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All Journal POINT AMAR (Andalas Management Review) Jurnal Pendidikan Sang Surya Journal of Entrepreneur, Business and Management
Balele, Andi Bintang
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Kinerja Keuangan Dana Desa berdasarkan Rasio Efektivitas dan Rasio Pertumbuhan pada Kantor Desa Galesong Baru Kabupaten Takalar Lutfia Khoirun Nisa; Ibrahim, Mardiana; Balele, Andi Bintang; Khoirun Nisa, Lutfia
POINT: Jurnal Ekonomi dan Manajemen Vol. 7 No. 1 (2025): POINT JURNAL
Publisher : Program Studi Manajemen Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/point.v7i1.2664

Abstract

Penelitian ini bertujuan untuk menganalisis Kinerja Keuangan Dana Desa, Galesong Baru, Kabupaten Takalar periode 2020-2024 berdasarkan rasio efektivitas dan rasio pertumbuhan. Penelitian ini menggunakan jenis penelitian kuantitatif yang dianalisis secara deskriptif. Data dalam penelitian ini merupakan data sekunder yang diperoleh dari Kantor Desa Galesong Baru Kabupaten Takalar melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa selama periode 2020-2024 rasio efektivitas di atas 98% artinya anggaran yang dialokasikan hampir sepenuhnya terealisasi sesuai dengan perencanaan. Hal ini menjadikan pengelolaan dana desa tergolong efektif (efektivitas>98%) sedangkan rasio pertumbuhan mengalami fluktuasi yang disebabkan oleh kebijakan pemerintah pusat dan faktor eksternal. Oleh karena itu, sebagai  upaya peningkatan efektivitas dan pertumbuhan keuangan desa, perlu perencanaan anggaran yang lebih baik, peningkatan kapasitas SDM serta mitigasi faktor eksternal.
The Perspectives on Consumer Attitudes and Actions: The Impact of Political and Social Factors on the Pro-Israel Products Boycott Movement (Case Study in Indonesia): Perspektif Sikap dan Tindakan Konsumen: Dampak Faktor Politik dan Sosial terhadap Gerakan Boikot Produk Pro-Israel (Studi Kasus di Indonesia) Pasryb, Andi Syahida Ulhaq; Munir, Abdul Razak; Aswan, Andi; Balele, Andi Bintang
AMAR (Andalas Management Review) Vol. 8 No. 2 (2024)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.8.2.35-43.2024

Abstract

This study explores the extent to which political and social factors drive consumer participation in the boycott movement against Pro-Israel products in Indonesia, using a qualitative research approach. Data were collected through an online survey involving 65 respondents, focusing on their awareness, motivations, actions, and perceptions regarding the boycott. The results indicate a high level of awareness and active participation, with 100% of respondents engaging in the boycott movement. Ethical considerations, particularly concerns over human rights (60%) and personal values (40%), were identified as the primary motivators. While half of the participants believed that boycotting is an effective way to influence political decisions, a significant portion remained neutral, highlighting some uncertainty about the impact of such actions. The study also reveals that a company's stance on political issues significantly affects consumer perceptions, with 60% of respondents viewing brands that support the boycott more positively. Additionally, 50% of participants expressed a willingness to pay a premium for products not associated with Israel. These findings suggest a growing trend toward value-based consumerism, where political and social factors heavily influence purchasing decisions. The research concludes that businesses must adapt to this shift by aligning with ethical and socially responsible practices to maintain positive brand perception and consumer loyalty. This study contributes to a deeper understanding of how political and social factors shape consumer behavior and the implications for corporate strategies in a global context.
PENGGUNAAN SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) TERHADAP PENGELOLAAN KEUANGAN DAN KINERJA KEUANGAN POLITEKNIK ATI MAKASSAR Riniyanti; Roswiyanti; Balele, Andi Bintang
Jurnal Pendidikan Sang Surya Vol. 11 No. 2 (2025): Jurnal Pendidikan Sang Surya
Publisher : LPPM Universitas Muhammadiyah Bulukumba

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Abstract

This study aims to analyze the use of the Agency Level FinancialApplication System (SAKTI) on financial management and financial performance atthe Makassar ATI Polytechnic. Using a qualitative descriptive method with a sampleof ten (10) SAKTI users in the finance section and financial data on budget realizationfor 2019-2023. The results showed that the use of the Agency Level FinancialApplication System (SAKTI) increased the efficiency and effectiveness of financialmanagement at the Makassar ATI Polytechnic. Through the effectiveness ratio andefficiency ratio can provide an overview of efficient and effective financialperformance. Financial performance at Makassar ATI Polytechnic for the averageeffectiveness ratio shows 92.60% with the effective category and for the averageefficiency ratio shows 96.93% with the less efficient category.
FINANCIAL RATIO IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) (CASE STUDY: MAKASSAR PERFUME SAFARI SHOP) Hasan, Muhammad Ridwan; Ibrahim, Mardiana; Balele, Andi Bintang
Journal of Entrepreneur, Business and Management Vol 3, No 2 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i2.217

Abstract

This study aims to analyze the financial ratio of MSMEs of Makassar Perfume Safari Shop which includes liquidity ratio, solvency ratio, activity ratio, and profitability ratio. This study uses a quantitative descriptive method to analyze the financial performance of MSMEs of Makassar Perfume Safari Shop through liquidity, solvency, activity, and profitability ratios. Primary data is obtained through interviews, while secondary data comes from financial statements for a specific period. Data collection was carried out through literature studies, observations, interviews, and documentation. The results of the analysis are presented in the form of financial ratio calculations to describe financial conditions systematically. The results of this study show that Makassar Perfume Safari Shop MSMEs for the 2022-2024 period have strong liquidity and solvency and are able to meet obligations and maintain a healthy capital structure. However, in 2024 there will be a decline in the effectiveness of asset and working capital utilization, accompanied by a downward trend in profitability in most indicators, so an appropriate management strategy is needed to optimize performance and restore the ability to generate profits.Keywords: Financial ratio; liquidity; solvency; activities; profitability; MSMEs
Co-Authors Abdul Razak Munir Andi Aswan, Andi Hasan, Muhammad Ridwan Khoirun Nisa, Lutfia Lutfia Khoirun Nisa Mardiana Ibrahim Pasryb, Andi Syahida Ulhaq Riniyanti Roswiyanti