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Kori Hartono
Institut Ilmu Hukum dan Ekonomi Lamaddukelleng
Economics, Econometrics & Finance

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Analisis Penerapan Prinsip Good Corporate Governance Terhadap Kinerja Keuangan pada Baitul Maal Wat Tamwil As’adiyah Sengkang Andi Yuniarti; Kori Hartono; Fahmi
Precise Journal of Economic Vol 1 No 2 (2022): Edisi: Oktober
Publisher : Yayasan Pengembangan Sumber Daya Insani Lamaddukelleng

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Penelitian ini bertujuan untuk (1) Mengetahui bagaimana penerapan prinsip Good Corporate Governance (GCG) pada Baitul Maal Wat Tamwil (BMWT) As’adiyah Sengkang (2) Untuk mengetahui bagaimana kinerja keuangan pada Baitul Maal Wa Tamwil As’adiyah Sengkang (3) Untuk menganalisa seberapa besar pengaruh Prinsip Good Corporate Governance terhadap Kinerja Keuangan BMWT As’adiyah Sengkang secara empiris. Populasi penelitian ini adalah seluruh Karyawan di Kantor BMWT As’adiyah Sengkang. Sampel dalam penelitian ini berjumlah 30 orang. Pengambilan sampel menggunakan teknik sampel jenuh yaitu seluruh populasi dijadikan sampel. Instrumen pengumpulan data menggunakan kuesioner dengan skala Likert. Analisis data menggunakan regresi linier sederhana dan uji t tabel. Hasil penelitian menunjukkan bahwa (1) Penerapan GCG pada BMWT As’adiyah Sengkang sebanyak 66,67% responden menyatakan baik berdasarkan dari hasil kuesioner (2) Ditinjau dari bagaimana kinerja keuangan maka dapat disimpulkan bahwa kinerja keuangan pada BMWT As’adiyah Sengkang sebanyak 50% responden menyatakan baik berdasarkan dari hasil kuesioner (3) Berdasarkan hasil penelitian dan pembahasan mengenai analisis penerapan GCG terhadap kinerja keuangan di BMWT As’adiyah Sengkang, dari hasil analisis regresi linear sederhana menunjukkan nilai koefisien regresi GCG (X) sebesar 13,841 dengan nilai signifikasi sebesar 0,000 , yang artinya terdapat pengaruh GCG terhadap Kinerja Keuangan. Hasil uji parsial atau uji t menghasilkan nilai t hitung>t tabel yaitu 13,841 > 2,048, dan Prob Sig. sebesar 0,000 di bawah 0,05 sehingga dapat dinyatakan bahwa terdapat pengaruh antara GCG dengan Kinerja Keuangan.
Analisis Pengelolaan Dana Bantuan Operasional Satuan Pendidikan dalam Meningkatkan Mutu Pembelajaran di SDN 125 Balielo Andi Nurwana; Nur Wahyudi; Kori Hartono; Asrul Jaya
Precise Journal of Economic Vol 4 No 1 (2025): Edisi April 2025
Publisher : Yayasan Pengembangan Sumber Daya Insani Lamaddukelleng

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This study aims to analyze the management of the Education Unit Operational Assistance Fund (BOSP) in improving the quality of learning at SDN 125 Balielo, Wajo Regency. The background of the study is based on the importance of effective, transparent, and accountable education fund management to support the creation of quality learning. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation involving the principal, treasurer, teachers, and the school committee as key informants. The results show that the management of BOSP funds at SDN 125 Balielo is carried out through three main stages: planning, implementation, and reporting. At the planning stage, the preparation of the School Activity and Budget Plan (ARKAS Application) is carried out in a participatory manner involving all school elements. At the implementation stage, funds are used to support learning operations, procurement of infrastructure, and payment of honorariums for non-ASN teachers. Meanwhile, at the reporting stage, the school strives to increase transparency by involving the school committee and using the ARKAS application in accordance with government regulations. Overall, BOSP fund management at SDN 125 Balielo plays a significant role in improving the quality of learning, as reflected in improved learning facilities, a smoother learning process, and increased student participation. However, increased treasurer capacity and better oversight are needed to ensure accountability and program sustainability.
Peran Manajemen Sumber Daya Manusia Dalam Meningkatkan Pendapatan Bumdes di Desa Belawae Kabupaten Sidenreng Rappang Kori Hartono; Abdul Kadir; Muzakkir; Faisal
Precise Journal of Economic Vol 4 No 1 (2025): Edisi April 2025
Publisher : Yayasan Pengembangan Sumber Daya Insani Lamaddukelleng

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This study examines the role of human resource management in increasing the revenue of Village-Owned Enterprises (BUMDes) in Belawae Village, Sidenreng Rappang Regency. The research background is based on the importance of optimizing human resources in BUMDes management to strengthen the village economy. The purpose of this study is to analyze the extent to which human resource management functions such as planning, training, and supervision contribute to increasing BUMDes revenue. The research method used is a descriptive quantitative approach, with data collection techniques using questionnaires, interviews, and observations of all 12 BUMDes administrators (saturated sample). Data were analyzed using frequency tables and percentage calculations. The results indicate that effective human resource management, including collaboration between the village government and BUMDes administrators, has a positive impact on increasing income and community welfare. The implications of this study emphasize the importance of ongoing training, improving administrator competency, and community empowerment strategies in promoting village economic independence by optimizing the role of BUMDes..
Co-Authors Abdul Kadir Andi Nurwana Andi Yuniarti Asrul Jaya Fahmi Faisal Muzakkir Nur Wahyudi