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VILLAGE FUND POLICY: MEASURING THE PROGRESS OF ECONOMIC DEVELOPMENT IN FOUR REGENCY IN THE TOBA CALDERA THROUGH THE VILLAGE DEVELOPMENT INDICATOR (IPD) AND VILLAGE BUILDING INDEX (IDM) Amran Manurung; Erlina; Sirojuzilam; Suwardi Lubis
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i.271

Abstract

Economic development is a process of developing community capacity in the long term so that it requires proper and accurate planning in reducing economic inequality between cities and regencies. One of the indicators for measuring the success of economic development in 4 regencies, namely North Tapanuli, Toba, Humbang Hasundutan and Samosir, which are in the Toba Caldera Area as a center for the development of world Geopark tourism which has been designated by UNESCO as a world heritage from the geological aspect.The purpose of this research is to conduct a descriptive economic analysisof the progress of the economic aspects of the 4 districts in the Toba Caldera region through the 2018 Village Development Index (IPD), namely to become Disadvantaged - Developing - Independent districts. While the Developing Village Index (IDM) will explain 5 categories ofRegency achievements for the status of villages classified as Very Disadvantaged - Underdeveloped - Developing – Advanced - Independent to prove the implementation of the Village Fund policy.The results of the study show that the 4 districts resulting from the division of regional autonomy policies and Fiscal Decentralization in Indonesia plus the Village Fund, it turns out that in 2020-2021 there are no districts that are included in the category of Independent and Advanced IDM Status. However, there are 2 districts that are in the Developing category, namely Samosir Regency with an IDM achievement of 0.6275 which is ranked 301st nationally and 12th at the provincial level in North Sumatra for City Regency. Furthermore, Toba Regency with an IDM of 0.6268 ranks 314th nationally and14th province. Finally, Humbang Hasundutan Regency has an IDM of 0.60502 in the 347th and 15th ranks. While the parent district, before the era of Regional Autonomy, namely NorthTapanuli Regency, was only included in the IDM status category, it was still lagging behind with an achievement of only 0.5904 being ranked 358th nationally and 8th in the province.In the IPD category, North Sumatra Province only reached 56.82, below the Sumatra Island average of 60.02, and the national average IPD reached 59.36. Furthermore, for these 4 regencies below the national average, the Sumatra Island region and the Provinces namely North Tapanuli 55.04, Toba 56.20, Humbang Hasundutan 56.08 and Samosir 54.84. So there is still much to be achieved by the Government of the 4 Regencies in order to improve people's lives optimally, prosperously, fairly and evenly, where the central government has stimulated the Village Fund policy which increased in value in the last 5 years before the Covid- 19 pandemic.
Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Tapanuli Utara Nurhayati Tambunan; Amran Manurung; Vebry M Lumban Gaol
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.8374

Abstract

Pengelolaan keuangan daerah yang baik akan ditunjukan dengan kinerja keuangan yang baik. Salah satunya mengetahui kemampuan daerah dalam mengurus daerahnya sendiri dengan peningkatan pada pendapatan daerah dan pengelolaan keuangan daerahnya. Objek dari penelitian ini adalah pajak daerah, retribusi daerah dan pendapatan asli daerah. Penelitian ini memiliki tujuan untuk mengetahui Pengaruh pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kabupaten Tapanuli Utara. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif menggunakan data sekunder, sampel yang digunakan adalah data anggaran dan Realisasi Pendapatan Asli Daerah tahun 2019-2023. Pengujian hipotesis penelitian ini menggunakan metode analisis regresi linear berganda dan pengujian hipoteasis dengan menggunakan SPSS versi 27. Hasil penelitian mengungkapkan bahwa pajak daerah berpengaruh secara signifikan terhadap Pendapatan asli Daerah Kabupaten Tapanuli Utara tahun 2019-2023 ditunjukkan dengan nilai koefisien sebesar -1,434 dan nilai probabilitas sebesar 0,78 lebih besar dari taraf signifikan 5% (0.05)., variabel Retribusi daerah juga menunjukan hasil yang sama yaitu variabel retribusi daerah tmemiliki pengaruh secara signifikan terhadap Pendapatan Asli Daerah kabupaten Tapanuli Utara tahun 2019-2023 dengan nilai signifikansi sebesar 0,217.
Analysis of Profitability and Liquidity Ratios to Evaluate the Financial Performance of PT Sreeya Sewu Tbk for the Period 2019–2023 Putri Melati Sitinjak; Amran Manurung; E. Manatap Berliana Lumban Gaol
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2102

Abstract

This study aims to assess the financial performance of PT Sreeya Sewu Indonesia Tbk from 2019 to 2023 using profitability and liquidity ratios. Financial performance is a critical indicator for evaluating a company's ability to generate profits and manage short-term obligations. The profitability ratios used include Net Profit Margin (NPM), Return on Equity (ROE), and Return on Assets (ROA), while the liquidity ratios include the Current Ratio, Quick Ratio, and Cash Ratio. The data analyzed were derived from the company’s financial statements, particularly the balance sheets and income statements over a five-year period. The results reveal a consistent decline in the company's financial performance. The NPM fell from a positive 1.94% in 2019 to negative values in 2021 and 2022, indicating decreasing net income despite increasing revenue. ROE and ROA also showed deteriorating trends, with ROE falling as low as -30.10% in 2022 and ROA dropping to -7.26%, suggesting inefficiency in using equity and assets to generate profits. Furthermore, liquidity ratios such as the Quick Ratio and Cash Ratio were significantly below industry standards, indicating a limited ability to meet short-term liabilities. The COVID-19 pandemic played a pivotal role in this performance downturn, causing supply chain disruptions, reduced market demand, and higher operational costs. Although minor recovery signs were observed in 2023, the overall financial condition remained below industry benchmarks. These findings highlight the need for PT Sreeya Sewu Indonesia Tbk to implement strategic financial restructuring and improve efficiency to ensure long-term financial sustainability.