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 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 evaluate cost-center managers through the implementation of accountability accounting at PT Mayora Indah Tbk. Accountability accounting is examined as a managerial control mechanism that links cost responsibility,…
ponsibility, budgeting, cost realization, and performance evaluation within an organizational responsibility structure. This study applies a descriptive qualitative method using secondary data obtained from the company’s financial statements and related financial information. The analysis focuses on the extent to which accountability accounting supports the assessment of cost-center managers by identifying controllable costs, comparing budgeted and actual costs, and evaluating cost variances. The findings indicate that accountability accounting plays an important role in strengthening cost control and managerial performance assessment. Although the company demonstrated positive revenue performance, increased operating costs affected the achievement of operating profit and net profit. This condition shows that financial performance cannot be assessed only from revenue growth, but must also consider the effectiveness of cost management. Therefore, accountability accounting provides a more objective basis for evaluating cost-center managers, particularly in monitoring cost efficiency and responsibility-based performance. The novelty of this study lies in positioning accountability accounting not merely as a financial reporting practice, but as a practical evaluation framework for cost-center managerial performance in a publicly listed manufacturing company.
Abstract:Poverty remains one of the major development challenges in South Sulawesi, particularly in regencies with relatively high poverty rates. This study aims to examine the effects of Gross Regional Domestic Product (GRDP) growth,…
owth, educational attainment, and the open unemployment rate on poverty across nine regencies in South Sulawesi during the 2016–2025 period. This research employed a quantitative approach using panel data obtained from the Statistics Indonesia. The research sample consisted of nine regencies that consistently recorded high poverty rates, namely Selayar Islands Regency, Jeneponto Regency, Pangkajene and Islands Regency, Bone Regency, Enrekang Regency, Luwu Regency, Tana Toraja Regency, North Luwu Regency, and North Toraja Regency. The analytical method applied was panel data regression using the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), with the optimal model selected through the Chow test and Hausman test. The findings reveal that GRDP growth has a negative effect on poverty, educational attainment has a negative and statistically significant effect on poverty, whereas the open unemployment rate has a positive effect on poverty. Simultaneously, GRDP growth, educational attainment, and the open unemployment rate significantly influence poverty in South Sulawesi. These findings suggest that poverty alleviation policies should prioritize equitable economic growth, improvements in educational quality, and the expansion of productive employment opportunities.
Abstract:This study aims to analyze and compare the financial performance of PT Indofood CBP Sukses Makmur Tbk (ICBP) and PT Mayora Indah Tbk (MYOR), two leading companies in the food and beverage subsector listed on the Indonesia…
a Stock Exchange. This research employs a quantitative approach with a descriptive comparative method through financial ratio analysis, including Earnings Per Share (EPS), Price Earnings Ratio (PER), Price to Book Value (PBV), Return on Equity (ROE), Debt to Equity Ratio (DER), and Dividend Yield (DY) for the 2019–2023 period. The study uses secondary data obtained from annual financial reports and the official website of the Indonesia Stock Exchange. The results indicate that PT Indofood CBP demonstrates more stable and efficient financial performance than PT Mayora Indah, particularly in profitability and capital efficiency ratios. Meanwhile, PT Mayora Indah shows promising growth potential but tends to experience fluctuations due to high operating costs and aggressive expansion strategies. The managerial implication emphasizes the importance of balancing operational efficiency and growth strategies to enhance corporate value and long-term investment attractiveness.
Abstract:This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), and Operating Expenses to Operating Income (BOPO) on Net Interest Margin (NIM) in conventional banks listed on the Indonesia…
ia Stock Exchange during the 2020-2024 period. This study uses a quantitative approach with an associative research design. The sample was selected using purposive sampling and consisted of 11 conventional banks, resulting in 55 firm-year observations. The data were obtained from annual financial reports, official publications, and relevant banking sources. The data were analyzed using multiple linear regression with IBM SPSS Statistics 25, while the Cochrane-Orcutt method was applied to correct positive autocorrelation in the final model. The results show that CAR has a positive and significant effect on NIM, while NPL and BOPO have negative but insignificant effects on NIM. Simultaneously, CAR, NPL, and BOPO have a significant effect on NIM. The adjusted R-square value of 0.099 indicates that the independent variables explain 9.9% of the variation in NIM. These findings imply that capital adequacy remains an important internal factor in maintaining net interest margins, while credit risk control and operational efficiency should continue to be improved.