Abstract:Improving Financial Literacy and Management Skills of Fisherman Groups Through Practical Accounting Education (Case Study: Seri Village, Ambon City) This community service program (PkM) aims to empower the fisherman groups…
oups in Seri Village, Ambon City, by enhancing their basic financial literacy and management skills using a practical accounting education approach. Weak financial management skills, especially in managing the fluctuating catch yields and income, are often the main obstacle to achieving economic stability and growth in the fisheries sector.
The implementation method utilized was participatory and application-based training and mentoring, tailored to the income and expenditure patterns of the fishing community. The program involved a series of workshops that simplified basic accounting concepts, such as transaction recording. The effectiveness of the program was measured by comparing the results of a pre-test and post-test to gauge the increase in knowledge, as well as through observation and questionnaires to assess changes in financial management behavior.
The results showed a significant increase in the understanding of financial management concepts among the Seri Village fishermen, evidenced by the improvement in the average post-test scores. Post-training mentoring also demonstrated positive changes in financial management practices, including the ability to set aside savings for boat/gear maintenance and the ability to control daily debt.
In conclusion, practical accounting education is an effective and crucial instrument in community empowerment programs, particularly for the fishing sector. This PkM successfully equipped the fishermen with practical tools to make better and more planned financial decisions, directly contributing to the improvement of economic independence and the well-being of the fishing families.
Abstract:The purpose of this research is to analyze the management of the Village Revenue and Expenditure Budget (APBDes) in Marisa District. This study limits its focus to the aspects of planning, allocation, implementation, supervision…
ervision and accountability, and reporting of APBDes. This research employs a quantitative method with a descriptive approach. The research population comprises all village officials in Marisa District, totaling 110 individuals, and the sample was drawn using a saturated sampling (census) technique. Data was collected through questionnaires completed by the Village Government. The research findings indicate that the overall management of APBDes in Marisa District is generally very good. APBDes planning is assessed as very good, characterized by transparency in village deliberations, effectiveness in addressing community problems and needs, and alignment of the Village Medium-Term Development Plan (RPJMDes) with community aspirations. Sources
Abstract:Good APBD management will have a positive impact on all levels of society, the hope of the Indonesian people. The problem formulation in this research is: 1. How can the principles of good governance be applied in administering…
stering the South Konawe Regency APBD? 2. What factors influence the implementation of South Konawe Regency APBD management? The objectives of this research are 1. To determine the application of good governance principles regarding transparency, legal compliance and accountability in regional financial management at the South Konawe Regency Regional Financial and Asset Management Service. 2. To find out the factors that influence the implementation of good governance in the management of the South Konawe Regency APBD. The advantages of this research are: 1. Conceptually, the results of this research are expected to improve and expand scientific understanding, especially in the study of financial management.2. In terms of implementation, it is hoped that the results of this research can provide input and suggestions to the South Konawe Regency Regional Financial and Asset Management Service so that transparency, compliance and accountability can be achieved in carrying out its functions and responsibilities.3. Methodologically, it can take the form of a study in the context of developing a research methodology that meets the practical and theoretical requirements of development administration studies. The research results show that the application of good governance principles in APBD management in South Konawe Regency has not met our expectations..
Abstract:Bankruptcy risk is a critical issue for publicly listed companies as it may threaten business sustainability and undermine investor confidence. This study aims to examine the effects of asset growth, revenue growth, market…
et valuation, property, plant and equipment (PPE), goodwill, and research and development expenditure on bankruptcy risk, proxied by the Altman Z-score, among publicly listed companies in ASEAN countries. The study employs a quantitative approach using secondary data obtained from 1,354 non-financial firms listed in Indonesia, Malaysia, Thailand, Singapore, and the Philippines over the 2015–2023 period, yielding a total of 7,726 firm-year observations. Data were analyzed using a fixed-effects panel regression model. The findings reveal that asset growth and goodwill exert a positive and significant effect on the Altman Z-score, whereas research and development expenditure has a negative and significant effect. Revenue growth demonstrates a marginally positive influence, while market valuation and PPE do not exhibit a significant effect on bankruptcy risk. These results suggest that corporate financial stability is determined not only by financial factors but also by the quality of strategic resources and firms’ adaptive capabilities. The novelty of this study lies in the integration of the Resource-Based View and Dynamic Capabilities Theory perspectives into a bankruptcy prediction framework for publicly listed companies across ASEAN countries.
Abstract:The pilgrimage to Mecca, known as Hajj, is a significant religious obligation for Muslims around the world. Indonesia, with its large Muslim population, annually sends a substantial number of pilgrims to perform Hajj. This…
is study conducts an evaluation of the policy regarding the organization of Hajj and assesses its implications on the government expenditure of Indonesia for the year 2023. The evaluation focuses on the efficiency, effectiveness, and financial sustainability of the current policy, considering factors such as Hajj quota management, transportation, accommodation, and associated services. The study aims to provide insights into how the Hajj policy impacts the Indonesian government's fiscal allocation and overall budgeting, shedding light on potential areas for improvement and optimization of resources in the future. The findings of this research contribute to better policy formulation and decision-making processes, ultimately aiming to enhance the overall management of Hajj and optimize government expenditure.
Abstract:Abstract: The Family Hope Program (PKH) is a government program in the form of cash for Very Poor Households (RTSM) whose qualifications are met related to efforts to improve human quality, not in the field of education…
but also health. In the short term, the PKH program is calculated to reduce the expenditure of poor families and reduce poverty in the long term. To receive the PKH Program) the government has set several criteria, including income, house ownership status, house size, floor type, roof, wall, and type of water source. As for the way to do the settlement of the criteria that have been set, namely by utilizing the Data Mining technique through the Naïve Bayes method. The dataset in this study is the data of recipients of the 2020 Family Hope Program as many as 82 samples. The results of the classification modeling with the Naïve Bayes Algorithm produce precision values for the positive class 100%, for the negative class 77%, the recall value for the positive class 80%, for the negative class 100%, the f1-score value for the positive class 89%, for the negative class 87%, and 88% accuracy value. The purpose of this research is to help the Social Service in classifying the recipients of the Family Hope Program (PKH).
Keywords: The Family Hope Program; Data Mining; Naïve Bayes
Abstrak: Program Keluarga Harapan (PKH) merupakan program pemerintah dalam bentuk tunai untuk Rumah Tangga Sangat Miskin (RTSM) yang kualifikasinya terpenuhi terkait dengan upaya peningkatan kualitas manusia tersebut bukan dalam bidang pendidikan tetapi juga kesehatan. dalam jangka pendek Program PKH diperhitungkan bisa mengurangi biaya pengeluaran keluarga miskin serta mengurangi kemiskinan dalam jangka panjang. Untuk menerima Program PKH) pemerintah sudah menetapkan beberapa kriteria, diantaranya Penghasilan, Status Kepemilikan Rumah, Ukuran Rumah, tipe Lantai, Atap, Dinding, serta jenis sumber air. Adapun cara untuk melakukan penyelesaian terhadap kriteria yang sudah ditetapkan yaitu dengan memanfaatkan teknik Data Mining melalui Metode Naïve Bayes. Dataset dalam penelitian ini adalah data penerima Program Keluarga Harapan tahun 2020 sebanyak 82 sampel. Hasil pemodelan klasifikasi dengan Algoritma Naïve Bayes menghasilkan besaran nilai precision untuk kelas positif 100%, untuk kelas negatif 77%, nilai recall untuk kelas positif 80%, untuk kelas negatif 100%, nilai f1-score untuk kelas positif 89%, untuk kelas negatif 87%, dan nilai akurasi 88%. Tujuan dilaksanakannya penelitian ini adalah untuk membantu Dinas Sosial mengklasifikasikan penerima Program Keluarga Harapan (PKH).
Kata kunci: Program Keluarga Harapan; Data Mining; Naïve Bayes
Abstract:Abstract: Susenas is one of the important household socio-economic data sources in Indonesia. Susenas has become the main reference for meeting the needs of the government in implementing national development so that it…
is in line with the National Medium Term Development Plan (RPJMN), nine priority agendas or nawacita and the goals of Sustainable Development. A survey is a method of collecting data by giving questions to respondents. a survey is the best way to get correct information and the results can be justified. In the process of collecting PMTB survey data, which is carried out by partner officers, it is still implementing a manual system where partner officers come to the company / business under the form to fill in the company's income and expenditure data, and then the partner returns to the ledger to be analyzed by the Balance Sheet officer, the author intends to create a web-based system that is considered to provide an effective solution and can be used as a tool for PMTB data collection using the interview research method and direct observation to the Medan City BPS office.
Keywords: BPS (Badan Pusat Statistik), PMTB, Survei, User, Web
Abstrak: Susenas merupakan salah satu sumber data sosial ekonomi rumah tangga yang penting diindonesia. Susenas telah menjadi rujukan utama untuk memenuhi kebutuhan pemerintah dalam mengimplementasikan pembangunan nasional agar sejalan dengan Rencana Pembangunan Jangka Menengah Nasional (RPJMN), sembilan agenda prioritas atau nawacita dan tujuan Pembangunan Berkelanjutan. Survei adalah metode pengumpulan data dengan memberikan pertanyaan – pertanyaan kepada responden. survei merupakan cara terbaik dalam mendapatkan sebuah informasi yang benar dan dapat dipertanggungjawabkan hasilnya. Dalam proses pengumpulan data survei PMTB yang dilakukan oleh petugas mitra masih menerapkan sistem manual yang mana petugas mitra datang ke perusahaan/usaha membawah formulir pengisian data pendapatan dan pengeluaran perusahaan, dan selanjutnya mitra kembali menulis ke buku besar untuk dapat di analisa oleh petugas Neraca, penulis bermaksud membuat suatu sistem berbasis web yang dipandang dapat memberikan solusi yang efektif serta dapat dijadikan sebagai alat pendataan PMTB dengan menggunakan metode penelitian wawancara dan observasi langsung ke kantor BPS Kota Medan.
Kata kunci: BPS (Badan Pusat Statistik), PMTB, Survei, User, Web
Abstract:Abstract: The Financial Management Unit (UPK) is one of the managing units of financial activities. One of its tasks is to bring together people who have the same needs or types of businesses to form business groups. The…
UPK is also tasked with channeling and developing government aid funds for the development of micro enterprises in each kelurahan. Government through the Ministry of Public Works and Public Housing continue to develop the capacity of the community through various types of training that are scheduled each year. One of training forms conducted is financial management training for the Financial Management Unit located in 25 urban subdistricts of East Kisaran and West Kisaran District. This financial management training is considered very important because UPK capacity building is needed in performing its duties as a financial management unit. The purpose of this Community Service activity is to improve the knowledge of UPK on Financial Management so that it can be applied to the community, to be able to do the recording of income and expenditure with good and detailed, to give reference to UPK in order to be able to educate financial management to community and introduce MYOB application for UPK. The result of this activity is the implementation of Community Service activity which attended by UPK as many as 48 people.
Keywords: UPK, Financial, Management,MYOB
Abstrak: Unit Pengelola Keuangan (UPK) merupakan salah satu unit pengelola kegiatan keuangan. Salah satu tugasnya adalah menghimpun masyarakat yang memiliki kebutuhan atau jenis usaha yang sama untuk membentuk kelompok-kelompok usaha. UPK ini juga bertugas menyalurkan serta mengembangkan dana bantuan pemerintah untuk pengembangan usaha mikro di masing-masing kelurahan.Pemerintah melalui Kementerian Pekerjaan Umum dan Perumahan Rakyat terus melakukan pengembangan kapasitas masyarakat melalui berbagai jenis pelatihan yang diagendakan setiap tahun. Salah satu bentuk pelatihan yang dilakukan adalah pelatihan pengelolaan keuangan bagi Unit Pengelola Keuangan yang berada di 25 kelurahan Kecamatan Kisaran Timur dan Kecamatan Kisaran Barat. Pelatihan pengelolaan keuangan ini dipandang sangat penting karena, pengembangan kapasitas UPK sangat dibutuhkan dalam menjalankan tugasnya sebagai unit pengelola keuangan. Tujuan dilakukannya kegiatan Pengabdian Masyarakat ini adalah untuk meningkatkan pengetahuan UPK terhadap Pengelolaan Keuangan sehingga dapat diterapkan ke masyarakat, untuk dapat melakukan pencatatat pemasukan dan pengeluaran dengan baik dan rinci, untuk memberikan acuan kepada UPK agar mampu melakukan edukasi pengelolaan keuangan kepada masyarakat dan mengenalkan aplikasi MYOB bagi UPK .Hasil kegiatan ini adalah terlaksananya kegiatan Pengabdian Masyarakat yang dihadiri UPK sebanyak 48 orang.
Kata kunci: UPK, Keuangan, Manajemen, MYOB
Abstract:Abstract: Welfare is one of the things that determines the progress of a region, to achieve the welfare of its people, especially in the economic sector, a technique is needed to measure welfare that continues to change.…
This study aims to analyze the differences in the level of community welfare in Central Java Province by grouping regions based on several indicators. Grouping is done using data from various sources that include the main indicators of welfare. The method used in this study uses the K-Means data mining algorithm to group regional data according to their level of welfare. The results of the analysis divide the regions into three categories: Medium Welfare Level, which includes Banyumas, Purworejo, Boyolali, Klaten, Sukoharjo, Karanganyar, Sragen, Kudus, Jepara, Demak, Semarang, Kendal, and Pekalongan City and Tegal City, High Welfare Level, consisting of Magelang City, Surakarta City, Salatiga City, and Semarang City; and Low Welfare Level, covering Cilacap, Purbalingga, Banjarnegara, Kebumen, Wonosobo, Magelang, Wonogiri, Grobogan, Blora, Rembang, Pati, Temanggung, Batang, Pekalongan, Pemalang, Tegal, and Brebes Regencies. The findings show that the C2 region has a longer average length of schooling, higher per capita expenditure, and better HDI, reflecting a higher quality of life. This study provides an overview of welfare inequality in Central Java Province and suggests the need for more focused policies to improve the quality of life in each category of region.
Keywords: clustering; k-means; welfare
Abstrak: Kesejahreraan merupakan salah satu hal yang menentukan kemajuan suatu wilayah, untuk mencapai kesejahteraan masyarakatnya terutama di bidang ekonomi di perlukan teknik untuk mengukur kesejahteraan yang terus berubah, Penelitian ini bertujuan untuk menganalisis perbedaan tingkat kesejahteraan masyarakat di Provinsi Jawa Tengah dengan mengelompokkan wilayah berdasarkan beberapa indikator. Pengelompokan dilakukan menggunakan data dari berbagai sumber yang mencakup indikator-indikator utama kesejahteraan. Metode yang di gunakan dalam penelitian ini menggunakan algoritma data mining K-Means untuk mengelompokkan data wilayah menurut tingkat kesejahteraannya. Hasil analisis membagi wilayah menjadi tiga kategori: Tingkat Kesejahteraan Sedang, yang mencakup Kabupaten Banyumas, Purworejo, Boyolali, Klaten, Sukoharjo, Karanganyar, Sragen, Kudus, Jepara, Demak, Semarang, Kendal, serta Kota Pekalongan dan Kota Tegal, Tingkat Kesejahteraan Tinggi, terdiri dari Kota Magelang, Kota Surakarta, Kota Salatiga, dan Kota Semarang; dan Tingkat Kesejahteraan Rendah, mencakup Kabupaten Cilacap, Purbalingga, Banjarnegara, Kebumen, Wonosobo, Magelang, Wonogiri, Grobogan, Blora, Rembang, Pati, Temanggung, Temuan menunjukkan bahwa wilayah C2 memiliki rata-rata lama sekolah yang lebih panjang, pengeluaran per kapita yang lebih tinggi, dan IPM yang lebih baik, mencerminkan kualitas hidup yang lebih tinggi. Penelitian ini memberikan gambaran tentang ketidakmerataan kesejahteraan di Provinsi Jawa Tengah dan menyarankan perlunya kebijakan yang lebih terfokus untuk meningkatkan kualitas hidup di setiap kategori wilayah.
Kata Kunci: clustering; k-means; kesejahteraan
Abstract:Abstract : In building community economic independence, each year DISKOPDAGIN provides micro business loans sourced from the Asahan Regency Regional Revenue and Expenditure Budget (APBD) funds which aim to help strengthen…
n capital for micro business actors. However, in providing micro business credit, certain conditions or criteria are required so that the DISKOPDAGIN can determine whether the customer receiving the micro business loan is eligible to receive credit or not. The problem that is often faced by the Department of Industry and Trade at this time is the difficulty in making decisions to determine recipients of micro business loans. The purpose of this research is to facilitate the Department of Industry and Trade in selecting micro business credit customers. The Simple Additive Weighting (SAW) method in this study aims to select the best alternative from a number of alternatives to be used based on specified criteria. The results of this study are micro business credit decision support systems, where the application of this system shows that the results of the ranking process with the SAW method are the same if calculated manually. The calculation uses 7 criteria where the highest alternative is the Asmah alternative (A7) with a preference value of 1.
Keywords: decision support system; micro business credit; simple additive weighting;
Abstrak: Dalam membangun kemandirian ekonomi masyarakat, tiap tahunnya DISKOPDAGIN mengadakan kredit usaha mikro yang bersumber dari dana Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Asahan yang bertujuan untuk membantu penguatan modal kepada pelaku usaha mikro. Namun dalam memberikan kredit usaha mikro juga mempunyai syarat-syarat atau kriteria tertentu agar pihak DISKOPDAGIN dapat menentukan apakah nasabah penerima kredit usaha mikro tersebut layak menerima kredit atau tidak. Permasalahan yang sering dihadapi oleh pihak DISPERINDAG saat ini ialah kesulitan dalam mengambil keputusan untuk menentukan penerima kredit usaha mikro. Tujuan dari penelitian ini untuk memudahkan pihak DISPERINDAG dalam menyeleksi nasabah kredit usaha mikro. Metode Simple Additive Weighting (SAW) dalam penelitian ini bertujuan untuk menyeleksi alternatif terbaik dari sejumlah alternatif yang akan digunakan berdasarkan kriteri yang ditentukan. Hasil penelitian ini sistem pendukung keputusan kredit usaha mikro, dimana penerapan sistem ini menunjukkan bahwa hasil dari proses perangkingan dengan metode SAW sama jika dihitung secara manual. Perhitungan menggunakan 7 kriteria dimana alternatif yang tertinggi adalah alternatif Asmah (A7) dengan nilai preferensi 1.
Kata Kunci: kredit usaha mikro; sistem pendukung keputusan; simple additive weighting;