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Todingbua, Manuel A
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Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF FINANCIAL LITERACY ON THE INCOME OF CULINARY SMES IN TANA TORAJA REGENCY THROUGH PERFORMANCE Golda, Cipta; Todingbua, Manuel A; Halik, Johannes Baptista
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Publisher : Indonesian Journal Of Economy Studies

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Abstract

According to the Tana Toraja Central Statistics Agency, the number of culinary SMEs in Tana Toraja Regency continues to grow, in line with increasing economic activity in the area. However, this growth has not been accompanied by optimal financial management by business actors. One of the main obstacles for SMEs is low financial literacy. The aim of this research is to find out how financial literacy influences income through the performance of culinary SMEs in Tana Toraja Regency. This research uses a quantitative method with a sample size of 96 obtained using a purposive sampling technique. Hypothesis testing was carried out by analyzing the path coefficient and the results obtained showed that financial literacy had an influence on income through performance. However, Tana Toraja Regency Culinary UKM have not been able to optimally apply the knowledge they have gained through financial literacy, so suggestions are given to the district government and related parties to hold outreach and education regarding financial literacy and financial management for UKM players.Keyword: financial literacy, UKM, Income,performance 
FINANCIAL PERFORMANCE ANALYSIS OF BALO'TA SAVINGS AND LOAN COOPERATIVE Shindika, Shindika; Todingbua, Manuel A; Paridi, Andryanus
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Publisher : Indonesian Journal Of Economy Studies

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Abstract

This study aims to analyze the financial performance of Balota Savings and Loan Cooperative over a four-year period (2020-2023). The evaluation is based on key financial ratios, focusing on liquidity, profitability, solvency, and activity to assess the financial health and sustainability of the cooperative. The financial data used in this analysis were collected from the annual financial reports of Balo’ta Savings and Loan Cooperative, including the balance sheet and income statement. The findings indicate that the cooperative maintains a solid liquidity position but faces challenges in profitability due to increasing operating costs and decreasing interest income. In terms of solvency, the cooperative remains stable, but there is a significant decline in its return on equity (ROE) and net profit margin. The study recommends that BSLC adopt stricter cost management practices, diversify its loan portfolio, and explore alternative sources of income to improve its financial performance and long-term growth prospects. This study provides valuable insights for cooperative managers, financial analysts, and policymakers to make informed decisions regarding the cooperative’s financial strategy and future sustainability.Keyword: Financial performance, Balota Savings and Loan Cooperative, liquidity, profitability, solvency, activity, financial ratios, cooperative management, financial sustainability
PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM MEWUJUDKAN GOOD GOVERNANCE PADA BIRO UMUM SEKRETARIAT DAERAH PROVINSI PAPUA TENGAH Ariwibowo, Sulistyorini; Todingbua, Manuel A; Patiung, Naomi
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Publisher : Indonesian Journal Of Economy Studies

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Abstract

Penelitian ini bertujuan untuk menganalisis tentang Penerapan Sistem Pengendalian Intern Pemerintah dalam mewujudkan Good Governance Pada Biro Umum Sekretariat Daerah Provinsi Papua Tengah. Jenis penelitian dengan pendekatan kualitatif. Obyek penelitian di Biro Umum Sekretariat Daerah Provinsi Papua Tengah. Sumber data dari data primer dan data sekunder. Metode pengumpulan data: observasi, wawancara dokumentasi. Informan pada penelitian ini sebanyak 6 orang pegawai di Sekretariat Daerah Provinsi Papua Tengah. Teknik analisis data dengan analisis deskriftif kualitatif, mulai dari pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Penelitian ini menyimpulkan bahwa Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) di Biro Umum Sekretariat Daerah Provinsi Papua Tengah hampir memenuhi semua komponen pada SPIP, yaitu terdapat pelatihan bagi pegawai, pemanfaatan teknologi dan Sistem Informasi, ada pembatasan akses terhadap informasi penting, pengawasan secara berkala dan tindak lanjut yang dilakukan terhadap temuan audit. Penerapan SPIP di Sekretariat Daerah Provinsi Papua Tengah mendukung terciptanya Good Governance.Kata Kunci: Penerapan,  SPIP, Good Governance 
THE EFFECT OF FINANCIAL LITERACY ON THE INCOME OF CULINARY SMES IN TANA TORAJA REGENCY THROUGH PERFORMANCE Golda, Cipta; Todingbua, Manuel A; Halik, Johannes Baptista
Indonesian Journal Of Economy Studies Vol. 3 No. 2 (2024): Indonesian Journal Of Economy Studies
Publisher : Siddiq Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63828/ijes.v3i2.78

Abstract

According to the Tana Toraja Central Statistics Agency, the number of culinary SMEs in Tana Toraja Regency continues to grow, in line with increasing economic activity in the area. However, this growth has not been accompanied by optimal financial management by business actors. One of the main obstacles for SMEs is low financial literacy. The aim of this research is to find out how financial literacy influences income through the performance of culinary SMEs in Tana Toraja Regency. This research uses a quantitative method with a sample size of 96 obtained using a purposive sampling technique. Hypothesis testing was carried out by analyzing the path coefficient and the results obtained showed that financial literacy had an influence on income through performance. However, Tana Toraja Regency Culinary UKM have not been able to optimally apply the knowledge they have gained through financial literacy, so suggestions are given to the district government and related parties to hold outreach and education regarding financial literacy and financial management for UKM players.Keyword: financial literacy, UKM, Income,performance 
PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM MEWUJUDKAN GOOD GOVERNANCE PADA BIRO UMUM SEKRETARIAT DAERAH PROVINSI PAPUA TENGAH Ariwibowo, Sulistyorini; Todingbua, Manuel A; Patiung, Naomi
Indonesian Journal Of Economy Studies Vol. 3 No. 2 (2024): Indonesian Journal Of Economy Studies
Publisher : Siddiq Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63828/ijes.v3i2.80

Abstract

Penelitian ini bertujuan untuk menganalisis tentang Penerapan Sistem Pengendalian Intern Pemerintah dalam mewujudkan Good Governance Pada Biro Umum Sekretariat Daerah Provinsi Papua Tengah. Jenis penelitian dengan pendekatan kualitatif. Obyek penelitian di Biro Umum Sekretariat Daerah Provinsi Papua Tengah. Sumber data dari data primer dan data sekunder. Metode pengumpulan data: observasi, wawancara dokumentasi. Informan pada penelitian ini sebanyak 6 orang pegawai di Sekretariat Daerah Provinsi Papua Tengah. Teknik analisis data dengan analisis deskriftif kualitatif, mulai dari pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Penelitian ini menyimpulkan bahwa Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) di Biro Umum Sekretariat Daerah Provinsi Papua Tengah hampir memenuhi semua komponen pada SPIP, yaitu terdapat pelatihan bagi pegawai, pemanfaatan teknologi dan Sistem Informasi, ada pembatasan akses terhadap informasi penting, pengawasan secara berkala dan tindak lanjut yang dilakukan terhadap temuan audit. Penerapan SPIP di Sekretariat Daerah Provinsi Papua Tengah mendukung terciptanya Good Governance.Kata Kunci: Penerapan,  SPIP, Good Governance 
FINANCIAL PERFORMANCE ANALYSIS OF BALO'TA SAVINGS AND LOAN COOPERATIVE Shindika, Shindika; Todingbua, Manuel A; Paridi, Andryanus
Indonesian Journal Of Economy Studies Vol. 3 No. 2 (2024): Indonesian Journal Of Economy Studies
Publisher : Siddiq Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63828/ijes.v3i2.83

Abstract

This study aims to analyze the financial performance of Balota Savings and Loan Cooperative over a four-year period (2020-2023). The evaluation is based on key financial ratios, focusing on liquidity, profitability, solvency, and activity to assess the financial health and sustainability of the cooperative. The financial data used in this analysis were collected from the annual financial reports of Balo’ta Savings and Loan Cooperative, including the balance sheet and income statement. The findings indicate that the cooperative maintains a solid liquidity position but faces challenges in profitability due to increasing operating costs and decreasing interest income. In terms of solvency, the cooperative remains stable, but there is a significant decline in its return on equity (ROE) and net profit margin. The study recommends that BSLC adopt stricter cost management practices, diversify its loan portfolio, and explore alternative sources of income to improve its financial performance and long-term growth prospects. This study provides valuable insights for cooperative managers, financial analysts, and policymakers to make informed decisions regarding the cooperative’s financial strategy and future sustainability.Keyword: Financial performance, Balota Savings and Loan Cooperative, liquidity, profitability, solvency, activity, financial ratios, cooperative management, financial sustainability
Co-Authors Ariwibowo, Sulistyorini Golda, Cipta Johannes Baptista Halik Paridi, Andryanus Patiung, Naomi Shindika, Shindika