Abstract:This study aims to analyze village financial performance based on effectiveness, efficiency, and growth ratios in Tebing Batu Village, Sambas Regency, during the 2019–2023 period. This study employed a quantitative descriptive…
criptive method using secondary data obtained through documentation, including village revenue targets, revenue realization, expenditure budgets, expenditure realization, and financing budget data. The data were analyzed using effectiveness, efficiency, and growth ratio calculations to assess the achievement of revenue targets, the control of village expenditure, and the development of village financial performance over time. The results show that the effectiveness ratio was 60.71% in 2019, categorized as less effective, but improved to 100.25% in 2020 and 100.02% in 2022, both categorized as very effective. In 2021 and 2023, the effectiveness ratios were 99.99% and 99.74%, respectively, categorized as effective. The efficiency ratio remained in the very efficient category throughout 2019–2023, with values ranging from 39.14% to 51.16%. Meanwhile, revenue growth fluctuated, increasing by 57.86% in 2020, declining in 2021 and 2022, and rising again by 1.71% in 2023. These findings imply that Tebing Batu Village needs to maintain budget efficiency while strengthening revenue planning to achieve more stable financial growth.
Abstract:This study aims to analyze the effect of labor optimization and capital support on the turnover of cassava rengginang home industries in Rubaru District, Sumenep Regency. The study employed a quantitative approach using…
a time series method with secondary data collected from 2012–2024. The variables analyzed consisted of capital and labor as independent variables and turnover as the dependent variable. Data analysis was conducted using multiple linear regression supported by classical assumption tests. The findings indicate that capital has a positive and significant effect on turnover, with a regression coefficient of 4.68 and a probability value of 0.0000. Meanwhile, labor shows a significant negative effect on turnover, with a coefficient value of -3.68 and a probability value of 0.0460. Simultaneously, capital and labor contribute significantly to turnover improvement, with an R-squared value of 0.912, indicating that 91.2% of turnover variation can be explained by both variables. The results emphasize the importance of effective labor management, workforce productivity improvement, and adequate capital support in enhancing the performance and sustainability of cassava rengginang home industries in Rubaru District.
Abstract:Indonesia is known as a country rich in local culture and traditions that are passed down from generation to generation. One of the traditions that is still preserved by the Bugis-Makassar people is Mappanre Temme, which…
is a procession of Qur'an khatam which is an important part of the traditional wedding series. This research aims to examine the symbolic meaning and cultural values in the Mappanre Temme tradition and its relevance in the life of modern society. The method used is a literature study with a qualitative descriptive approach. The results of the study show that this tradition contains religious, educational, social, and moral values. Apart from being a symbol of the spiritual readiness of the bride-to-be, this tradition is also a medium for the preservation of Islamic values and local culture. However, modernization also affects the meaning of this tradition, so sustainable preservation efforts are needed.
Abstract:Indonesia is known as a country rich in local culture and traditions that are passed down from generation to generation. One of the traditions that is still preserved by the Bugis-Makassar people is Mappanre Temme, which…
is a procession of Qur'an khatam which is an important part of the traditional wedding series. This research aims to examine the symbolic meaning and cultural values in the Mappanre Temme tradition and its relevance in the life of modern society. The method used is a literature study with a qualitative descriptive approach. The results of the study show that this tradition contains religious, educational, social, and moral values. Apart from being a symbol of the spiritual readiness of the bride-to-be, this tradition is also a medium for the preservation of Islamic values and local culture. However, modernization also affects the meaning of this tradition, so sustainable preservation efforts are needed.
Abstract:This study aims to analyze the compliance of regional fixed asset management at the Regional Finance and Asset Agency of South Sulawesi Province with the provisions of Minister of Home Affairs Regulation No. 19 of 2016,…
with a focus on motorized two-wheeled vehicles. The research method used is qualitative descriptive, with data collection techniques involving interviews and documentation. The data used consists of primary data from the interviews as well as secondary data in the form of asset management documents and related reports. The results of the study indicate that asset management has generally been carried out in accordance with applicable regulations and covers all stages of management. However, there are still challenges regarding supervision, reporting, and asset user compliance, as well as relatively complex administrative procedures. Therefore, it is necessary to optimize controls and streamline procedures to improve accountability in asset management
Abstract:This study discusses the effectiveness of the Swallow Nest Tax in increasing Regional Original Revenue (PAD) in Luwu Regency. The research problem focuses on the low realization of tax revenue compared to the set target…
and the suboptimal contribution of the swallow nest tax to PAD. The objective of this study is to analyze the level of effectiveness of the swallow nest tax and the factors influencing it.
This research uses a descriptive qualitative approach with data collection techniques through interviews and documentation. Data analysis was conducted using an elasticity ratio approach and an interactive analysis model. The results show that the swallow nest tax has not been effective in increasing PAD, with an average elasticity value of -0.03% (inelastic) during the 2022–2024 period. The realization of tax revenue is still far below the established target. This condition is influenced by low taxpayer awareness, suboptimal business reporting, limited supervision, and unstable harvest yields. As a result, the tax effectiveness remains low and has not provided a significant contribution to PAD.
Abstract:This study aims to analyze the level of taxpayer compliance in paying Motor Vehicle Tax at the Samsat Office of Bantaeng Regency. The research uses a descriptive quantitative and qualitative approach with data collection…
techniques through documentation, interviews, and observation. Quantitative analysis is carried out by measuring the formal compliance ratio based on the number of taxpayers who pay on time compared to the number of registered taxpayers, while qualitative analysis is conducted through indicators of awareness, compliance with due dates, compliance with regulations, willingness to pay, and views on Samsat services. The results of the study indicate that the level of taxpayer compliance is relatively high, but it shows a tendency to decrease from year to year. The decrease is influenced by the increasing number of registered vehicles that is not matched by an increase in awareness, the economic factors of the community, and delays in payment due to other priority needs. Service innovations such as mobile services and digital convenience contribute positively, but have not fully encouraged optimal compliance. This study confirms that improving compliance requires continuous education strategies, strengthening public services, and consistent supervision
Abstract:Environmental, Social, and Governance (ESG) branding has become increasingly important in strengthening stakeholder relationships and corporate legitimacy, particularly in emerging economies characterized by institutional…
l uncertainty and diverse stakeholder expectations. However, limited studies have comparatively examined how ESG branding and communication strategies differ between business-to-business (B2B) and business-to-consumer (B2C) firms and how these differences affect relationship outcomes. This study aims to analyze the distinctions between B2B and B2C ESG communication strategies in emerging economies and their implications for stakeholder trust, loyalty, and long-term business relationships. This study employed a systematic literature review approach using evidence retrieved from the Elicit database integrating Semantic Scholar and OpenAlex sources. From an initial pool of 1,000 studies, 10 empirical articles published between 2020 and 2026 met the inclusion criteria and were analyzed using thematic synthesis. The findings reveal that B2B ESG strategies primarily emphasize governance structures, third-party ESG ratings, and verifiable sustainability metrics to strengthen interorganizational trust and reduce relational risk. In contrast, B2C ESG strategies rely more heavily on emotional storytelling, sustainability narratives, influencer engagement, and digital interaction mechanisms that enhance consumer identification, brand credibility, and loyalty. The study further demonstrates that ESG pillar salience is strongly shaped by institutional and cultural contexts rather than business model orientation alone. This study contributes to ESG and relationship marketing literature by developing a comparative framework explaining how ESG communication strategies shape stakeholder relationships across B2B and B2C environments in emerging economies.
Abstract:This study analyzes the effect of Debt to Equity Ratio (DER), Return on Assets (ROA), and Asset Growth on Firm Value with Good Corporate Governance (GCG) as a moderating variable in industrial sector companies listed on…
the Indonesia Stock Exchange during the 2022–2024 period. The research method uses a quantitative associative approach with a sample of 65 companies and a total of 195 observations. The analysis technique used is Moderated Regression Analysis (MRA). The simultaneous test results show that DER, ROA, Asset Growth, GCG, and the moderating interaction variable have a significant effect on Firm Value with a significance value of 0.000 < 0.05. Partially, DER has a positive and significant effect on Firm Value, while ROA and Asset Growth do not have a significant effect on Firm Value. Good Corporate Governance has a positive and significant effect on Firm Value. Good Corporate Governance is able to moderate the effect of DER on Firm Value. Good Corporate Governance is not able to moderate ROA on Firm Value, and weakens the effect of Asset Growth on Firm Value
Abstract:This study aims to analyze the influence of Instagram Content and Posting Frequency on Purchase Intention at Coffee Shop Elsana Pontianak. This research uses an associative quantitative approach. The research sample amounted…
nted to 150 respondents who were consumers of Coffee Shop Elsana Pontianak and followed the related Instagram account. Data collection was carried out through the distribution of questionnaires using a 5-point Likert scale. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 through validity tests, reliability tests, classical assumption tests, correlation coefficient analysis, coefficient of determination, and hypothesis testing using t-tests and F-tests. The results of the study indicate that all research instruments are valid and reliable. Partially, Instagram Content has a positive and significant effect on Purchase Intention with a t-value of 7.273 and a significance of 0.000. Posting Frequency has a positive and significant effect on Purchase Intention with a t-value of 3.970 and a significance of 0.000. Simultaneously, Instagram Content and Posting Frequency have a significant effect on Purchase Intention with an F-value of 82.834 and a significance of 0.000. The coefficient of determination (R²) value of 0.530 indicates that 53.0% of Purchase Intention can be explained by Instagram Content and Posting Frequency, while the remaining 47.0% is influenced by other factors outside the study.