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All Journal Sigma : Journal of Economic and Business JIEM : Journal Of International Entrepreneurship And Management QOSIM: Jurnal Pendidikan, Sosial & Humaniora
Harpiang Wardiningsih
Universitas Karya Persada Muna
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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LOGISTIK MARITIM DAN KONEKTIVITAS KAWASAN KEPULAUAN Studi Kasus Kabupaten Muna Harpiang Wardiningsih; Eliyanti Agus Mokodompit
Sigma: Journal of Economic and Business Vol 8 No 1 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/cj9ws186

Abstract

Maritime logistics plays an important role in supporting the connectivity of island regions such as Muna Regency located in Southeast Sulawesi. This research aims to analyze the condition of maritime logistics and the challenges of regional connectivity in the archipelago with a case study approach. The research used a descriptive qualitative method with data collection techniques through interviews, observations, and document studies. The results showed that limited port infrastructure, inconsistent shipping schedules, and high logistics costs are the main obstacles to regional connectivity. However, there is strategic potential from Muna's geographical position in the regional sea trade route. An integrated port development strategy and increased intermodal integration are needed to strengthen regional connectivity
DETERMINASI PENGAMBILAN KEPUTUSAN PENGELUARAN: PERAN LITERASI KEUANGAN, PENCATATAN KEUANGAN DAN SKALA PRIORITAS (STUDI KASUS KARYAWAN PERGURUAN TINGGI) Hadijah Sitti; Wa Ode Sartika; Harpiang Wardiningsih; Perduti Lestari Rulimo; Rahmah Djauzyah Patola
JIEM : Journal Of International Entrepreneurship And Management Vol 5 No 01 (2026): JIEM : Journal Of International Entrepreneurship And Management
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiem.v5i01.2540

Abstract

This study aims to know the influence of financial literacy, financial recording, and priority scale on expenditure decision-making among university employees. A quantitative approach with a survey method was employed, and data were collected through questionnaires distributed to university employees via google form. The data were analyzed using correlation techniques with SPSS software. The results show that financial literacy has a very strong and significant relationship with expenditure decision-making, followed by priority scale, and financial recording with a moderate relationship. These findings suggest that financial literacy and priority scale are the dominant factors determining the quality of expenditure decision-making, while financial recording serves as a supporting factor. This study contributes to the development of literature on individual financial behavior in higher education institutional settings.
Determinan Tata Kelola Keuangan Daerah Berbasis Kapasitas Kelembagaan pada Pemerintah Kabupaten Muna Harpiang Wardiningsih; Sitti Hadijah; Waode Sartika
Jurnal QOSIM : Jurnal Pendidikan, Sosial & Humaniora Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/jq.v4i3.9058

Abstract

Penguatan tata kelola keuangan daerah menjadi tuntutan penting dalam penyelenggaraan pemerintahan yang transparan dan akuntabel. Namun, keberhasilan pengelolaan keuangan tidak cukup hanya dinilai berdasarkan kepatuhan terhadap regulasi maupun capaian opini audit, karena kualitas tata kelola sangat dipengaruhi oleh kemampuan pemerintah daerah dalam mengelola faktor internal organisasi. Penelitian ini bertujuan untuk menganalisis determinan tata kelola keuangan daerah pada Pemerintah Kabupaten Muna dengan meninjau faktor kapasitas aparatur, sistem pengendalian internal, transformasi digital, dan koordinasi kelembagaan. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data dilakukan melalui wawancara, observasi, dan studi dokumentasi, sedangkan analisis data menggunakan model interaktif melalui tahapan kondensasi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa kualitas tata kelola keuangan daerah dipengaruhi oleh empat determinan utama. Kapasitas aparatur menentukan kemampuan pemerintah dalam menerjemahkan regulasi menjadi praktik administrasi keuangan. Sistem pengendalian internal berperan dalam menjaga kepatuhan dan akuntabilitas, sedangkan transformasi digital membutuhkan kesiapan sumber daya manusia dan adaptasi organisasi. Selain itu, koordinasi kelembagaan menjadi faktor penting dalam mengintegrasikan seluruh proses pengelolaan keuangan daerah. Penelitian ini menghasilkan model tata kelola keuangan berbasis hubungan input, proses, dan outcome. Implikasi penelitian menunjukkan bahwa penguatan pengelolaan keuangan daerah perlu diarahkan dari pendekatan kepatuhan administratif menuju tata kelola berbasis kapasitas kelembagaan (capacity-based financial governance).
Co-Authors Eliyanti Agus Mokodompit Hadijah Sitti Perduti Lestari Rulimo Rahmah Djauzyah Patola Sitti Hadijah Wa Ode Sartika Waode Sartika