Abstract:Desa Ketandan memiliki potensi ekonomi lokal pada sektor pertanian, peternakan, perikanan, usaha mikro, kecil, dan menengah (UMKM), serta wisata. Namun, pemanfaatan potensi tersebut belum terintegrasi secara optimal dengan…
an pengembangan Badan Usaha Milik Desa (BUMDes). Kegiatan pengabdian ini bertujuan memetakan potensi desa secara partisipatif, mengidentifikasi permasalahan BUMDes, dan merumuskan peluang usaha yang relevan melalui Focus Group Discussion (FGD). Kegiatan dilaksanakan pada 29 Juli 2026 di Balai Desa Ketandan dan dihadiri 32 peserta yang berasal dari unsur perangkat desa, pengurus BUMDes, ketua RW, dan masyarakat. Sebanyak 31 peserta memiliki data pre-test dan post test berpasangan lengkap untuk dianalisis. Pelaksanaan kegiatan meliputi diseminasi informasi melalui infografis dan website pemetaan potensi desa, diskusi kelompok terarah, pemetaan partisipatif, presentasi hasil kelompok, serta evaluasi secara deskriptif. Hasil FGD mengidentifikasi lima sektor potensi utama dan empat kelompok permasalahan BUMDes, yaitu komunikasi dan koordinasi, kelembagaan dan tata kelola, pendanaan, serta manajemen risiko. Rata-rata nilai evaluasi meningkat dari 91,83 menjadi 93,98 atau sebesar 2,15 poin (2,34%). Kegiatan juga menghasilkan website dan infografis pemetaan potensi desa sebagai media informasi yang dapat dimanfaatkan secara berkelanjutan. FGD terutama berperan sebagai sarana validasi, konsolidasi informasi, dan perumusan arah pengembangan potensi desa secara kolaboratif.
Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:Sekretariat DPRD Provinsi Jambi masih menggunakan sistem pencatatan tamu secara manual sehingga menimbulkan kesulitan dalam pencarian data, risiko kehilangan data, serta lambatnya penyusunan laporan kunjungan. Penelitian…
ini bertujuan merancang Sistem Informasi Buku Tamu Berbasis Website untuk meningkatkan efektivitas dan efisiensi proses pencatatan serta pengelolaan data tamu. Metode pengembangan yang digunakan adalah Waterfall yang meliputi analisis kebutuhan, perancangan, implementasi, dan pengujian sistem. Sistem dirancang menggunakan PHP, MySQL, dan pemodelan Unified Modeling Language (UML). Hasil penelitian menunjukkan bahwa sistem mampu mempermudah proses registrasi tamu, pengelolaan data tamu, survei kepuasan pelayanan, pengelolaan data pegawai dan unit kerja, serta penyusunan laporan kunjungan secara lebih efektif, efisien, dan terintegrasi.
The Secretariat of the Regional House of Representatives (DPRD) of Jambi Province still relies on a manual guest registration process, resulting in difficulties in data retrieval, the risk of data loss, and delays in generating visitor reports. This study aims to design a web-based guest book information system to improve the effectiveness and efficiency of guest registration and data management. The system was developed using the Waterfall method, which consists of requirements analysis, system design, implementation, and testing. The application was designed using PHP, MySQL, and Unified Modeling Language (UML). The results indicate that the system simplifies guest registration, guest data management, service satisfaction surveys, employee and work unit management, and visitor report generation in a more effective, efficient, and integrated manner.
Abstract:Desa Senggreng, Kecamatan Sumberpucung, Kabupaten Malang, memiliki potensi besar di sektor UMKM, wisata, pertanian, dan fasilitas umum lainnya, namun informasi mengenai potensi tersebut selama ini belum tersaji dalam satu…
u media yang memuat lokasi geografis sekaligus deskripsi objeknya, sehingga masyarakat maupun pihak luar harus mendatangi langsung kantor desa untuk memperoleh informasi. Penelitian pengabdian ini bertujuan mengembangkan Sistem Informasi Geografis (SIG) berbasis web sebagai media informasi potensi Desa Senggreng. Metode yang digunakan meliputi survei lapangan untuk pengambilan titik koordinat menggunakan GPS, pengolahan data spasial dengan QGIS, serta pengembangan sistem menggunakan React.js, Leaflet.js, OpenStreetMap, dan Supabase berbasis PostgreSQL. Hasil pengembangan menunjukkan bahwa website SIG berhasil memetakan sembilan kategori potensi desa, yaitu tempat ibadah, pendidikan, kesehatan, olahraga, laundry, sanggar kesenian, bengkel, minimarket, dan UMKM, dengan fitur pencarian, filter kategori, serta panel administrasi yang memungkinkan perangkat desa mengelola data secara mandiri. Sistem ini diharapkan dapat menyajikan informasi potensi desa secara lebih terintegrasi, mudah diakses, dan berbasis lokasi bagi masyarakat maupun pihak luar.
Abstract:Based on GMTI 2019 data, it shows that until 2030, the number of Muslim tourists (wislim) is projected to reach 230 million worldwide, and in 2024 as many as 8.5 million tourists. This provides an opportunity for Indonesia…
ia to accelerate the development of national halal tourism destinations with global standards for potential destinations, one of which is the Blitar chocolate village. This study aims to determine the development of chocolate village tourist destinations into sharia-based tourist destinations through a qualitative approach, data collected through interviews, and sources from the chocolate village website, observations and documentation, and related subumber sources. Based on the analysis that has been carried out, it can be concluded that the tourist destination of Kampung Chocolate Blitar is an educational tourism by offering 8 kinds of educational packages and family entertainment tours and ecotourism by offering a natural and cultural atmosphere. The measurement of halal tourism in the Blitar chocolate village destination starts from the implementation of tourist destinations that provide benefits and benefits, tourism facilities that are representative and friendly to Muslims as evidenced by CHSE (Cleanliness, Health, Safety, Environment Sustainability) certificates from the Ministry of Tourism and Creative Economy and being a member of the Indonesia Halal in Tourism Association (PPHI), goods and services products have been guaranteed to be halal and avoid disobedience and dishonesty, and the contract applied by susuai is the a'mal contract to employees and the musyarokah and mudhorobah contract to MSME partners and external parties, as well as the ijaroh contract to tourists. From the potential possessed by this chocolate village, the Blitar Chocolate Village destination has great potential to become a sharia-based tourist destination (halal tourism).
Abstract:This study aims to analyze and compare the financial performance of PT Indofood CBP Sukses Makmur Tbk (ICBP) and PT Mayora Indah Tbk (MYOR), two leading companies in the food and beverage subsector listed on the Indonesia…
a Stock Exchange. This research employs a quantitative approach with a descriptive comparative method through financial ratio analysis, including Earnings Per Share (EPS), Price Earnings Ratio (PER), Price to Book Value (PBV), Return on Equity (ROE), Debt to Equity Ratio (DER), and Dividend Yield (DY) for the 2019–2023 period. The study uses secondary data obtained from annual financial reports and the official website of the Indonesia Stock Exchange. The results indicate that PT Indofood CBP demonstrates more stable and efficient financial performance than PT Mayora Indah, particularly in profitability and capital efficiency ratios. Meanwhile, PT Mayora Indah shows promising growth potential but tends to experience fluctuations due to high operating costs and aggressive expansion strategies. The managerial implication emphasizes the importance of balancing operational efficiency and growth strategies to enhance corporate value and long-term investment attractiveness.
Abstract:This study aims to analyze the influence of accountability and transparency in local government financial reports on the achievement of Sustainable Development Goals (SDGs) 11, specifically the indicator of access to decent…
ent and affordable housing in Indonesia. The study used panel data from 31 provinces during the 2021–2024 period with a total of 124 observations. The research data were obtained from the Central Statistics Agency (BPS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of financial reports. Data analysis was conducted using the Generalized Least Squares (GLS) method with a Random Effect Model (REM) approach. The results of the study indicate that accountability has a positive and significant effect on the achievement of SDG 11. These findings indicate that accountable regional financial management can increase the effectiveness of housing and settlement development programs. Transparency also has a positive and significant effect on the achievement of SDG 11, with a stronger effect than accountability. Openness of financial information encourages public oversight of regional budget use and increases the efficiency of development program implementation. The results of simultaneous testing indicate that accountability and transparency together have a significant effect on the achievement of the indicator of access to decent and affordable housing. The research findings support the theory of good governance, which places accountability and transparency as essential elements in improving the quality of local government governance. This study provides an empirical contribution regarding the relationship between local government financial governance and the achievement of sustainable settlement development in Indonesia.
Abstract:This study aims to determine differences in the soundness level of government owned Islamic banks before and after the merger using the Risk Profile, Good Corporate Governance, Earnings, and Capital methods. This study uses…
ses quantitative anda comparative methods with secondary data types in the form of quarterly financial reports obtained from the bank’s official website and www.ojk.co.id. The samples in this research are balance sheets and reports profit and loss of Bank Syariah Mandiri, BNI Syariah, BRI Syariah, and Bank Syariah Indonesia in the 2018-2022 period. Based on the results of research with bro using the RGEC method which consists of Risk Profle with a Non ratio Performing Financing (NPF), and Financing to Deposit Ratio (FDR), Good Corporate Governance with Net Open Position (PDN) ratio, Earnings with gan Return On Asset (ROA) and Capital ratio with the Capital Adequacy Ratio (CAR). The results of the NPF, PDN, ROA, and CAR ratio analysis provide result that there is a significant difference in this ratio before and after the merger. Meanwhile, the FDR ratio shows that there is no difference in the results significant before anda after the merger. Based on research has been carried out, it can be concluded tha Bank Syariah Indonesia is improving after the merger.
Abstract:This research aims to explain the challenges PT PLN (Persero) faced in managing accounts receivable and improving profitability. The research method used is qualitative, with data collection techniques through library research.…
search. The data used are secondary data obtained from books, journals, documents, official websites, or reports on the issues under investigation. The data analysis technique employed is a qualitative analysis using quantitative data as support. The research findings indicate that PLN encounters various challenges in managing accounts receivable and enhancing business profits, such as regulatory issues, competition, and technological changes. Therefore, PLN must develop appropriate strategies to address these challenges and attain a stable and continuously increasing business profit.
Abstract:This study aims to determine the impact of COVID-19 on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This sample was taken from manufacturing companies listed on the Indonesia Stock…
Exchange (IDX) which can be accessed via the website (www.idx.co.id), the research sample was selected using the purposive sampling method of 22 manufacturing companies listed on the Indonesian stock exchange for the 2019-2021 period. The type of data used in this research is quantitative data obtained from financial reports that have been audited and published by manufacturing companies listed on the 2019-2021 Indonesian Stock Exchange. Data collection is done by using Documentation technique. In this research, the data source used is secondary data. The analytical methods used in this study include: Using Descriptive Statistical Tests and Difference Tests (Paired Sample T-Test)
The results of this study indicate that it is concluded that the COVID-19 pandemic has had a significant impact on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. NPM, ROA, and ROE underwent significant changes after the pandemic, indicating a decrease or increase in the financial performance of these companies. These results indicate the need for companies to adapt their business strategy and financial management to face the challenges posed by the COVID-19 pandemic in order to ensure the continuity and profitability of the company in the future.