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Optimizing Regional Budget Management through Financial Ratio Analysis Anggraini, Deasy Eviya; Prayoga, Bintang Eko Dwi
Business and Applied Management Journal Vol. 1 No. 2 (2024): January-June
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v1i2.278

Abstract

This study aims to analyze regional financial performance and regional financial capacity of the City Government. The data analysis in this study is descriptive quantitative by calculating the financial ratios of the Regional Revenue and Expenditure Budget (APBD). These data were obtained through the Notes to the Financial Statements (CaLK) for 2017-2021. The results of this study indicate that the regional financial performance of Surakarta City in 2017-2021 shows the ratio of independence included in the delegative relationship pattern with the highest ratio of independence in 2021 of 102.82%. The rise and fall of the independence ratio is also accompanied by the rise and fall of the dependency ratio in the medium to low category and the ratio of the degree of fiscal decentralization in good condition. The ratio of effectiveness and efficiency ownsource revenue receipts has also fluctuated, but the level of effectiveness has been adjusted effectively to very effective and the efficiency is still focused on being very good or efficient. Regional Government spending is still prioritized for direct spending with a ratio of direct and indirect expenditure of 35.61% to 64.39%. Furthermore, the position of locking the regional financial capacity is in quadrant II, namely low share and high growth with an average share of 45.93% and an average growth of 106.62%. While the results of the calculation of the City Financial Capability Index for Fiscal Years 2017 to 2021, the index scale shows the number 0.938, This means that the Financial Capability is high. The implication of this study is that the City Government has shown good financial performance during the period under investigation, with the independence ratio increasing over time.
Social Entrepreneurial Intention: A Systematic Literature Review and Research Agenda Prayoga, Bintang Eko Dwi; Susilaningsih, Susilaningsih; Indriayu, Mintasih
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 9 No 2 (2024): May
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v9i2.5120

Abstract

Social entrepreneurial intention (SEI) concepts are an urgently growing study area. The rising proportion of research used the entrepreneurial intention model as a well-grounded theoretical framework. Nevertheless, most of these studies need more systematicity and categorization, and there is a tendency to initiate new research in each study. Accordingly, there is a need to review the current knowledge in the area. Then, this paper conducts a literature review on SEI to identify publication trends and the specific themes under study within each category in this research area. Consequently, this paper analyzes 73 papers about SEI published from 2013–2023 in the Scopus database focusing on Q1 and Q2 accredited international journals. Specifically, the 73 papers were divided into four primary research categories: core social entrepreneurial intention models; personal-level variables; entrepreneurship education; and context and institutions. This paper seeks to fill the gap in existing research and literature on SEI, which is important for academics, professionals, and policymakers through the categorization of SEI that has been discussed in this study.
The Role of Perceived Entrepreneurial Feasibility in The Influence of Altruism on College Students' Social Entrepreneurial Intention Prayoga, Bintang Eko Dwi; Susilaningsih, Susilaningsih; Indriayu, Mintasih
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 10 No. 2 (2024): June
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v10i2.11669

Abstract

This study aims to analyze the role of perceived entrepreneurial feasibility as a mediator between altruism and college students’ social entrepreneurial intention (SEI). This research used a quantitative approach within a cross-sectional design. The sample for this study comprised 309 people (from a total population of 1.364 people) using proportionate stratified random sampling from several undergraduate programs in the Universitas Sebelas Maret grades of 2020th and 2021st. This research instrument used a questionnaire that was adopted and developed based on previous research instruments. Statistical analysis techniques were used to conduct descriptive, correlational, and mediation tests with path analysis using IBM SPSS Statistics 25 software. The results indicated that altruism has a significant direct effect on perceived entrepreneurial feasibility (β = 0,484; p < 0,001) and SEI (β= 0,310; p < 0,001). Furthermore, the results also revealed that perceived entrepreneurial feasibility plays a vital role with a strong direct effect on SEI (β = 0,523; p = 0,001) while also acting as a partial mediator between altruistic and SEI of college students. Therefore, university policymakers and educators need to integrate the values of altruism into the curriculum to increase perceived entrepreneurial feasibility and SEI among college students.