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All Journal Hasanuddin Economics and Business Review Phinisi Integration Review Agro Bali: Agricultural Journal Jurnal Informasi dan Teknologi Enrichment : Journal of Management TSARWATICA (Islamic Economic, Accounting, and Management Journal) Priviet Social Sciences Journal Journal of Economics, Entrepreneurship, Management Business and Accounting Journal of Business Management and Economic Development Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Indonesian Journal of Entrepreneurship & Startups International Journal of Applied Research and Sustainable Sciences (IJARSS) Journal of Economics, Bussiness and Management Issues Jurnal Cendekia Ilmiah Jurnal Sipakatau
Darwin, Dirmansyah
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

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Optimizing the Use of Working Capital in an Effort to Increase Company Profitability Dirmansyah Darwin; Soni Suardi; Salim Diarra; Moses Soediro; Ivana Grasielda
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 2 No 1 (2024): Volume 2, Issue 1, January 2024
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v2i1.291

Abstract

This research aims to determine the optimization of the use of working capital in an effort to increase company profitability at PT. Semen Indonesia (Persero) Tbk. This research is quantitative descriptive. The population in this research is the financial statements of PT. Semen Indonesia (Persero) Tbk, and the sample for this research is the financial report of PT. Semen Indonesia (Persero) Tbk for the 2019-2023 period. The data collection technique used is financial ratios, namely liquidity ratios using the current ratio, activity ratios using working capital turnover, and profitability ratios using Net Profit Margin (NPM). The research results show that efficient use of working capital can increase company profitability. The results of data analysis from the assessment of each ratio can be concluded that the liquidity ratio using the current ratio calculation can be said to be quite good during the 2019-2023 period. The activity ratio using working capital turnover calculations is said to be good during the 2019-2021 period, but in the 2022-2023 period the activity ratio is categorized as not good. Profitability ratios using NPM obtained fluctuating results during the 2019-2023 period. The company's NPM in 2019-2021 was efficient, but in 2022-2023 the company's NPM was categorized as inefficient.
Analysis of the Effectiveness of the Management of the Regional Revenue and Expenditure Budget (APBD) of West Sulawesi Province for the Year 2020–2024: Analisis Efektivitas Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) Provinsi Sulawesi Barat Tahun 2020–2024 Rezky Ramadhani; Dirmansyah Darwin; Arif Rahman Hasdik
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1550

Abstract

This research analyzes the effectiveness of the management of the Regional Revenue and Expenditure Budget (APBD) of West Sulawesi Province during the 2020–2024 period. Effectiveness is measured using the ratio of expenditure realization to budget allocation as the main indicator. The data used is secondary data from the Budget Realization Report and official regional government documents. The analysis results show that the APBD management was very effective in 2020, 2022, and 2023, with effectiveness ratios above 94%. The year 2021 became an anomaly with a low effectiveness rate (48.54%) due to the impact of the COVID-19 pandemic and the earthquake. The year 2024 shows a realistic fiscal projection with the potential for a surplus. These findings emphasize the importance of accurate budget planning, the readiness of SKPD (regional work units) for implementation, and fiscal risk mitigation. It is recommended to improve the quality of regional spending, optimize Local Revenue (PAD), and strengthen public transparency to support sustainable and accountable development in West Sulawesi.
Ketimpangan Fiskal dan Ekonomi: Kesenjangan Dalam Pembentukan IPM di Indonesia Dirmansyah Darwin; Ahmad fadhil Imran; Zulfadli yusuf
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.688

Abstract

Penelitian ini mengkaji pengaruh belanja publik di sektor kesehatan dan pendidikan, serta kinerja ekonomi daerah, terhadap pembangunan manusia di Indonesia, yang diukur melalui Indeks Pembangunan Manusia (IPM). Tujuan penelitian ini adalah untuk memahami kontribusi sektor-sektor tersebut terhadap kualitas hidup dan kapabilitas manusia. Dengan menggunakan data panel provinsi selama periode 2015–2024, analisis regresi berganda diterapkan untuk menguji pengaruh belanja kesehatan, belanja pendidikan, dan Produk Domestik Regional Bruto (PDRB) terhadap IPM. Hasil analisis menunjukkan bahwa belanja kesehatan berpengaruh positif dan signifikan terhadap IPM, sedangkan belanja pendidikan dan PDRB tidak menunjukkan pengaruh yang signifikan. Temuan ini menyimpulkan bahwa peningkatan IPM di Indonesia lebih dipengaruhi oleh kebijakan belanja kesehatan yang efektif daripada pertumbuhan ekonomi atau belanja pendidikan. Penelitian ini memberikan implikasi bahwa strategi pembangunan manusia di Indonesia perlu difokuskan pada alokasi belanja sosial yang tepat sasaran dan berbasis kinerja.
Ketika Pertumbuhan Ekonomi Tidak Cukup: Pembangunan Manusia dan Dinamika Kemiskinan di Indonesia Sumarwadji, Hafid; Darwin , Dirmansyah; Yusuf, La Ode Muhammad Iksan; Yamin, Muhammad; Imran, Ahmad Fadhil
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.15951

Abstract

Penelitian ini bertujuan untuk menguji kembali relevansi pertumbuhan ekonomi dalam menurunkan kemiskinan di Indonesia dengan menekankan peran pembangunan manusia. Penelitian menggunakan data penampang lintang tingkat provinsi tahun 2024 yang bersumber dari Badan Pusat Statistik dan dianalisis menggunakan regresi linier berganda. Hasil estimasi menunjukkan bahwa pertumbuhan ekonomi tidak berpengaruh signifikan terhadap tingkat kemiskinan, yang mengindikasikan bahwa pertumbuhan yang terjadi belum bersifat inklusif dan belum mampu menjangkau kelompok masyarakat miskin secara efektif. Sebaliknya, IPM berpengaruh negatif dan signifikan terhadap kemiskinan, menegaskan bahwa peningkatan kualitas pendidikan, kesehatan, dan standar hidup memiliki peran langsung dalam menurunkan kemiskinan antarprovinsi. Secara simultan, pertumbuhan ekonomi dan IPM berpengaruh signifikan terhadap kemiskinan dengan nilai koefisien determinasi sebesar 0,43, yang menunjukkan bahwa kedua variabel tersebut mampu menjelaskan 43 persen variasi tingkat kemiskinan di Indonesia. Temuan ini menegaskan bahwa penurunan kemiskinan lebih efektif dicapai melalui penguatan pembangunan manusia dibandingkan mengandalkan pertumbuhan ekonomi semata. Oleh karena itu, kebijakan pengentasan kemiskinan perlu diarahkan pada peningkatan kualitas sumber daya manusia dan pengurangan ketimpangan regional guna mendorong pertumbuhan yang lebih inklusif dan berkelanjutan
Multidimensional Sustainability Assessment of Maize Farming in Tropical Regions Yusuf, La Ode Muhammad Iksan; Ma'ruf, Muhammad Imam; Sarinah, Sarinah; Abdur-Rabb, Ahmad Faqhruddin; Darwin, Dirmansyah; Nabila, Asma
Agro Bali : Agricultural Journal Vol 9, No 1 (2026)
Publisher : Universitas Panji Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37637/ab.v9i1.2666

Abstract

This study addresses a critical gap in understanding the multidimensional sustainability of tropical maize farming by simultaneously evaluating economic, ecological, socio-cultural, institutional, technological, and infrastructural dimensions using a Multidimensional Scaling (MDS) approach. Focusing on West Muna Regency, Southeast Sulawesi, Indonesia, data were collected from 150 farmers and 30 farmer group leaders, complemented by secondary sources. The study aims to assess sustainability status, identify sensitive attributes influencing outcomes, and provide evidence-based guidance for interventions. Results show an overall sustainability index of 52.59%, indicating a “moderately sustainable” system, with economic (73.81%), socio-cultural (72.01%), and ecological (55.07%) dimensions performing better than institutional (42.24%), infrastructure (40.28%), and technological (32.15%) dimensions. Leverage analysis identifies 18 key attributes critical to sustainability, highlighting the need for targeted interventions to strengthen institutional frameworks, improve infrastructure, and accelerate technology adoption. Beyond policy generalization, the findings offer practical insights for stakeholders, including development agencies and farmer organizations, to design context-specific, inclusive, and operational strategies that enhance the long-term sustainability of maize farming in tropical regions.
Sosialisasi Peningkatan Brand Awareness Pada UMKM Wisata Kuliner Lego-Lego Center Point of Indonesia Makassar Emily Nur Saidy; Rustan DM; Dirmansyah Darwin; Rosnani Said; Sri Prilmayanti Awaluddin
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 1 No. 4 (2024): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i4.2411

Abstract

This socialization aims to increase brand awareness of MSMEs at Lego-Lego Centre Point of Indonesia, Makassar. This research combines qualitative and quantitative approaches, with the qualitative method involving literature review, interviews with MSME owners, and on-site observations, while the quantitative method involves visitor surveys and statistical analyses. The results show that culinary MSMEs in Lego-Lego CPI Makassar have low brand awareness, with many MSME owners not understanding the importance of branding strategies and marketing aspects. However, the socialisation conducted succeeded in improving their understanding of brand awareness as well as providing practical skills in managing branding. The use of social media, collaboration with influencers, and attractive product packaging proved effective in increasing brand awareness. Based on the results of this study, it is concluded that increasing brand awareness is very important for culinary MSMEs in Lego-Lego Centre Point of Indonesia. Socialisation involving digital marketing strategies, collaboration with influencers, and attractive product packaging can help MSMEs increase their brand awareness. It is recommended that MSMEs allocate sufficient resources for marketing and branding activities and continue to develop knowledge and skills in managing effective branding strategies. Thus, it is expected that culinary MSMEs in LegoLego CPI Makassar can develop more rapidly and become major players in the culinary tourism industry.
Digital economy development in Eastern Indonesia: The infrastructure and socio-economic dimensions I Made Jyotisa Adi Dwipatna; Dirmansyah Darwin; Shadry Andriani; Putu Ananda Devi Nugraha; Andi Nur Wahyuningsih
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1040

Abstract

The growth of the digital economy brings both challenges and opportunities for regional economic development, especially in areas where infrastructure and human resources are unevenly distributed. This study examines how digital infrastructure and socio-economic factors influence ICT competence, which is a key driver of digital economic progress in Eastern Indonesia. Using data from 13 provinces between 2016 and 2023, the study applied a Fixed Effects Model (FEM) to analyze regional and time-based differences. The results show that Internet access has a strong positive impact on ICT competence, highlighting the critical role of digital infrastructure in boosting participation and reducing the digital gap. Education also plays a significant role, with improved education helping to build digital literacy and better prepare the population for technological change. On the other hand, income does not seem to have a significant effect on ICT competence, suggesting that economic factors are not yet the main drivers of technological skills in the region. Overall, the findings emphasize that digital development in Eastern Indonesia is primarily influenced by the availability of infrastructure and the quality of human resources. To support inclusive and sustainable digital growth, policies should focus on ensuring equal access to the Internet and incorporating digital literacy into education.
Co-Authors - Sri Prilmayanti Awaluddin, - Abdul Rahman Ahmad fadhil Imran Ahmad Fadhil Imran Ahmad Faqhruddin Abdur-Rabb Andi Nur Wahyuningsih Anto, Muhammad Ansar Arif Rahman Hasdik Emily Nur Saidy Emily Nur Saidy Fatmawati Fatmawati GHAZALI, RAHMAT Hafid Sumarwadji I Made Jyotisa Adi Dwipatna I Made Jyotisa Adi Dwipatna Ivana Grasielda Madris Meldilianus N J Lenas Moses Soediro Muhammad Imam Ma'ruf Muhammad Yamin Nabila, Asma Ngoyo, Muh Fardan Ngoyo, Muh. Fardan Nugraha, Putu Ananda Devi NURLIANA NURLIANA Puti Lenggo Ginny Putu Ananda Devi Nugraha Rahmat Ghazali Regina Rezky Ramadhani Rosnani Said Rosnani Said Rustan DM Rustan DM Said, Samsuardi Salim Diarra Samsuardi Said Sarinah Sarinah Shadry Andriani Shadry Andriani Soni Suardi Sri Handila Mirwan Syamsuddin, Fajar Rakasiwi Tamrin, Saddam Husain Wahyuningsih, Andi Nur Yusuf Y.S, Muhammad Yusuf, La Ode Muhammad Iksan Zulfadli yusuf Zulkarnaen, Adi