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Wahyuni
[Faculty economic and business/Department accounting], [University Muhammadiyah Makassar], [Makassar], [Indonesia]
Economics, Econometrics & Finance

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Implementation of the Regional Government Information System (SIPD) at the Takalar Regency Regional Financial and Revenue Management Agency Wahyuni; Linda Arisanty Razak; Nurul Anriani
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/rwgrb023

Abstract

The aim of this research is to find out how the Regional Government Information System (SIPD) is implemented in Takalar. This research was carried out using the case study analysis method, where this approach focuses on in-depth study of certain phenomena with the aim of understanding the phenomenon in detail. Data collected through interviews with Regional Financial and Asset Agency agencies in the Budget section, observations and documentation in the form of financial reports. Informant: Mr. Syamsul Kamar as the Budget Subdivision of the Regional Financial and Asset Agency (BKAD). The data analysis methods used are the Miles and Huberman approach, including: Data collection, Anticipatory, Data Reduction, Data Display, Verification/drawing conclusions. The results of the research show that the use of the Regional Government Information System (SIPD) application has played a very important role in decision making at the Takalar Regency Regional Financial and Asset Agency (BKAD), where this application is able to manage regional financial data (regional budget planning, implementation and administration of regional finances, regional financial accounting and reporting, accountability for regional financial implementation, accountability for regional property and other regional financial information) through relevant stakeholders more effectively and efficiently by paying attention to the principles of accountability and transparency, despite the problems experienced in the government information system process, which often activities and input processes in the field are hampered due to poor networks and not being able to back up data. However, this does not reduce the function of the government information system in decision making. And the quality of information from the SIPD application is quite complete, because this application provides accurate information to stakeholders, thus enabling more appropriate decision making.
Financial Statement Analysis in Assessing the Financial Health of PT Pelabuhan Indonesia (Persero) Nurlina; Wahyuni; Basri Basir
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/q9adxh38

Abstract

This research aims to determine and analyze the level of financial health of the company PT. Pelindo (Persero) in accordance with the KEP-100/MBU/2002 assessment for the 2020-2023 period. Financial health criteria refer to KEP-100/MBU/2002, including return on equity (RoE), return on investment (RoI), cash ratio, current ratio, inventory turnover, collection periods, total asset turnover, and total own capital to assets . This research is quantitative causal research. Data analysis tools use financial ratios, including: Return on equity (ROE), Return on investment (ROI), Cash ratio,  Current ratio or current liabilities, Collection periods (CP), Inventory turnover, Total asset turnover or total asset turn over (TATO), Ratio of own capital to total assets. The results of this study show annual improvements in the company's financial health. In 2020 and 2021, PT Pelindo (Persero) was classified as "unhealthy" with a BBB rating and a score of 28. In 2022, the company moved up to the "healthy" category with an A rating and a score of 35, this status will be maintained in 2023 with a rating of A and a score of 33.5. This research shows an improvement in the financial health of PT Pelabuhan Indonesia (Persero), which can support strategic decision making and increase trust  investors in the future.
Co-Authors Basri Basir Linda Arisanty Razak Nurlina Nurul Anriani