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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ekonomi dan Bisnis (Jebi)
Tartila Devy
Universitas Islam Negeri Sjech M.Djamil Djambek Bukittinggi
Education

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Analisis Kontribusi Sektor Unggulan Terhadap Pertumbuhan Ekonomi di Kota Solok Intan Putri Wahyuni Firhad; Tartila Devy; Amsah Hendri Doni; Rahmi Isriani
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01 Maret 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.11768

Abstract

This study aims to identify leading sectors and analyze their contribution to economic growth in Solok City during the 2019–2024 period. Economic growth is a crucial indicator for measuring the success of a region's development. As a strategic location in West Sumatra Province, Solok City possesses significant economic potential, particularly in the agriculture, trade, and transportation sectors. These sectors have long been the mainstays of Gross Regional Domestic Product (GRDP). However, the dynamics of global and local economic change demand empirical analysis to identify which sectors are truly superior, possessing competitiveness and long-term development potential. This study aims to identify leading sectors and analyze their contribution to Solok City's economic growth to ensure more effective and sustainable regional development. This study uses a quantitative descriptive approach utilizing secondary data from the Central Statistics Agency (BPS) of Solok City and West Sumatra Province for the 2019–2024 period. The analytical methods employed include the Location Quotient (LQ), Dynamic Location Quotient (DLQ), and the Klassen Typology. These three methods are used in an integrated manner to measure sectoral contributions, assess growth prospects, and map the position of Solok City's economic sectors within the regional context. The research results show that the trade and transportation sectors are basic and prospective, indicated by LQ and DLQ values greater than one. The agricultural sector continues to contribute significantly, despite its slowing growth. Strengthening leading sectors through modernization, infrastructure development, and cross-sector integration is essential to achieve inclusive and sustainable economic growth in Solok City.
ANALISIS KONTRIBUSI SEKTOR UNGGULAN TERHADAP PERTUMBUHAN EKONOMI DI KOTA SOLOK Intan Putri Wahyuni Firhad; Tartila Devy; Amsah Hendri Doni; Rahmi Isriani
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.11830

Abstract

This study aims to identify leading sectors and analyze their contribution to economic growth in Solok City during the 2019–2024 period. Economic growth is a crucial indicator for measuring the success of a region's development. As a strategic location in West Sumatra Province, Solok City possesses significant economic potential, particularly in the agriculture, trade, and transportation sectors. These sectors have long been the mainstays of Gross Regional Domestic Product (GRDP). However, the dynamics of global and local economic change demand empirical analysis to identify which sectors are truly superior, possessing competitiveness and long-term development potential. This study aims to identify leading sectors and analyze their contribution to Solok City's economic growth to ensure more effective and sustainable regional development. This study uses a quantitative descriptive approach utilizing secondary data from the Central Statistics Agency (BPS) of Solok City and West Sumatra Province for the 2019–2024 period. The analytical methods employed include the Location Quotient (LQ), Dynamic Location Quotient (DLQ), and the Klassen Typology. These three methods are used in an integrated manner to measure sectoral contributions, assess growth prospects, and map the position of Solok City's economic sectors within the regional context. The research results show that the trade and transportation sectors are basic and prospective, indicated by LQ and DLQ values greater than one. The agricultural sector continues to contribute significantly, despite its slowing growth. Strengthening leading sectors through modernization, infrastructure development, and cross-sector integration is essential to achieve inclusive and sustainable economic growth in Solok City.
RANCANGAN PENYUSUNAN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PERUSAHAAN KONTRUKSI DI PT. TUNAS BUMI KARYA Adella Indah Puspita; Tartila Devy
Jurnal Ekonomi dan Bisnis Vol. 3 No. 6 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In today's economic development, the role of accounting is very important to decide something so as not to cause losses, especially in carrying out activities and transactions in a company, for example, such as recording, reporting and interpreting basic economic data in a company. Basically, the accounting process is a service activity whose function is to provide quantitative information, especially those related to finance. This information is expected to be input in the economic and rational decision-making process. In making this report, the company uses financial data so that this report is called a financial report. PT. Tunas Bumi Karya is an entity without public accountability. Even so, the company must still make financial reports in accordance with applicable standards, namely SAK ETAP so that the company can find out how its financial flow and performance are. This study aims to determine how to design and implement financial reports in accordance with the financial accounting standards of entities without public accountability (SAK ETAP) in construction companies at PT. Tunas Bumi Karya. This type of research is descriptive qualitative research. The data in this study are qualitative data with data sources, namely primary data and secondary data. The data collection techniques used are interviews, observation and documentation. The data analysis technique used in this study is to use a descriptive qualitative method using data reduction, data display and drawing conclusions. The results of the study indicate that PT. Tunas Bumi Karya has not implemented financial reporting in accordance with applicable standards, namely SAK ETAP. PT. Tunas Bumi Karya only makes financial reports containing incoming and outgoing money transactions so that they are not in accordance with the standards. Meanwhile, in SAK ETAP, entities must present five types of financial reports, namely Balance Sheet, Profit and Loss Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to the Financial Statements. The obstacle faced by PT. Tunas Bumi Karya in implementing financial reporting in accordance with its standards is the lack of human resources who understand the five types of financial reporting.
Co-Authors Adella Indah Puspita Amsah Hendri Doni Intan Putri Wahyuni Firhad Rahmi Isriani