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Mahdalena Mahdalena
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Pengaruh Kebijakan Tarif Air dan Penyertaan Modal Terhadap Kinerja Keuangan Perusahaan Umum Daerah Air Minum di Wilayah Sulawesi Matolodula, Febri; Mahdalena, Mahdalena; Pilomonu, Mentari Rizki Sawitri
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.246

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan tarif air dan penyertaan modal terhadap kinerja keuangan Perusahaan Umum Daerah Air Minum (PDAM) di wilayah Sulawesi. Perusahaan daerah ini memiliki peran yang sangat penting dalam penyediaan air bersih kepada masyarakat, namun sering menghadapi tantangan dalam mencapai keberlanjutan finansial yang optimal. Penetapan tarif air yang tidak tepat serta ketergantungan pada penyertaan modal dari pemerintah daerah menjadi faktor utama yang mempengaruhi kinerja keuangan PDAM. Metode penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori. Data yang digunakan dalam penelitian ini berupa data sekunder, yang diperoleh dari laporan keuangan PDAM di wilayah Sulawesi selama periode 2021–2023. Analisis data dilakukan dengan menggunakan regresi linier berganda, dengan menguji pengaruh kebijakan tarif air (X1) dan penyertaan modal (X2) terhadap kinerja keuangan (Y) yang diukur dengan menggunakan indikator Return on Equity (ROE). Hasil penelitian menunjukkan bahwa kebijakan tarif air berpengaruh negatif dan signifikan terhadap kinerja keuangan PDAM. Hal ini mengindikasikan bahwa tarif yang terlalu tinggi justru dapat menurunkan konsumsi air oleh pelanggan, yang pada gilirannya mempengaruhi pendapatan dan kinerja keuangan PDAM. Sementara itu, penyertaan modal dari pemerintah daerah berpengaruh positif dan signifikan terhadap kinerja keuangan PDAM, menunjukkan bahwa dukungan modal yang tepat dapat meningkatkan kapasitas operasional dan stabilitas keuangan perusahaan. Secara simultan, kebijakan tarif air dan penyertaan modal memiliki pengaruh signifikan terhadap kinerja keuangan PDAM di wilayah Sulawesi.
Pengaruh Kualitas Produk dan Tarif Air Terhadap Kepuasan Pelanggan pada Perusahaan Umum Daerah Air Minum Muara Tirta Kota Gorontalo Suma, Nursia; Mahdalena, Mahdalena; Muzdalifah, Muzdalifah
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.252

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Produk dan Tarif Air terhadap kepuasan pelanggan. Penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan data dalam penelitian ini meliputi wawancara langsung dengan responden kepada pelanggan PERUMDAM Muara Tirta Kota Gorontalo untuk mengumpulkan data yang lebih akurat dan jelas. Mengumpulkan kuesioner, yaitu dengan membuat beberapa pertanyaan kepada pelanggan PERUMDAM Muara Tirta Kota Gorontalo. Berdasarkan hasil penelitian ini menunjukan bahwa Kualitas Produk berpengaruh signifikan terhadap kepuasan pelanggan, dan Tarif Air berpengaruh signifikan terhadap kepuasan pelanggan. Hasil penelitian ini dapat membantu pihak manajemen Perusahaan dalam meningkatkan pelayanan kepada pelanggan air di Kota Gorontalo.
PROFITABILITAS USAHA SEDOTAN ORGANIK DARI TANAMAN PURUN DI KABUPATEN HULU SUNGAI UTARA Mahdalena, Mahdalena; susanti, Dewi
ZIRAA'AH MAJALAH ILMIAH PERTANIAN Vol 51, No 1 (2026)
Publisher : Pusat Publikasi Jurnal Universitas Islam Kalimantan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/zmip.v51i1.22274

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam perekonomian Indonesia, termasuk melalui pengembangan produk ramah lingkungan seperti sedotan organik berbahan purun (Echinochloa sp.) yang tumbuh di rawa Kabupaten Hulu Sungai Utara. Penelitian ini bertujuan mengevaluasi keuntungan dan menganalisis rasio profitabilitas usaha sedotan purun pada Kelompok Usaha Kembang Ilung di Desa Banyu Hirang. Menggunakan metode deskriptif kuantitatif dengan data primer dan sekunder, penelitian menghitung biaya, penerimaan, pendapatan bersih, serta rasio profitabilitas (NPM, ROA, dan ROE). Hasil menunjukkan kapasitas produksi 6.000 pcs per bulan menghasilkan penerimaan Rp 1.200.000, biaya Rp 920.833, dan laba bersih Rp 279.167, dengan NPM 23,26%, ROA 12,86%, dan ROE 22,33%. Usaha ini layak dijalankan disecara finansial dan berkontribusi pada pengurangan plastik, meski terkendala modal dan teknologi. Dukungan pemerintah dan inovasi diharapkan meningkatkan daya saing dan keberlanjutan usaha purun.
Village Fund Tax Compliance: Administrative Formality or Substantive Fiscal Responsibility? Buata, Dita Aulia; Amaliah, Tri Handayani; Mahdalena, Mahdalena
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/bet0y667

Abstract

Tax compliance in village fund management constitutes a crucial element of fiscal accountability and public financial governance at the local level. In practice, however, tax compliance in village fund management is predominantly understood as the fulfillment of administrative procedures rather than as a form of substantive fiscal responsibility. This study aims to critically examine how tax compliance in village fund management is conceptualized and implemented, specifically whether it functions as an administrative formality or as an expression of substantive fiscal accountability. This study employs a Systematic Literature Review using a narrative-critical approach to the public sector accounting and taxation literature. The findings indicate that the dominance of administratively oriented compliance tends to produce formal and symbolic fiscal accountability. Tax compliance practices are shaped by a combination of individual factors, institutional arrangements, administrative systems, as well as power dynamics and fraud risks. These findings highlight the need for a policy shift from procedural compliance toward the strengthening of substantive tax compliance through capacity building for village officials, risk-based policy approaches, and the reinforcement of public financial governance at the village level
Governance, Accountability, and Accounting Practices in Village-Owned Enterprises (Bumdes): A Scoping Review Ismail, Susanty; Amaliah, Tri Handayani; Mahdalena, Mahdalena
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1289

Abstract

The management of Village-Owned Enterprises (BUMDes) in Indonesia has become a strategic focus within national rural development policy, particularly since the enactment of Law No. 6 of 2014 concerning Villages, which emphasizes village autonomy and economic self-sufficiency. Despite this policy support, many BUMDes continue to face significant challenges in governance, accountability, and the implementation of sound accounting practices.  This research aims to map and synthesize academic literature regarding governance, accountability, and accounting practices in Village-Owned Enterprises (BUMDes). The study used a scoping review approach  with reference to the five-stage methodological framework of Arksey and O'Malley (2005). The literature search was carried out through the Scopus database using an advanced search strategy on journal articles published in the 2014–2024 period. From the selection process, 25 articles were obtained that were analyzed in depth. The mapping results show that the discourse on BUMDes is dominated by the theme of hybrid organizational tensions, political attachment in governance, and the gap between expectations and the reality of accountability. Meanwhile, studies that highlight the technical aspects of the implementation of accounting standards and long-term (longitudinal) performance evaluation are still relatively limited. The implications of this study confirm the importance of developing a more integrative and contextual approach to village accounting to bridge social and economic missions. The novelty of this research lies in the presentation of a thematic map of the Scopus-based literature that explicitly synthesizes the intersection between governance, accountability, and accounting practices in a single analytical framework.
Food Consumption Patterns and Hypertension in Communities in the Martapura River Basin, Indonesia Mahdalena, Mahdalena; Mahpolah, Mahpolah; Suroto, Suroto
Tropical Health and Medical Research Vol. 8 No. 1 (2026): Tropical Health and Medical Research
Publisher : Baiman Bauntung Batuah Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35916/thmr.v8i1.146

Abstract

Hypertension is a major risk factor for cardiovascular disease and remains a public health problem in Indonesia, including South Kalimantan. Diet plays a significant role in the development of hypertension, particularly in communities living in river basins characterized by high sodium and low fiber consumption. This study aims to analyze the relationship between dietary patterns and the incidence of hypertension in communities along the Martapura River Basin, South Kalimantan. The study, conducted in 2025, used a cross-sectional design with 260 purposively selected respondents. Data were collected through interviews using a structured questionnaire and blood pressure measurements. The Spearman test showed a significant association between the consumption of fatty foods (Rho=0.323; p=0.000), salty foods (Rho=0.341; p=0.000), fruit (Rho=0.575; p=0.000), and vegetables (Rho=0.477; p=0.000) and the incidence of hypertension. High sodium consumption and low fruit and vegetable consumption are determinants contributing to the high prevalence of hypertension in the Martapura River Basin community. This study emphasizes the need for contextual public health interventions through nutrition education and increased access to healthy foods to reduce the burden of hypertension in the region.
Co-Authors A.A. Ketut Agung Cahyawan W AA Sudharmawan, AA Abdul Rochman Agustia, Winda Ainun Sajidah Al Husaini, M Daud Amalya, Vitha Amelia, Kiki Rezeki Aminuyati Amir Lukum, Amir Amperawati , Metty ANDRY, ANDRY ansyari, ansyari Anwar, Bernito Muslim Arief Setiawan Arief Syarifuddin, Evi Arlianti, Nopa Arrosyid, Afif Asiahwati, Asiahwati Askana Fikriana Ayu Rakhma Wuryandini Bahrul Ilmi Bambang Genjik Sumartono Barkinah , Tut Basri Aramico, Basri Buata, Dita Aulia Daulima, Andre Margo Dewi Dwiyanti , Ratih Dewi Susanti Dicky Perwira Ompusunggu Djafar, Mohamad Ilhan Durado, Dewinta Dwi Chandri Kurnia Putri Elyn, Tini Fahrian, Hijrah Fahrunisa, Aina Faturrahman Fauzan . Grahita Aditya Haliah, Haliah Hamidah . Hariyanto, Yudhi Harun Blongkod Hasana, Nur Azlia Heldawati Heldawati Iis Sri Hardiati Irfa'i, Muhammad Irfai, Irfai Iskandar Iskandar Iskawati, Iskawati Ismail, Susanty Judijanto, Loso Jumiati Junaidi Junaidi Kango, Mohamad Itya Karyono, Debi Khair , Abdul Kutbi, Muhammad Amin Lasido, Fahtur Rahman Lubis, Suhaimi Zefri Maharani, Vitha Amalya Mahpolah Mahpolah, Mahpolah Maisyaroh, Lia Mariana, Evi Risa Marsadinda, Dini Matolodula, Febri Maulana, M. Nurfajrin Maulani, Firman Mentari Rizki Sawitri Pilomonu Mohammad Taufik Muliyani Mahmud Munada, Laily Munandar, Anis Muner Daliman Muslem, Asnawi Muzdalifah Muzdalifah Naholo, Sahmin Nico, Leonardus Niken Pratiwi, Niken Ningsih, Endang Sri Purwanti Ningsih, Endang Sri Purwati Ningsih, Sri Rahayu Niswatin Norita Sari, Resti Novi Novi Nurhamidi , Nurhamidi Nurnazli Nurnazli Nurul Qamariah Oktavia, Sinta Paijo, Yogla Abigail Pakaya, Lukman Pautina, Awanda Rhodiya Pomanto, Aprilia Rahman, M.Aulia Rahmawati Khoiriyah Ramadan, Sahrul ramadhan, m.hayy ramadhani, dini Ramie, Agustine Rawiah, Rawiah Rifqoh Rifqoh, Rifqoh Rio Monoarfa Rizki Amalina Ronald S. Badu Rosmiati Rosmiati Rusdiana Rusdiana Rutmauli Hutagaol Sadzaly, Alfaridzi Rizqi Sari, Resti Norita Siti Mutmainah Siti Pratiwi Husain Sri Wahyuni Sri Yanna Sulaiman Hamzani Suma, Nursia Suroto Suroto Suryah, Suryah Suryani, I Luh Susanti, Ni Komang Ayu Lia Syahrizal Syahrizal Syaifuddin, Nur Afni Syamsuri Syamsuri Syarifuddin Syarifuddin syarniah, syarniah Tahir, Rivaldi Teuku Zulkarnain Tri Handayani Amaliah Triana, Rini Tulie, Fatin Tri Juniarti Tutik Nugrahini Ucok, Ucok Ulfah, Rasuna Ulviana, Ulviana Victorson Taruh Vita Purnamasari Wulandari, Meggy Y. Sala, Selvin Yatma, M. Ady Yeni Mulyani Yuniarti Yuniarti Zaenab Zuhkrina , Yuli Zuhraini Zulkifli Bokiu Zulkipli Asy’ari, Muhammad Andi