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All Journal Jurnal Sosial Humaniora Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Unicorn ADPERTISI
Fitriana
Universitas Abdul Azis Lamadjido
Economics, Econometrics & Finance Social Sciences Other

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DESENTRALISASI SEBAGAI VARIABEL PEMODERASI HUBUNGAN ANTARA PARTISIPASI ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH DAERAH PROVINSI SULAWESI TENGAH Munayang, Olivia H.; Fitriana, Fitriana
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This research uses accounting science approach, especially public sector accounting. This study aims to examine the relationship between budgetary participation on apparatus performance by using decentralization as a moderating variable. The sampling method uses saturated or census sampling method. Analysis of the data used is moderating regression analysis. The data obtained from the results of giving questionnaires and direct interviews with respondents as many as 66 people. The results of this study indicate a significance value of 0.184>0.05, so budget participation does not affect the performance of the apparatus. And the significance value of the interaction test is 0.438>0.05, so budget participation does not affect the performance of the apparatus which is moderated by decentralization.
PERAN PEREMPUAN DALAM PEMULIHAN EKONOMI USAHA MIKRO DAN KECIL PASCA BENCANA ALAM SULAWESI TENGAH Fitriana Fitriana; Olivia H. Munayang; Ririn Parmita
Jurnal Sosial Humaniora Vol. 12 No. 1 (2021): APRIL
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jsh.v12i1.3329

Abstract

Peran perempuan tidak bisa lagi dianggap remeh dalam upaya meningkatkan perekonomian dan kesejahteraan masyarakat. Perempuan lambat laun ternyata mampu menjadi “penjaga gawang” dalam sektor usaha khususnya usaha mikro dan kecil. Usaha mikro dan kecil ini telah memberikan kontribusi besar dan krusial dalam pertumbuhan ekonomi dinegara ini. Begitupun juga dengan proses pemulihan ekonomi di Sulawesi Tengah pasca bencana alam 28 September 2018 silam. Adapun tujuan penelitian ini antara lain untuk : (1) Mengidentifikasi jumlah unit usaha mikro dan kecil yang bangkit pasca bencana alam, (2) Mengidentifikasi pelaku usaha yang lebih dominan  dilihat dari gender, (3) Mengidentifikasi sumber pendanaan (modal) yang diterima oleh usaha mikro dan kecil, (4) Mengidentifikasi pendapatan usaha mikro dan kecil sebelum dan sesudah bencana alam, dan (5) Memaparkan perbedaan langkah strategis yang ditempuh oleh pelaku usaha dilihat dari gender. Jenis penelitian yang digunakan yaitu penelitian kualitatif, dan teknik pengumpulan data dilakukan dengan metode wawancara mendalam, observasi, dan dokumentasi.
Penguatan Ekonomi Di Tengah Badai Covid 19 Ririn, Ririn Parmita; Fitriana, Fitriana; Nurhadi, Nurhadi
Jurnal Unicorn ADPERTISI Vol. 1 No. 2 (2022): Januari 2023
Publisher : Jurnal Unicorn ADPERTISI

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The Covid-19 pandemic broke out in Palu City in March 2020, then the government implemented large-scale social reforms (PSBB) and the Government implemented level 4 updating of community activities (PPKM). economy, especially business in the city of Palu, which will narrow the space for small businesses to move, such as in the City Forest of Palu City. The aims of this research were to (1) change the way business actors in the Palu City Forest deal with enforcing government regulations during a pandemic and (2) change the way business actors in the Palu City Forest strengthen the economy in dealing with fluctuations in economic conditions due to COVID-19-19 so that stay stable. The results of the study show that (1) Follow government regulations regarding operating hours and health protocols, stock raw materials as needed, look for side businesses to increase capital and help the main business in the Palu City Forest. (2) Improving the entrepreneurial spirit through trainings held by the Government and the private sector, Strengthening product quality and product differentiation, Offering prices that are relatively stable as before the pandemic, Providing beautiful and comfortable places, and conducting promotions through social media.
Co-Authors Munayang, Olivia H. Nurhadi Olivia H. Munayang Ririn Parmita Ririn, Ririn Parmita