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ANALISIS KINERJA KEUANGAN DALAM PENGELOLAAN KEUANGAN DAERAH TAHUN 2007-2013 DI KABUPATEN BANGGAI PROVINSI SULAWESI TENGAH Himran, Yofandi Djibran; Koleangan, Rosalina Anna Maria; Kawung, George M.V.
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 18, No 2 (2016): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.13027.18.2.2016

ANALISIS KINERJA KEUANGAN DAN EFEKTIFITAS PENGELOLAAN KEUANGAN DAERAH TAHUN 2007 - 2013 DI KABUPATEN BANGGAI Yofandi Himran, Rosalina A.M Koleangan, George Kawung Fakultas Ekonomi dan Bisnis, Magister Ilmu Ekonomi Universitas Sam Ratulangi, Manado ABSTRAK Pendapatan asli daerah (PAD) dan dana perimbangan merupakan sumber penerimaan daerah dan bila semakin besar penerimaan PAD maka semakin kecil ketergantungan pada pemerintah pusat, sebab PAD merupakan sumber penerimaan dari dalam daerah sendiri yang di pungut berdasarkan ketentuan undang-undang yang berlaku. Penelitian ini bertujuan mengetahui besar kecilnya tingkat kemandirian, ketergantungan dan desentralisasi selama kurun waktu 2007-2013, di kabupaten banggai dan dari hasil analisis dapat di lihat rata-rata kinerja keuangan daerah menggambarkan kinerja keuangan yang belum optimal dalam menjalankan atau melaksanakan otonomi daerah, hal itu dapat di lihat dari hasil PAD yang di capai masih sangat kecil dan dapat di tunjukan dengan indikator-indikator kinerja keuangan daerah: Pertama analisis rata-rata kemandirian keuangan daerah tahun 2007-2013 adalah 23,86% sehingga di klasifikasi menurut kriteria penilaian bahwa rasio kemandirian bersifat cukup artinya belum sepenuhnya mandiri masih ketergantungan bantuan dana pada pemerintah pusat, kedua bahwa rata-rata ketergantungan keuangan daerah tahun 2007-2013, adalah 30,73% sehingga diklasifikasikan menurut kriteria penilaian bahwa rasio ketergantungan bersifat cukup artinya belum spenuhnya mandiri masih ketergantungan dengan pemerintah pusat. Ketiga analisis rasa-rasa rasio desentralisasi keuangan daerah tahun 2007-2013 adalah 25,52% sehingga di klasifikasikan menurut kriteria penilaianÂ bersifat sedang, hal ini mengandung makna bahwa kontribusi PAD dalam menopang pendapatan daerah cenderung masih sangat rendah. Keempat berdasarkan hasil analisis bahwa efektifitas pengelolaan keuangan daerah sebesar 109,86% hal ini menunjukan bahwa diatas 100% merupakan sangat efektif. Kata Kunci : Evaluasi Kinerja Keuangan, Penerimaan Daerah, Efektifitas Keuangan ABSTRACT Local revenue and the balance funds are a source of local revenue, and when the greater acceptance of the local revenue, the smaller dependence on the central government, because Local revenue is a source of revenue from the region itself, which collected under the provisions of the applicable laws. This study aims to determine the size of the level of independence, dependence and decentralization during the period 2007-2013, in Banggai and analysis results can be viewed on average describe the financial performance of financial performance is not optimal in running or implementing regional autonomy, it can be seen from the results achieved Local revenue is still very small and can be shown by indicators of financial performance areas: First analysis of the average local financial independence in 2007-2013 was 23.86%, so in a classification according to the assessment criteria that independence ratio are not fully self sufficient means they dependency on central government funding, the second that the average area of â€‹â€‹the 2007-2013 financial dependence, is 30.73% that are classified according to the assessment criteria that the dependency ratio is sufficiently independent spenuhnya means yet still dependence with government center. Third analysis flavors of local financial decentralization ratio in 2007-2013 was 25.52% thus classified according to the assessment criteria are being, this implies that the contribution of Local revenue in the region tends to sustain income is still very low. The fourth is based on the analysis that the effectiveness of financial management amounted to 109.86%, this shows that it is above 100% is very effective. Keywords: Evaluation of Financial Performance, Local Revenue, Financial Effectiveness

Analisis Pengaruh Utang Luar Negeri Dan Ekspor Terhadap Pertumbuhan Ekonomi Di Indonesia Tahun 2015-2019: Analysis of the Influence of Foreign Debt and Exports on Economic Growth in Indonesia in 2015-2019 Sri Rahayu Husen; Yofandi Djibran Himran; Amir Buhang
Jurnal Ilmiah Produktif Vol. 9 No. 1 (2021): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

This study aims to analyze the influence of Indonesia's external debt using multiple non-linear regression and obtained the reverse equation Y = 190,032 – 5,444 X1 + 2,233 X2. (a) constant 190.032, meaning that if the variable Foreign Debt (X1) and Exports (X2) is worth 0, then economic growth (Y) is 190,032. The correlation coefficient between variable foreign debt (X1) and Exports (X2) and Economic growth (Y), which is 0.949, means that the relationship between foreign debt and exports with economic growth (Y) in the category is powerful. The R2 value obtained is 0.900, which can be interpreted that the Foreign Exchange (X1) and Export (X2) variables contribute 90% to the Economic growth variable (Y). It is known that t calculates -2,218 < t table 2,920, so it is concluded that the variable of foreign debt (X1) has an insignificant partial effect on the Variable economic growth (Y), then Ha is rejected, and Ho accepted. The influence of the Export variable (X2) on Economic Growth (Y). It is known that t calculates 2,783 > of t table 2,920 Export variables (X2) have a partial effect on the Economic Growth (Y) variable. Ha is rejected, and Ho is accepted.

Analisis Tingkat Ketimpangan Ekonomi Kabupaten Banggai Kepulauan Menurut Willamson Index: Analysis of the Level of Economic Inequality in Banggai Islands Regency according to the Willamson Index Rifaldi Mainggal; Yofandi Djibran Himran; Sri Rahayu Husen
Jurnal Ilmiah Produktif Vol. 8 No. 2 (2020): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v8i2.319

This study aims to determine the level of economic inequality in Banggai Islands Regency based on the Williamson Index analysis. The types and sources of data used in this study are quantitative data types and use secondary data sources. Secondary data obtained from the Central Sulawesi Province Central Statistics Agency 2016-2020. The analytical method used is the Williamson Index. The results of this study indicate that the level of economic inequality in the Banggai Islands district increases every year, in 2020 the Williamson Index shows a high inequality rate of 0.118 compared to the previous years which was relatively low, namely in 2016 the inequality rate only reached 0.080, in 2017 reached 0.081 in 2018 of 0.104 and in 2019 it reached 0.109. the average value of the Williamson Index in Banggai Islands Regency reached 0.208.

Analisis Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Banggai Tahun 2014 – 2018: Analysis of the Effect of Regional Taxes on Regional Original Income in Banggai Regency in 2014 - 2018 Chenlie Ulal; Yofandi Djibran Himran; Amir Buhang
Jurnal Ilmiah Produktif Vol. 8 No. 1 (2020): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v8i1.326

A large number of regions in Indonesia makes it difficult for the central government to coordinate government in the regions. So that to facilitate services and governance arrangements, the central government changed the policy from centralization to decentralization as stated in Law Number 23 of 2014 concerning Regional Government. The manifestation of the decentralization policy is the birth of regional autonomy. In this study, to analyze the economic sectors in Banggai Regency using measurement techniques, the variables can be described as Regional Original Income with the Indicators: Regional Taxes, Regional Levies, Sales of separated regional assets, Other legitimate regional original income, Tax indicators: Restaurant Tax, Hotel Tax, Entertainment Tax, Advertising Tax, Street Lighting Tax, Swallow's Nest Tax. The results of statistical calculations using SPSS, the regression equation obtained is Y = 4.850 + 2.291X The correlation coefficient between the local tax variable and the Regional Original Income variable shows a very strong relationship, namely 0.840. The value of the coefficient of determination of the local tax variable (X) on the Local Original Income variable (Y) is 0.706. it means that local revenue (PAD) is influenced by local taxes of 0.706 or 71% and the remaining 29% is influenced by other variables not examined.

Efektivitas Dan Efisiensi Anggaran Pendapatan Dan Belanja Desa Di Desa Koyobunga: Effectiveness and Efficiency of Village Revenue and Expenditure Budget in Koyobunga Village Alfrevaldo Bae Bae; Yofandi Djibran Himran
Jurnal Ilmiah Produktif Vol. 7 No. 2 (2019): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v7i2.342

This study aims to determine the Effectiveness and Efficiency of the Village Revenue and Expenditure Budget in Koyobunga Village. The benefits of this research are as information material for the Koyobunga village government in managing the Village Revenue and Expenditure Budget. The analytical tool used is the ratio of effectiveness and efficiency, namely analyzing target data, expenditure realization, and income using the ratio of effectiveness and efficiency. The effectiveness ratio describes the ability of the Koyobunga Village government to realize the Village Revenue and Expenditure Budget to carry out the planned program compared to the target that has been set based on the real value potential. The efficiency ratio is the ratio between the costs incurred for the expenditure of Koyobunga village government activities to obtain certain income, while the data used is secondary data. The results of this study indicate that the average value of the effectiveness of the management of the Village Budget in Koyobunga Village is 93% which meets the effective criteria, with the highest percentage level in 2015 being 99% (effective) and the lowest percentage level in 2017 being 82 % (effective enough). Meanwhile, the average efficiency level is 83% in the fairly efficient category, with the lowest efficiency level in 2017 being 75% (efficient) and the highest in 2019 being 94% (less efficient).

Analisis Pengaruh Utang Luar Negeri Dan Ekspor Terhadap Pertumbuhan Ekonomi Di Indonesia Tahun 2015-2019: Analysis of the Influence of Foreign Debt and Exports on Economic Growth in Indonesia in 2015-2019 Sri Rahayu Husen; Yofandi Djibran Himran; Amir Buhang
Jurnal Ilmiah Produktif Vol. 9 No. 1 (2021): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

This study aims to analyze the influence of Indonesia's external debt using multiple non-linear regression and obtained the reverse equation Y = 190,032 – 5,444 X1 + 2,233 X2. (a) constant 190.032, meaning that if the variable Foreign Debt (X1) and Exports (X2) is worth 0, then economic growth (Y) is 190,032. The correlation coefficient between variable foreign debt (X1) and Exports (X2) and Economic growth (Y), which is 0.949, means that the relationship between foreign debt and exports with economic growth (Y) in the category is powerful. The R2 value obtained is 0.900, which can be interpreted that the Foreign Exchange (X1) and Export (X2) variables contribute 90% to the Economic growth variable (Y). It is known that t calculates -2,218 < t table 2,920, so it is concluded that the variable of foreign debt (X1) has an insignificant partial effect on the Variable economic growth (Y), then Ha is rejected, and Ho accepted. The influence of the Export variable (X2) on Economic Growth (Y). It is known that t calculates 2,783 > of t table 2,920 Export variables (X2) have a partial effect on the Economic Growth (Y) variable. Ha is rejected, and Ho is accepted.

Analisis Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Banggai Tahun 2014 – 2018: Analysis of the Effect of Regional Taxes on Regional Original Income in Banggai Regency in 2014 - 2018 Chenlie Ulal; Yofandi Djibran Himran; Amir Buhang
Jurnal Ilmiah Produktif Vol. 8 No. 1 (2020): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

A large number of regions in Indonesia makes it difficult for the central government to coordinate government in the regions. So that to facilitate services and governance arrangements, the central government changed the policy from centralization to decentralization as stated in Law Number 23 of 2014 concerning Regional Government. The manifestation of the decentralization policy is the birth of regional autonomy. In this study, to analyze the economic sectors in Banggai Regency using measurement techniques, the variables can be described as Regional Original Income with the Indicators: Regional Taxes, Regional Levies, Sales of separated regional assets, Other legitimate regional original income, Tax indicators: Restaurant Tax, Hotel Tax, Entertainment Tax, Advertising Tax, Street Lighting Tax, Swallow's Nest Tax. The results of statistical calculations using SPSS, the regression equation obtained is Y = 4.850 + 2.291X The correlation coefficient between the local tax variable and the Regional Original Income variable shows a very strong relationship, namely 0.840. The value of the coefficient of determination of the local tax variable (X) on the Local Original Income variable (Y) is 0.706. it means that local revenue (PAD) is influenced by local taxes of 0.706 or 71% and the remaining 29% is influenced by other variables not examined.

Efektivitas Dan Efisiensi Anggaran Pendapatan Dan Belanja Desa Di Desa Koyobunga: Effectiveness and Efficiency of Village Revenue and Expenditure Budget in Koyobunga Village Alfrevaldo Bae Bae; Yofandi Djibran Himran
Jurnal Ilmiah Produktif Vol. 7 No. 2 (2019): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

This study aims to determine the Effectiveness and Efficiency of the Village Revenue and Expenditure Budget in Koyobunga Village. The benefits of this research are as information material for the Koyobunga village government in managing the Village Revenue and Expenditure Budget. The analytical tool used is the ratio of effectiveness and efficiency, namely analyzing target data, expenditure realization, and income using the ratio of effectiveness and efficiency. The effectiveness ratio describes the ability of the Koyobunga Village government to realize the Village Revenue and Expenditure Budget to carry out the planned program compared to the target that has been set based on the real value potential. The efficiency ratio is the ratio between the costs incurred for the expenditure of Koyobunga village government activities to obtain certain income, while the data used is secondary data. The results of this study indicate that the average value of the effectiveness of the management of the Village Budget in Koyobunga Village is 93% which meets the effective criteria, with the highest percentage level in 2015 being 99% (effective) and the lowest percentage level in 2017 being 82 % (effective enough). Meanwhile, the average efficiency level is 83% in the fairly efficient category, with the lowest efficiency level in 2017 being 75% (efficient) and the highest in 2019 being 94% (less efficient).

Pengaruh Sektor Pertanian, Kehutanan, dan Perikanan terhadap Perekonomian Kabupaten Banggai: The Influence of the Agricultural, Forestry and Fisheries Sectors on the Economy of Banggai Regency Yofandi Djibran Himran; Amir Buhang
Jurnal Ilmiah Produktif Vol. 11 No. 1 (2023): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

The purpose of carrying out this research is (1) to find out how the influence the agricultural, forestry and fisheries sectors on the economy between 2011 and 2021 which provides information and analysis results that, based on testing the simple regression coefficient shown by the results of the study, the equation Y = -2,873 + 11,812 X shows that there is an influence between Banggai Regency revenue in agriculture, forestry and fisheries sectors to the economy. The value of the variable (X) is 11,812, meaning that if the agricultural, forestry and fisheries sectors experience an increase of one billion rupiah, then the economy will experience an increase of 11,812 billion rupiah and vice versa. The growth in the contribution of the agriculture, forestry and fisheries sectors has decreased from year to year. This indicates that along with technological developments and education levels, people are starting to look for new ideas and ways not to always depend on nature, so that they are starting to switch to non-agricultural business fields, this will lead to a change in the economic structure from agrarian to modern which puts more emphasis on world of business and industry.

PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA GURU (Studi Kasus Guru SMP Negeri 1 Bangkurung) Halimu, Mastia M.; Himran, Yofandi Djibran
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 1 (2024): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v4i1.974

Pendekatan yang digunakan dalam penelitian ini yaitu kuantitatif yang di kualitatifkan, Teknik pengukuran variabel menggunakan skala likert. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda, dimana mendapatkan persamaan Y = 87.897 + 1,045 X1 + 1,999 X2. Uji koefisien korelasi (r) ditemukan hasil 0,359 atau 35 dengan interprestasi antara 0,20-0,399 yang artinya tingkat korelasi yang sangat rendah. Uji t H1 diperoleh T hitung 2,246 > T tabel 0,074 sedangkan H2 t hitung 3,159 > t tabel 0,074, dan uji F diperoleh nilai F hitung 12,126 > F tabel 3,420. Uji Koefisien Determinasi memiliki nilai 0,524 menunjukan besarnya sumbangan variabel bebas terhadap variabel terikat sebesar 52,4%. Hasil dari penelitian ini menunjukan bahwa gaya kepemimpinan dan motivasi kerja secara simultan berpengaruh terhadap kinerja. Kata Kunci: Gaya Kepemimpinan; Motivasi; Kinerja.

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