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All Journal Jurnal Ilmiah Pertanian Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Produktif Jurnal Ilmiah Mahasiswa Fakultas Pertanian (JIMFP) Jurnal Ilmiah Produktif
Taufik Bidullah
Department Of Development Economics, Faculty Of Economics, Tompotika Luwuk University, Banggai, Indonesia
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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Pengaruh Alokasi Dana Desa Terhadap Kesejahteraan Masyarakat Di Desa Bongganan: The Effect of Village Fund Allocation on Community Welfare in Bongganan Village Sri Rahayu Husen; Taufik Bidullah; Suwardi Zakaria
Jurnal Ilmiah Produktif Vol. 11 No. 1 (2023): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.939 KB) | DOI: 10.56072/jip.v11i1.442

Abstract

The formulation of the problem in this study is how is the influence of Village Fund Allocation on Community Welfare in Bongganan Village and How Significant is the Effect of Village Fund Allocation on Community Welfare in Bongganan Village. The purpose of this study was to determine the influence and significance of Village Fund Allocation on Community Welfare in Bongganan Village. Based on the results of simple linear regression testing, the mathematical equation Y = 18,612,339.7 + 0.01X means that GRDP per capita as an indicator of public welfare in a constant state is IDR 18,612,339.7. when there is influence from the Village Fund Allocation it will result in the Welfare of the Bongganan Village Community increasing by 0.01%. Based on the correlation test, it is found that the influence relationship is in the same direction, this can be seen from the r value which is positive. As for the level of closeness of the relationship, the results of r = 0.255 show a low correlation. This is reinforced by the results of the determination of r2 = 0.06 showing the ability of Village Fund Allocations to influence Per Capita GRDP as an indicator of Community Welfare of 6%. While 94% is caused by other factors. While the results of the significance test using the t-test, while the Statistical Test (t) obtained t-count < t-table indicates that there is no significant relationship between Village Fund Allocation and GRDP Per Capita as an indicator of Community Welfare.
Pengukuran Kinerja Keuangan Berbasis Economic Value Added Pada Perusahaan Sektor Makanan dan Minuman: Measurement of Financial Performance Based on Economic Value Added in Food and Beverage Companies Clara Neltje Meini Rotinsulu; Taufik Bidullah; Sri Rahayu Husen
Jurnal Ilmiah Produktif Vol. 13 No. 2 (2025): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v13i2.1295

Abstract

This study aims to measure the financial performance of food and beverage companies based on the Economic Value Added (EVA) approach from an internal management perspective. A descriptive quantitative method is employed using secondary data derived from companies’ financial statements obtained from the Indonesia Stock Exchange and official corporate websites. The analysis utilizes operating profit, tax expense, capital structure, and cost of capital components to calculate Net Operating Profit After Tax, Weighted Average Cost of Capital, and EVA. The results indicate that food and beverage companies are able to generate positive EVA values, although fluctuations are observed. These fluctuations suggest that economic value creation is influenced by operational performance dynamics and capital efficiency. The findings provide managerial implications for evaluating financial performance and supporting value-oriented decision making.
Co-Authors Abd. Rauf R.A Barri Ambo Abd Kadir Pakanyamong Ardiansyah Ardiansyah Clara Neltje Meini Rotinsulu Dian Puspapratiwi Endang Serina Ule Irsan Z Tatu Katili, Hidayat Arismunandar Kismanto Muhsin Krisniati Pamanyo Mihwan Sataral Sri Rahayu Husen Suwardi Zakaria Vaulani Tikat Yatim, Hertasning Zaenuddin, Ruslan