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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Sigma : Journal of Economic and Business
Fahmi Sahlan
STIE Enam Enam Kendari
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Evaluation Of Local Expenditure And Revenue Performance In Implementing Local Autonomy On Kendari Local Government Fahmi Sahlan; Sriayu Pracita
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

The purpose of this study was to analyze the regional financial reports of Kendari City using the ratios of effectiveness, efficiency, independence, harmony, and growth. This type of research was descriptive quantitative by using data sourced from Kendari City budget realization reports for the period 2016 – 2020. The results of this study indicate that the average effectiveness ratio of the Kendari City local government from 2016 to 2020 had ineffective criteria, which value was below 100 %, which equaled 59.95%. The average regional efficiency ratio for Kendari City from 2016 to 2020 was efficient at 98.78%. The average independence ratio for Kendari City from 2016 to 2020 in financing development and services to the community was 19.79% with the criteria being very low and the pattern of relationship being instructive. The average compatibility ratio for Kendari City in 2016-2020 in meeting the operation expenditure needs was 68.41%, while in meeting the capital expenditure needs was 30.58%. The average financial growth for Kendari City from 2016 to 2020 in realizing the revenue budget was -1.86% with a negative value, in the realization of the locally-generated revenue budget was 6.96% with a positive value, in realizing the regional expenditure budget was -3. 34% with a negative value, in realizing the operational expenditure budget was -2.31% with a negative value, and in the realization of the capital expenditure budget was -7.15% with a negative value.
ANALISIS POTENSI KEBANGKRUTAN PERUSAHAAN SUB SEKTOR PAKAIAN DAN BARANG MEWAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Yulianus Palette; Mahmudin A.Sabilalo; Fahmi Sahlan
Sigma: Journal of Economic and Business Vol 8 No 1 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/f28ty185

Abstract

This study aims to determine and analyze the Altman, Grover and Springate models in detecting potential bankruptcy of clothing and luxury goods sub-sector companies for the 2021-2023 period and a comparison of the level of accuracy in detecting potential bankruptcy. The research method used descriptive quantitative research method, using 5 companies as research samples selected based on purposive sampling technique. The results showed that the Altman model detected 2 bankrupt companies, 1 gray area and 1 not bankrupt, the Grover model detected 2 bankrupt companies, and 3 bankrupt companies, while the Springate model detected all companies in potential bankruptcy. The highest accuracy rate by Grover model is 40% with 60% error, Altman accuracy rate is 20% with 60% error and Springate 0% with 100% error rate.
Co-Authors Mahmudin A.Sabilalo Sriayu Pracita Yulianus Palette