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All Journal Journal AK-99 Economos : Jurnal Ekonomi dan Bisnis
Muhammad Hatta
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF REGIONAL FINANCIAL EFFICIENCY LEVEL ON BUDGET PERFORMANCE OF REGIONAL ORIGINAL INCOME IN PAREPARE CITY FOR 2014-2018 PERIOD Yadi Arodhiskara; Muhammad Hatta; Ariana Ariana
Journal AK-99 Vol. 2 No. 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.532 KB) | DOI: 10.31850/ak99.v2i2.1993

Abstract

This study aims to determine the effect of regional financial efficiency level on the budget performance inRegional Original Income in the City of Parepare for 2014-2018 period. The data collection techniques used in this study are observation and documentation. The subjects in this study were the research samples, namely the regional financial documents of Parepare City for 2014-2018 period. This study uses quantitative analysis. The results of the study concluded that: regional financial efficiency affects the budget performance of Regional Original Income in Parepare City. Regional financial efficiency for 2014 – 2018 period, the successive valuesare: 15.20%,17.24%, 14.67%, 13.07% and 12.82%. Meanwhile, the budget performance of Regional Original Income as measured based on the effectiveness ratio for 2014 - 2018 period, the valueswere: 130.12%, 94.42%, 98.77%, 99.74% and 89.07%. Both of these ratios depend on the realization of Original Regional Income received by the regions.
Analysis Of Economic Growth and Income Disparity Of Grdp Per Capita Regencies/Cities In South Sulawesi Province In 2016-2020 Muhammad Hatta; Fatimah Fatimah; Nirmah Amir
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.809 KB) | DOI: 10.31850/economos.v5i2.1820

Abstract

This study aims to determine the classification of economic growth and the disparity in GRDP income per capita regencies/cities in South Sulawesi Province. The type of research used in research is the research of case studies with a quantitative descriptive approach. The data processed is secondary data obtained from the Central Statistics Agency of South Sulawesi Province in 2016–2020. The analytical methods used are the class typology for grouping economic growth and the Williamson Index for measuring development inequality. The results of this study show that the classification according to Klassen Typology which is included in the fast-growing and fast-growing areas is Pinrang Regency and Makassar City, the rapidly developing areas are Selayar Regency, Bantaeng Regency, Jeneponto Regency, Takalar Regency, Gowa Regency, Sinjai Regency, Barru Regency, Bone Regency, Soppeng Regency, Luwu Regency, Tana Toraja Regency, North Luwu Regency, North Toraja Regency and Palopo City, The developed but depressed areas are Maros County, Pangkajene and Islands Regency, Wajo County, East Luwu County, and Parepare City. Then, the relatively underdeveloped areas are Bulukumba Regency, Sidenreng Rappang Regency, and Enrekang Regency. The average level of inequality of the Williamson Index in the period in 2016-2020 in regencies/cities in South Sulawesi Province was 0.621.
ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) TERHADAP PENYUSUNAN ANGGARAN DI KOTA PAREPARE Ainul Sanny; Muhammad Hatta; Dayu Suhardi
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.073 KB) | DOI: 10.31850/ak99.v3i1.2277

Abstract

Sistem Informasi Pemerintahan Daerah atau SIPD diwajibkan oleh PP No. 12 Tahun 2019 yang ditegaskan Permendagri Nomor 70 Tahun 2019. Sistem tersebut bertujuan untuk mendorong penyelenggaraan pemerintahan yang lebih adaptif, responsif, dinamis, inovatif, dan akuntabel. . Penelitian ini bertujuan untuk mengetahui seberapa besar tingkat kesiapan Pemerintah Daerah terhadap penggunaan SIPD terhadap penyusunan anggaran di Kota Parepare, faktor pendukung yang harus disiapkan dalam penggunaan SIPD terhadap penyusunan anggaran di Kota Parepare, dan untuk mengetahui hambatan/kendala dalam penggunaan SIPD terhadap penyusunan anggaran di Kota Parepare. Adapun Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu wawancara. Informan dalam penelitian ini yaitu, Sekretaris Badan keuangan Daerah Kota Parepare, Kepala Bidang Anggaran BKD, Kasubid dan Staff Bidang Anggaran. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis data kualitatif. Pemerintah Kota Parepare telah siap dalam menerapkan SIPD terhadap penyusunan Angggaran karena didukung oleh beberapa faktor yaitu, Sumber Daya Manusia, Infrastruktur, dan Kuantitas yang dihasilkan.Namun, masih adanya hambatan /kendala yang terjadi yang disebabkan karena adanya gangguan server.
PENGARUH AUDIT INTERNAL TERHADAP PERAN AUDIT INTERNAL USAHA MIKRO, KECIL DAN MENENGAH (STUDY KASUS MOKO DONUTS ANDI MAKKASAU KOTA PAREPARE) Sriwahyuningsi M; Muhammad Hatta; Muh. Alwi
Journal AK-99 Vol. 3 No. 2 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v3i2.2662

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) adalah industri yang mencakup berbagai usaha kecil atau menengah yang dikelola oleh perorangan atau kelompok kecil. UMKM memainkan peran penting dalam perekonomian karena berkontribusi signifikan dalam menciptakan lapangan kerja, mendukung pertumbuhan ekonomi lokal dan menyalurkan sektor lain dari rantai nilai ekonomi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh audit internal terhadap peran audit internal UMKM Moko Donat Andi Makkasau Parepare. Penelitian ini menggunakan Partial Least Square sebagai metode analisis untuk mengetahui pengaruh audit internal terhadap peran audit internal UMKM Moko Donat. Hasil penelitian menunjukkan bahwa audit internal memiliki dampak positif yang signifikan terhadap peran audit internal UMKM. Variabel audit internalmeiimpeiiroleiih nilai T Statistik seiibeiisar 2,231 deiingan nilai P Valuieii seiibeiisar 0,019 yang beiirarti Auidit Inteiirnal beiirpeiingaruih positif teiirhadap Peran Audit Internal UiMKM. Dari hasil tersebut menunjukkan bahwa audit internal dapat menjalankan perannya untuk mengidentifikasi masalah, mencegah penyalahgunaan, meningkatkan efisiensi dan memastikan kepatuhan terhadap peraturan dan kebijakan. Singkatnya, penelitian ini memberikan gambaran tentang pentingnya peran audit internal dalam menjalankan tugas pada UMKM. Audit internal dapat membantu UMKM menghadapi tantangan, meningkatkan efisiensi, dan memastikan kepatuhan.
The Role of Local Economic Innovation, Education, and Health in Poverty Alleviation in Parepare City Fitriani Fitriani; Muhammad Hatta; Jurhana Jurhana
Economos : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2025): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v8i2.3988

Abstract

Local economic innovation is a strategic effort to optimize regional potential in order to improve community welfare. Through the development of leading products based on local wisdom, communities can create added value and expand market access. Thus, local economic innovation plays an important role in strengthening regional competitiveness while promoting sustainable economic growth. This study aims to analyze the effect of the dependency ratio, government expenditure on education, and government expenditure on health on the poverty level in Parepare City, as well as to explore the role of local economic innovation in poverty alleviation. The method used is descriptive quantitative with secondary time series data from 2014–2019. Data analysis was carried out using multiple linear regression with SPSS 16. The results show that the dependency ratio has a positive and significant effect on poverty levels, while government expenditure on education and health has a negative and significant effect on poverty levels. In addition, local economic innovations such as strengthening MSMEs, utilizing regional leading sector potentials, and entrepreneurship training based on local resources have proven to play an important role in creating community economic independence and accelerating sustainable poverty reduction. Therefore, poverty alleviation strategies in Parepare City need to be integrated with innovative and participatory local economic development approaches to inclusively improve community welfare.
Co-Authors Ainul Sanny Ariana Ariana Fatimah, Fatimah Fitriani Fitriani Jurhana Jurhana Muh. Alwi Nirmah Amir Sriwahyuningsi M Suhardi, Dayu Yadi Arodhiskara, Yadi