IJEBD (International Journal Of Entrepreneurship And Business Development)
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ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE KUPANG CITY REGIONAL GOVERNMENT
Get PDFPurpose: The implementation of regional government is based on the principle of regional autonomy. The implementation of local government is also marked by the change in the system from centralization to decentralization which is directed at accelerating the realization of the welfare of the Indonesian people. Therefore, each region is required to be more independent in managing and managing its government affairs, including in managing regional finances. One of the vital cycles in regional financial management is reporting carried out at the end of each accounting period, in the form of local government financial reports (LKPD). LKPD can be used as a means of conducting performance analysis so that it can increase the role of financial reports themselves. Therefore, the author will conduct more in-depth research to determine the performance of the Kupang City Regional Government over the last 5 years.
Design/methodology/approach: This research uses a quantitative descriptive approach. The data collection method will be carried out with documentation. The data is a Budget Realization Report contained in the BPK Audit Results Report for 2018-2022.
Findings: The data is then analyzed using financial ratio analysis in the form of regional financial independence ratios, regional financial dependence ratios, degree of decentralization ratios, ratios of effectiveness of regional original income, ratios of regional financial efficiency, harmony ratios and growth ratios. The results of the study stated that the role of the central government was more dominant in financing the administration of the Kupang City regional government, the financial dependence of the local government on the center in the form of transfer income during the last 5 years was very high, the percentage of local original income was less when compared to the total income, the effectiveness of regional original income during The last 5 years have been quite effective. local governments need quite large funds and even increase yearly as long as they finance government operations, but capital expenditures are decreasing yearly. On the other hand, revenue growth from 2018 to 2022 tends to decrease, while the growth in operating expenditures and capital expenditures has fluctuated over the past 5 years. Therefore, the Regional Government of Kupang City is expected to maximize the revenue potential in the region. This is to reduce the dominance of the central government in financing the implementation of the Kupang City Regional Government.
Paper type: Research Pape
THE EFFECT OF PRODUCTION COST AND OPERATIONAL COSTS ON NET INCOME IN SMEs DARSA FRUIT CRIPS
Get PDFPurpose: This study aims to examine the effect of production costs and operational costs partially and simultaneously on net income in SMEs.
Design/methodology/approach: Production costs and operational costs as independent variables, while net income as the dependent variable. This study uses a quantitative approach. The research samples during 2018 - 2021. Data collection techniques are in the form of documentation and interviews. Data analysis used multiple linear regression, with SPSS statistics tools the t-test and f-test.
Research limitations/implications: The finding reveal that partially production costs have a significant positive effect on net income, and operating costs has a significant negative effect on Net incomes. while simultaneously production cost and operational cost have a significant effect on net income.
Practical implications: This study gives suggestion for SMEs should be able to manage Production Costs and control Operational Costs properly in order to generate maximum profits and avoid losses that can cause bankruptcy in SMEs businesses.
Originality/value: This research gives empirical evidence the relationship production costs and operational costs on Net Income for SME
Social Ancient Rarity Improvement as Rustic The Travel Industry, Contextual analysis: The village of Siangan, Gianyardistrict – Indonesia
Get PDFTraditional Siangan Traditional Village can be found 31 kilometers northeast of Denpasar City. As a spiritual tourism village, this village has cultural potential that can be developed. Seven ancient sites, natural beauty, local art, and cultural traditions can all be used as tourist attractions in Siangan Traditional Village. The indigenous village krama community has not fully appreciated the potential of existing cultural heritage to be used as a starting point for spiritual tourism. To support the tourism growth of Siangan Village, community empowerment is needed to inventory heritage in the form of cultural artifacts and their use as tourist attractions. Yayasan Sentir Bali as a partner in the Community Partnership Program (PKM) is expected to be able to face the following problems: (1) the inventory of all cultural heritage in Siangan Traditional Village, (2) the historical background of cultural heritage in Siangan Village, and (3) the unused cultural heritage as a spiritual tourism base. By conducting an inventory of cultural heritage in Siangan Traditional Village and managing cultural heritage as a tourist attraction, this PKM is a form of community empowerment in the use of cultural heritage. Structuring as a foundation for spiritual tourism. Archaeological documentation techniques and public archaeology approaches are used in the implementation of cultural heritage management models. Partners together with communities will recognize the importance of cultural heritage as the foundation of spiritual tourism, which has implications for goodness-being a community, as a result of this strategy
Work Accident Risk Analysis in Tukad Ayung Bridge Replacement Project
Get PDFAnalysis of the risk of work accidents in the Tukad Ayung Bridge replacement project needs to be carried out by identifying, assessing, and controlling risks using the HIRARC method. This study aims to conduct a work accident risk analysis in the Tukad Ayung Bridge replacement project, precisely in the implementation of concrete girder installation. The data used are qualitative and quantitative data with primary data sources and secondary data. The data collection techniques used are observation, interviews, questionnaires, literature studies, and documentation studies. The data analysis technique used is HIRARC. The results showed that; 1) There are 24 types of work accident risks identified in the concrete girder installation work in the Tukad Ayung bridge replacement project in seven stages of work, namely, the concrete girder preparation stage, girder truss making, erection (segmental girder setting), prestressed steel installation (strand), strand cable stressing work, girder concrete tendon grouting, and diaphragm installation stage, 2) The results of risk analysis on concrete girder installation work on the project The replacement of the Tukad Ayung Bridge, is in the moderate category, which is as many as 12 risks with a percentage of 50%. Furthermore, as many as 11 risks are included in the high category with a percentage of 45.837%. Meanwhile, in the extreme category as much as one risk with a percentage of 4.17%, 3) Risk control efforts that can be carried out from the three levels of risk found, namely moderate, high, and extreme, namely by reducing risk through administrative control, engineering control, and warning system
A Leapfrog To Financial Inclusion: The Role of Mobile Money and Digital Financial Services on Financial Inclusion and Its Implications for Other Developing Economies
No full textPurpose: This study offers a thorough empirical analysis of Botswana's current financial inclusion situation, aiming to measure and evaluate the direct impact of mobile money and digital financial services offered by mobile network operators (MNOs) and commercial banks on the financial behaviour, access to financial services, and overall financial inclusion status of the unbanked population in Botswana. These study objectives are expected to have possible implications for other developing nations or economies.
Design/methodology/approach: The study adopted a pragmatic philosophy, combining positivist (qualitative) and interpretivist (qualitative) philosophies, and a mixed-methods approach to explore the experiences of the unbanked population in Gaborone, Botswana.
Findings: Mobile money and digital financial services have significantly impacted the financial behaviour of the unbanked population in Botswana, providing an accessible and affordable financial platform. Additionally, there are still areas that require further research and intervention to ensure that these gains are sustainable and inclusive. This study contributes to academic knowledge in business studies and financial technologies, providing practical guidance to MNOs, regulators, banks, and policymakers, and offering marketing insights.
Paper type: Research paper
The Influence of Promotion Mix, Brand Image and Lifestyle on Purchase Decisions at Tokopedia with Consumer Behavior as An Intervening Variable
Get PDFThe purpose of this research is to determine and analyze the influence of Promotion mix on Consumer Behavior, Brand image on Consumer Behavior, Lifestyle on Consumer Behavior, Promotion mix on Purchase Decisions, Brand image on Purchase Decisions, Lifestyle on Purchase Decisions, Consumer Behavior on Purchase Decisions , Promotion mix on purchase decisions with consumer behavior as an intervening variable, brand image on purchase decisions with consumer behavior as an intervening variable, lifestyle on purchase decisions with consumer behavior as an intervening variable on Tokopedia.
The data collection technique used to fill out a questionnaire using the Purposive Sampling method which was distributed to the sample population of 100 respondents and processed using the SEM-PLS application.
And the research results show that there is a significant influence of Promotion mix on Consumer Behavior, there is a significant influence of Brand image on Consumer Behavior, there is a significant influence of Lifestyle on Consumer Behavior, there is a significant influence of Promotion mix on Purchase Decisions, there is a significant influence of Brand image on Purchase Decisions , there is a significant influence of Lifestyle on Purchase Decisions, there is a significant influence of Consumer Behavior on Purchase Decisions, there is a significant influence of Promotion mix on Purchase Decisions with Consumer Behavior as an intervening variable, in this research it is known that there is no significant influence of Brand image on Purchase Decisions with Consumer Behavior as an intervening variable, there is a significant influence of lifestyle on purchase decisions with consumer behavior as an intervening variable in Tokopedia
Exploring the Impact of Work Relationships on Employee Performance
Get PDFPurpose: The purpose of this study is to analyze the correlation of work relationships, and employee performance with job satisfaction as an intervening
Design/methodology/approach: The population in this study were all production employees of pallet plastic industries in Sidoarjo,east java with 36 people. Data collection in this research used a questionnaire.and Data analysis in this research uses Partial Least Squares (PLS).
Findings: The result that work relations affect employee performance with job satisfaction as an intervening variable.
Research limitations/implications: This research is limited to doing regional pallet plastic industries in sidoarjo east java, Indonesia. For generalization so that further research can be carried out in different organizations or companies and in different regions (cities)
Practical implications: The results of this research can be used as a reference to improve of employee performance in pallet plastic industries or similar plastic industries.
Originality/value: The research results explain that among the variables work relationships, job satisfaction must be applied for increase of employee performance in pallet plastic industries or similar plastic industries
Influence Clarity Target Budget, Control Accounting, and Systems Reporting to Performance Accountability
Get PDFPurpose: This research aims to analyze the influence of clarity of budget objectives, accounting control, and reporting systems on performance accountability in government agencies.
Design/methodology/approach: The respondents in this study were staff in all sections of one government agency, the secretariat of the Palopo City DPRD. This research uses a causality-based quantitative method through distributing questionnaires. The population in this study were employees who worked at the Palopo City DPRD Secretariat with a sampling technique using saturated sampling (census), which means sampling utilized the entire population. The data were analyzed using SPSS software.
Findings: The results of this research show that clarity of budget targets, accounting controls, and reporting systems have a positive and significant effect on performance accountability.
Paper type: Research paper.
 
Character Building Capital to Avoid Bullying Social Behavior of Elementary School Children Based on Homeschooling
Get PDFPurpose: Bullying in elementary schools is a serious problem that can affect children's social and emotional well-being. This research aims to analyze the character-building capital applied in homeschooling and how this influences the social behavior of elementary school children in the context of bullying prevention.
Design/methodology/approach: This study uses a qualitative approach with in-depth interview methods and observations of parents and children participating in homeschooling.
Findings: The research results show that homeschooling provides flexibility in the application of character values that can be adapted according to the child's individual needs. Character education methods applied in homeschooling, such as a values-based approach and direct parental involvement, have proven effective in increasing children's empathy, responsibility and social skills. This research provides new insight into the role of homeschooling in character formation and bullying prevention, and offers recommendations for developing more effective character education strategies in the homeschooling context. It is hoped that these findings will contribute to parents, educators and policy makers in creating a safer and more supportive educational environment for these children.
Paper type: Research pape
THE MODERATING ROLE OF RELIGIOUS INVOLVEMENT IN THE RELATIONSHIP OF SPIRITUALITY AND RELIGIOSITY WITH INTEGRITY AMONG REGIONAL GOVERNMENT INSPECTORATE AUDITORS IN INDONESIA
Get PDFPurpose: This study discusses the role of spirituality and religiosity in predicting integrity moderated by the religious involvement of local government auditors.
Design/methodology/approach: Data collection was conducted by distributing paper-based questionnaires to 122 local government auditor respondents in two regions in West Java, Indonesia.
Findings: This study found that spirituality and religiosity have a positive and significant relationship with auditor integrity.
Research limitations/implications: Inspectorate in two regions in West Java, Indonesia.
Practical implications: Spirituality and religiosity will increasingly influence the integrity of auditors when accompanied by the auditor's religious involvement.
Originality/value: Religiosity and spirituality have a significant influence on auditor integrity. However, religious involvement only moderates the relationship between religiosity and integrity, not spirituality and integrity.
Paper type: Research pape