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Kinerja BUMD Air Minum: Studi Komprehensif atas Kebijakan Tarif, Motivasi Finansial, Tingkat Kehilangan Air, dan Jumlah Pelanggan Erwinsyah, Erwinsyah; Gunarsa, Arif; Mappanyukki, Andi
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.618

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan tarif, motivasi finansial, tingkat kehilangan air, dan jumlah pelanggan terhadap kinerja Badan Usaha Milik Daerah (BUMD) air minum. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan analisis jalur menggunakan perangkat lunak WarpPLS 8.0. Data dikumpulkan melalui survei dan dianalisis untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa kebijakan tarif berpengaruh signifikan terhadap kinerja BUMD, demikian pula motivasi finansial dan tingkat kehilangan air yang juga memiliki pengaruh signifikan. Namun, jumlah pelanggan tidak berpengaruh signifikan terhadap kinerja BUMD. Implikasi dari penelitian ini adalah perlunya penguatan kebijakan tarif yang tepat dan peningkatan motivasi finansial serta pengelolaan kehilangan air untuk meningkatkan kinerja BUMD secara optimal.
Akuntabilitas dan Trasparansi Pengelolaan Keuangan Partai Politik (Studi Kasus DPC Partai Demokrat Provinsi Sulawesi Tengah) Mappanyukki, Andi; Vinny Anggitresia, Thalia; Oktaviani Sultan, Resky; Maharani, Adinda; Suci Rahmadani, Indah; Pattawe, Abdul; Kahar, Abdul; Usman, Ernawaty
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.668

Abstract

This study aims to understand how political party administrators understand political party financial reporting. In addition, it continues with a discussion on understanding the principles of transparency and accountability in political party financial reporting. The object of research in this study is the branch representative council (DPC) of the Democratic Party of Central Sulawesi Province. This qualitative study uses a phenomenological approach, data collection techniques using interviews, documentation, and direct observation. The results of the study show that: The understanding of political party administrators in the Democratic DPC of Central Sulawesi Province regarding financial reporting obligations according to Law Number 2 of 2011 is quite good. The Democratic DPC of Central Sulawesi Province has also presented financial reports according to Article 39 of Law Number 2 of 2011 concerning Political Parties. In terms of transparency and accountability, political parties have presented financial reports that can meet these criteria. However, this study also found that the transparency aspect in political party financial reporting is still not optimal.