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All Journal EL-MUHASABA Journal of Applied Finance & Accounting Jurnal Akuntansi Multiparadigma Jurnal Akuntansi Bisnis Jati: Jurnal Akuntansi Terapan Indonesia Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Quantitative Economics and Management Studies Equity: Jurnal Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Electronic Journal of Education, Social Economics and Technology Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Applied Accounting Klabat Accounting Review International Journal of Economics, Management and Accounting Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) Economic and Business Horizon E-Jurnal Akuntansi
Selmita Paranoan
Universitas Tadulako, Palu, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Journal : JURNAL ILMIAH GLOBAL EDUCATION

 1 
Implementation of Expenditure Standards Analysis (Case Study on The Regional Government of Tolitoli Regency, Central Sulawesi Province) Fadila, Nurul; Masdar, Rahma; Kamase, Haryono Pasang; Paranoan, Selmita; Masrudin, Masrudin; Gunarsa, Arif
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.4735

Abstract

This study aims to analyze the reasonableness of costs for performance report preparation programs in each Regional Government Organization (OPD) of Tolitoli Regency. The approach used is descriptive quantitative, with secondary data in the form of the 2024 Tolitoli Regency Regional Government Work Plan (RKPD) document. Data analysis was carried out using simple linear regression with the help of SPSS software. The results show that the regression equation obtained is: Y =-22,780,831,863,267 + 3,665,682,455,393X, where X represents the number of performance report preparation activities/reports and the summary of OPD performance realization as a cost driver. Based on the estimation results, 3 OPDs are in the underfinancing category, 20 OPDs are in the overfinancing category, and 6 OPDs are in the reasonable cost category. These findings indicate that there is still an imbalance in the allocation of expenditure budgets in Tolitoli Regency. The implementation of ASB (Expenditure Standards Analysis) is expected to help the regional government to prepare a budget that is more effective, efficient, and on target, while also increasing transparency and accountability in the use of public funds.
Fluctuation in the Income of Rubber Farmers in Tingkea’o Village: The Contribution of Production Costs and Selling Price Ngkolu, Emilia Margaretha; Paranoan, Selmita; Indriasari, Rahayu; Usman, Ernawaty
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.4948

Abstract

This study aims to analyze the contribution of production costs, particularly fertilizer and pesticide costs, as well as the selling price of rubber sap to the income fluctuations of rubber farmers in Tingkea'o Village, North Morowali. Using a quantitative descriptive analysis approach with SEM PLS analysis processed through WarpPLS V.8.0 software. Data were collected from 34 rubber farmers randomly through structured interviews, direct observation, and documentation. The results show that fertilizer and pesticide costs contribute significantly and positively to rubber farmers' income, with path coefficients of 0.419 and 0.342, respectively (p-value < 0.001). Conversely, the selling price has no significant effect (p-value = 0.205). The independent variable model explains 41.5% of the variation in income, with the remainder influenced by other external factors. This study reinforces the farming theory of optimizing production costs to improve farmers' livelihoods, while also revealing the limited influence of selling prices due to market structure and the role of middlemen. The strategic recommendations provided can form the basis for policies to support the development of sustainable rubber farming and improve the welfare of farmers in the region.
Co-Authors Abdul Kahar Abdullah, M. Ikbal Adhijagya, Sandhya Dhyana Andi Chairil Furqan Angelia, Gebriela Christina Azdar, Faisal Bakry, Moh. Iqbal Bawias, Hizkia Hazael Bezaliel betty betty Daniel Happy Putra Ernawaty Usman Eva Larasati Fadila, Nurul Fikry Karim Furqan, Andi Chairil Gollah, Shery Natalia Gunarsa, Arif Hartanti, Firli Adelia Haryono Pasang Kamase Hasni Hasni Indaliana, Indaliana Lamato, Valisa Ananta Latifah Sukmawati Yuniar Liise, Sesika M. Yusuf, Rolland Masruddin Masrudin Masrudin, Masrudin Mile, Yuldi Misnawati Misnawati Muhammad Ansar, Muhammad Muhammad Din Muhammad Iqbal Muliati Muliati, Muliati Naspia Ngkolu, Emilia Margaretha Nina Yusnita Yamin Nurdin, Jurana PAKAWARU, Muhammad Ilham Permadi Suryawan, Bayu Rahayu Indriasari Rahma Masdar Ralis, Galing Ramadhani, Shela Rinaia, Syafia Saleh, Fadli Moh Sania, Nuzul Sari, Anik Indah Satriani Satriani Shafira, Andi Nur Ram St Salmah Sharon Sugianto Sugianto Sumbagawe, Cenny Clara Tanra, Andi Ainil Mufidah Tempomona, Irene Agnes Olivia Usman, Ernawati Yudistira, Fajar Gilang Yulfani Yusuf, Rolland M