Claim Missing Document
Check
Articles

Found 2 Documents
Search

Pengelolaan Berkelanjutan Kompleks Danau Malili Sulawesi Selatan dengan Menggunakan Pendekatan Multi Dimensional Scaling (MDS) Rahmawati Rahmawati; Jamaluddin Jompa; Budimawan Budimawan; Andi Adri Arief
Juvenil Vol 4, No 3: Agustus (2023)
Publisher : Department of Marine and Fisheries, Trunojoyo University of Madura, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/juvenil.v4i3.21235

Abstract

ABSTRAKPenurunan fungsi Kompleks Danau Malili merupakan masalah dalam pembangunan yang secara tidak langsung berpengaruh penting bagi pembangunan ekonomi Indonesia pada masa mendatang, sehingga pengelolaan sumber daya air hendaknya memadukan dimensi ekonomi, sosial, dan lingkungan. Keterpaduan antara dimensi ekonomi, sosial, dan lingkungan adalah wujud dari konsep pengelolaan sumber daya air berkelanjutan. Pengelolaan Kompleks Danau Malili Sulawesi Selatan dapat diukur berdasarkan parameter lingkungan, ekologi dan sosial-ekonomi, dimana masing-masing memiliki nilai indeks rata-rata parameter lingkungan yakni 94,53 dengan status sangat berkelanjutan dengan fokus utama adalah pengelolaan limbah yang sangat baik dari industri pertambangan agar tidak mencemari kawasan danau. Nilai indeks rata-rata untuk pamater ekologi 76,52 dengan status sangat berkelanjutan dan fokus utama adalah pelestarian ikan-ikan endemik yang menjadi ciri khas perairan danau serta nilai indeks rata-rata paraneter sosial-ekonomi yakni 71,55 dengan status cukup berkelanjutan, fokus utama adalah seringnya muncul konflik kepentingan antar stakeholder dalam pemanfaatan potensi danau. Lingkungan yang baik, akan mempengaruhi kelestarian ekologi dan kehidupan ekonomi yang menjamin kesejahteraan masyarakat. Kata Kunci: Kompleks Danau Malili, FGD, MDS, lingkungan, ekologi dan sosial-ekonomi.ABSTRACTThe decline in the Complex of Lake Malili's functions poses an indirect yet significant challenge to Indonesia's future economic development. Consequently, the management of water resources should intricately blend economic, social, and environmental dimensions. The integration of these economic, social, and environmental dimensions embodies the essence of the sustainable water resource management concept. The management of the Complex of Lake Malili in South Sulawesi can be evaluated based on environmental, ecological, and socio-economic parameters. Each of these dimensions holds an average index value — environmental parameter stands at 94.53, signifying high sustainability. The primary focus lies in impeccable waste management from mining industries to prevent lake pollution. The average ecological parameter index, at 76.52, suggests highly sustainable status, with a central focus on preserving the endemic fish species that define the lake's waters. Meanwhile, the socio-economic parameter records an average index value of 71.55, indicating moderate sustainability. The main concern here is the frequent emergence of conflicting interests among stakeholders regarding the lake's potential utilization. A conducive environment will undoubtedly influence both ecological preservation and economic vitality, thereby ensuring the community's well-being.Keywords: Complex of Lake Malili, FGD, MDS, environment, ecology, and socio-economic
Cost Management Capability and SME Profitability: An Integrative Approach to Cost Planning, Cost Management, and Cost of Goods Manufactured Accuracy Andi Riska Andreani; Amiruddin Yunus; Rahmawati Rahmawati; Syafaruddin Syafaruddin
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 2 (2026): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i2.470

Abstract

Profitability is the primary indicator of SME business success; however, most Indonesian SME owners continue to face serious challenges in systematic cost planning, efficient cost management, and accurate cost of goods manufactured (CGM) calculation. This study analyzes the effects of cost planning (X₁), cost management (X₂), and CGM calculation accuracy (X₃) on SME profitability (Y), both partially and simultaneously, among production-sector SMEs in Makassar City. A quantitative approach with a cross-sectional explanatory survey design was employed. A purposive sample of 120 production-sector SME owners was selected. Data were collected using a structured Likert 1–5 questionnaire (23 items) and analyzed through descriptive statistics, validity and reliability tests (Cronbach's Alpha), classical assumption tests, multiple linear regression, F-test, t-test, and coefficient of determination using IBM SPSS Statistics 26. The F-test revealed that the three independent variables simultaneously exert a significant effect on SME profitability (F = 74.293; sig. = 0.000; R² = 0.659). Partially: cost planning (β = 0.391; t = 4.561; sig. = 0.000), cost management (β = 0.308; t = 3.382; sig. = 0.001), and CGM calculation accuracy (β = 0.251; t = 2.884; sig. = 0.005) each positively and significantly affect profitability. The three variables explain 65.9% of SME profitability variation. Cost planning is the strongest predictor of SME profitability, followed by cost management and CGM accuracy. Policy implications include the urgency of practice-based cost management training and CGM calculation mentoring for production-sector SME owners.