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ANALISIS RASIO KEUANGAN KABUPATE BERAU TAHUN 2020-2024 Meyli; Desi; Rizki; Dino; Mega Tunjung Hapsari
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 3 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i3.5017

Abstract

Abstract This study aims to analyze the financial performance of the Berau Regency Government based on APBD data from 2020 to 2024 by employing five financial ratios: regional independence ratio, regional financial efficiency ratio, degree of decentralization ratio, regional dependency ratio, and regional tax effectiveness ratio. The research method used is descriptive quantitative with secondary data obtained from the APBD Realization Report. The findings reveal that the average regional independence ratio is only 13%, classified as low, while the financial efficiency ratio is consistently above 100%, indicating inefficiency. The degree of decentralization ratio averages 9%, categorized as very low, whereas the regional dependency ratio averages 75.5%, showing a very high reliance on central government transfers. On the other hand, the tax effectiveness ratio varies, with an average of 92%, categorized as effective, although it declined significantly in the final year. Overall, the financial performance of Berau Regency has not been fully optimal, highlighting the need for strategies to increase local revenue and improve expenditure efficiency in order to reduce dependency on central government transfers. Keywords: Financial Performance, APBD, Berau Regency, Financial Ratios
ANALISIS RASIO KEUANGAN DAERAH UNTUK MENILAI KINERJA FISKAL PEMERINTAH KOTA TARAKAN TAHUN 2020-2024 Hamida, Aghitsna Akmal; Hapsari, Mega Tunjung; Musdalifah, Nadia Fatihul; Silmina, Harisatu; Anisa, Fahilatul
Jurnal Manajemen dan Bisnis Vol 16, No 1 (2025): Oktober
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmb.v16i1.4570

Abstract

Penelitian ini menganalisis kinerja fiskal Pemerintah Kota Tarakan periode 2020-2024 dengan menggunakan lima rasio keuangan daerah, yaitu Rasio Ketergantungan Keuangan Daerah, Rasio Kemandirian, Derajat Desentralisasi, Rasio Efektivitas Pajak Bumi dan Bangunan (PBB), dan Rasio Belanja Pegawai. Masalah utama yang dihadapi adalah tingginya ketergantungan daerah terhadap transfer pusat, rendahnya kemandirian fiskal, serta fluktuasi kinerja Pendapatan Asli Daerah (PAD) dan rasio belanja pegawai. Penelitian kuantitatif deskriptif ini menggunakan data sekunder dari laporan keuangan Pemerintah Kota Tarakan yang dianalisis menggunakan analisis rasio keuangan daerah. Hasilnya menunjukkan bahwa Kota Tarakan memiliki tingkat ketergantungan keuangan yang Sangat Tinggi (rata-rata 83,50%) dan tingkat kemandirian yang Sangat Rendah (rata-rata 16,54%), yang juga tercermin dari Derajat Desentralisasi yang Kurang (rata-rata 13,64%). Rasio Efektivitas PBB secara keseluruhan adalah Cukup Efektif (rata-rata 85%), meskipun mengalami fluktuasi. Sementara itu, Rasio Belanja Pegawai menunjukkan perbaikan; meskipun rata-rata lima tahun adalah Cukup Tinggi (36%), rasionya menurun ke kategori Sehat pada tahun 2023–2024 (32%–35%).
Efektivitas Pengelolaan Keuangan Daerah: Studi Rasio Pendapatan, Pajak, dan Belanja di Kabupaten Kotawaringin Timur Tahun 2020-2024 Mega Tunjung Hapsari; Septa Ameliasari; Rizky Prilly Adelia Refani; Tegar Junior Rajaka Shakti; Muhammad Wahyu Agustino
Jurnal Bersama Ilmu Ekonomi (EKONOM) Vol. 1 No. 4 (2025): November 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/ekonom.v1i4.325

Abstract

This study is motivated by the importance of evaluating regional financial performance as a benchmark for the effectiveness of managing the Regional Revenue and Expenditure Budget (APBD). East Kotawaringin Regency was selected as the object of research due to its significant fiscal dynamics during the 2020–2024 period. The purpose of this study is to assess regional financial performance through several ratios, namely revenue effectiveness, tax growth, capital expenditure, expenditure harmony, and expenditure growth. The research method employed is descriptive quantitative, using secondary data from the budget realization reports published by the Central Bureau of Statistics and the local government. Data were collected through documentation and analyzed by calculating regional financial ratios and interpreting the results systematically. The findings reveal that revenue effectiveness increased consistently and exceeded the target in 2024, while tax growth fluctuated, experiencing a decline in 2023 before recovering in the following year. Capital expenditure showed a gradual increase yet remained relatively low, whereas expenditure harmony indicated a positive shift toward direct expenditure. Overall, the regional financial performance demonstrated an improving trend, although challenges remain in maintaining long-term fiscal stability.
Green Marketing Mix and Halal Ethics: Integrating Sustainable Management in Indonesia’s Logistics Sector Mega Tunjung Hapsari; Azmi Fahrurrizal Amrulloh
MIX: JURNAL ILMIAH MANAJEMEN Vol 16, No 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.018

Abstract

Objectives: This study examines how halal-certified logistics companies in Indonesia integrate sustainability principles through the green marketing mix framework. It aims to analyze the implementation of green product, green price, green place, and green promotion strategies and their implications for sustainable management within halal logistics.Methodology: A qualitative descriptive method was employed to obtain in-depth insights from PT. Yudhistira Perkasa Abadi, a halal-certified logistics service provider in Surabaya, Indonesia. Data were collected through semi-structured interviews, direct observation, and document analysis, and analyzed using the Miles, Huberman, and Saldaña interactive model.Finding: Results reveal that the company implements eco-friendly fleets, optimized routing, green warehouses, and digital documentation to reduce environmental impact while maintaining halal integrity. Value-based pricing, strategic distribution networks, and ethical promotional practices further strengthen customer trust and corporate sustainability performance.Conclusion: The integration of green management and halal assurance demonstrates that environmental stewardship and Islamic business ethics are complementary. The study proposes the green halal logistics paradigm as a sustainable model for Indonesia’s logistics sector.
Co-Authors Adellia Salma Nur'aini Supit Adila Salsabila Adinda Yasinta Nurul Hasan Ailul fauziyah Aisyah, Sindy Nur Al-Hasyimi, Muhammad Ilzam Hafidz Alghifari, Muhammad Eldafa Alung Wahyuningrum Andika, M Arya Ani Cahyadi Anisa, Fahilatul Aqilla Nabbihah Ardaningrum, Nandita Ardiansyah, Moh Ardini, Mayda Putri Arina Eka Nur Fadhilah Asriani, Dewi Ayu amelia rosada Ayu Febiana Zumrotul Khoiro Ayuk Wahdanfiari Adibah Ayunda Cheryl Azmi Fahrurrizal Amrulloh Azmi Fahrurrizal Amrulloh Bella Febiana Sari Berlian Gustina Riyadi Cahaya Riana Catur Wulandari Chasa Puput Tri Mei A Cheryl, Ayunda Danang Wibisono Desi Devi Saharani Dewi Syahira Dhea Ni’matul Maula Dhiyah, Nazhathul Mila Didik Setiawan Dina Eliyana Dini Ayuningtyas Dino Dwi Haziza Tussholeha Egista Yessandrina Setiyorini Erlis Eka Firnanda Eva Debi Fitriani Familda Anggun Parastika Farhan Reza Fadholi Ferdiaz Riandra Febrilliant Fifi Aleyda Yahya Firda Hidayati Gita Silfiana Sari hamida, aghitsna akmal Hapsari, Nasywa Dwi Hikmah, Sayyidah Ulil Himawan, Mohammad Hilmi Ibravita Dwi Annisa Ida Fiteriani Ira Sri Agmiana Isyfa Qurrata Aini Khairunnisa Diva Azhari Khurrotun Ayunin Kusumadewi, Riya Titi Kusumaningtyas, Afifa M. Krisnanda Saputra Maharani , Elsa Putri Marsella Dwi Jayanti Mayza Almanikma Melani, Triestina Meyli Midana, Najatu Rizka Mohammad Hilmi Himawan Muh Zainul Muzaki M Muhamat Rendra Romadon Muhammad Wahyu Agustino Musdalifah, Nadia Fatihul Nabila, Farah Nadia Alifatul Isna Nadila, Ayva Nanda Satria Fajrul Falah Nasrin, Ewita Natalia Mega Selvi Nayu Venda Gracia Nicken Impi Eka Sari Nisa Rivia Hidayah Pangesti, Ratna Amelia Pinasti Azalia Putri Priandini, Sevia Hapsari Dewinta Putri, Alya Rahmalia Putri, Elvia Kharisma Putri, Pinasti Azalia Rachma Ayu Wanodya Rahmadita, Aulia Rahmawati, Nila Yuni Ratna Amelia Pangesti Renita Syilviana Rifqi Liwaunnasri Armanda Saputra Rihhadatul Aisy Qatrunnada S Rimaya Nurus Sofa Riska Amellia Putri Rizki Rizky Prilly Adelia Refani Rohmah, Fena Nor Rossa, Heleny Angelina Kusfita Safitri, Denis Indah Saharani, Devi Samson, Nur-Aida Tahirulla Sandy Yudha Anggara Lhoksa Saraya Izzati Shabira Sarirotuz Zahro Sasongko, Wahyu Isnu Septa Ameliasari Septiana Nihayatul Khusna Sevia Hapsari Dewinta Priandini Shiva Masayu Sekar Nastiti Silmina, Harisatu Sindy Sephya Dwi Ayunda Siti Kalimah Siti Maulidina Azizah Sofa, Indah Ainus Sofa, Rimaya Nurus Sujiatmiko, Diandra Putra Sujiatmiko Sukma Aulia Dewi SULISTYANA, RISKI ANISCA DWI Surur Fatma Ningtyas Tegar Junior Rajaka Shakti Tjahjanulin Domai Tri Rahmawati Trisna Sayekti Wijayanti Ulfatu Rohmah Umroh, Rizka Unia Zatul Vicki Meilia Dwi Firnanda Viona Caristanica Wahyuningrum, Alung Wahyuningtiyas, Zuli Wildad, Eka Chusnul Winda Kusumaning Tias Yesi Ditaviani Zamzama, Dwi Ariza Zeratun Choir Zulfiana Suliha Uluwiya