Abstract:Micro-enterprises play a strategic role in the Indonesian economy, particularly in rural areas. However, limited resources and a low level of financial management understanding often lead to operational cost inefficiencies.…
es. This study aims to analyze the implementation of a cost control system in improving the efficiency of a micro-enterprise, focusing on a grocery business owned by Mrs. Delin in Tuni Hamlet. The study employs a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews and direct observation. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of a simple cost control system through expense recording, budgeting, and expenditure evaluation can improve operational efficiency, as reflected by reduced waste and better cost management. The main challenges in implementing cost control include limited accounting knowledge and informal business management habits. This study is expected to serve as a reference for micro-enterprise owners in improving efficiency through simple and applicable cost control practices.
Abstract:This study aims to empirically analyze the influence of budget participation on the accuracy of profit planning in Micro, Small, and Medium Enterprises (MSMEs) that produce special Ambon souvenirs. The accuracy of profit…
planning is an important indicator of the success of MSME financial management, considering their limited resources and high levels of environmental uncertainty. This study adopts a quantitative approach using a survey method. Primary data was collected through a questionnaire distributed to 30 owners or managers of MSMEs for special Ambon souvenirs, which were selected using purposive sampling. Data analysis was carried out using descriptive statistics and simple linear regression analysis. The results of the study show that budget participation has a positive and significant effect on the accuracy of profit planning. These findings show that the higher the level of involvement of MSME actors in the budgeting process, the more accurate the profit planning will be. This research theoretically contributes to the development of managerial accounting in the context of MSMEs and provides practitioner implications for business practitioners and local governments in improving the quality of MSME financial management.
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level
Abstract:Accelerating cultural heritage data collection in Serang City is a strategic step in efforts to preserve cultural heritage in accordance with the mandate of Law Number 11 of 2010 concerning Cultural Heritage and Government…
nt Regulation Number 1 of 2022 concerning National Registers and Cultural Heritage Preservation, which aims to provide accurate cultural heritage data as a basis for legal protection and preservation policies. Implementation is not optimal, as there are still suspected reserve objects (ODCB) that have not been officially determined. This research identifies the problem, namely, How is the Implementation of Accelerated Cultural Heritage Data Collection in Supporting Cultural Heritage Preservation in Serang City and what are the obstacles. This research uses authority theory and cultural heritage conservation theory as the basis for analysis. The research method used is empirical juridical with a qualitative descriptive approach through literature studies and interviews with related parties. The research results show that the acceleration of data collection has been carried out through activities to identify, verify, and record cultural heritage objects in the Dapobud system. This step, according to regulations, produces more accurate data, so that it can be immediately protected and preserved. However, implementation has not been optimal due to obstacles in the form of limited facilities and infrastructure, budget, human resources, constraints on the Dapobud system, lack of local government support, and community participation. The conclusion is that the implementation of accelerated data collection on cultural heritage in Serang City has made a positive contribution to conservation efforts, even though it still faces obstacles. Recommendations are addressed to the Serang City Government to strengthen budget support, increase human resource capacity, prepare supporting facilities, and encourage collaboration and community participation so that preservation can be sustainable.
Abstract:Yeni Rahmawati 2209050014. Principal Policy and Leadership in Implementing the Independent Learning Curriculum in Banjarbaru State Elementary Schools Dr. Didi Susanto and Dr. Muhammad Yuliansyah. Policy and Leadership The…
The principal has the ability to lead all school resources. SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru found several problems that were almost the same in the two schools, namely: Limited resources, including teacher competency, use of IT, funds, budget allocation and facilities. Principal Policy and Leadership has a very big role in dealing with various problems in implementing the independent learning curriculum.
This research aims to: 1) Identify the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, 2) Analyze the results of the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, and 3) Analyze the supporting and inhibiting factors for the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum.
This research is a qualitative descriptive research using the main instrument of interviews. The data sources in this research are school principals and teachers at SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru. Data analysis uses the Miles and Huberman concept, namely data reduction, data presentation and drawing conclusions.
The results of the research show that: 1) How the Principal's Policy and Leadership in implementing the independent learning curriculum includes: Vision and Mission in Implementing the Independent Learning Curriculum, Policies that support the independent learning curriculum, Leadership periodic collaboration in decision making of the Independent Curriculum 2) Implementation Results by measuring the results of implementation With this policy and leadership, school principals can assess the success and effectiveness of the implementation of the Independent Learning Curriculum and make the necessary adjustments to achieve better results in the future. The principal can evaluate the impact of the implementation of the Independent Learning Curriculum policy and make the necessary adjustments to ensure that all school members get maximum benefits from the implementation of the curriculum. 3) Supporting Factors for the policy and the principal's leadership. The principal's strong and visionary leadership can motivate and direct the entire school community in implementing the independent learning curriculum, Inhibiting Factors Leadership that is less consistent or less committed and budget limitations can hinder the ability to provide facilities.
Abstract:This study aims to explore and analyze the comparative level of regional budget transparency between Pekanbaru City and Bengkalis Regency based on the availability of budget documents, financial reports, and public information…
mation accessibility through official local government websites. The data used are official documents published by the Regional Financial and Development Supervisory Agency (BPKAD), the Regional Public Information Agency (PPID), the Central Statistics Agency (BPS), and local government websites. The literature review indicates that both regions have implemented transparency principles, but Bengkalis has more comprehensive documents available on the PPID portal, while Pekanbaru demonstrates consistent publication of its Regional Government Accountability Report (LKPD) and annual budget documents. This research provides input for local governments to improve the quality of fiscal information disclosure.
Abstract:Waste management problems in Indonesia have become a crucial challenge, especially in major cities. This study aims to analyze the comparative implementation of waste management policies in Pekanbaru City and Padang City…
using the George C. Edward III policy implementation model. This qualitative research with a literature study approach analyzes four variables: communication, resources, bureaucratic structure, and disposition. The results show that Pekanbaru City faces significant constraints in all four variables, with a waste management achievement of 66.49% and even experiencing a waste emergency status in 2025. In contrast, Padang City achieved 94.02% and received various international awards. This difference is caused by more effective policy communication, massive community empowerment through 182 waste banks, strong fiscal commitment with a budget of Rp 70 billion, solid multi-stakeholder coordination, and a high implementer disposition in Padang City.
Abstract:The community has the right to express aspirations, suggestions, and opinions in the village government's execution. The goal of this study is to examine how community rights are implemented and identify barriers to their…
r effective execution in village management. In particular, the preparation of the Draft Village Regulation aims to enhance the implementation of democracy in the Village. The research method employed is empirical legal research, utilizing primary and secondary data collection methods through in-depth observations and interviews. The results are based on field studies and documents from the Gunungsari Village Government, Tajinan District, Malang Regency. A qualitative juridical analysis is then carried out. The study's results show that implementing community rights in expressing aspirations, suggestions, and opinions is crucial in preparing the draft village regulations. In the planning activities for preparing village regulations, participation has been carried out through village deliberations and hamlet deliberations, which have identified inhibiting factors. First, there are still people who do not understand their rights. Second, there are still people who remain indifferent. Third, the community has not been informed about the village authority's plan to create village ordinances. Techniques for conquering difficulties 1). connecting the community's and the village government's perspectives, goals, and tactics. 2) Budgetary support from the village government for improving community human resources through education, training, and courses. 3) Village government programs and activity plans must be oriented towards improving community income and welfare. 4) Improved facilities and infrastructure for disseminating plans for drafting village regulations.
Abstract:This study aims to determine (1) the management of educational facilities and infrastructure in senior high schools throughout Merauke Regency. (2) Identify factors supporting the management of educational facilities and…
infrastructure in senior high schools throughout Merauke Regency. (3) Identify factors inhibiting the management of educational facilities and infrastructure in senior high schools throughout Merauke Regency. This study is a qualitative study. Data collection techniques used observation, interviews, and documentation. Data validity was verified using source triangulation and technical triangulation. Data analysis included data condensation, data presentation, and conclusion drawing. The results of this study show that (1) management of educational facilities and infrastructure in high schools throughout Merauke Regency has been carried out. This has been done in SMAN 1 Merauke, SMAN 2 Merauke and KPG Khas Papua Merauke. This is done by managing BOS funds, managing facilities and infrastructure such as providing fans in each class and conducting workshops for teachers to improve their abilities in the teaching process and the quality of education. Supporting factors for management of educational facilities and infrastructure in high schools throughout Merauke Regency such as in SMAN 1 Merauke, namely the principal has a high commitment to managing and prioritizing infrastructure, in SMAN 2 Merauke such as recruiting competent teachers in their fields, in KPG Khas Papua Merauke such as the commitment of solid leadership & team, collaborative culture. Inhibiting factors for the management of facilities and infrastructure in improving the quality of education in high schools throughout Merauke Regency, such as at SMAN 1 Merauke, are many old and damaged infrastructure, at SMAN 2 Merauke, such as disagreements regarding the policies made, at KPG Khas Papua Merauke, such as budget limitations & price/logistics fluctuations.
Abstract:The development of digital technology brings both challenges and opportunities for families in managing household finances. Low financial literacy and limited use of technology have caused some families to struggle in achieving…
hieving financial independence. This community service activity aims to enhance family financial independence through socialization, digital financial literacy training, and technology-based business mentoring. The implementation methods include problem identification, delivery of financial literacy materials, practical use of digital financial applications, and online entrepreneurship assistance. The results show an increase in families’ knowledge of budgeting, saving, and utilizing digital platforms to generate additional income. Thus, this program contributes to the creation of more financially independent families in the digital era.