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Economic and Business Horizon
Published by Publindo Akademika
ISSN : -     EISSN : 29632765     DOI : 10.54518/ebh
Core Subject : Economy,
Economics, Econometrics & Finance
Economic and Business Horizon (EBH) is an open access journal that publishes multidisciplinary economic and business research in an inclusive scope and format. It allows academics, scholars, and researchers with different backgrounds to share useful research results in the fields of management, marketing, finance, accounting, banking, information systems, corporate governance, business ethics etc. In addition, they can submit their work in the form of empirical research, theoretical and conceptual ideas, reviews, letters, and applied studies. The journal applies an efficient and objective peer review by considering each submission based on scientific merit and research integrity. This journal aims to make a significant contribution to research and knowledge worldwide through original and high-quality publications.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2022): May" : 2 Documents clear
The Effect of Accrual-Based Accounting Training and Assistance on the Knowledge Improvement of Financial Report Management at Local Government Units Din, Muhammad; Paranoan, Selmita; Azdar, Faisal; Ralis, Galing
Economic and Business Horizon Vol. 1 No. 2 (2022): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.2.2022.68

Abstract

This study aims to analyze the role of assistance in preparing the financial report to improve local government financial management by referring to Government Accounting Standards. This study was conducted at a regional apparatus organization (OPD/Organisasi Perangkat Daerah) in the Tojo Una Una’s Financial Management Agency (BPKAD/Badan Pengelolaan Keuangan dan Aset Daerah). The research was conducted with field activities through training to participants. The study evaluated the activity by comparing the results of the pre and post-test participants to assess the benefit. The tests were examined using the Compare Means Paired-Sample T-Test analysis with the Statistical Package for the Social Sciences (SPSS) statistical analysis tool. The results showed the difference between pre-test and post-test scores. These results show that before the administration material’s start, the expenditure’s treasurer received a lower pre-test score than the average post-test score after the material. It indicates that the material was delivered well, and there was the absorption of the material obtained by the community service participants. With the Government Accounting Standards, the financial reports of the central or local government will be of higher quality with the characteristics of understandable, relevant, reliable, and comparable. The findings encourage the reliable government’s financial statements to serve as both a tool of accountability and a basis for decision-making in the local government context.
Challenges and Strategic Issues in Regional Development: Analysis of Regional Performance Enhancement Strategies Husnah, Husnah; Adam, Rosida P.
Economic and Business Horizon Vol. 1 No. 2 (2022): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.2.2022.113

Abstract

This research focuses on examining the challenges and strategic issues in the regional development of Palu, Central Sulawesi. Using a qualitative approach, the study identifies crucial issues and aspirations of the city's residents for the future. The research highlights five strategic issues, including environmental concerns, disaster management, economic growth, public safety, and governance, which have been identified as critical obstacles in achieving sustainable development in Palu. Through a comprehensive analysis of various sources, including literature studies, focus group discussions, public workshops, and surveys, the study develops a roadmap for Palu's development plan from 2021 to 2026. The identified strategic issues serve as key areas for targeted solutions to facilitate a more inclusive and sustainable future for the city. The research provides theoretical insights into urban planning and sustainable development practices and has practical implications for policymakers, aiding them in formulating effective policies. The recommendations offer a framework for regional performance enhancement, contributing to the achievement of the Sustainable Development Goals and the overall well-being of Palu's residents. By encouraging collaborative efforts between the government, civil society, and stakeholders, this study aims to create a better future for Palu and its citizens through strategic regional development.

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