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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Mirai Management International Journal of Artificial Intelligence Research Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Ecosystem STI Policy and Management Journal Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Dedikasi Indonesian Journal of Business and Management Asian Management and Business Review Access: Journal of Accounting, Finance and Sharia Accounting Journal of Economy Business Development Atestasi : Jurnal Ilmiah Akuntansi
Abubakar, Herminawaty
Universitas Bosowa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Penerapan Sistem E-Filing dan E-Billing Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Makassar Selatan Tampatonda, Yelmarista Yoyana; Abubakar, Herminawaty; Thanwain, Thanwain
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 1 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i1.2659

Abstract

Penelitian bertujuan untuk mengetahui dan menguji pengaruh penerapan sistem E-Filing dan E-Billing terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Selatan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan pendekatan survei melalui penyebaran kuesioner secara daring menggunakan Google Form kepada wajib pajak yang terdaftar pada KPP tersebut. Sampel penelitian terdiri dari 100 responden yang dipilih secara acak dari populasi wajib pajak aktif. Hasil penelitian menunjukkan bahwa penerapan sistem E-Filing memberikan pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hal ini ditunjukkan melalui hasil analisis regresi linier berganda yang memperlihatkan bahwa variabel E-Filing memiliki kontribusi penting dalam meningkatkan kesadaran dan kepatuhan wajib pajak. Demikian pula, penerapan sistem E-Billing juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kedua sistem tersebut, ketika dianalisis secara simultan, menunjukkan hubungan yang kuat dan signifikan terhadap tingkat kepatuhan. Dengan demikian, dapat disimpulkan bahwa penerapan teknologi informasi melalui E-Filing dan E-Billing mampu mendorong peningkatan kepatuhan pajak di lingkungan KPP Pratama Makassar Selatan. This study aims to determine and examine the influence of the implementation of the E-Filing and E-Billing systems on taxpayer compliance at the South Makassar Primary Tax Office (KPP Pratama Makassar Selatan). The research employed a quantitative method with a survey approach. Data were collected using a structured questionnaire distributed online via Google Forms to taxpayers registered at the tax office. A total of 100 respondents were selected randomly from the population of active taxpayers. The findings reveal that the implementation of the E-Filing system has a positive and significant effect on taxpayer compliance. This is evidenced by the results of multiple linear regression analysis, which shows that the E-Filing variable plays a crucial role in increasing taxpayer awareness and compliance. Similarly, the E-Billing system also shows a positive and significant effect on compliance. When analyzed simultaneously, both systems demonstrate a strong and significant relationship with taxpayer compliance. These results suggest that the use of information technology through E-Filing and E-Billing systems contributes meaningfully to improving tax compliance at the South Makassar Primary Tax Office.
Mastery of financial accounting and market orientation: Driving competitive advantage in Indonesian SMEs Arifin, Arifin; Misrah, Misrah; Mujahida, Sitti; Abubakar, Herminawaty
Asian Management and Business Review Volume 5 Issue 2, 2025
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol5.iss2.art3

Abstract

SMEs play a vital role in economic growth, yet sustaining competitiveness remains a challenge. This study examines the impact of market orientation and financial acumen on SME competitiveness in Indonesia, with innovation capability and resource optimization as mediators and market dynamics and financial decision-making ability as moderators. Using Structural Equation Modeling (SEM) with SmartPLS, data were collected from 500 SME owners and managers across various regions in Indonesia. The findings confirm that market orientation and financial acumen positively influence SME competitiveness, with innovation capability and resource optimization significantly mediating these effects. Additionally, market dynamics strengthen the impact of market orientation, while financial decision-making ability enhances the effect of financial acumen on competitiveness. These results emphasize the need for SMEs to integrate market-driven strategies with strong financial management practices to sustain long-term success. Practically, SME owners should invest in financial literacy, strategic decision-making, and innovation to enhance their competitive advantage. Policymakers and financial institutions should provide financial training programs, market intelligence resources, and innovation incentives to support SME growth. Future research could explore longitudinal studies and industry-specific dynamics to refine SME competitiveness strategies.
Strategic Pathways to SMEs’ Competitiveness: The Roles of Financial Practices, Market Orientation, and Accounting Information Systems within Emerging Markets Abubakar, Herminawaty; Faridah, Faridah; S, Nurhidayanti
STI Policy and Management Journal Vol 10, No 1 (2025): STI Policy and Management
Publisher : National Research and Innovation Agency, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14203/STIPM.2025.418

Abstract

Small and Medium Enterprises (SMEs) play a vital role within emerging economies, such as Indonesia, yet many struggle to maintain competitiveness due to limited internal capabilities and uneven digital adoption. While market orientation and financial practices have been widely studied, few studies have examined how these strategic elements interact, particularly in the context of emerging markets where digital infrastructure and managerial resources are often constrained. This study addresses this gap by investigating the direct and indirect effects of Market Orientation and Strategic Financial Practices on Competitive Advantage, using Indonesia’s retail SMEs as the empirical setting. Grounded in Resource-Based View and Dynamic Capabilities Theory, the model incorporates three mediators: Innovation, Resource Allocation, and Financial Reporting Quality, and examines the moderating role of Accounting Information Systems (AIS). Data were collected from 500 SMEs managers and analyzed using Structural Equation Modeling (SEM). The results confirm the significant impact of both market and financial capabilities on Competitive Advantage, and demonstrate how these relationships are amplified by innovation, effective resource use, and financial transparency. AIS also positively moderates the financial strategy–performance link, highlighting its role in digital transformation. This study provides a holistic framework for enhancing SMEs’ competitiveness and offers practical insights for policymakers and SMEs development programs.
Analisis Modal Kerja Dalam Menilai Kinerja Keuangan Pada PT. Bank Rakyat Indonesia Tbk. Cabang Tamalanrea Kota Makassar Adiatsya, Andi Al Hijas; Abubakar, Herminawaty; Yunus, Muh. Kafrawi
Journal of Economy Business Development Vol. 3 No. 2 (2025): Journal of Economy Business  Development, Agustus 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i2.3073

Abstract

Penelitian bertujuan untuk menganalisis kinerja keuangan PT Bank Rakyat Indonesia (Persero) Tbk, khususnya pada Unit Sudiang Cabang Tamalanrea Kota Makassar, melalui pengukuran rasio keuangan yang mencakup likuiditas, solvabilitas, dan profitabilitas selama periode 2018–2021. Analisis ini dilakukan untuk memperoleh gambaran mengenai kondisi keuangan cabang dalam mendukung operasional sekaligus mengetahui efektivitas manajemen keuangan dalam menghadapi dinamika ekonomi, termasuk tantangan yang muncul akibat pandemi Covid-19. Data yang digunakan merupakan laporan keuangan tahunan yang kemudian diolah menggunakan metode analisis rasio, meliputi Current Ratio (CR), Total Debt to Total Asset (TDTA), Debt to Equity Ratio (DER), Return on Equity (ROE), dan Return on Assets (ROA). Hasil penelitian menunjukkan bahwa dari sisi likuiditas, bank memiliki rasio yang sehat dengan CR di atas 100% sepanjang periode pengamatan, sehingga mampu memenuhi kewajiban jangka pendek dengan baik. Dari aspek solvabilitas, kondisi keuangan juga relatif baik, ditunjukkan dengan menurunnya DER dan stabilnya TDTA, yang berarti bank semakin mengandalkan modal internal dalam menjalankan aktivitasnya. Namun demikian, dari sisi profitabilitas, terjadi fluktuasi yang cukup signifikan, terutama penurunan ROE dan ROA pada periode 2020–2021, yang menunjukkan bahwa efektivitas penggunaan aset dalam menghasilkan laba masih rendah. Temuan ini menegaskan perlunya strategi manajemen keuangan yang lebih efisien, khususnya dalam meningkatkan produktivitas aset dan optimalisasi modal, agar profitabilitas dapat ditingkatkan secara berkelanjutan di masa mendatang. This study aims to analyze the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk, specifically at the Sudiang Unit, Tamalanrea Branch, Makassar City, by evaluating financial ratios that include liquidity, solvency, and profitability during the period of 2018–2021. The analysis was conducted to provide an overview of the branch’s financial condition in supporting operational activities while assessing the effectiveness of financial management in facing economic dynamics, particularly the challenges posed by the Covid-19 pandemic. The data used were annual financial reports, which were processed using ratio analysis methods, including the Current Ratio (CR), Total Debt to Total Asset (TDTA), Debt to Equity Ratio (DER), Return on Equity (ROE), and Return on Assets (ROA). The findings reveal that in terms of liquidity, the bank maintains a healthy ratio, with CR consistently above 100% throughout the observation period, indicating its ability to meet short-term obligations. Regarding solvency, the financial condition is relatively strong, as reflected in the declining DER and stable TDTA, suggesting that the bank increasingly relies on internal equity to finance its operations. However, profitability performance showed considerable fluctuations, particularly with significant declines in ROE and ROA during 2020–2021, indicating that asset utilization effectiveness in generating profits remains relatively weak. These findings highlight the importance of more efficient financial management strategies, especially in enhancing asset productivity and optimizing capital utilization, to ensure sustainable profitability in the future.
Pengaruh Stres Kerja Dan Motivasi Terhadap Tingkat Produktivitas Karyawan PT. Tiran Group Di Makassar Arlitha, St. Arlitha; Abubakar, Herminawaty; Manda, Darmawati
Journal of Economy Business Development Vol. 3 No. 2 (2025): Journal of Economy Business  Development, Agustus 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i2.3254

Abstract

Penelitian bertujuan untuk menganalisis dan menguji secara empiris pengaruh parsial serta simultan dari stres kerja dan motivasi terhadap produktivitas karyawan pada PT. Tiran Group di Makassar. Latar belakang penelitian ini dilandasi oleh fakta bahwa manajemen sumber daya manusia sering dihadapkan pada tantangan untuk menjaga efektivitas dan efisiensi organisasi, terutama terkait dengan tingkat stres dan motivasi karyawan. Metode kuantitatif digunakan dengan pendekatan deskriptif dan analisis statistik inferensial. Data dikumpulkan melalui kuesioner yang disebarkan kepada 47 karyawan non-manajerial. Pengujian hipotesis dilakukan menggunakan analisis regresi linear berganda dengan bantuan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan bahwa stres kerja memiliki pengaruh yang positif dan signifikan secara parsial terhadap produktivitas karyawan, demikian pula dengan motivasi. Secara simultan, kedua variabel juga memberikan pengaruh yang signifikan terhadap produktivitas karyawan. Hal ini dibuktikan dengan nilai signifikansi untuk stres kerja sebesar 0.009 dan untuk motivasi sebesar 0.000, yang keduanya berada di bawah ambang batas signifikansi 0.05. Lebih lanjut, Koefisien determinasi (Adjusted R Square) sebesar 0.475 menunjukkan bahwa 47.5% variasi dalam produktivitas karyawan dapat dijelaskan oleh kedua variabel ini, sementara sisanya 52.5% dipengaruhi oleh faktor-faktor lain di luar model penelitian ini, seperti lingkungan kerja, pengalaman, atau faktor eksternal lainnya. Temuan ini menegaskan pentingnya manajemen stres dan motivasi sebagai strategi utama dalam meningkatkan kinerja dan produktivitas karyawan secara berkelanjutan, dengan implikasi praktis berupa perlunya program intervensi terpadu. This study aims to analyze and empirically test the partial and simultaneous effects of work stress and motivation on employee productivity at PT. Tiran Group in Makassar. The research is motivated by the fact that human resource management often faces challenges in maintaining organizational effectiveness and efficiency, particularly concerning employee stress levels and motivation. A quantitative method was employed with a descriptive and inferential statistical analysis approach. Data were collected through questionnaires distributed to 47 non-managerial employees. Hypothesis testing was performed using multiple linear regression analysis with the aid of SPSS version 25. The results show that work stress and motivation have a positive and significant partial effect on employee productivity. The significance values for work stress and motivation were 0.009 and 0.000, respectively, both below the 0.05 threshold. Furthermore, both variables also have a significant simultaneous influence on employee productivity. The Adjusted R Square of 0.475 indicates that 47.5% of the variation in employee productivity can be explained by these two variables, while the remaining 52.5% is influenced by other factors outside this research model, such as the work environment, experience, or external factors. These findings highlight the importance of managing stress and motivation as a key strategy for enhancing sustainable employee performance and productivity, with the practical implication of implementing integrated intervention programs.
Sharia Bank Information Systems in the Context of Value Chain Financing Suriani, Seri -; Baharuddin, Sitti Mujahida Baharuddin Mujahida; Nur, Indrayani; Abubakar, Herminawaty; Sukmawati, Sukmawati
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v7i1.1.1052

Abstract

This research aims to test and analyze the financing value chain at Bank Syariah Indonesia. The population is sharia banking in Indonesia. The results of the research state that based on the existing research problem formulation and data analysis that has been carried out regarding Value Chain Analysis based on sharia principles, several things can be concluded, namely: the application of the Value Chain Analysis concept with a sharia principle approach to activities. Good Corporate Governance has 5 principles that are used to realize good corporate governance.
The Role of Competitor Analysis, Market Orientation, and Service Quality in Working Capital Management and Operational Leverage as Links to Financial Stability of Manufacturing Companies Listed on the IDX: A Qualitative Approach Abubakar, Herminawaty; Ruslan, Muhlis; Suriani, Seri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.807

Abstract

This study investigates the interconnectedness of competitor analysis, market orientation, service quality, working capital management, and operational leverage in shaping organizational financial stability. The research aims to identify strategic implications for effective management of these factors and provide insights for both theoretical understanding and managerial practice. The study employs a systematic literature review methodology to analyze existing research across various domains and synthesizes findings to elucidate the relationships among the variables. The results reveal that competitor analysis serves as a foundational element in strategic planning by providing insights into market dynamics and competitive positioning. Market orientation complements this by emphasizing customer-centricity and responsiveness to market needs, while service quality emerges as a critical determinant of organizational success. Effective working capital management and operational leverage strategies significantly impact financial stability by optimizing resource utilization and cost efficiency. The findings suggest that organizations must adopt a multidimensional approach to strategic management, integrating insights from marketing, finance, and operations. Managerial implications include prioritizing investments in market intelligence, fostering a customer-centric culture, optimizing working capital management practices, and carefully managing operational leverage. Collaboration across functional areas and agile decision-making are essential for adapting strategies to dynamic market conditions. Overall, the study contributes to a deeper understanding of the complex interplay among these factors and provides actionable recommendations for enhancing financial stability and sustaining competitive advantage.
Analisis Tingkat Kesehatan Bank Menggunakan Metode RGEC Pada PT Bank Sulselbar Nabilah, Firdah; Abubakar, Herminawaty; Laming, Ripa Fajarina
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 2 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i2.2053

Abstract

Penelitian bertujuan untuk mengetahui tingkat kesehatan Bank PT Bank Sulselbar pada tahun 2017 sampai dengan tahun 2020 yang diukur dengan menggunakan metode Risk Profile, Good Corporate Governance, Earnings, dan Capital (RGEC). Berdasarkan hasil analisis data dapat disimpulkan bahwa selama periode 2017- 2020 masing-masing aspek metode RGEC yaitu risk profile, goog corporate governance, earnings, dan capital nilai komposit kinerja keuangan PT. Bank Sulselbar termasuk dalam kategori sehat karena telah sesuai dengan ketentuan batas-batas rasio yang ditetapkan oleh regulator baik Bank Indonesia (BI) maupun Otoritas Jasa Keuangan (OJK). Sementara itu, hasil penelitian jika dilihat dari faktor risk profile (profil risiko) menggunakan dua indikator yaitu NPL yang termasuk dalam kategori sangat baik dan LDR termasuk pada kategor kurang baik. Faktor good corporate governance (GCG) menggunakan nilai komposit self assessment GCG PT Bank Sulselbar termasuk dalam kategori baik. Faktor earnings (rentabilitas) menggunakan indikator ROA dan BOPO serta faktor capital (permodalan) menggunakan indikator CAR selama periode 2017-2020 termasuk dalam kategori sangat baik. Meskipun selama tahun 2017 hingga 2020 nilai rasio LDR berada diatas batas rata-rata LDR yang seharusnya dimiliki perbankan tetapi nilai rasio LDR yang tinggi tersebut dapat tertutupi oleh tingkat risiko kredit yang rendah ditunjukkan dengan nilai NPL yang rendah serta jumlah modal yang tinggi ditunjukkan dengan nilai CAR yang tinggi. The research aims to determine the health level of PT Bank Sulselbar from 2017 to 2020 which is measured using the Risk Profile, Good Corporate Governance, Earnings and Capital (RGEC) method. Based on the results of data analysis, it can be concluded that during the 2017-2020 period each aspect of the RGEC method, namely risk profile, good corporate governance, earnings, and capital composite value of PT's financial performance. Bank Sulselbar is included in the healthy category because it complies with the ratio limits set by regulators, both Bank Indonesia (BI) and the Financial Services Authority (OJK). Meanwhile, when looking at the research results from the risk profile factor, two indicators are used, namely NPL which is included in the very good category and LDR which is included in the less good category. The good corporate governance (GCG) factor using the GCG self-assessment composite score of PT Bank Sulselbar is included in the good category. The earnings (profitability) factor using ROA and BOPO indicators and the capital factor (capital) using the CAR indicator during the 2017-2020 period are included in the very good category. Even though during 2017 to 2020 the LDR ratio value was above the average LDR limit that banks should have, the high LDR ratio value can be covered by the low level of credit risk, indicated by the low NPL value and the high amount of capital indicated by the CAR value. tall one.
Analisis Pelaporan Penilaian Kinerja Keuangan Di Kantor Dinas Ketahanan Pangan, Hortikultura Dan Perkebunan Sulawesi Selatan Tandiongan, Idith Gavrilla; Abubakar, Herminawaty; Thanwain, Thanwain
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 2 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i2.2789

Abstract

Penelitian ini menganalisis pelaporan kinerja keuangan di Kantor Dinas Ketahanan Pangan, Hortikultura, dan Perkebunan Provinsi Sulawesi Selatan. Dalam penelitian ini, digunakan metode kualitatif dengan pendekatan studi kasus. Data primer diperoleh melalui wawancara dengan manajemen keuangan, sedangkan data sekunder dikumpulkan melalui tinjauan literatur dan laporan keuangan yang sudah ada. Hasil penelitian menunjukkan bahwa Kantor Dinas tersebut memiliki sistem pelaporan keuangan yang terorganisir dan sistematis. Mereka aktif dalam mengidentifikasi sumber data keuangan yang relevan, melakukan pencatatan transaksi secara akurat, dan memverifikasi keakuratan data. Laporan keuangan yang dihasilkan sesuai dengan standar pelaporan keuangan yang berlaku. Penelitian ini berkontribusi dalam pemahaman lebih dalam tentang proses pelaporan kinerja keuangan di Kantor Dinas tersebut. Rekomendasi dari penelitian ini diharapkan dapat meningkatkan efisiensi pelaporan kinerja keuangan di lembaga sejenis serta berpotensi mengembangkan pengetahuan dalam pengelolaan keuangan sektor publik, terutama dalam konteks ketahanan pangan, hortikultura, dan perkebunan. This study analyzes financial performance reporting at the Office of Food Security, Horticulture and Plantation of South Sulawesi Province. In this study, a qualitative method was used with a case study approach. Primary data was obtained through interviews with financial management, while secondary data was collected through a review of existing literature and financial reports. The results of the research show that the Service Office has an organized and systematic financial reporting system. They are active in identifying relevant financial data sources, accurately recording transactions, and verifying the accuracy of data. The financial reports produced are in accordance with the applicable financial reporting standards. This research contributes to a deeper understanding of the financial performance reporting process at the Service Office. Recommendations from this research are expected to increase the efficiency of financial performance reporting in similar institutions and have the potential to develop knowledge in public sector financial management, especially in the context of food security, horticulture and plantations. rewrite in english.
Analisis Cash Flow Dan Laporan Realisasi Anggaran Sebagai Penunjang Evaluasi Kinerja Keuangan Pada Badan Keuangan Dan Aset Daerah Kabupaten Toraja Utara Layuk, Intan Rante; Abubakar, Herminawaty; Faridah, Faridah
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 2 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i2.3063

Abstract

Penelitian ini bertujuan untuk mengukur kinerja keuangan pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Toraja Utara ditinjau dari laporan arus (Cash Flow) dan laporan realisasi anggaran. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif. Jenis data yang digunakan adalah data sekunder yang bersumber dari Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Toraja Utara. Hasil Penelitian ini menunjukkan bahwa berdasarkan dari hasil analisis yang telah dilakukan pada laporan arus kas (cash flow) dan laporan realisai anggaran pemerintah daerah Kabupaten Toraja Utara tahun 2018-2022, dengan melihat hasil analisis arus kas dari aktivitas analisis arus kas bebas dan rasio keuangan daerah, menunjukkan bahwa kinerja keuangan pemerintah daerah Kabupaten Toraja Utara pada tahun 2018-2022 dalam keadaan baik dan mengalami pertumbuhan yang tidak stabil. This study aims to measure financial performance at the Regional Finance and Asset Agency (BKAD) of North Toraja Regency in terms of cash flow reports and budget realization reports. The type of research used in this research is quantitative descriptive research. The type of data used is secondary data sourced from the Regional Finance and Assets Agency (BKAD) of North Toraja Regency. The results of this study indicate that based on the results of the analysis that has been carried out on the cash flow report and the budget realization report of the North Toraja Regency local government in 2018-2022, by looking at the results of cash flow analysis from free cash flow analysis activities and regional financial ratios, it shows that the financial performance of the North Toraja Regency local government in 2018-2022 is in good condition and experiencing unstable growth.
Co-Authors Abduh, Tahmrin Abdul Karim Adiatsya, Andi Al Hijas Aditya Halim Perdana Kusuma Putra Putra Akbar AM, Syamsul Amalia, Intan Fauzia Arifin Arifin Arlitha, St. Arlitha Ashawir, Ashawir Azizah, Alya Nur Bahar, Bachtiar Baharuddin, Sitti Mujahida Baharuddin, Sitti Mujahida Baharuddin Mujahida Bimantara, Andi Oscar Bulqis, St. Annisa Tri Cakranegara, Pandu Adi Chahyono, Chahyono Citra Arta, Deddy Novie Didipu, Fajrin Abd Rahman Fadel Fadel Fadel, Fadel Faridah Faridah Ferdy Leuhery Hasanuddin Remmang, Hasanuddin Hernita I Gede Arya Pering Arimbawa Ibrahim Ibrahim Indah Syamsuddin Iwan Perwira Jumarding, Ahmad Kahar, Reski Muthiah Kila, Yustiani Randa Kuswinton Laming, Ripa Fajarina Layuk, Intan Rante Lubritami, Radhiah Manda, Darmawati Mangampang, Seber Mardap, Erwin Ma’Ruf, Muh Amar Misrah Misrah Muhammad Basri Muhammad Basri Muhammad Idris Muhammad Yusuf Mujahida, Sitti Mukhtar Galib Nabilah, Firdah Nur Naninsih nur, Indrayani Nurhidayanti S. Palin, Yusuf Adma Palipada Palisuri, Palipada Palloan, Warshi Pammai, Jesia Ramadani, Andi Nur Randa, Esra Remmang , Hasanuddin Ruslan, Muhklis Ruslan, Muhlis S, Nurhidayanti Salam, Ermawati Abdul Setiawan, Lukman St. Hatidja Sudarmi Sudarmi Sudarmi Sudarmi Sukmawati Mardjuni, Sukmawati Sukmawati Sukmawati Sukmawati Sukmawati Suriani , Seri Suriani, Seri Suriani, Seri - Tampang, Santi Tampatonda, Yelmarista Yoyana Tandiongan, Idith Gavrilla Tasbillah, Tasbillah Thanwain Thanwain Thanwain, Thanwain Triawan Supriadi Vano, Vinson Wiharja, Elizabeth Lisya Yunus, Muh. Kafrawi Zainal, Nur Annisa Zoraya, Gilang Dewi Zulfani Irliandani