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Analisis Kinerja Keuangan Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas dan Rasio Efisiensi Pada Kantor Desa Leppangeng Kabupaten Bone Andi Nurwana; Agus Purwanto; Akbar
Precise Journal of Economic Vol 2 No 1 (2023): Edisi: April 2023
Publisher : Yayasan Pengembangan Sumber Daya Insani Lamaddukelleng

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Penelitian ini bertujuan untuk mengetahui seberapa efektif dan efisien kinerja keuangan pengelolaan Alokasi Dana Desa (ADD) pada kantor Desa Leppangeng Kabupaten Bone. Data yang diolah dalam penelitian ini adalah Laporan Keuangan Alokasi Dana Desa pada Anggaran Pendapatan dan Belanja Desa dari tahun 2019 sampai dengan tahun 2021. Teknik pengumpulan data yang digunakan adalah dokumentasi dan studi kepustakaan. Teknik analisis data yang digunakan dalam penelitian ini deskriptif kuantitatif dengan rasio efektivitas dan rasio efisiensi. Hasil penelitian menunjukkan bahwa secara umum kinerja keuangan Pemerintah Desa Leppangeng Kabupaten Bone sudah cukup baik dalam mengelola keuangan Alokasi Dana Desa. Hal ini dapat dilihat dari hasil perhitungan rasio efektivitas yang dikategorikan Efektif karena rata-rata efektivitasnya di atas 90% yaitu 100%. Sedangkan rasio efisiensi dikategorikan kurang efisien karena rata-rata efisiensinya di atas 90% yaitu 99,75%.

Pengaruh Fasilitas Kantor dan Disiplin Kerja Terhadap Kinerja Aparatur Desa di Kantor Desa Wajoriaja Kecamatan Tanasitolo Andi Nurwana; Andi Jamaluddin; Andi Sumangelipu; Amelia Bahmiranda
Precise Journal of Economic Vol 3 No 1 (2024): Edisi: April 2024
Publisher : Yayasan Pengembangan Sumber Daya Insani Lamaddukelleng

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Penelitian ini bertujuan untuk mengetahui pengaruh fasilitas kantor dan disiplin kerja secara parsial dan simultan terhadap kinerja aparatur desa Di Kantor Desa Wajoriaja Kecamatan Tanasitolo. Populasi dalam penelitian ini adalah aparatur Desa Wajoriaja. Sampel dalam penelitian ini berjumlah 40 orang, pengambilan sampel menggunakan observasi dan kuesioner. Analisis data menggunakan regresi linier berganda, uji F, uji T, koefisien korelasi dan koefisien determinasi. Dari hasil analisis regresi linear berganda, menunjukkan bahwa Y= 5,558+ 0,244 X1+ 0,377X2+ 0,000. Di mana nilai koefisien regresi fasilitas kantor yaitu 0,224 dan disiplin kerja 0,377 dan nilai signifikansi dari kedua variabel yaitu 0,000 yang artinya terdapat pengaruh fasilitas kantor dan disiplin kerja terhadap kinerja aparatur dikarenakan nilai koefisien regresi lebih besar dari nilai signifikansi. Hasil analisis uji F yaitu nilai F hitung sebesar 15,471 > F tabel sebesar 3,35 dan nilai signifikansi sebesar 0,000 di bawah 0,05, yang artinya bahwa fasilitas kantor dan disiplin secara simultan berpengaruh signifikan terhadap kinerja aparatur. Hasil dari analisis uji T, yaitu nilai thitung variabel fasilitas kantor 2.087 > t_tabel sebesar 0,026 dan signifikansi dari kedua variabel sebesar 0,000 < 0,05 yang artinya fasilitas kantor dan disiplin kerja secara parsial berpengaruh signifikan terhadap kinerja aparatur. Hasil analisis korelasi ganda, menunjukkan angka 0,675 yang artinya hubungan antara fasilitas kantor dan disiplin kerja dengan kinerja aparatur adalah positif kuat. Dan hasil analisis koefisien determinasi yaitu 0,455 yang berarti besarnya pengaruh yang diberikan variabel independen terhadap variabel dependen adalah sebesar 45,5%.

Penyuluhan Agrobisnis Pengolahan Frozen Food Untuk Meningkatkan Kreativitas dan Pendapatan Masyarakat Dualimpoe, Maniangpajo, Kab. Wajo Andi Yuniarti; Andi Nurwana; Andi Jamaluddin; Sukmawati
Compile Journal of Society Service Vol 1 No 1 (2023): Edisi: September 2023
Publisher : YP-SDI Lamaddukelleng

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Mayoritas mata pencaharian penduduk Kelurahan Dualimpoe bergerak di bidang pertanian. Permasalahan yang sering muncul berkaitan dengan mata pencaharian penduduk adalah tersedianya lapangan pekerjaan yang kurang memadai dengan perkembangan penduduk sebagaimana tertuang dalam perencanaan pembangunan daerah Kabupaten Wajo. Terkhusus untuk ibu-ibu di Kelurahan Dualimpoe yang ingin memperoleh pendapatan tambahan apalagi di masa pandemi ini salah satu usaha yang dapat dilakukan seperti mengolah makanan frozen-food menjadi jajanan yang diminati banyak orang apalagi di kalangan anak-anak. Penyuluhan ini bertujuan untuk meningkatkan kesadaran masyarakat tentang potensi sumber daya alam yang dapat dijadikan sebagai sumber penghasilan, sehingga dapat meningkatkan pendapatan rumah tangga. Kegiatan ini dilaksanakan pada tanggal 04 April 2023, bertempat di rumah salah satu tokoh masyarakat di Kelurahan Dualimpoe. Dengan memperoleh hasil (1) Menghasilkan jajanan dari olahan frozen-food (2) Partisipasi masyarakat cukup baik, sehingga kegiatan ini berjalan dengan lancar (3) Meningkatkan pengetahuan masyarakat khususnya ibu-ibu mengenai pengolahan makanan frozen-food yang dapat diolah menjadi jajanan untuk meningkatkan pendapatan rumah tangga.

Strategi Pengembangan Ekonomi Kreatif Untuk Menumbuhkan UMKM di Desa Bila Kabupaten Wajo Andi Yuniarti; Andi Nurwana; Aldi Setiawan
Compile Journal of Society Service Vol 2 No 1 (2024): September 2024
Publisher : YP-SDI Lamaddukelleng

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The development of Micro, Small, and Medium Enterprises (MSME) in rural areas is crucial for enhancing local economic welfare and promoting social sustainability. This article explores the role of creative economy socialization as a strategy to grow MSME in rural areas. Creative economy socialization aims to introduce innovative business concepts and practices, including creative marketing techniques, product design, and the use of digital technology. By educating MSME actors about the potential and benefits of the creative economy, the article demonstrates how creativity and innovation can drive product diversification, improve competitiveness, and expand market access. The study identifies various effective socialization methods, such as training, workshops, and mentoring, and assesses their impact on MSME actors' ability to implement creative ideas in their businesses. Findings indicate that creative economy socialization enhances MSME actors' skills and knowledge, contributing to business growth and local economic strengthening. The article provides recommendations for developing more targeted and sustainable socialization programs to strengthen the MSME ecosystem in rural areas and promote inclusive economic growth.

Pemberdayaan UMKM Kain Sutera Corak Bunga Lagosi Berbasis Kearifan Lokal Dalam Meningkatkan Perekonomian Andi Djemma, Siardin; Andi Yuniarti; Andi Nurwana; Akbar; Aliana; Intan Nurwana
Compile Journal of Society Service Vol 2 No 2 (2025): March 2025
Publisher : YP-SDI Lamaddukelleng

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This community service activity aims to examine strategies for optimizing the empowerment of micro, small, and medium enterprises producing floral-patterned silk based on local wisdom principles to enhance the economy in Lagosi Village. The methods used involve observation, counseling, mentoring, and evaluation of implementation. This dedication contributes to a deeper understanding of how micro, small, and medium enterprises in palm sugar can play a role in sustainable development and the local economy. The implications of the policies generated from this research can assist the government and other stakeholders in supporting the empowerment of micro, small, and medium enterprises focused on local wisdom-based silk weaving, as well as improving the welfare of the local community.

Analisis Penerapan Akuntansi Zakat Pada Badan Amil Zakat Nasional Kabupaten Wajo Andi Yuniarti; Andi Nurwana; Faisal, Faisal; Risda, Risda
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 4: Juni 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i4.9427

Penelitian ini bertujuan untuk menganalisis bagaimana penerapan akuntansi yang diterapkan BAZNAS Kabupaten Wajo terkait kesesuaiannya dengan PSAK No.109. Metode penelitian yang digunakan adalah metode kualitatif dengan analisis deskriptif menggunakan data primer yang diambil dengan teknik observasi dan wawancara, serta menggunakan data sekunder dengan studi dokumentasi untuk memperoleh laporan keuangan dalam melengkapi referensi penelitian ini. Hasil penelitian menyimpulkan bahwa BAZNAS Kabupaten Wajo sudah sepenuhnya menerapkan ketentuan-ketentuan dalam PSAK dimulai dari pengakuan awal, pengukuran, pengungkapan maupun penyajian dana zakat, infaq dan sedekah beserta dengan pelaporan keuangannya.

Efektivitas Sistem Produksi dan Manajemen Dokumen Administratif dalam Mendukung Audit Kepatuhan Syariah pada Bank Syariah Andi Nurwana; Andi Jamaluddin; Reza R; Sri Wahyuni
Precise Journal of Economic Vol 3 No 2 (2024): Edisi Oktober 2024
Publisher : Yayasan Pengembangan Sumber Daya Insani Lamaddukelleng

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Sharia audits are a crucial instrument in ensuring that Islamic banking activities are conducted in accordance with Islamic principles. To support this process, a document and archive management system is required that can provide timely, accurate, and well-organized information. Ineffective management risks hindering the audit process and reducing the reliability of its results. This study aims to evaluate the effectiveness of the document and archive production management system implemented in Islamic banks, specifically in supporting the Sharia audit process. The study focuses on how digital storage systems, archiving procedures, and document distribution flows influence the smooth implementation of audits. The research approach used was a qualitative case study design. Data were obtained through observations of document management practices and a review of policy documents and archives used in the audit process. Analysis was conducted descriptively to illustrate the relationship between the documentation system and audit quality. The results indicate that a digitally integrated document management system can accelerate data access and improve the accuracy of information required by auditors. Furthermore, the existence of standard archiving procedures also contributes to the orderliness and traceability of data relevant to Sharia audits. The results show that structured and digitized document and archive management plays a central role in supporting transparent and efficient sharia audits. Therefore, continued development of technological infrastructure and human resource training is necessary to ensure optimal system performance

Pengaruh Return On Asset dan Return On Equtiy Terhadap Harga Saham PT Gudang Garam Tbk Andi Nurwana; Adelia Putri Pratiwi; Andi Jamaluddin
Precise Journal of Economic Vol 4 No 2 (2025): Edisi Oktober 2025
Publisher : Yayasan Pengembangan Sumber Daya Insani Lamaddukelleng

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This study aims to analyze the effect of Return on Assets (ROA) and Return on Equity (ROE) on the stock price of PT Gudang Garam Tbk for the 2020–2024 period. This study employed a quantitative descriptive approach with a causal associative design, utilizing secondary data in the form of annual financial reports published by the Indonesia Stock Exchange. Data analysis was performed using multiple linear regression using SPSS version 25 to test the partial and simultaneous effects between variables. The results showed that ROA and ROE had a positive but insignificant effect on stock price, with significance values of 0.792 and 0.859, respectively, and a coefficient of determination (R²) of 0.648. This means that 64.8% of stock price variation can be explained by ROA and ROE, while the remainder is influenced by factors outside the model. Therefore, PT Gudang Garam Tbk's stock price fluctuations are largely influenced by external factors such as government policies, macroeconomic conditions, and market sentiment. Therefore, the company needs to improve the efficiency of asset and equity management to strengthen profitability and provide a positive signal to investors

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.

Pengaruh Citra Merek Terhadap Keputusan Pembelian Smartphone Vivo pada Dandi Speed Store Kecamatan Tanasitolo Kabupaten Wajo Andi Nurwana; Andi Sumangelipu; M. Rais
Precise Journal of Economic Vol 3 No 2 (2024): Edisi Oktober 2024
Publisher : Yayasan Pengembangan Sumber Daya Insani Lamaddukelleng

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This study aims to determine the influence of brand image on Vivo smartphone purchasing decisions. The population in this study were customers or consumers who made purchases at the Dandi Speed Store in the Tanasitulu area of Wajo Regency. The number of samples in this study was 55 people based on the Slovenian language formula according to Sugiyono (2017). Sampling was carried out by asking written questions or statements to respondents who made purchases. There are 3 (three) data analysis methods used, including simple linear regression analysis, correlation coefficient (r), and coefficient of determination (r2). The results of the study show that (1) the results of simple linear regression show an equation on the regression line Y = 10.156 + 0.533; (2) the results of the correlation coefficient test (r) produce a value of 0.493; (3) The results of the determination coefficient test (r2) produce a value of 24.3, namely 24%. This shows that brand image (X) only has an influence of 24%, which means it has little influence on purchasing decisions (Y) and the rest is only influenced by several other factors. Based on the results of the t-test, the value of the calculated t is 4.124 and the value of the t-table is 1.674, so H0 is rejected and H1 is accepted so it can be concluded that brand image (X) has a significant effect on purchasing decisions (Y) because the value of the calculated t> t-table.

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