Jurnal Ekonomi Ichsan Sidenreng Rappang

DYNAMICS OF REGIONAL BUDGETING: PIERRE BOURDIEU'S ANALYSIS OF POLITICAL FIGHTS AND STAKEHOLDERS' CONFLICT OF INTERESTS

Andi Faisal, Adriansyah Adriansyah, Yulia Yunita Yusuf — Fri, 09 May 2025 00:00:00 +0000

This study aims to analyze the dynamics of budgetary battles between the executive and legislative branches in North Toraja Regency, using Pierre Bourdieu’s theory of habitus and capital as the analytical framework. The regional budgeting process often becomes a battleground between two competing parties seeking favorable budget allocations to advance their political interests. Employing a qualitative case study approach, data were collected through in-depth interviews with local government officials, members of the regional legislature (DPRD), and community leaders directly involved in budget decision-making. The findings reveal that political actors both executive and legislative utilize political capital, social capital, and symbolic capital to advocate for their interests during the budgeting process, which frequently results in political compromises that sacrifice public needs. The use of habitus, shaped by local social and cultural experiences, also plays a significant role in shaping the perceptions and actions of political actors in the budgeting process. The study finds that regional budgeting in North Toraja is influenced not only by public needs but also by personal and group interests, leading to inefficient, non-transparent, and unaccountable budget allocations. This research contributes to a deeper understanding of regional budget dynamics and offers recommendations for improving transparency and accountability in the budgeting process.

REVITALIZATION OF PUBLIC SERVICE AGENCY AT LABUANG BAJI REGIONAL PUBLIC HOSPITAL MAKASSAR USING BALANCED SCORECARD METHOD

Rezki Nurfadillah, Farida Islamiah, Sri Asmirani — Tue, 15 Apr 2025 00:00:00 +0000

This study aims to evaluate the financial and non-financial performance of Labuang Baji Regional General Hospital (RSUD Labuang Baji) in Makassar before and after its transition to a Public Service Agency (BLU/BLUD). The hospital serves as the research object, with a four-year observation period from 2011 to 2014. The years 2011 and 2012 represent the period before becoming a Public Service Agency, while 2013 and 2014 represent the period after the transition.

This research is a qualitative descriptive study using a case study approach. Data analysis was carried out using the Balanced Scorecard method, with data collection strategies including data triangulation, methodological triangulation, and theoretical triangulation. In general, there were no significant differences in strategic approaches before and after becoming a BLU/BLUD, except for differences in the percentage of targets to be achieved.

The findings indicate that the performance of RSUD Labuang Baji improved following its transformation into a Public Service Agency. Financial performance exceeded target expectations, and most non-financial performance indicators also improved and met the established targets. These improvements are reflected in the performance scale results: prior to becoming a BLU/BLUD, the hospital’s performance was rated as "fair" with an average score of 0.40. After the transformation, the performance improved to a "good" category with an average score of 0.67

THE EFFECT OF NET PROFIT MARGIN AND EARNING PER SHARE ON STOCK PRICE AT PT. MANDALA MULTIFINANCE, Tbk

andi sartika, Ifwana Ifwana — Sun, 18 May 2025 00:00:00 +0000

This study aims to examine the influence of Net Profit Margin (NPM) and Earnings Per Share (EPS) on stock prices at PT Mandala Multifinance, Tbk. The types of data used in this research are both qualitative and quantitative, with secondary data serving as the primary data source. The analytical methods employed include multiple linear regression, coefficient of determination (R²), correlation coefficient (R), as well as F-test and t-test. The results show the regression equation as follows: Y = 821.104 + 18.682X₁ + 0.680X₂ + e. The coefficient of determination (R²) is 0.043, and the correlation coefficient (R) is 0.208, indicating a very weak relationship between the independent variables and the stock price. The F-test result shows that the calculated F-value (0.14) is less than the critical F-value (5.14), indicating that NPM and EPS simultaneously have no significant effect on stock prices. Partially, the t-test results show that NPM (t-value = 0.32) and EPS (t-value = 0.12) are both lower than the critical t-value (1.943), suggesting that neither variable has a significant influence on the stock price of PT Mandala Multifinance, Tbk.