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All Journal JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) JAKPI
Panjaitan, Enrico Paul Anggiat
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of the Financial Performance of the South Sulawesi Provincial Government for the 2019-2023 Period Using a Financial Ratio Approach Panjaitan, Enrico Paul Anggiat; Haliah, Haliah
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 4 (2025): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i4.1841

Abstract

This research aims to evaluate the financial performance of the South Sulawesi Region from 2019 to 2023. This research employs quantitative descriptive approach. The data collected using documentation method, the analyzed data is secondary data obtained from the Financial Reports of South Sulawesi Province. The analysis is based on five financial ratios: the independence ratio, the fiscal decentralization ratio, the regional original revenue (PAD) effectiveness ratio, the efficiency ratio, and the growth ratio. The findings reveal that the independence ratio indicates that South Sulawesi has achieved financial independence since 2022. The fiscal decentralization ratio has shown favorable outcomes since 2019. The PAD effectiveness ratio is categorized as neutral, while the regional efficiency ratio suggests inefficiency. Meanwhile, the growth ratio reflects a positive trend in regional financial growth after the COVID-19 pandemic.
CORPORATE SOCIAL RESPONSIBILITY AND FIRM PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW Mediaty, Mediaty; Indrijawat, Aini; Panjaitan, Enrico Paul Anggiat; Hamka, Qathrunnada Atikah; Arifin, Andriani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6302

Abstract

CSR refers to a company's commitment to participating in sustainable economic development while remaining mindful of its responsibilities to internal and external stakeholders, such as employees, customers, the community, the environment, and shareholders. CSR is not only about philanthropic activities or donations, but more broadly encompasses ethical policies and practices in conducting business. Several studies have discussed the relationship between Corporate Social Responsibility and Company Value, but there are differences in the results of these studies, which led to this research being conducted. An SLR approach was conducted on 18 articles published between 2017 and 2025. Based on the reviewed literature, the influence of Corporate Social Responsibility (CSR) on company performance is complex and diverse. In many cases, CSR can positively increase company value, reputation, customer satisfaction, and financial performance. However, the impact is not always immediately beneficial, as it depends on the industry context, market conditions, and geographical characteristics where the company operates. Moderating factors such as audit committee expertise, board diversity, and disclosure quality also play an important role in strengthening or weakening the relationship between CSR and company performance.
Co-Authors Arifin, Andriani Haliah, Haliah Hamka, Qathrunnada Atikah Indrijawat, Aini Mediaty