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Akhsan Akhsan
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF FIXED ASSET MANAGEMENT BASED ON THE MINISTRY OF HOME AFFAIRS REGULATION NUMBER 19 OF 2016 IN PAREPARE CITY Akhsan Akhsan; Andi Hikmah
Journal AK-99 Vol. 2 No. 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.807 KB) | DOI: 10.31850/ak99.v2i2.1989

Abstract

This study aims to determine the management of fixed assets in Parepare City based on Ministry of Home Affairs Regulation Number 19 of 2016. It is hoped that the results of this study can become a source of reference for further researchers as well as information for the Government of ParepareCity. The data collection techniques used are documentation, observation, interviews, literature study and internet media with data sources was personal paper and place. The analytical technique used is descriptive qualitative analysis. The results of the study showed that in the management of regional property in the Badan Keuangan Daerah in Parepare City, it refers to the Ministry of Home Affairs Regulation Number 19 of 2016 about the management of regional property. Management of regional property at Badan Keuangan Daerah in Parepare City is carried out starting from planning, procurement, use, utilization, security and maintenance, appraisal, transfer, destruction, write-off, administration as well as supervision and control as stated in the Ministry of Home Affairs Regulation Number 19 of 2016. The inhibiting factor in the capital expenditures managementis the uneven quality of human resources, so that there are still human resources who have not dominate the guidelines for managing the regional property.
Analysis Of The Financial Performance Of The Regional Government Of Sidenreng Rappang Regency Before And After Obtaining Fair Opinion Without Exemption (WTP) Akhsan Akhsan; Anwar Talib; Hasriana Sabri
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.637 KB) | DOI: 10.31850/ak99.v3i1.2267

Abstract

This study aims to determine a comparison of the financial performance of the regional government of Sidenreng Rappang district based on the independence ratio, effectiveness ratio, efficiency ratio, spending harmony ratio, and growth ratio. The data collection technique used in this study is Documentation. The data analysis technique in this study is a quantitative descriptive technique and analysis of financial performance ratios in the form of independence ratios, effectiveness ratios, efficiency ratios, spending harmony ratios, and growth ratios. The results showed that the level of independence indicated that Sidenreng Rappang District before and after WTP was categorized as instructive independence or where the role of the central government was still dominant compared to the role of the regions themselves. The effectiveness ratio shows that Sidenreng Rappang District before WTP and after WTP is categorized as ineffective because the average value is below 100%, this shows that the financial performance of Sidenreng Rappang Regency has not been able to achieve the goals or targets that have been set or planned. The efficiency ratio shows that Sidenreng Rappang District before WTP and after WTP is categorized as Efficient, this shows that the local government has been careful in calculating the costs incurred. The growth ratio shows that the percentages of Sidenreng Rappang Before WTP and After WTP experienced unstable percentages because the available data was still fluctuating. This is caused by the target factor and the realization of regional income receipts that vary each year. From the results of the study it is said that the hypothesis Ha is accepted and Ho is rejected or there is no difference in the financial performance of the Regional Governments before and after WTP in Sidenreng Rappang Regency.
ANALISIS KINERJA KEUANGAN PEMERINTAH DESA LEMBANG MESAKADA KABUPATEN PINRANG Avner Santhi; Akhsan Akhsan; Rika Rahma
Journal AK-99 Vol. 3 No. 2 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v3i2.2656

Abstract

Kinerja keuangan pemerintah desa yaitu suatu kemampuan dimiliki desa dalam menggali, mengelola dan memanfaatkan potensi keuangan asli desa dalam mendukung jalannya sistem pemerintahan, pelayanan masyarakat, dan pembangunan desanya agar tidak memiliki kebergantungan sepenuhnya kepada pemerintah pusat serta mempunyai kebebasan penuh menggunakan/memanfaatkan dana bagi kepentingan masyarakat desa untuk batas-batasan yang ditetapkan peraturan perundang-undangan yang berlaku. Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan Pemerintah Desa Lembang Mesakada Kabupaten Pinrang. Adapun Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi dan wawancara. Sampel dalam penelitian ini berjumlah 3 orang yaitu kepala desa, bendahara dan sekretaris desa dan Masyarakat. Teknik analisis data dalam penelitian ini adalahdeskriptif kualitatif. Hasil dalam Penelitian ini menunjukkan bahwa kinerja keuangan Pemerintah Desa Lembang Mesakada tahun anggaran 2020-2022 berdasarkan tiga rasio keuangan yaitu rasio efektivitas yang di kategorikan sudah sangat efektif, berdasarkan rasio efisiensi yang di kategorikan masih kurang efisien, dan berdasarkan rasio pertumbuhan mengalami penurunan pendapatan asli desa dengan kategori rendah.
ANALISIS PENGARUH BAHAN BAKU, MODAL DAN TENAGA KERJA TERHADAP PRODUKSI BATU NISAN DI KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG Akhsan Akhsan; Fajar Ladung; Nurfazila Nurfazila
Cateris Paribus Journal Vol. 1 No. 2 (2021): Cateris Paribus journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

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Abstract

The industrial sector makes a very important contribution to employment. The increasing number of residents will at the same time increase the number of workers in industrial areas to encourage the creation of various economic activities to meet the needs of life. The purpose of this study was to analyze and determine the factors that influence the production of tombstones in the Maritengngae District, Sidenreng Regency Rappang. The variables observed in this study were the production of tombstones (Y), raw materials (X1), capital (X2), and labor (X3). The type of research used is quantitative research. Where the data used in the form of primary data was obtained through questionnaires and analyzed by multiple linear regression analysis techniques with SPSS version 24 application program to analyze the effect of tombstone production in Sidenreng Rappang District, Maritengngae District. The results of this study found that the variables of raw materials, capital, and labor had a significant effect on the tombstone production variable.
ANALISIS DAN EVALUASI PERENCANAAN KEGIATAN DAN ANGGARAN DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA PAREPARE PADA TAHUN 2019 Akhsan Akhsan; Anwar Talib; Dinda Nur Fadhilah Dahlan
Cateris Paribus Journal Vol. 2 No. 1 (2022): Cateris Paribus journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

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Abstract

Improved economic conditions are inseparable from the important role of infrastructure. Development activities, rehabilitation, maintenance and operational subsidies have succeeded in improving the accessibility, capacity, quality, and range of services of various infrastructures, which in turn are able to provide support to various economic sectors such as agriculture, processing industry, trade and regional development. This research aims to find out the effectiveness of the implementation of the Activity Plan and Budget in the Office of Public Works and Spatial Planning of Parepare City in 2019. The subjects of the study are the Program and Finance Sub-Section of the Parepare City Office of Public Works and Spatial Planning, Data collection techniques bymeans of observation, interview and documentation. The data analysis techniques used are qualitative descriptive analysis and standard measures of effectiveness. The results of the study stated that the implementation of activities at the Office of Public Works and Spatial Planning of Parepare City can be said to be quite effective and very effective
Co-Authors Andi Hikmah Anwar Talib Avner Santhi Dinda Nur Fadhilah Dahlan Hasriana Sabri Ladung, Fajar Nurfazila Nurfazila Rika Rahma