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All Journal Jurnal Politik dan Pemerintahan Daerah Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) ProBisnis : Jurnal Manajemen Akuntansi'45 Journal of Management and Business Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Golden Ratio of Data in Summary Eduvest - Journal of Universal Studies Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Riwayat: Educational Journal of History and Humanities INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Tadulako Social Science and Humaniora Journal ManBiz: Journal of Management and Business J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Failur Rahman
Jurusan Ilmu Ekonomi Pembangunan Fakultas Ekonomi Universitas Tadulako
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Pengaruh Sukuk Bank Indonesia Dan Bi Rate Terhadap Inflasi di Indonesia Periode 2020-2023 Rafil Pramana S.M. Arsad; Failur Rahman; Haerul Anam; Rita Yunus; Santi Yunus
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4394

Abstract

This study aims to determine the Effect of Company Growth and Operational Complexity on Auditor Switching Mediated by Audit Delay. The data used are secondary data taken from audited financial statements in 2021-2023. Sample selection was carried out using the purposive sampling method and the number of samples that met the criteria was 10 companies with 30 observations. This research method is a quantitative method. The hypothesis testing of this study uses logistic regression analysis and path analysis assisted by the Statistical Program for Special Science (SPSS) version 25. The results of this study indicate that partially company growth does not affect audit delay, operational complexity affects audit delay, company growth does not affect auditor switching, operational complexity affects auditor switching and audit delay does not affect auditor switching, Company growth through audit delay has an effect on auditor switching, and operational complexity through audit delay has an effect on auditor switching.
Implementation of SDGs on Decent Work and Economic Growth Indicators in Palu City Sepang, Vini Alviani Safitri; Taqwa, Edhi; Tope, Patta; Suparman, Suparman; Rahman, Failur
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1842

Abstract

Palu City's recovery after a disaster encounters obstacles in reaching SDG 8 because of restricted availability of good job opportunities, uneven access to training for jobs, and poor collaboration among stakeholders. This calls for using evidence to pinpoint policy focuses and key players. This study aims to analyze the priority criteria and roles of stakeholders in creating decent work and supporting economic growth in Palu City by referring to the 8th Sustainable Development Goals (SDGs) indicator. The approach used is the Analytic Hierarchy Process (AHP) method, which allows systematic decision-making through pairwise comparisons. Data were obtained through questionnaires distributed to nine respondents representing the government sector, private sector, NGOs, and universities. The results showed that the Job Training criterion was the main priority with the highest weight of 0.562, followed by Investment (0.242), Labor Intensive (0.123), and Creative Industry (0.071). In terms of actors, the Private Sector occupies a dominant position with a total weight of 0.8425, indicating a significant role in supporting the creation of decent work. This study emphasizes the importance of collaboration between the private sector and the government, as well as the need to increase the contribution of NGOs and universities in supporting training, innovation, and empowerment of local communities.
Analysis of the Determinants of Extreme Poverty in North Morowali Regency Monduu, Elisabet; Suparman, Suparman; Sading, Yunus; Rahman, Failur; Yohan, Yohan
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 4 (2025): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i4.1855

Abstract

This study aims to empirically analyse the socio-economic determinants that influence the level of extreme poverty in North Morowali Regency. The main focus of this study lies on three independent variables, namely average length of schooling, life expectancy, and percentage of poor population. Using a quantitative approach, descriptive and verifiable methods were applied to secondary data from 2020–2023 obtained from the Central Statistics Agency (BPS) and related institutions. The analysis was conducted using multiple linear regression accompanied by classical assumption tests and significance testing. The results indicate that all three independent variables significantly influence extreme poverty, with a coefficient of determination (R²) of 0.794. Partially, average years of schooling and life expectancy have a positive and significant effect on reducing extreme poverty, while the percentage of the poor population has a negative and significant effect. These findings indicate that improving the quality of education and health is key to reducing extreme poverty, while high levels of general poverty exacerbate extreme poverty. The implication of this study is the importance of evidence-based regional policy formulation that focuses on comprehensive human development. The originality of this research lies in its approach, which integrates human development indicators into a model for measuring extreme poverty at the district level specifically.
The Family Hope Program (PKH) in Lembantongoa Village, Palolo Subdistrict, Sigi Regency from the Perspective of Effectiveness Rahma, Rahma; Rahman, Failur; Paembonan, Laendatu; Tallesang, Mukthar; Musdayati, Musdayati
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 4 (2025): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i4.1860

Abstract

Poverty reduction continues to be an important goal in Indonesia's plan for progress, and the Family Hope Program (PKH) was created as a way to give money to poor families in order to help improve their well-being.   This research looks at how well PKH is working in Lembantongoa Village, in Palolo Subdistrict, Sigi Regency, where the program has been in place since 2016. This type of research is descriptive qualitative research. The informants for this research are PKH Companions and PKH Recipients. Data was obtained through observation, interviews and documentation. PKH financial assistance in Lembantongoa Village is sufficient to help the economy of the Poor Households (RTM) in the areas of health for pregnant women and toddlers as well as children's basic education, in accordance with the objectives of implementing PKH. From the results of the research that researchers have conducted in the field, it shows that the stages of achieving the objectives of implementing PKH have been carried out well and are in accordance with the objectives and also the implementation of the PKH Family Hope Program (PKH) in Lembantongoa Village has improved the welfare of PKH beneficiaries.
Analisis Pengaruh Pertumbuhan Financial Technolgy, BI7DRR, dan Perubahan Harga Terhadap Nilai Transaksi Uang Elektronik Sebagai Representasi Inklusi Keuangan di Indonesia Febryanti, Silviana; Yohan; Ahlis, Mohamad; Rahman, Failur; Taqwa, Edhi
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan jumlah instrumen uang elektronik, BI 7-Day Reverse Repo Rate (BI7DRR), dan perubahan harga melalui Indeks Harga Konsumen (IHK) terhadap pertumbuhan nilai transaksi uang elektronik sebagai representasi inklusi keuangan di Indonesia. Pertumbuhan instrumen uang elektronik menggambarkan tingkat adopsi teknologi finansial masyarakat, BI7DRR mencerminkan kebijakan moneter Bank Indonesia dalam mengendalikan likuiditas dan suku bunga acuan, sedangkan IHK merefleksikan tingkat inflasi atau perubahan harga barang dan jasa. Pertumbuhan nilai transaksi uang elektronik menunjukkan peningkatan aktivitas ekonomi digital dan perluasan inklusi keuangan. Pendekatan penelitian ini menggunakan metode kuantitatif dengan jenis penelitian asosiatif. Analisis dilakukan menggunakan regresi linier berganda untuk menguji pengaruh variabel independen terhadap variabel dependen baik secara parsial maupun serempak. Data yang digunakan merupakan data sekunder bulanan periode Januari 2014 hingga Desember 2024 yang diperoleh dari Bank Indonesia dan Badan Pusat Statistik. Hasil penelitian menunjukkan bahwa secara parsial, pertumbuhan jumlah instrumen uang elektronik berpengaruh positif tetapi tidak signifikan, BI7DRR berpengaruh negatif dan tidak signifikan, serta perubahan harga melalui IHK berpengaruh positif tetapi tidak signifikan terhadap pertumbuhan nilai transaksi uang elektronik. Namun, secara serempak, ketiga variabel tersebut berpengaruh positif dan signifikan terhadap pertumbuhan nilai transaksi uang elektronik sebagai representasi inklusi keuangan di Indonesia. Penelitian ini memiliki keterbatasan pada cakupan variabel yang dianalisis sehingga hasilnya belum dapat digeneralisasi secara luas. Penelitian selanjutnya disarankan untuk menambah variabel lain, seperti tingkat literasi keuangan dan perkembangan layanan digital perbankan, agar hasil analisis menjadi lebih komprehensif.
The Effect of Corporate Action / Stock Split Corporate Action on LQ-45 Stock Performance Ramadhan, Ahmad Rezkhy; Rahman, Failur
Golden Ratio of Data in Summary Vol. 4 No. 1 (2024): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i1.504

Abstract

All companies listed on the Indonesia Stock Exchange always expand, pay debts, or increase capital in the form of corporate actions. Also included in the LQ-45 registered companies also carried out corporate actions. Therefore, this study aims to analyze the influence of stock split corporate actions on LQ-45 stock performance. This study uses a quantitative research method using descriptive analysis techniques. Hypothesis testing in this study uses an analysis tool, namely Eviews. Based on the results of the study, it shows that there is an influence of corporate action/corporate action stock split on the performance of LQ-45 shares. With the corporate action of stock split, the company is expected to add investors and increase stock purchase transactions at affordable prices.
Income Analysis of Tomato Farming in Wuasa Village, North Lore Sub-District, Poso District Suwandih, Ryan; Failurrahman, F.
Golden Ratio of Data in Summary Vol. 4 No. 1 (2024): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i1.511

Abstract

Tomato (lycopersicum esculetum), is a horticultural commodity from the group of annual tomato fruit types that can be planted in lowlands or highlands. This fruit is a source of vitamins A and C. The purpose of this study was to analyze the income of tomato farming businesses in Wuasa Village, North Lore District, Poso Regency. The method used is data collection techniques by means of observation and interviews with tomato farmers. The data source for this study is primary data. Based on the results of research in Wuasa Village, North Lore District, Poso Regency from farming respondents, the following conclusions were obtained: The income or profit of tomato farmer 1, Mr. Mujito, was Rp16,125,000. While tomato farmer 2, Mr. Rizal, got income and profit of Rp59,500,000. And tomato farmer 3 got income and profit of Rp38,000,000.
The Effectiveness of the Program Keluarga Harapan (PKH) to Improve Community Welfare in Makmur Village, Palolo District, Sigi Regency Pasangka, Nasnianti; Yunus, Rita; Taqwa, Edhi; Rahman, Failur; Tallesang, Mukhtar
Golden Ratio of Data in Summary Vol. 4 No. 1 (2024): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i1.517

Abstract

The purpose of this study was to determine how Program Keluarga Harapan (PKH) is implemented, how effective PKH is, and how well the PKH recipient community is. This study involved PKH Companions and PKH Recipients from Makmur Village, Palolo District. Research data were obtained through observation, interviews, and documentation. Then, the data was reduced, presented, and conclusions were drawn. The results of this study indicate that 1) Program Keluarga Harapan in Makmur Village has been implemented in accordance with the steps set for its implementation. 2) Program Keluarga Harapan has four indicators to measure its effectiveness, namely: program objectives, target setting, program socialization, and monitoring. Because the community receiving PKH assistance has met these four indicators, this program can be considered effective. 3) With PKH assistance, education, health, and daily needs have been met. Because it can help the community in meeting the needs of school children such as buying school clothes, toddler health, and daily needs, but there are still some PKH recipients who say that they do not feel better because they have just received PKH.
The Impact of Local Revenue Growth and SME Credit Financing on GDP Expansion in Palu City, 2011-2022 Chrysan Parengkuan, Marcella; Rahman, Failur
Golden Ratio of Data in Summary Vol. 4 No. 1 (2024): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i1.542

Abstract

Local Original Revenue is part of the financial resources of local governments and has a major contribution to increasing Gross Domestic Product (GDP). This means that the higher the PAD obtained from the local government, the higher the value of the region's GDP. Efforts to increase PAD continue to increase and are balanced by its very dynamic growth compared to the amount of other banking loans. The purpose of this study was to see the effect of PAD development (X1), SME Credit Financing (X2) on the growth of Palu City GDP (Y). The type of data used in this study is secondary data obtained from the official website of the DJPK of the Ministry of Finance and the Central Bureau of Statistics. The research approach used is a quantitative approach to answer the hypothesis. The results of this study indicate that there is a significant effect between SME credit financing and PAD development. Then in this case, the growth of SMEs is measured by the total output obtained. As with the testing of the second hypothesis, it also results in the statement that there is a growth in SME GDP that has a close relationship with economic growth.
Analisis Pemanfaatan Media Sosial dalam Peningkatan Penjualan Produk Kuliner: Studi Kasus pada Usaha Mf Dessert Yulisdianti Arafah; Failur Rahman; Edhi Taqwa; Yunus Sading; Musdayanti
ManBiz: Journal of Management and Business Vol. 3 No. 3 (2024): ManBiz: Journal of Management and Business 
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i3.5571

Abstract

Technology is developing very rapidly which has many consequences in the field of human life, especially the development of technology in the field of the internet. As a result of these advancements, trading systems, ways of transacting, and marketing systems will all undergo a revolution. Previously, you had to meet the merchant in person if you wanted to buy something. As a result, the distance between the seller and the buyer is quite short. However, with technological breakthroughs, especially in the realm of the internet, all barriers of distance, time, and cost can be easily overcome. One type of internet technology development that can help build a business is the use of social media. MF Dessert is a business established in 2021 that provides a variety of dessert menus such as Haunted Chocolate, Mille Crepes and Fruit Salad. This study aims to find out the analysis of the use of social media in increasing sales culinary products (case study on MF Dessert business). This study uses a qualitative descriptive approach. The results of the research obtained are that the social media used are WhatsApp, Facebook and Instagram, where the use of Whatsapp is more often used than Facebook and Instagram and MF Dessert's business sales have increased by using social media. In conclusion, the use of social media makes it easier for dessert sales that reach more many consumers and social media that is more often used is WhatsApp, the amount of profit obtained from online sales in November is more than Rp. 170,000 compared to direct/offline sales in October. So that the number of sales of MF Dessert's business increased by using social media.
Co-Authors Achmad, Nuryana Hapirin Dj Ahlis, Mohamad Ahmad Rezkhy Ramadhan Akbar Hidayat Anam, Haerul Andi Herman Jaya Chaerul Anam Chrysan Parengkuan, Marcella Edhi Taqwa Eko Jokolelono Febryanti, Silviana Fridly Devid Gunawan Tasiabe Giska Putri Haerul Anam Haerul Anam Hengkyap Jimmy Repi Jody Setyadi Laendatu Paembonan Lutfi, Muhtar Marcella Chrysan Parengkuan Ma’rifah, Nur Ainun Meity Ferdiana Paskual Meity Ferdiana Paskual Meity Ferdiana Paskual Moh Irsyat Arrosidik R. Abd Karim Monduu, Elisabet Muhilannuri Mujirin Mukhtar Tallesang Musdayanti Musdayanti yanti Musdayati, Musdayati Nahe, Sahrul SA. Naisela Vebyanti Y. Pontoh Nasnianti Pasangka Nuryana Haprin Dj Achmad Nuryana Haprin DJ. Achmad*, Nuryana Haprin Pasangka, Nasnianti Paskua, Meity Ferdiana l Paskual, Meity F Patta Tope Rafil Pramana S.M. Arsad Rahma Rahma Ramadhan, Ahmad Rezkhy Rita Suirlan Rita Yunus Ryan Suwandih Santi Yunus Santi Yunus Sepang, Vini Alviani Safitri Suparman Suparman Suwandih, Ryan Tallesang, Mukhtar Tallesang, Mukthar Vera Sri Endah Cicilia Yohan Yohan Yohan Yohan Yohan Yulisdianti Arafah Yulisdianti Arafah Yunus Sading Yunus, Santi