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All Journal JURNAL ILMIAH MATEMATIKA DAN TERAPAN BAREKENG: Jurnal Ilmu Matematika dan Terapan Primanomics : Jurnal Ekonomi & Bisnis Journal of Regional Economics Indonesia
Marsuddin Musa
Unknown Affiliation
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Energy Engineering Mathematics Mechanical Engineering Physics Transportation

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Analisis Tren dan Kontribusi Penerimaan Retribusi Pemakaian Kekayaan Daerah dalam Meningkatkan Pendapatan Asli Daerah Kota Kendari Marsuddin Musa; Niluh Sri Irmayanti; Diamond Limbong; Yuni Maimuna
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 1 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i1.2710

Abstract

Pemerintah Kota Kendari terus berupaya meningkatkan penerimaan dari berbagai sumber untuk berbagai kegiatan pembangunan. Salah satunya bersumber dari penerimaan Retribusi Pemakaian Kekayaan Daerah (PKD). Retribusi PKD termasuk yang memiliki dampak penting bagi pembangunan daerah dan peningkatan Pendapatan Asli Daerah (PAD). Meskipun demikian, realisasi retribusi PKD di Kota Kendari kenyataannya selalu mengalami kesenjangan dengan target yang ditetapkan. Oleh sebab itu, penting untuk mengidentifikasi dan menganalisis lebih lanjut penerimaan retribusi PKD dalam meningkatkan PAD. Penelitian ini menggunakan rancangan penelitian kuantitatif. Teknik analisis data yang digunakan adalah analisis kontribusi dan analisis tren dengan least square method. Hasil analisis menunjukkan kontribusi penerimaan retribusi PKD terhadap PAD Kota Kendari terus mengalami penurunan, hal ini merupakan akibat dari terus menurunnya realisasi penerimaan daerah dari retribusi PKD. Rata-rata kontribusi retribusi PKD terhadap PAD masih sangat kurang yaitu sebesar 1,14%. Hasil analisis tren menunjukkan pada tahun 2023 sampai 2025 diproyksi penerimaan retribusi PKD akan mengalami penurunan. Dengan demikian, perlunya perhatian dari pihak-pihak terkait untuk lebih menggali potensi-potensi retribusi PKD yang dimiliki oleh Pemerintah Kota Kendari, sehingga tren penerimaan pada tahun-tahun mendatang tidak terus mengalami penurunan dan dapat lebih mengoptimalkan penerimaan daerah dari sektor retribusi.
Pemodelan Ekonometrika Spasial Persentase Penduduk Miskin di Provinsi Papua Musa, M; Fauziyah, M
JURNAL ILMIAH MATEMATIKA DAN TERAPAN Vol. 19 No. 2 (2022)
Publisher : Program Studi Matematika, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/2540766X.2022.v19.i2.16158

Abstract

Kemiskinan merupakan salah satu permasalahan yang terjadi di Indonesia. Pada tahun 2020 persentase penduduk miskin di Indonesia sebesar 9,78%, dengan persentase tertinggi berada di Provinsi Papua yaitu sebesar 911,37 ribu orang (26,64%). Hal ini menunjukkan perlunya dilakukan suatu penelitian untuk mengetahui faktor-faktor yang berpengaruh terhadap persentase penduduk miskin di Provinsi Papua. Penelitian ini menggunakan pemodelan ekonometrika spasial dengan pendekatan Spatial Autoregressive Model (SAR) dan Spatial Durbin Model (SDM). Kedua model tersebut digunakan karena hasil uji dependensi spasial menunjukkan bahwa terjadi dependensi spasial antar lokasi yang berdekatan pada variabel dependen dan beberapa variabel independen. Diperoleh hasil penelitian dengan menggunakan model regresi klasik (AIC sebesar 189,5021), SAR (AIC sebesar 188,3680), dan SDM (AIC sebesar 190,8151). Model yang paling baik digunakan berdasarkan kriteria AIC terkecil adalah SAR, dengan variabel yang berpengaruh signifikan terhadap persentase penduduk miskin di Provinsi Papua, yaitu variabel PDRB per kapita (X1), rata-rata lama sekolah (X3) dan alokasi dana desa (X5). Kata kunci : Ekonometrika, Kemiskinan, Spatial Autoregressive Model, Spatial Durbin Model.
Evaluating the Implementation of Accounting Practices in Village-Owned Enterprises (BUMDes) in Indonesia: A Case Study of Awunio Village Under SAK EMKM Financial Reporting Maimuna, Yuni; Adriani, Ulvi; Limbong, Diamond; Wahud, Fitria; Musa, Marsuddin
Journal of Regional Economics Indonesia Vol. 6 No. 1 (2025): FEBRUARI 2025
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v6i1.15243

Abstract

This study evaluates the implementation of accounting practices in Village-Owned Enterprises (BUMDes) in Awunio Village, Kolono District, Indonesia, focusing on compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a qualitative descriptive approach, data were collected through interviews with BUMDes management and documentation analysis. Findings reveal that BUMDes in Awunio Village has not fully adhered to SAK EMKM requirements, reporting only chair rental income and expenses without presenting a balance sheet, profit/loss statement, or financial notes. This deficiency stems from a lack of training on standardized financial reporting, limiting transparency and accountability. The study highlights the need for capacity-building initiatives to enhance financial literacy among BUMDes managers and align reporting practices with regulatory frameworks. Results underscore the importance of robust financial management in sustaining rural enterprises and achieving community economic development. The research contributes to the discourse on micro-enterprise governance in Indonesia and offers actionable insights for policymakers and practitioners seeking to improve rural financial ecosystems.
HIERARCHICAL CLUSTER ANALYSIS ON PEOPLE'S WELFARE IN SOUTHEAST SULAWESI PROVINCE Musa, Marsuddin; Fallo, Sefri Imanuel
BAREKENG: Jurnal Ilmu Matematika dan Terapan Vol 17 No 2 (2023): BAREKENG: Journal of Mathematics and Its Applications
Publisher : PATTIMURA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/barekengvol17iss2pp1163-1172

Abstract

Problems with people's welfare typically result from the government's development efforts in a region not being done properly or not being done equally. Consider grouping and defining the traits of each region's degree of welfare as a potential answer to ensure that development policies and strategies are well-targeted. This study aims to classify 17 regency/cities in Southeast Sulawesi province based on several indicators of people's welfare. The method used is hierarchical cluster analysis with several approaches, including Single Linkage, Complete Linkage, Average Linkage, and Ward's. The data used in this study is secondary data obtained from the publication of the Central Agency of Statistics (CAS) of Southeast Sulawesi Province. Based on the results of the evaluation the best method used is Ward's method which produces three clusters. The first cluster consists of 9 regencies, namely Buton, North Buton, South Buton, Central Buton, Muna, West Muna, Wakatobi, Konawe Islands, and East Kolaka, the majority of which come from the archipelago. Some of the problems that occur in these areas are the relatively high poverty rate and the low average length of schooling and life expectancy. The same thing happened to the second cluster which consisted of 6 regencies, namely Konawe, South Konawe, North Konawe, Bombana, Kolaka, and North Kolaka with problems of poverty, the average length of schooling, and relatively low sources of proper drinking water when compared to other clusters. The third cluster consists of 2 urban areas, namely Kendari City and Baubau City, the problems that occur are the relatively high unemployment rate and population density. The government ought to offer more initiatives to handle issues with poverty, education, and health in regions in clusters 1 and 2. While in cluster 3, the government ought to offer more initiatives to combat jobless issues and prepare for rising population densities.
Co-Authors Adriani, Ulvi Diamond Limbong Fauziyah, M Limbong, Diamond Maimuna, Yuni Niluh Sri Irmayanti Sefri Imanuel Fallo Wahud, Fitria Yuni Maimuna