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All Journal Media Mahardhika Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Paulus Journal of Accounting (PJA) jurnal syntax admiration Action Research Literate (ARL) Jurnal Manajemen dan Profesional Jurnal Locus Penelitian dan Pengabdian Journal of Comprehensive Science ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Economics and Business Journal Journal of Artificial Intelligence and Digital Business Cerdika: Jurnal Ilmiah Indonesia Innovative: Journal Of Social Science Research Journal of Entrepreneur, Business and Management YOS SOEDARSO ECONOMICS JOURNAL Akuntansi Pajak dan Kebijakan Ekonomi Digital Journal of Marketing Management and Innovative Business Review
Sita Yubelina Sabandar
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Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Penerapan Manajemen Risiko Pada Proses Pengembangan Properti Pada PT Gowa Makassar Tourism Developmen Tbk. Palosong, Alosius Rinto; Kende, Aditia Saputri; Tangke, Meisy Wulandari; Tumimba, Yelvira Monica; Sabandar, Sita Yubelina; Mongan, Frischa Faradilla Arwinda
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17039

Abstract

This study aims to explore more deeply the application of risk management in the property development process at PT Gowa Makassar Tourism Development Tbk. Through this analysis, it is expected to provide insight for industry practitioners and academics about the importance of risk management in improving the success of property development. The data analysis method used is a descriptive qualitative method consisting of data collection, data reduction, data presentation, and conclusion drawing. The results of this study indicate that risk management in property development at PT Gowa Makassar Tourism Development Tbk consists of the risk of unavailability of funding and credit risk, interest rates, increasingly fierce competition, market fluctuations and reputation, the benchmarks used are measuring, analyzing, and evaluating in their evaluation. Implementation of Risk Management Implementation of PT Gowa Makassar Tourism Development Tbk is carried out by conducting risk identification, risk analysis, risk mitigation, and regular review of business operations against key performance indicators. This should be important to be done by PT Gowa Makassar Tourism Development Tbk as a determinant of success so that this research is also expected to help the company PT Gowa Makassar Tourism Development Tbk in the property development process to minimize the risks that may arise from all business activities.
ANALISIS RETRIBUSI PAJAK POTONG HEWAN RAMBU SOLO’ SEBAGAI PENDAPATAN DAERAH TORAJA UTARA Titing, Alsa Mafrend; Mangopang, Asriyanti Dalame Ruru; Sanggalangi, Heslin Ngabar; Sabandar, Sita Yubelina; Sau, Arnold
ANALISIS Vol. 15 No. 02 (2025): ANALISIS VOL. 15 NO. 02 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i02.6412

Abstract

The research objectives include analyzing the levy collection and payment mechanisms, identifying socio-cultural-regulatory challenges, and assessing community acceptance and the role of Bapenda in supervision. The method used is a descriptive qualitative approach with a case study design, involving 9 key informants (Head of Bapenda, collection staff, Head of Lembang, Parenge' traditional leaders, and the community) selected through purposive sampling. Data were collected through in-depth interviews, field observations, and document studies, then analyzed interactively using the Miles-Huberman model. The research results reveal (1) a systematic ticket-based collection mechanism and Bapenda supervision; (2) crucial challenges, including community non-compliance, Perlem tariffs not synchronized with the Regional Regulation, and reliance on manual systems; (3) high community acceptance even though the burden is considered subjective; and (4) a dualistic (direct/indirect) oversight model. Theoretical implications confirm governance theory and reveal the dissonance between local and bureaucratic values, while practical implications recommend tariff harmonization, gradual digitalization, and a multi-stakeholder model such as Bapenda-Lembang-traditional leaders for the integration of fiscal policy and Toraja local wisdom.
The Effect Of General Allocation Funds (DAU) And Regional Original Revenue (PAD) On Regional Expenditure (Case Study of Districts/Cities in Southeast Sulawesi 2021-2024) Tandipuang, Anita; Sabandar, Sita Yubelina; Mallisa, Mika
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 17 No. 2 (2025): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v17i2.4003

Abstract

This study aims to determine the effect of the General Allocation Fund (DAK) and Regional Own Revenue (PAD) on Regional Expenditure in Regency/City Governments in Southeast Sulawesi. The type of research used in this study is associative/relationship research, which aims to determine the relationship between two or more variables: regional original income and general allocation funds to capital expenditure. The data collection technique used in this study was documentation with secondary data from the Directorate General of Regional Government Financial Balance. The data analysis technique used was quantitative analysis. The data analysis technique used multiple linear regression with SPSS. The results show that PAD (Paid Regional Allocation Fund) and DAU (General Allocation Fund) have a joint and partial effect on Regional Expenditure, meaning that an increase in the General Allocation Fund (DAK) and Regional Original Revenue (PAD) will also affect Regional Expenditure, which will also increase.
Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report Randebua, Marcella Paskahlin; Palentek, Dinda; Triawanti, Triawanti; Sabandar, Sita Yubelina; Tikupadang, Wendy Kala
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5765

Abstract

Peningkatan tuntutan transparansi dan akuntabilitas perusahaan mendorong pentingnya pengungkapan sustainability report sebagai bentuk tanggung jawab ekonomi, sosial, dan lingkungan kepada para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan yang meliputi ukuran perusahaan, profitabilitas, leverage, dan aktivitas perusahaan terhadap pengungkapan sustainability report pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian ditentukan menggunakan metode purposive sampling dengan total 71 perusahaan selama tiga tahun pengamatan sehingga diperoleh 213 unit observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan, profitabilitas yang diukur dengan return on assets (ROA), dan aktivitas perusahaan yang diproksikan dengan inventory turnover (ITO) berpengaruh positif dan signifikan terhadap pengungkapan sustainability report. Temuan ini mengindikasikan bahwa perusahaan dengan skala besar, kinerja keuangan yang baik, serta efisiensi pengelolaan aset yang tinggi cenderung memiliki kemampuan dan dorongan lebih besar dalam mengungkapkan informasi keberlanjutan secara lebih luas. Sementara itu, leverage yang diproksikan dengan debt to asset ratio (DAR) tidak berpengaruh signifikan terhadap pengungkapan sustainability report, yang menunjukkan bahwa tingkat ketergantungan perusahaan terhadap pendanaan utang tidak menjadi faktor utama dalam praktik pelaporan keberlanjutan. Secara simultan, seluruh variabel karakteristik perusahaan berpengaruh signifikan terhadap pengungkapan sustainability report. Penelitian ini memberikan implikasi teoretis bagi pengembangan literatur akuntansi keberlanjutan serta implikasi praktis bagi perusahaan dan investor dalam memahami faktor-faktor yang mendorong transparansi pelaporan keberlanjutan.
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Pembayaran Pajak Kendaraan Bermotor (Studi Kasus di Kantor Samsat Makassar II Sudiang) Bulawan, Astrivo Timba; Yusti, Yusti; Sabandar, Sita Yubelina; Sau, Arnold
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6576

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keterlambatan pembayaran Pajak Kendaraan Bermotor (PKB), khususnya pada kendaraan roda dua, di Kantor Samsat Makassar II Sudiang. Keterlambatan pembayaran PKB masih menjadi permasalahan serius karena berdampak langsung pada penurunan Pendapatan Asli Daerah (PAD) serta menghambat efektivitas perencanaan pembangunan daerah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 wajib pajak sepeda motor yang dipilih menggunakan teknik purposive sampling. Variabel independen yang dianalisis meliputi tingkat pendapatan, kesadaran wajib pajak, pengetahuan perpajakan, kualitas pelayanan Samsat, sanksi pajak, serta aksesibilitas layanan pembayaran, sedangkan variabel dependen adalah keterlambatan pembayaran PKB. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan uji asumsi klasik, analisis regresi linear berganda, uji t, dan uji F. Hasil penelitian menunjukkan bahwa secara parsial seluruh variabel independen berpengaruh signifikan terhadap keterlambatan pembayaran Pajak Kendaraan Bermotor. Tingkat pendapatan yang rendah, kesadaran dan pengetahuan perpajakan yang kurang, persepsi sanksi pajak yang lemah, kualitas pelayanan yang belum optimal, serta keterbatasan aksesibilitas layanan pembayaran terbukti meningkatkan kecenderungan wajib pajak untuk menunda pembayaran PKB. Secara simultan, seluruh variabel independen berpengaruh signifikan terhadap keterlambatan pembayaran pajak kendaraan bermotor. Temuan ini menegaskan pentingnya sinergi antara peningkatan edukasi perpajakan, perbaikan kualitas pelayanan publik, optimalisasi layanan digital Samsat, serta penegakan sanksi pajak yang konsisten guna meningkatkan kepatuhan wajib pajak dan menekan tingkat keterlambatan pembayaran PKB di daerah perkotaan.
Analisis Pengelolaan Sumber Daya Manusia pada Sub Bagian Rumah Tangga terhadap Peningkatan Kinerja Pegawai di Sekretariat Daerah Toraja Utara Alfrida Duma; Yoel Pasae; Sita Yubelina Sabandar
ARZUSIN Vol 5 No 5 (2025): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i5.7376

Abstract

Human Resource Management (HRM) is a strategic factor in supporting the performance of government organizations; however, practices within local bureaucracies often remain administrative and suboptimal. This study aims to examine HRM practices and their impact on employee performance in the Household Subdivision of the Regional Secretariat of North Toraja Regency. A descriptive qualitative approach was employed using purposive sampling, involving five informants comprising structural officials and staff employees. Data were collected through semi-structured interviews, non-participatory observation, and documentation, and analyzed thematically through transcription, coding, categorization, and interpretation. The findings reveal that HRM practices are still administrative in nature: workforce planning is reactive, contract staff recruitment is based on internal recommendations, training is rarely conducted, performance appraisal lacks measurable indicators, and incentives are limited. These conditions result in low achievement motivation, although supported by harmonious working relationships, adequate facilities, and a strong familial culture. Supporting factors include team cohesion and a leadership style that provides flexibility, while key challenges lie in the lack of training, non-merit-based recruitment, weak performance appraisal systems, and limited incentive budgets. The study concludes that transforming HRM toward a strategic approach is crucial through needs- and competency-based planning, merit-based open recruitment, continuous training, objective evaluation, and performance-based incentives.
Pricing Strategy for Pharmaceutical Products to Improve Profitability: A Case Study of Eliezer Sejahtera Main Clinic Pharmacy, Nabire Evelyn Angela Sibarani; Sita Yubelina Sabandar; Manuel August Todingbua
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Mariobre, December 2025 (e-ISSN: 3031-4208)
Publisher : Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i2.380

Abstract

Pricing of pharmaceutical products is a strategic component in pharmacy management that directly influences a clinic’s profitability. This study aims to analyze the pricing process and evaluate the impact of pricing strategies on profit improvement at the Pharmacy Installation of Klinik Utama Eliezer Sejahtera Nabire. Employing a qualitative case study approach, data were collected through in-depth interviews, field observations, and internal document analysis. The findings reveal that the clinic applies a cost-plus pricing strategy, which calculates selling prices based on purchase cost, operational expenses, and a predefined profit margin, while adhering to government regulations such as the Highest Retail Price (HET). This strategy has contributed to financial stability and patient loyalty; however, challenges such as fluctuating distributor prices and low consumer purchasing power hinder optimal profit realization. Strategic recommendations include regular price evaluations, implementation of digital inventory and pricing systems, and the development of flexible pricing schemes tailored to patient segments. The study offers practical insights for pharmacy service managers and serves as a reference for developing adaptive and sustainable pricing policies in clinical settings.
Analisis Dana Perimbangan dan Pendapatan Asli Daerah terhadap Belanja Daerah di Kabupaten Mamasa Sumarni Sumarni; Baharuddin Baharuddin; Sita Y Sabandar
Cerdika: Jurnal Ilmiah Indonesia Vol. 4 No. 3 (2024): Cerdika : Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v4i03.772

Abstract

Pesatnya perkembangan daerah dengan berkembangnya kegiatan perpajakan/fiskal yang memerlukan alokasi dana dari pemerintah daerah merupakan pengeluaran yang wajar dan pembangunan yang membutuhkan ketersediaan dana dalam jumlah yang besar untuk mendanai kegiatan tersebut. Penelitian ini bertujuan untuk menganalisis Dana Perimbangan yaitu DAU, DAK, DBH terhadap Belanja Daerah dan untuk menganalisis Pendapatan Asli Daerah terhadap Belanja Daerah. Dana Perimbangan adalah dana yang bersumber dari pendapatan APBN yang dialokasikan kepada Daerah sedangkan Pendapatan Asli Daerah adalah sumber pendapatan daerah. Metode penelitian ini adalah kuantitatif deskriptif di mana data dikumpulkan melalui data. Sampel yang digunakan pada penelitian ini adalah data Laporan Realisasi DAU, DAK, DBH, PAD, dan Belanja Daerah tahun 2019-2023 yang diambil per bulan sebanyak 60 data. Data kemudian akan dianalisis dengan metode regresi berganda yang sudah memenuhi uji asumsi klasik. Hasil dari penelitan ini adalah DAU dan DAK tidak berpengaruh secara signifikan terhadap Belanja Daerah Kabupaten Mamasa, sedangkan DBH dan PAD berpengaruh secara signifikan terhadap Belanja Daerah Kabupaten Mamasa.
Co-Authors Alfret Genus Waray Alfrida Duma Amir Jaya Atus Buku Baharuddin Baharuddin Baharuddin Bulawan, Astrivo Timba Corvis L. Rantererung Dennoupa’, Hardianto Olo Editha Julia Erari, Klemens Simson Thomas Evelyn Angela Sibarani Frischa Faradilla Arwinda Mongan Gunadi, Hendrik Hermin Hermin Jesica Jesica Jimmy Joe Roland Setiyawan Bokau Johannes Baptista Halik Kende, Aditia Saputri Lady Trifena Masa Lambe, Kristian HP Layuk, Ekolisa Randa Lazarus Sapan Leborius Samangun Malissa, Mika Mallisa, Mika Mangopang, Asriyanti Dalame Ruru Manuel August Todingbua Manuel August Todingbua Markus Randan Ma’na , Petrus Medea, Febrianita Mesi Melisa Lambe Natalia Paranoan Octavianus Pasoloran OKTAVIANUS PASOLORAN Palentek, Dinda Paliling, Roylianto Palosong, Alosius Rinto Patiung, Naomi Randebua, Marcella Paskahlin Rista Upa Tikurante Rista Upa Tikurante Roreng, Petrus P. Roreng, Petrus Peleng Ruatakurei, Marthina Martha Salurante, Mayung Sanggalangi, Heslin Ngabar Sau, Arnold Semuel, Semuel Siska Wospakrik Sriningsi SUMARNI Sumarni Sumarni Tandipuang, Anita Tangke, Meisy Wulandari Tirta Rangga Datu Titing, Alsa Mafrend Triawanti Triawanti Tumimba, Yelvira Monica Udang , Yunita Restan Untung, Eliazer Untung, Luther Wendy Kala Tikupadang WULANDARI Yoel Pasae Yohanis Tasik Allo Yusti Yusti, Yusti