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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Fera
Tadulako University
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ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE SIGI REGENCY GOVERNMENT Graciella Jevandra Palit; Djayani Nurdin; Fatlina Zainudin; Fera
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3236

Abstract

This study focuses on assessing the low level of success achieved by Sigi Regency in implementing regional autonomy, which remains far from reaching fiscal independence. It also highlights the necessary measures to develop local potential in order to enhance locally generated revenue (PAD). The analysis is conducted using seven regional financial ratios through a quantitative descriptive method, based on secondary data obtained from the 2019-2023 Regional Budget Realization Reports, as stated in local accountability regulations and data published by the Central Bureau of Statistics of Sigi Regency. The findings indicate that the fiscal independence of Sigi Regency is categorized as extremely low, reflecting a continued high dependency on central government transfer funds, mainly due to the very limited contribution of PAD. Furthermore, although the effectiveness of PAD is rated as very good, its efficiency remains poor, as it is predominantly allocated to operational expenditures. This expenditure pattern has implications for regional development and signals the need for improved fiscal management. The financial growth ratio demonstrates fluctuating trends across all sectors, suggesting the region’s inability to maintain consistent financial performance. These results underscore the urgency of conducting a comprehensive evaluation and formulating strategic actions to enhance regional autonomy. This can be achieved through optimizing the potential of PAD and implementing more accurate and efficient budgetary and expenditure management practices.
Dynamics of Soil Organic Carbon at Different Elevations in Cocoa Land-Use Systems Danang Widjajanto; Rachmat Zainuddin; Rois; Abdul Rahman; Moh. Adnan Khaliq; Uswah Hasanah; Rosmaniar Gailea; Fera
Jurnal Penelitian Pendidikan IPA Vol 11 No 7 (2025): July
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i7.11999

Abstract

Soil organic carbon (SOC) is essential for sustaining soil quality, especially in sloped agricultural landscapes prone to erosion and degradation. This study aimed to analyze SOC dynamics across different elevations (400, 600, and 800 meters above sea level) in cocoa-based land-use systems and examine its relationships with some key physical properties. Soil sampling was conducted using a stratified random design, and laboratory analyses were carried out using standard methods. The results showed that SOC increased with elevation due to cooler temperatures, slower organic matter decomposition, and higher surface litter accumulation. Polynomial regression revealed non-linear relationships between SOC and soil properties, with significant coefficients of determination: SOC vs. bulk density (R² = 0.82), SOC vs. penetration resistance (R² = 0.44), and SOC vs. saturated hydraulic conductivity (R² = 0.37). Moderate SOC levels (around 2.3% – 3.0%) were associated with improved soil structure, lower bulk density, higher hydraulic conductivity, and reduced penetration resistance. However, excessive organic inputs beyond the optimum may reduce these benefits due to incomplete decomposition. A similar curvilinear pattern was found between surface litter and SOC content. These findings highlight the importance of optimizing organic matter management in cocoa systems on sloped lands to enhance soil physical conditions and promote sustainable agriculture.
Co-Authors Abdul Rahman Danang Widjajanto Fatlina Zainudin Graciella Jevandra Palit Moh. Adnan Khaliq NURDIN, DJAYANI Rachmat Zainuddin Rois Rosmaniar Gailea Uswah Hasanah