instrumen strategis dalam meningkatkan kualitas layanan dan kepuasan pelanggan di PT Bosowa Berlian Motor Makassar, salah satu dealer resmi Mitsubishi di kawasan Indonesia Timur. Dalam lingkungan industri otomotif yang semakin kompetitif, kualitas layanan menjadi faktor penentu dalam membentuk persepsi dan loyalitas pelanggan, sehingga organisasi perlu memastikan bahwa seluruh proses operasional berjalan sesuai standar yang ditetapkan oleh Agen Pemegang Merek (APM), yaitu Krama Yudha Tiga Berlian (KTB) dan Mitsubishi Motors Krama Yudha Sales Indonesia (MMKSI). IDFA berfungsi sebagai mekanisme audit internal yang menilai kelayakan fasilitas, kepatuhan terhadap prosedur operasional standar, kinerja sumber daya manusia, serta respons terhadap keluhan pelanggan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus melalui wawancara mendalam, observasi lapangan, dan penelusuran dokumen internal perusahaan. Hasil penelitian menunjukkan bahwa IDFA memberikan kontribusi signifikan dalam meningkatkan kesadaran manajemen mengenai pentingnya konsistensi layanan yang berorientasi pada mutu. Meskipun demikian, sejumlah tantangan masih ditemukan, seperti keterbatasan kompetensi SDM, kurang optimalnya koordinasi antarunit, lemahnya monitoring tindak lanjut audit, serta resistensi terhadap budaya audit internal. Temuan penelitian ini memperkuat relevansi Total Quality Management (TQM), SERVQUAL, dan model perubahan organisasi Kurt Lewin sebagai kerangka teoritis dalam pengembangan mutu berkelanjutan. Rekomendasi strategis menekankan perlunya peningkatan kompetensi SDM, digitalisasi sistem audit, serta penguatan budaya mutu yang terintegrasi pada seluruh level organisasi. This study provides an in-depth analysis of the Implementation of the Internal Dealer Facility Audit (IDFA) as a strategic effort to enhance service quality and customer satisfaction at PT Bosowa Berlian Motor Makassar, an authorized Mitsubishi dealer operating in Eastern Indonesia. In an increasingly competitive automotive industry, service quality has become a critical determinant of customer perception and loyalty, requiring organizations to ensure that operational processes meet the standards set by the Authorized Brand Holder, namely Krama Yudha Tiga Berlian (KTB) and Mitsubishi Motors Krama Yudha Sales Indonesia (MMKSI). The IDFA serves as an internal audit mechanism designed to evaluate facility readiness, compliance with standard operating procedures, staff performance, and responsiveness to customer complaints. This research employs a qualitative descriptive approach using a case study method, including in-depth interviews, field observations, and the examination of internal documentation. The findings reveal that IDFA has significantly strengthened managerial awareness of the importance of standardized, customer-oriented service delivery. However, several challenges continue to hinder optimal implementation, including limited staff competence, inadequate interdepartmental integration, weak post-audit monitoring, and resistance to internal audit culture. The results further reinforce the relevance of Total Quality Management (TQM), SERVQUAL, and Kurt Lewin's organizational change model as theoretical foundations for continuous quality improvement. Strategic recommendations highlight the need for enhanced human resource development, digital transformation of audit systems, and the cultivation of a stronger quality-oriented organizational culture.
Good Corporate Governance System for Profit Management in Manufacturing Companies Listed BEI for 2020-2022 Andi Sutomo; Asrianto Asrianto; Muh. Rais; Abdul Karim
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1417

Abstract

This research examines business governance's impact on the wage system. The independent changes used in this research are the board of commissioners, audit committee, and institutional authority. In this research, the size of the commission board is measured by including all commission board members in the company. The research committee in this study was evaluated based on the number of members of the company's book committee. In addition, the ownership structure of a company is estimated by the percentage of the number of shares owned by the entity from the number of residual components. Earnings management is presented as a type of cash-based option for Jones. This research used data from the Indonesian Stock Exchange (BEI). This research uses the example of the manufacturing sector listed on the Indonesia Stock Exchange for the 2020-2022 period. This research also shows that membership of the board of commissioners, audit committees, and institutions has a big influence on revenue management. However, only the Audit Committee influences revenue management.
Analisis Sistem Kelayakan Penyaluran Pembiayaan Pada Bank Sulselbar Unit Usaha Syariah Asri Wahyudi; Thamrin Abduh; Abdul Karim
Journal of Economy Business Development Vol. 3 No. 3 (2025): Journal of Economy Business Development, Desember 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i3.3379

Abstract

Penelitian ini bertujuan untuk menganalisis sistem kelayakan penyaluran pembiayaan serta mengevaluasi kinerja sistem tersebut pada Bank Sulselbar Unit Usaha Syariah Cabang Makassar. Fokus kajian diarahkan pada tahapan analisis pembiayaan, mekanisme pengambilan keputusan, serta pengelolaan risiko pembiayaan dalam konteks perbankan syariah. Pendekatan penelitian yang digunakan adalah kualitatif dengan desain deskriptif, sehingga memungkinkan penggalian informasi secara mendalam mengenai praktik operasional yang diterapkan oleh bank. Data penelitian diperoleh melalui wawancara, observasi, dan dokumentasi terhadap pihak yang terlibat langsung dalam proses penyaluran pembiayaan. Hasil penelitian menunjukkan bahwa sistem kelayakan penyaluran pembiayaan dilaksanakan melalui prosedur yang terstruktur dan mengacu pada prinsip kehati-hatian. Penerapan prinsip 5C of Credit menjadi dasar utama dalam menilai kelayakan nasabah, disertai dengan pemeriksaan riwayat pembiayaan dan kepatuhan terhadap prinsip syariah. Kinerja sistem kelayakan pembiayaan tercermin dari kemampuan bank dalam mengendalikan risiko dan menjaga kualitas pembiayaan. Hambatan operasional yang muncul dapat diantisipasi melalui strategi manajerial yang adaptif, termasuk restrukturisasi pembiayaan bermasalah. Penelitian ini memberikan kontribusi empiris terhadap pengembangan manajemen pembiayaan syariah dan dapat menjadi referensi bagi peningkatan praktik pembiayaan pada bank syariah. This study aims to analyze the feasibility system of financing distribution and to evaluate the performance of the system at Bank Sulselbar Sharia Business Unit, Makassar Branch. The analysis focuses on the stages of financing assessment, decision-making mechanisms, and risk management practices within the context of Islamic banking. A qualitative approach with a descriptive design was employed to obtain an in-depth understanding of the operational practices applied by the bank. Research data were collected through interviews, observations, and documentation involving parties directly engaged in the financing distribution process. The findings indicate that the feasibility system for financing distribution is implemented through structured procedures and adheres to the principle of prudence. The application of the 5C of Credit principle serves as the main framework for assessing customer eligibility, supported by credit history evaluation and compliance with Sharia principles. The performance of the feasibility system is reflected in the bank’s ability to control financing risks and maintain financing quality. Operational constraints can be addressed through adaptive managerial strategies, including financing restructuring. This study provides empirical insights into Islamic financing management and offers practical implications for strengthening financing practices in Sharia banking institutions.
Analisis Fasilitas dan Harga Tiket di Pantai Lambangan Pauno terhadap Jumlah Wisatawan di Kabupaten Banggai Laut Fitra S. Apok; Palipada Palisuri; Abdul Karim
Journal of Economy Business Development Vol. 3 No. 3 (2025): Journal of Economy Business Development, Desember 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i3.3730

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fasilitas dan harga tiket terhadap jumlah wisatawan di Pantai Lambangan Pauno Kabupaten Banggai Laut. Pariwisata pantai memiliki potensi besar dalam mendorong pertumbuhan ekonomi daerah, sehingga pengelolaan destinasi wisata perlu dilakukan secara optimal. Fasilitas dan harga tiket menjadi faktor penting yang memengaruhi keputusan wisatawan dalam memilih destinasi wisata. Pendekatan penelitian menggunakan metode kuantitatif dengan desain survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada 100 wisatawan yang berkunjung ke Pantai Lambangan Pauno. Teknik pengambilan sampel menggunakan metode accidental sampling. Analisis data dilakukan dengan menggunakan regresi linier sederhana disertai pengujian instrumen dan asumsi klasik. Hasil penelitian menunjukkan bahwa fasilitas berpengaruh positif dan signifikan terhadap jumlah wisatawan. Kondisi fasilitas yang memadai, bersih, dan mudah digunakan mampu meningkatkan kenyamanan wisatawan selama berkunjung. Harga tiket juga menunjukkan pengaruh positif dan signifikan terhadap jumlah wisatawan. Wisatawan menilai harga tiket yang diterapkan sesuai dengan manfaat dan fasilitas yang diperoleh. Variabel harga memiliki pengaruh yang lebih dominan dibandingkan fasilitas. Temuan ini menunjukkan bahwa pengelolaan fasilitas dan penetapan harga tiket yang tepat menjadi faktor penting dalam meningkatkan jumlah kunjungan wisatawan. Penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi pengelola destinasi wisata dan pemerintah daerah dalam merumuskan kebijakan pengembangan pariwisata yang berkelanjutan. This study aims to analyze the effect of facilities and ticket prices on the number of tourists visiting Lambangan Pauno Beach in Banggai Laut Regency. Coastal tourism has significant potential to support regional economic development, therefore destination management must be carried out optimally. Facilities and ticket prices are important factors influencing tourists' decisions in choosing tourist destinations. This research employed a quantitative approach using a survey design. Data were collected through questionnaires distributed to 100 tourists visiting Lambangan Pauno Beach. The sampling technique used was accidental sampling. Data analysis was conducted using simple linear regression accompanied by instrument testing and classical assumption tests. The results indicate that facilities have a positive and significant effect on tourist numbers. Adequate, clean, and well-maintained facilities enhance tourists' comfort during their visit. Ticket prices also show a positive and significant effect on the number of tourists. Tourists perceive the ticket prices as reasonable and proportional to the benefits and facilities provided. The ticket price variable exerts a stronger influence than facilities. These findings highlight the importance of effective facility management and appropriate ticket pricing strategies in increasing tourist visits. This study is expected to provide valuable input for destination managers and local governments in formulating sustainable tourism development policies.
Budaya Pop dan Tradisi: Ruang Publik Sebagai Titik Temu Generasi Z di Kabupaten Maros Asrianto Asrianto; Abdul Karim; Amal Amal; Yhudi Abdi Wibowo
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2026): Maret : Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v5i1.4217

Abstract

The development of popular culture in the digital era has shaped the preferences, lifestyles, and interaction patterns of Generation Z, who tend to be more open, creative, and technology-driven. However, this situation also poses challenges to the existence of traditional cultures, which are beginning to decline in popularity. This community service activity aims to optimize the role of public spaces as a platform for integrating pop culture and local traditions in Maros Regency. The method used is a participatory approach through observation, focus group discussions (FGDs), local community involvement, and the implementation of programs such as cultural festivals, collaborative art performances, creative workshops, and the production of digital content based on local wisdom.The results of this activity indicate that public spaces play a strategic role as meeting points between generations, particularly Generation Z, in expressing creativity while strengthening local cultural identity. The integration of pop culture with local traditions can increase the younger generation's interest in cultural heritage, create inclusive collaborative spaces, and encourage the growth of a culture-based creative economy ecosystem. Furthermore, this activity also contributes to strengthening social cohesion and raising collective awareness of the importance of cultural preservation. Innovative use of public spaces is an effective strategy for maintaining the sustainability of local culture amidst globalization.
Pemberdayaan Petani Melalui Digitalisasi Pertanian dan Penguatan Ekonomi Pedesaan di Kabupatenn Enrekang Asrianto Asrianto; Amal Amal; Abdul Karim; Abd Kadir S; Sahrul Sahrul
Jurnal Kabar Masyarakat Vol. 4 No. 3 (2026): Agustus: JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v4i3.4542

Abstract

Digital transformation in the agricultural sector is one strategy to improve farmer welfare and strengthen the rural economy in the Society 5.0 era. Enrekang Regency has great potential as a horticulture and plantation center, but still faces various obstacles such as low digital literacy among farmers, limited access to market information, weak agricultural business records, and the suboptimal use of digital technology. This community service activity aims to increase farmer capacity through information technology-based agricultural digitalization supported by the Social and Environmental Responsibility (TJSL) Program of PT Pupuk Kalimantan Timur. The methods used include Participatory Rural Appraisal (PRA), training, mentoring, technology demonstrations, and monitoring and evaluation. A total of 60 farmers from several villages in Enrekang Regency participated in the program. The results of the activity showed an increase in farmers' ability to use digital agricultural applications, digital financial recording, social media, and marketplace-based marketing, and increased access to commodity price and weather information. This program also encouraged the formation of digital farmer groups that strengthen collaboration between farmers, local governments, universities, and the industrial sector. This activity has a positive impact on increasing productivity, farming efficiency, and strengthening the rural economy in a sustainable manner.
Analisis Tingkat Literasi Keuangan Terhadap Keberlanjutan UMKM Kecamatan Balusu Anggita Sri Rahayu; Arifuddin Mane; Abdul Karim
Journal of Economy Business Development Vol. 2 No. 3 (2024): Journal of Economy Business  Development, Desember 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i3.2767

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat literasi keuangan dan pengaruhnya terhadap keberlanjutan usaha mikro, kecil, dan menengah (UMKM) di Kecamatan Balusu, Kabupaten Barru, Sulawesi Selatan. Objek penelitian mencakup pelaku UMKM di wilayah tersebut. Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki peran signifikan dalam keberlanjutan UMKM di Kecamatan Balusu. Pemahaman yang baik mengenai pengelolaan keuangan memungkinkan pelaku usaha untuk mengatur modal, merencanakan anggaran, dan mengambil keputusan yang tepat dalam menghadapi tantangan bisnis. Namun, literasi keuangan bukanlah satu-satunya faktor yang memengaruhi keberlanjutan usaha. Faktor lain, seperti akses terhadap modal, inovasi produk, dan kondisi pasar, juga berkontribusi terhadap keberlanjutan usaha. Temuan ini memberikan wawasan bagi pelaku UMKM dan pembuat kebijakan untuk meningkatkan literasi keuangan sebagai salah satu strategi mendukung keberlanjutan usaha. This study aims to analyze the level of financial literacy and its influence on the sustainability of micro, small, and medium enterprises (MSMEs) in Balusu District, Barru Regency, South Sulawesi. The object of the study includes MSME actors in the area. This study uses a qualitative descriptive analysis method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that financial literacy has a significant role in the sustainability of MSMEs in the Balusu District. A good understanding of financial management allows business actors to manage capital, plan budgets, and make the right decisions in facing business challenges. However, financial literacy is not the only factor that influences business sustainability. Other factors, such as access to capital, product innovation, and market conditions, also contribute to business sustainability. These findings provide insight for MSME actors and policymakers to improve financial literacy as a strategy to support business sustainability.
Analisis Kinerja Keuangan Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Evektifitas Dan Rasio Efisiensi Pada Kantor Desa Sipai Kabupaten Mamasa Kesia Karmita K; Miah Said; Abdul Karim
Journal of Economy Business Development Vol. 2 No. 1 (2024): Journal of Economy Business  Development, April 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i1.2791

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi kinerja keuangan pengelolaan Alokasi Dana Desa (ADD) pada Kantor Desa Sipai, Kabupaten Mamasa, menggunakan rasio efektivitas dan rasio efisiensi. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menganalisis Laporan Keuangan Alokasi Dana Desa yang terdapat pada Anggaran Pendapatan dan Belanja Desa (APBDes) Tahun 2020 hingga Tahun 2022. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari dokumen keuangan desa yang relevan. Hasil penelitian menunjukkan bahwa kinerja keuangan Pemerintah Desa Sipai Kabupaten Mamasa pada tahun 2020 hingga 2022 belum mencapai hasil yang optimal. Berdasarkan rasio efektivitas, Desa Sipai memperoleh nilai 79,88%, yang menandakan bahwa kinerja pengelolaan keuangan desa masih kurang efektif, karena belum mencapai target yang diharapkan. Sementara itu, berdasarkan rasio efisiensi, Desa Sipai memperoleh nilai sebesar 69,35%, yang menunjukkan bahwa pengelolaan keuangan desa tergolong cukup efisien meskipun belum sepenuhnya optimal. Penelitian ini diharapkan dapat memberikan masukan bagi pihak berwenang untuk meningkatkan pengelolaan keuangan desa di masa depan, khususnya dalam hal efektivitas dan efisiensi penggunaan Alokasi Dana Desa. This study aims to analyze the effectiveness and efficiency of financial performance in the management of Village Fund Allocation (ADD) at the Sipai Village Office, Mamasa Regency, using effectiveness and efficiency ratios. The research employs a quantitative approach by analyzing the financial reports of the Village Fund Allocation contained in the Village Revenue and Expenditure Budget (APBDes) from 2020 to 2022. The data used in this study is secondary data obtained from relevant village financial documents. The results of this study show that the financial performance of the Sipai Village Government in Mamasa Regency from 2020 to 2022 has not achieved optimal results. Based on the effectiveness ratio, Sipai Village achieved a value of 79.88%, indicating that the financial management performance is still less effective, as it has not met the expected targets. Meanwhile, based on the efficiency ratio, Sipai Village achieved a value of 69.35%, showing that the financial management of the village is considered quite efficient, although not fully optimal. This study is expected to provide input for authorities to improve village financial management in the future, particularly in terms of the effectiveness and efficiency of Village Fund Allocation utilization.
Pengaruh Pengawasan Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Kantor Kejaksaan Negeri Tana Toraja Melsi Pamilangan; Sukmawati Marjuni; Abdul Karim
Journal of Economy Business Development Vol. 2 No. 1 (2024): Journal of Economy Business  Development, April 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i1.2803

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengawasan dan disiplin kerja terhadap kinerja pegawai di Kantor Kejaksaan Negeri Tana Toraja. Penelitian kuantitatif ini melibatkan 43 responden sebagai sampel, dengan pengumpulan data melalui dokumentasi, wawancara, dan kuesioner. Data dianalisis menggunakan metode regresi linier berganda, koefisien determinasi, uji-t, dan uji-f dengan bantuan program SPSS (Statistic Package for Social Science). Hasil penelitian menunjukkan bahwa pengawasan dan disiplin kerja memiliki pengaruh positif dan signifikan terhadap kinerja pegawai. Koefisien determinasi mengindikasikan bahwa pengawasan dan disiplin kerja secara bersama-sama menjelaskan variasi kinerja pegawai secara substansial. Dengan demikian, penelitian ini menegaskan pentingnya pengawasan yang efektif dan tingkat disiplin kerja yang tinggi dalam meningkatkan kinerja pegawai di lingkungan Kejaksaan Negeri Tana Toraja. Temuan ini diharapkan dapat memberikan kontribusi praktis bagi manajemen organisasi dalam merancang kebijakan dan strategi untuk meningkatkan kinerja sumber daya manusia. This study aims to analyze the influence of supervision and work discipline on employee performance at the Tana Toraja District Attorney's Office. This quantitative research involved 43 respondents as samples, with data collected through documentation, interviews, and questionnaires. The data were analyzed using multiple linear regression, coefficient of determination, t-test, and F-test with the assistance of the SPSS (Statistic Package for Social Science) program. The results indicate that supervision and work discipline have a positive and significant effect on employee performance. The coefficient of determination shows that supervision and work discipline collectively explain a substantial variation in employee performance. Thus, this study highlights the importance of effective supervision and a high level of work discipline in enhancing employee performance in the Tana Toraja District Attorney's Office. These findings are expected to provide practical contributions to organizational management in designing policies and strategies to improve human resource performance.
Analisis Laporan Keuangan Dana Desa Pada Lembang Buntu Lobo’ Kabupaten Toraja Utara Serliana Pitti; Muhlis Ruslan; Abdul Karim
Journal of Economy Business Development Vol. 2 No. 2 (2024): Journal of Economy Business  Development, Agustus 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i2.2919

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan berdasarkan Rasio Efisiensi, Rasio Efektivitas, dan Rasio Pertumbuhan pada Lembang Buntu Lobo’ Kabupaten Toraja Utara. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Data yang diolah adalah Laporan Keuangan Alokasi Dana Desa pada Anggaran Pendapatan dan Belanja Desa tahun 2019-2022. Hasil penelitian menunjukkan bahwa Lembang Buntu Lobo’ Kabupaten Toraja Utara memiliki kinerja keuangan yang cukup baik dalam pengelolaan Alokasi Dana Desa. Hal ini dapat dilihat dari hasil perhitungan sebagai berikut: Rasio efektivitas dikategorikan sangat efektif karena rata-rata rasionya diatas 100%, yaitu 109%. Sementara Rasio Efisiensi dikategorikan tidak efisien karena rata-rata rasionya diatas 80%, yaitu 100,5% dan Rasio Pertumbuhan tumbuh negatif dengan rata-rata pertumbuhan pendapatan dan belanja Alokasi Dana Desa sebesar 9,22% dan -0,12%. This study aims to determine the financial performance based on the Ratio of Efficiency, Effectiveness Ratio, and Growth Ratio in Lembang Buntu Lobo’ North Toraja Regency. The type of research used in this research is descriptive-quantitative. The data processed is the Village Fund Allocation Financial Report in the Village Revenue and Expenditure Budget from 2019-2022. The results of the study show that Lembang Buntu Lobo, North Toraja Regency, has a fairly good financial performance in managing village allocation funds. This can be seen from the calculation results: The Effectiveness Ratio is categorized as very effective because the average is above 100%, namely is 109%, while the Efficiency Ratio is categorized as inefficiency because the average is above 80%, namely 100,5%, and the Growth Ratio grows negatively with an average growth in income and expenditure of Village Fund Allocation of 9,22% and -0,12%.
Co-Authors A. M. Ashari Reskyawan Rahman Abd Kadir S Abdul Malik Al Saleh Abdul Syukur Amal Amal Amal Andi Anugrah Sri Mauliana Andi Sutomo Andi Wija Pammana Anggita Sri Rahayu Arief Sirajuddin Arifuddin Mane Asri Wahyudi Asrianto Asrianto Asrianto Asrianto Asrianto Asrianto Asrianto Asrianto Aswar Anas Chaidir Arsyadi Chalid Imran Musa Desi, Natsar Eka Safitri Firman Menne Fitra S. Apok Hasanuddin Remmang Hasniati Hasniati Herminawaty Abubakar Indah Syamsuddin Indriasari, Dewi Pratiwi Kafrawi Yunus Kesia Karmita K Khalif Muh. Maulana Lukman Setiawan Melsi Pamilangan Miah Said Miah Said Miftha Asruddin Muh. Rais Muhammad Adi Gunawan Muhammad Azis Muhammad Azis Muhlis Ruslan Muhtar Muhtar Nurul Aulia Aswad Nurwahyuni Palipada Palisuri Putri Pakabu Ratnawati Alwi Rizky Hasmalia Hasyim Romansyah Sahabuddin Rosnaini Daga Sahrul Sahrul Seri Suriani Serliana Pitti Sukmawati Mardjuni Thamrin Abduh Tri Cahyono Ummu Kalsum Vira Annisa Yhudi Abdi Wibowo Yuda Susanto Yulan Asmara Zainal Zainal