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All Journal International Journal of Engagement and Empowerment (IJE2) Journal Economics Technology and Entrepreneur AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam
Samrin, La Ode Muhammad Arfan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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ANALYSIS OF REGIONAL INEQUALITY IN SOUTHEAST SULAWESI Dewangga, Puspa; Saenong, Zainuddin; Samrin, La Ode Muhammad Arfan
Journal Economics Technology And Entrepreneur Vol 4 No 02 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i02.1526

Abstract

This study aims to analyze regional development inequality in Southeast Sulawesi Province. The research objectives are to identify interregional inequality levels. The method employs quantitative descriptive analysis using the Williamson Index and per capita GRDP data from 2019-2023 from the Central Statistics Agency. The results reveal significant development inequalities between urban and rural areas, with rural regions lagging in infrastructure access and economic opportunities. The COVID-19 pandemic exacerbated these inequalities. The study concludes that integrated policies are needed to reduce gaps through infrastructure strengthening, economic diversification, and local needs-based development programs.
ANALYSIS OF THE EFFECTIVENESS OF LAND AND BUILDING TAX AND ITS CONTRIBUTION TO STATE REVENUE Samrin, La Ode Muhammad Arfan; Hadisantoso, Erwin; Dewangga, Puspa; Saenong, Zainuddin
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 02 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i02.1640

Abstract

This study aims to analyze the effectiveness of Land and Building Tax (PBB) collection and its contribution to state revenues during the period from 2019 to 2023. The method employed is a descriptive quantitative approach, utilizing secondary data analysis derived from PBB revenue realization reports and State Budget (APBN) data. Effectiveness is measured by comparing PBB revenue realization with the target, while contributions are analyzed based on the proportion of PBB to total state revenues. The results show that PBB collection is highly effective, with an average effectiveness above 100% for five consecutive years. However, its contribution to state revenues is very low, ranging from only 0.89% to 1.29%. This finding suggests that, although PBB collection administration has been operating optimally, its fiscal potential has not been fully realized. This study recommends reforming the property tax system, including updating taxable object data, increasing public tax literacy, and digitizing the regional tax administration system, to significantly increase PBB's contribution to state revenues.
ANALYSIS OF ECONOMIC GROWTH AND UNEMPLOYMENT AS DETERMINING FACTORS OF POVERTY IN SOUTHEAST SULAWESI PROVINCE Dewangga, Puspa; Saenong, Zainuddin; Samrin, La Ode Muhammad Arfan
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 04 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i04.1877

Abstract

This study examines the impact of economic growth and the open unemployment rate on poverty levels in Southeast Sulawesi Province during the period 2005 to 2024. This study embraced a quantitative approach, drawing on secondary data from the Central Statistics Agency (BPS) and employing multiple linear regression in SPSS to uncover meaningful patterns. The results show that both economic growth and unemployment significantly affect poverty. The open unemployment rate has the greatest influence, indicating that higher unemployment leads to higher poverty levels. Meanwhile, economic growth has not been inclusive, as the benefits of development have not been evenly distributed among different income groups. The study concludes that reducing poverty requires inclusive, pro-poor economic growth through employment creation, MSME empowerment, and economic diversification, to ensure that the benefits of economic progress are shared equitably and contribute to sustainable welfare improvements in Southeast Sulawesi Province.
COMMUNITY ENGAGEMENT IN SUPPORTING THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR PRIVATE ENTITIES (SAK EP) IN THE PREPARATION OF FINANCIAL STATEMENTS BY COMPANIES IN KENDARI Hadisantoso, Erwin; Anto, La Ode; Suriadi, La Ode; Samrin, La Ode Muhammad Arfan; Astuty, Sri; Hidayat, Fadlan; Bahar, Bahar
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.254

Abstract

This community service program aims to enhance the understanding and capability of businesses in Kendari City in preparing financial reports in accordance with the Private Entity Financial Accounting Standards (SAK EP). The initiative was motivated by the low level of accounting literacy and the limited adoption of SAK EP among business actors, which has led to restricted access to financing, suboptimal decision-making, and potential risks of tax non-compliance. Implemented over three months by an academic team from Halu Oleo University, the program comprised three key phases: socialization, technical training, and hands-on mentoring. The results demonstrated a significant improvement in participants' awareness of the importance of accounting and their practical skills in preparing SAK EP-based financial reports. Program deliverables included training modules, standardized financial report templates, and individual action plans designed to strengthen bookkeeping practices and encourage the use of accounting software. A short-term evaluation and follow-up online mentoring were conducted to support the sustainability of the program's impact. This initiative is expected to contribute to enhanced financial transparency, improved tax compliance, and increased overall competitiveness of local businesses.
RECORDING THE HARVEST, CULTIVATING THE FUTURE THROUGH SUSTAINABILITY ACCOUNTING IN CLOVE FARMING Hasnidar, Hasnidar; Pebrianty, Vina Olivia; Samrin, La Ode Muhammad Arfan; Awal, Taufan Sufatriansa; Abdillah, Dzulkifli
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1870

Abstract

This study aims to identify the practices of recording and managing the financial results of clove farming, analyze the challenges in implementing sustainability accounting, and propose a simple record-keeping model based on sustainability accounting principles to support the sustainability of farming activities. The research employs a qualitative descriptive method with a case study approach, collecting field data through observation, interviews, questionnaires, and documentation. Data were analyzed thematically to reveal recording patterns, encountered problems, and opportunities for implementing sustainability accounting. The findings show that clove farming in Puu Lawulo Village has significant potential; however, harvest timing and weather conditions greatly influence yield and quality. Farmers’ accounting practices remain simple and seasonal, with no separation between household and farm finances, and without recording biological assets or environmental data. The main obstacles include low accounting literacy, limited access to digital tools, fluctuating clove prices, and the absence of practical recording formats—resulting in financial and environmental management that is still carried out intuitively, without analytical support for sustainability. Therefore, to enhance the effectiveness and sustainability of clove farming, it is necessary to implement a simple and adaptive sustainability accounting model. This study proposes a chart of accounts (COA) framework that includes income, direct costs, agronomy, occupational health and safety (OHS), and assets.
Co-Authors Abdillah, Dzulkifli Anto, La Ode Awal, Taufan Sufatriansa Bahar Bahar, Bahar Dewangga, Puspa Hadisantoso, Erwin Hasnidar Hasnidar Hidayat, Fadlan La Ode Suriadi, La Ode Pebrianty, Vina Olivia Sri Astuty Zainuddin Saenong, Zainuddin