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All Journal International Journal of Health, Economics, and Social Sciences (IJHESS)
Erwinsyah
Program Studi S1 Akuntansi, Universitas Tadulako Sulawesi Tengah
Economics, Econometrics & Finance Public Health Social Sciences

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The Influence Of Financial Variables On The Performance Of Pdam In Central Sulawesi Province Dwi Apriliani; Syallom Marcellino Tamauka; Moh. Rifki; Meta Aulia; Erwinsyah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.9467

Abstract

This study aims to empirically analyze the effect of Return on Equity (ROE), Operating Ratio, Cash Ratio, Collection Efficiency, and Solvency on the performance of Regional Drinking Water Companies (PDAM) in Central Sulawesi Province. The study emerges from a research gap in previous literature, where some studies emphasize the importance of profitability and liquidity, while others indicate that operational factors and collection efficiency contribute more dominantly to the performance of regional water utilities. The research data were obtained from PDAM financial reports recorded at BPPSPAM for the period 2018–2023 and analyzed using multiple linear regression with SPSS version 25. The analysis results indicate that, simultaneously, all financial variables have a significant effect on PDAM performance, with a coefficient of determination (R²) of 0.686. Partially, Operating Ratio and Collection Efficiency exert a positive and significant influence, whereas ROE, Cash Ratio, and Solvency do not show a significant effect. These findings confirm that cost efficiency and effective billing processes are key determinants in enhancing PDAM performance. Practically, the results provide implications for PDAM management to focus strategies on controlling operational costs, improving billing system quality, and strengthening financial governance to support the sustainability of clean water service provision.
The Influence Of Profit And Operational Performance Of Regionally-Owned Enterprises On Regional Original Income In Badung Regency Ni Made Tia Aditya Putri; Shelly Kristina Yacobus D Lomo; Komang Ayu Dealova; Anisa Safitri Ramadani; Erwinsyah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.9483

Abstract

This study aims to empirically examine the effect of profit and operational performance of Regionally-Owned Enterprises (BUMD) on Regional Original Revenue (PAD) in Badung Regency. This study is based on a research gap in previous studies. Some studies place BUMD profit as the dominant factor in increasing PAD, while others emphasize that operational aspects and management efficiency of regional companies contribute more significantly to increasing regional revenue. The data used in this study comes from the financial reports of BUMDs in Badung Regency for the 2019–2023 period and were analyzed using multiple linear regression with SPSS version 27 software. The analysis results indicate that profit and operational performance simultaneously have a significant effect on Badung Regency's PAD, as reflected in the coefficient of determination (R²), which indicates the model's ability to explain variations in PAD between periods. Partially, operational performance is proven to have a positive and significant effect on PAD, while profit shows a positive but insignificant effect. These findings confirm that the effectiveness of BUMD operational management plays a greater role than accounting profit in driving PAD growth. Practically, the results of this study provide implications for local governments and BUMD management to place greater emphasis on strategies to increase operational efficiency, strengthen corporate management practices, and optimize service quality in order to maximize BUMD's contribution to PAD and support sustainable regional economic development.
Co-Authors Anisa Safitri Ramadani Dwi Apriliani Komang Ayu Dealova Meta Aulia Moh. Rifki Ni Made Tia Aditya Putri Shelly Kristina Yacobus D Lomo Syallom Marcellino Tamauka