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All Journal Arsitekno Amkop Management Accounting Review (AMAR)
Nur, Yustika
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Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Energy Engineering Physics Social Sciences

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OPTIMALISASI WISATA KAMPUNG SUSU DI KABUPATEN ENREKANG Haq, Izharul; Nur, Yustika
Arsitekno Vol. 11 No. 2 (2024): Arsitekno
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/arj.v11i2.16377

Abstract

Tingkat kebutuhan susu sapi dalam negeri saat ini menunjukkan peningkatan yang sangat signifikan, seiring dengan meningkatnya produksi susu sapi di berbagai provinsi di Indonesia, termasuk Kabupaten Enrekang. Kabupaten ini memiliki sejumlah desa yang dikenal sebagai Kampung Susu, yang tidak hanya menghasilkan susu sapi dalam jumlah besar tetapi juga memiliki potensi besar sebagai destinasi pariwisata. Penelitian ini bertujuan untuk memperkenalkan kekayaan alam dan potensi pariwisata di Kampung Susu Kabupaten Enrekang kepada dunia luar, dengan harapan dapat menarik lebih banyak wisatawan untuk menikmati keindahan alam dan produk susu sapi yang dihasilkan. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif dan komparatif. Pendekatan deskriptif dilakukan dengan menggambarkan kondisi nyata berdasarkan fakta-fakta di lapangan, sementara pendekatan komparatif dilakukan dengan membandingkan Kampung Susu dengan objek wisata serupa di daerah lain. Pengumpulan data dilakukan melalui observasi langsung, wawancara dengan penduduk lokal dan wisatawan, serta analisis dokumen. Hasil penelitian menunjukkan bahwa meskipun Kabupaten Enrekang memiliki potensi wisata yang besar, fasilitas yang ada saat ini belum memenuhi standar yang diperlukan untuk menarik wisatawan secara optimal. Diperlukan penerapan elemen perancangan yang tepat untuk meningkatkan kualitas dan daya tarik fasilitas wisata di Kampung Susu. Dengan demikian, Kabupaten Enrekang dapat meningkatkan jumlah kunjungan wisatawan dan memperkuat ekonomi lokal melalui pengembangan pariwisata berbasis susu sapi.
Finansial Performance Analysis of the Regional Government of Enrekang Regency for Fisical Tears 2018-2020 Nur, Yustika; Haeril, Haeril; Albar, Albar; Kurnia M, Fakhruddin
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2781

Abstract

This research is a quantitative descriptive study conducted at the Enrekang Regency Government with the title Financial Performance Analysis of the Enrekang Regency Government for the 2018–2020 Fiscal Year. The purpose of this study is to determine and analyze the financial performance of the local government of Enrekang Regency over the last three years (2018–2020), using data from the Budget Realization Report of the Enrekang Regency Government for the 2018–2020 Fiscal Year. The analytical tools used in this research include the Regional Financial Independence Ratio, the Effectiveness and Efficiency Ratio of Regional Original Income, the Activity Ratio, the Growth Ratio, the Decentralization Ratio, and the Regional Financial Dependence Ratio. The results show that the financial performance of the Enrekang Regency Government is characterized by: (1) a low Regional Financial Independence Ratio, averaging 30.77%; (2) an ineffective Effectiveness Ratio, averaging 57.33%; (3) a very efficient Efficiency Ratio, averaging 3.4%; (4) poor capital expenditure performance with an average of 20.51% and good operational expenditure performance with an average of 79.17%; (5) low income growth, averaging 17.17%, and low expenditure growth, averaging 3.67%; and (6) a Decentralization Ratio that, in general, indicates that decentralization has not yet been effectively implemented.
When the Sea is Uncertain: Why Are Fishermen Reluctant to Start Businesses on Lowita Beach, While Non-Coastal Communities Benefit from It? Nirmasari, Dian; Nur, Yustika; Salida, Amrizal; Amin, Gazali
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3394

Abstract

This study aims to explore why fishermen's involvement in entrepreneurship in coastal areas remains low and why most businesses are instead managed by non-coastal communities, even though entrepreneurship can improve welfare and economic independence for coastal families especially when weather conditions prevent fishermen from going to sea. The study uses a descriptive qualitative method with an exploratory approach to analyze fishermen's engagement in entrepreneurship at Lowita Beach. Data collection techniques include observation, documentation, and semi-structured interviews with selected informants. The research informants consisted of fishermen as key informants, fishing groups, and government representatives as supporting informants, selected through accidental sampling due to the fact that not all individuals were willing to be interviewed. Data analysis follows the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing, supported by NVivo software to facilitate the analysis process. To ensure data validity, the study applies triangulation of techniques, sources, and time to strengthen the credibility and reliability of the findings. The results show that the low involvement of fishermen in entrepreneurship at Lowita Beach is driven by a complex set of factors that go beyond limited capital. Generational traditions have shaped fishing as a primary social identity, causing land-based businesses to be seen as less desirable. Low levels of education and financial literacy also make it difficult for fishermen to manage businesses, while gender norms restrict women's ability to contribute economically. In addition, past business failures have created a collective trauma that reinforces the fear of starting new ventures. In contrast, non-coastal communities tend to dominate local businesses because they possess stronger capital, experience, literacy, and social networks. To increase fishermen's participation, the study proposes strategies such as continuous training and mentoring, access to group-based microfinance, institutional strengthening, household business diversification through processed marine products, and multi-actor collaboration. Thus, empowering fishermen in coastal entrepreneurship must be viewed as a comprehensive process that integrates cultural, social, economic, and institutional dimensions.
Digitalisasi yang Tertahan: Eksplorasi Sikap Skeptis Pedagang Sayuran terhadap Pemasaran Digital di Pasar Tradisional Amparita Kabupaten Sidenreng Rappang Nur, Yustika; Wahyuddin, Nur Rahmah; Salida, Amrizal; Nurwafiyyah, Auliyah; Mas’ud, Busrin Raihana
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3437

Abstract

Penelitian ini bertujuan mengungkap secara spesifik sikap skeptis pedagang sayuran di pasar tradisional Amparita terhadap pemasaran digital dan alasan mendasarinya serta konsekuensinya. Metode yang digunakan adalah kualitatif eksploratif dan jenis penelitian studi kasus instumental tunggal karena penelitian ini berfokus pada satu kasus di satu lokasi namun memiliki relevansi luas terhadap fenomena serupa di tempat lain. Dengan berfokus pada alasan di balik sikap skeptis, serta bagaimana sikap tersebut memengaruhi keputusannya menggunakan media digital dan dampak ekonominya bagi pedagang sayuran. Analisis data menggunakan pendekatan model Miles dan Huberman yang terdiri Reduksi data, Penyajian data dan Penarikan simpulan atau verifikasi. Agar data yang didapat terjamin keabsahannya, maka dilakukan uji triangulasi yaitu usaha untuk mengecek keabsahan data atau informasi dari sudut pandang yang berbeda-beda terhadap apa yang telah dilakukan oleh periset. Hasil penelitian menunjukkan bahwa sikap skeptis pedagang sayuran di Pasar Amparita terhadap pemasaran digital disebabkan oleh keterbatasan literasi digital, karakteristik produk yang cepat rusak dan bernilai rendah, serta pengalaman negatif dalam menggunakan media sosial. Bentuk skeptisisme tersebut tampak dari perilaku pedagang yang hanya jarang memposting di media sosial, lebih mengandalkan telepon, mencoba sesekali tetapi berhenti, bahkan ada yang sama sekali tidak pernah mencoba. Konsekuensi dari sikap ini adalah terbatasnya jangkauan pasar, kecilnya keuntungan yang diperoleh, tidak adanya perluasan pasar, hingga tingginya risiko kerugian akibat barang tidak laku. Dengan demikian, sikap skeptis pedagang bukanlah bentuk penolakan mutlak terhadap teknologi, melainkan respons rasional terhadap kondisi ekonomi, sosial, dan teknis yang mereka hadapi.
Co-Authors Albar Albar Amin, Gazali AMRIZAL SALIDA Haeril, Haeril Irmasari - Izharul Haq Kurnia M, Fakhruddin Mas’ud, Busrin Raihana Nurwafiyyah, Auliyah Wahyuddin, Nur Rahmah