This research investigates the relationship between fiscal policy, as implemented by the Indonesian government, and the economic growth of the South Sulawesi province. The economic landscape in ...Sulawesi is characterized by small-scale activities, primarily centered around resource extraction, agriculture, and fishing. The study aims to analyze the impact of fiscal policies on regional economic development in South Sulawesi, focusing on government budget allocation, infrastructure spending, social welfare programs, and tax policies. The research employs a quantitative approach, utilizing regression analysis to examine the causal relationships between fiscal policy variables and regional economic indicators. The results indicate a significant influence of fiscal policy and its effectiveness on the regional economy, emphasizing the importance of tailored fiscal strategies for sustainable economic growth. The findings offer valuable insights for policymakers at both regional and national levels to formulate effective economic policies aligned with the specific needs of the South Sulawesi province. Moreover, the study contributes to the broader literature on fiscal policy effectiveness, particularly within the context of regional economies.
This research aims to find out and analyze the accounting system for ship ticket sales information at PT Pelayaran Nasional Indonesia (PELNI) Makassar Branch. The data in this research was collected ...through observation, in-depth interviews and document analysis at PT Pelni Makassar branch. The population of this research is ship ticket sales reports in the sales information accounting system, while the sample is sales reports in the form of applications taken with ticket sales data collection techniques used, namely library research and field research, while the data analysis method used is the descriptive qualitative analysis method. The results of this research show that based on the results of the research conducted by the researcher, it can be concluded that the sales accounting information system at PT. The Makassar Branch of Indonesian National Shipping (PELNI) is generally good as it has established standard operational procedures regarding ticket sales and marketing which were established in 2020. However, if you compare it with accounting standards, it is not completely good enough. To implement a sales accounting system, it is necessary to provide a clear description of the accounting system for cash receipts and disbursements so that it can be used as material for evaluation and improvement of the accounting information system in the future to create transparency and accountability.
This research aims to analyze the break-even point as a profit planning tool for UD. Bumi Tani in North Luwu Regency. The research variable is profit planning, measured through break-even point ...analysis. The study population consists of data related to break-even point analysis, including costs, sales, gross profit, and net profit for UD. Bumi Tani in North Luwu Regency during the period 2020-2022. The sample used encompasses the entire population under study, including data on costs, sales, gross profit, and net profit for UD. Bumi Tani in North Luwu Regency during the period 2020-2022. Data collection was conducted using documentation techniques and interviews. Data analysis employed the break-even point formula, margin of safety, and profit planning calculations. The research findings reveal the break-even point in 2020 amounted to Rp19,422,070,314, increasing by 34.7% to Rp26,160,792,733 in 2021, and further rising by 17.5% to Rp30,751,220,045 in 2022. The margin of safety in 2020 was 40.5%, increasing to 42% in 2021, and further rising to 45.1% in 2022. The profit planning results indicate a projected sales figure of Rp62,279,891,076 for the year 2023.
This research aims to analyze the implementation of SAK EMKM in the preparation of financial statements for UMKM at CV. Malabo Arsitek Makassar. The data collection method used is triangulation, ...which is a combination of interviews, observations, and documentation. The types and sources of data used are primary and secondary, while the analysis method follows the approach proposed by Miles and Huberman. Based on the research findings, it can be concluded that the application of SAK EMKM in the preparation of financial statements by CV. Malabo Arsitek does not adhere to the appropriate SAK EMKM standards. This is attributed to the inadequacy of human resources responsible for managing the financial reports of CV. Malabo Arsitek. Additionally, the incorrect format of the financial statements has led to incomplete financial reporting. Therefore, the author recommends that CV. Malabo Arsitek improve the quality of its human resources, especially those involved in financial report management, by studying and understanding SAK EMKM. Furthermore, they should promptly adopt a financial statement format that complies with the applicable standards.
This study aims to determine the preparation of financial statements based on SAK EMKM at self-sufficient shops in Takalar Regency. This research is a case study at an independent shop with ...qualitative data types. The variable in this study is the Financial Statements Based on SAK EMKM. The population and sample in this study are independent shops in Takalar district. Data collection techniques are carried out using documentation. Data analysis techniques were carried out by (1) Designing account codes and names, (2) Making an initial trial balance of independent shops as of June 30, 2021, (3) Collecting transactions that occurred from July 1 to July 31, 2021 at independent shops, (4 ) Recording financial transactions of independent shops to journals, (5) Posting transaction journals to general ledgers, (6) Making a trial balance as of July 31, 2021, (7) Making a trial balance after adjustments/work balance, (8) Preparing financial reports (profit and loss and statement of financial position), (9) Make a closing journal and post it in the general ledger, (10) Make a trial balance after closing. Based on the results of the data anallysis carried out, it is known that Toko Berdikari has not had financial reports in accordance with existing accounting standards. This store only keeps daily records in recording daily financial transactions in the store. This indicates that the store has not implemented the recording of financial statements in accordance with Financial Accounting Standards.Keywords: Financial statements, SAK EMKM
This research aims to apply a Microsoft Excel-based information system to Tellu Silo' MSMEs to support business development in accordance with accounting reporting. The data collection methods used ...were interviews and documentation. The data analysis design used in this research is descriptive qualitative. The population in this research is Tellu Silo' MSMEs in Sinjai Regency. The sample in this research is data on cash receipts and disbursements at Tellu Silo' MSMEs in 2022. The results of research on Tellu Silo' MSMEs are that they do not always record transactions that occur and the recording is still done manually and simply. This will cause problems with financial reports such as cash received not being in accordance with recording, losses, etc. With this SIA, researchers hope that it can help facilitate the recording and presentation of financial reports.
This research aims to analyze the transparency and accountability of village financial management in Ajakkang village, Soppeng Riaja sub-district, Barru district. The variables of this research are ...transparency and accountability in village financial management which are analyzed using indicators that have been adapted in Minister of Home Affairs regulation number 20 of 2018 concerning village financial management. Respondents in this study were the village head, village secretary, village treasurer, BPD chairman and village community. Data collection was carried out using interview and documentation techniques. The data analysis used is qualitative descriptive data analysis. The results of this research indicate that the principle of transparency in village finances management in Ajakkang village, Soppeng Riaja subdistrict, Barru district at the reporting stage was not fully achieved because there were indicators that were not realized so that it was quite in accourdance with Minister of Home Affairs regulation number 20 of 2018. Meanwhile, the principle of accountability in Ajakkang village, Soppeng Riaja sub-district, Barru district, it is also quite appropriate at the planning, implementation, administration and accountability stages in Home Affairs Regulation Number 20 of 2018.
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