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Sariana Damis
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Cateris Paribus Journal
Published by Universitas Muhammadiyah Parepare
ISSN : -     EISSN : 27756718     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Cateris Paribus Journal merupakan jurnal yang diterbitkan oleh Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu ekonomi pembangunan. Jurnal diterbitkan 2 kali dalam satu tahun yaitu bulan Maret dan September.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 65 Documents
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DAMPAK KEBIJAKAN PAJAK TERHADAP OPERASIONAL DAN LABA PERUSAHAAN (Studi Kasus CV Hiray Kota Parepare) Yudistira Pratama Abbas; Bahruddin Bahruddin; Fajar Ladung; Sariana Damis
Cateris Paribus Journal Vol. 6 No. 1 (2026): Cateris Paribus Journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v6i1.4350

Abstract

This study aims to determine the impact of tax policies implemented by the government on the operational activities and net profit of CV Hiray, a company engaged in the food and beverage business in Parepare City. This study uses a descriptive qualitative approach with data collection techniques in the form of in-depth interviews with five informants, namely the leader, operational director, financial manager, and back office staff, and cashiers of CV Hiray.The results of the study indicate that tax policies, both in the form of changes in rates and digital administration obligations, have a direct impact on the company's operational system. The increase in the tax burden encourages companies to carry out cost efficiency and strategic adjustments so that operations continue to run optimally. On the other hand, tax policies also have an impact on net profit, where increases in rates or elimination of incentives reduce profit margins, while tax incentives can improve the company's financial condition. tax policies have a significant impact on the sustainability of the company's operations and finances. Therefore, an adaptive managerial strategy and careful tax planning are needed so that the company can survive and grow amidst the dynamics of fiscal regulation
POTENSI DAN PROSPEK PENGEMBANGAN PANGAN TRADISIONAL DI KECAMATAN MATTIRO BULU KABUPATEN PINRANG Hamka Hamka; Akhsan Akhsan; Dayu Suhardi
Cateris Paribus Journal Vol. 6 No. 1 (2026): Cateris Paribus Journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v6i1.4344

Abstract

The potential and prospects for the development of traditional foods represent a strategic effort to boost the local economy based on local resources. This study aims to analyze the potential and prospects for the development of traditional foods in Mattiro Bulu Subdistrict, Pinrang Regency. This study employs a descriptive qualitative approach, utilizing data collection techniques such as interviews, observations, and documentation. The research informants consisted of 10 home industry entrepreneurs selected using purposive sampling. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Mattiro Bulu Subdistrict possesses abundant local resources, particularly in the agricultural sector, such as rice, corn, bananas, and tubers. However, the utilization of this potential remains suboptimal due to limitations in human resources, a lack of product innovation, and low adoption of digital technology. The strategies employed by business operators remain rudimentary, including setting affordable prices, limited product innovation, and conventional promotion. The research findings also reveal a gap between high local potential and low business management capacity, necessitating support through training, mentoring, and the digitalization of SMEs to enhance the competitiveness of traditional food products.
FAKTOR YANG MEMPENGARUHI IMPLEMENTASI PERATURAN DAERAH TENTANG TARIF PARKIR TEPI JALAN DI KOTA PAREPARE Ruslang T; Kurniawan Saputra; Dayu Suhardi; Bahruddin Bahruddin; Fajar Ladung
Cateris Paribus Journal Vol. 6 No. 1 (2026): Cateris Paribus Journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v6i1.4345

Abstract

This study aims to analyze the factors influencing the implementation of regional regulations on roadside parking tariff imposition in Parepare City. A qualitative approach with a case study method was employed in this research. The informants comprised the Secretary of the Transportation Agency of Parepare City, the Head of the Parking Technical Implementation Unit (UPTD), and five parking attendants from different locations. Data collection was conducted through observation, in-depth interviews, and documentation. Data analysis utilized the interactive model of Miles and Huberman, encompassing data reduction, data display, and conclusion drawing. The findings reveal that two primary factors influence parking policy implementation: Content of Policy and Context of Implementation. Among six Content of Policy indicators, Program Implementer and Resources Committed were identified as the most influential factors requiring significant improvement. The lack of technical regulations and insufficient human resources for supervision constitute the main obstacles to achieving parking retribution targets, which have only reached an average of 55.85% over the past four years. Meanwhile, all three Context of Implementation indicators have generally provided positive support for the implementation of regional government policies. This research contributes to the understanding of policy implementation challenges in local revenue management and provides practical recommendations for improving roadside parking governance in Parepare City.
PENGEMBANGAN WILAYAH MELALUI PUSAT PERTUMBUHAN EKONOMI PADA SEKTOR PERTANIAN DI KABUPATEN PINRANG Muhammad Anugerah Rustan; Fitriani Fitriani; Darmawan Darmawan
Cateris Paribus Journal Vol. 6 No. 1 (2026): Cateris Paribus Journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v6i1.4347

Abstract

This study aims to analyze the potential of the agricultural sector as a growth center for economic development in Pinrang Regency, evaluate its impact on farmers' welfare and the regional economy, and formulate strategies and policies to support sustainable regional development through agriculture. This research employs a descriptive qualitative approach to provide a detailed depiction of phenomena without manipulating the involved variables. Data collection techniques include observation, semi-structured interviews, and documentation to obtain in-depth information regarding agricultural conditions in Pinrang Regency. Data analysis is conducted in three main stages: data reduction, data presentation, and conclusion drawing and verification. Data reduction involves filtering relevant information, while data presentation is conducted in a descriptive narrative to identify patterns and relationships. The final step is drawing conclusions, which are verified with theories and collected data. The study results indicate that the agricultural sector in Pinrang Regency has significant potential as an economic driver, with key commodities such as rice, corn, cocoa, coconut, and coffee. Although rice remains the dominant commodity, challenges such as production fluctuations due to weather conditions, policies, and infrastructure remain major obstacles. The government plays a crucial role in supporting this sector through irrigation development and improving market access. To enhance competitiveness and farmers' welfare, agricultural modernization, commodity diversification, and the development of processing industries are essential. The sustainability of the agricultural sector in Pinrang Regency depends on the synergy between the government, the private sector, and the community in fostering sustainable agriculture-based economic growth.
THE EFFECT OF RICE SHARECROPPING ON FARMERS’ AND LANDOWNERS’ WELFARE IN PITU RIAWA AND DUA PITUE SIDENRENG RAPPANG Nurhikma Tasri; Ruslang T; Rudi Arafah
Cateris Paribus Journal Vol. 6 No. 1 (2026): Cateris Paribus Journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v6i1.4348

Abstract

The agricultural sector, particularly the food crops subsector, is the backbone of Indonesia’s rural economy. However, most farmers do not own their own land and therefore rely on the tenant farming system as a means of livelihood. This study aims to analyze the impact of the rice sharecropping system on the welfare of tenant farmers and landowners in Pitu Riawa and Dua Pitue subdistricts, Sidenreng Rappang Regency. This phenomenon is important to study because the dominant practice of verbal profit-sharing agreements is prone to creating legal uncertainty and economic injustice, as mandated for protection under Law No. 2 of 1960 on Profit-Sharing Agreements. The study employs a qualitative method with a descriptive approach. Data were collected through observation, in-depth interviews with 10 tenant farmers and 10 landowners, and field documentation. The results indicate that the tenant farming system makes a significant contribution to tenant farmers’ household income, enabling them to meet daily needs, cover education costs, and save. For landowners, this system provides passive income while maintaining land productivity. Profit-sharing agreements are made verbally with proportions varying between 50:50 and 60:40. The success of the system is influenced by external factors such as weather, pests, and water availability. This study recommends formalizing agreements in writing, as well as government support in the form of fertilizer subsidies, irrigation improvements, and the provision of agricultural tools.

Page 7 of 7 | Total Record : 65

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