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Abdul Aziz

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2023 International Forum of Researchers and Lecturers

Corruption is a form of dishonesty or criminal act committed by a person or an organization entrusted with a position of power, to obtain illicit profits or abuse of power for one's personal gain. Corruption can involve a wide range of activities including bribery, influence peddling and embezzlement and may also involve practices that are legal in many countries. Political corruption occurs when officials or other government employees act in an official capacity for personal gain. Corruption is most common in kleptocracy, oligarchy, drug-state, and mafia state. Corruption and crime are endemic sociological events that occur with regular frequency in almost all countries on a global scale in varying degrees and proportions. The latest data shows that corruption is on the rise. Each country allocates domestic resources for the control and regulation of corruption and crime prevention. The strategies undertaken in order to fight corruption are often summarized in the term anti-corruption. In addition, global initiatives such as the United Nations Sustainable Development Goals also have targets that are expected to substantially reduce corruption in all its forms.

Sri Waluyo; Fatimah Nur Arifah; Ratih Laily Nurjanah

Jurnal Pengabdian Masyarakat Indonesia Sejahtera 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The inclining situation of the Covid-19 pandemic has also pushed back the tourism economy, including hospitality. The purpose of this activity is to carry out community service activities with the general theme of capacity building at Kasuari Exotic Resort located in Bandongan Subdistrict, Magelang Regency, Central Java Province. The topics conveyed were about digital marketing and English for hotels. The target participants were management and staff at Kasuari Exotic Resort. This activity lasted for 3 (three) months starting from November 2022 to January 2023 in accordance with the agreement of both parties. This activity was carried out entirely in the Kasuari Exotic Resort Meeting Room. This activity involving a team of lecturers and students and the management and staff assigned from Kasuari Exotic Resort as participants. The materials given were Photography, Videography, English for Hospitality, Tourism Finance Management, E-Business, E-Commerce, Basic Web and SEO, and Digital Marketing

Pandawana, I Dewa Gede Agung; I Gede Yudha Partama; Dewa Gede Agung Gana Kumara; I Nyoman Widhi Adnyana

Jurnal Pengabdian Masyarakat Indonesia Sejahtera 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Kukuh Village in Kerambitan District has a hilly topography, large rivers, and high rainfall, which makes the area prone to disasters, especially floods, landslides, and extreme weather. In order to overcome these problems, the Community Service Program (PKM) aims to: 1) create a Disaster Prone Map, Safe Zone Map, Evacuation Route Map, and Temporary Refuge Map; 2) build an informative, interactive, effective, and efficient village disaster information system based on digital technology; 3) organize counseling and training on disaster management to improve community preparedness; 4) provide disaster support tools. The implementation of the community partnership program uses the Knowledge Transfer approach through counseling and training, Technology Transfer through participatory mapping, and Diffusion of Science and Technology through the creation of the SIKADEK application (Kukuh Village Disaster Information System). The PKM results include a Disaster Map that is integrated with the SIKADEK application as a Disaster WebGIS feature, including weather information, distribution of disaster-prone areas, disaster history, and Balinese lunar calendar information (Sasih). Training and counseling increased the capacity of Pokdarwis with knowledge about disaster-prone locations, safe zones, rallying points, evacuation routes, utilization of disaster features in the SIKADEK application, as well as knowledge about disasters, vulnerable areas, management, and disaster mitigation. In addition, disaster support facilities such as signs, water rescue packages, and first aid packages have been fulfilled through this activity.

Bambang Irjanto; Heri Winarto

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2023 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Somongari Village is a village in Purworejo Regency and currently Somongari Village is entering the tourist village development stage. However, there are obstacles that make the tourism village development program in Somongari Village less than optimal. These obstacles include not having properly implemented the tourism village roadmap listed in the Village RPJMD, the need to develop a network of partnerships with other parties to develop tourism villages, the need to strengthen village organizations (such as KWT, BUMDes and Karang Taruna). For this reason, a Community Service Program is being carried out with output targets: 1). There is a potential roadmap for agrotourism villages in the Somongari tourist village. 2). There is an increase in organizational capacity in the village in the context of managing and developing tourist villages in Somongari Village. Stages in activities: 1). Activity planning. The service team invited Pokdarwis administrators and the local village government. 2). Activity process. This stage is aimed at finding out the level of understanding of the mentoring participants along with feedback in the form of questions from the training participants who have received knowledge transfer regarding the potential of the village and what will be developed as a tourist village. 3). End of activity. Evaluation is carried out to measure the success of all mentoring programs. The activity success indicator was determined to be 80% of participants able to implement material to strengthen and improve the tourist village in Somongari Village.

Adriansyah Adriansyah; I Wayan Bela Siki Layang

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2023 Pusat Riset dan Inovasi Nasional

The spread of crime in cyberspace does not escape the crime of pornography, taking advantage of the large storage capacity that Telegram offers has provoked a number of ignorant people to use this social media to spread paid pornographic content. The purpose of this study is to examine and understand what criminal liability and compensation can be imposed on perpetrators of spreading and buying and selling negative content in the Telegram application. Writing scientific journal articles uses a normative research methodology, in which this research uses a statutory approach. The results of the study show that criminal liability that can ensnare perpetrators of pornographic crimes is regulated more specifically based on the principle of lex specialis derogate lex generalis in Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning Information and Electronic Transactions.    

Asep Mulyana

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

This research is motivated by the still not maximal local revenue in the city of Banjar. This is indicated by the low quality of human resources, lack of socialization, low innovation, weak level of supervision and low stakeholder support from various parties in collaborating. Research is focused on studies using the theoretical approach of Emerson, Nabatchi & Balogh (2011), namely the Collaborative Governance Regime (CGR) model through 1). System context dimension 2). Drivers dimensions include (leadership, incentive consequences and interdependence), and 3). The dynamics of collaboration (Principled Engagement, shared motivation, and capacity for joint action). With the aim of the research to examine and analyze the implementation and the constraints that have caused it to be ineffective, as well as an effective strategy for implementing collaborative governance in increasing Regional Original Income in the City of Banjar. The research method uses descriptive analysis with a qualitative research approach. Data collection techniques through interviews, literature studies and observation. The research results show: 1). The implementation of collaborative governance in increasing Local Own Revenue in the City of Banjar on the dynamics dimension of collaboration can be said to have not run optimally, more concrete efforts are still needed related to motivation, awareness, work systems and technical policy support while on the system context and drivers dimensions concerning the availability of resources resources, and budget constraints as well as the level of supervision has been carried out optimally. 2). Obstacle factors in the implementation of collaborative governance in increasing Local Revenue in the City of Banjar, namely the low level of communication and coordination; lack of human resources and budget, lack of technical regulatory support regarding the involvement of stakeholders (private parties and community leaders); as well as the low support and commitment of policy makers from members of the legislature, regional tax-producing apparatus organizations, and stakeholders (private parties and community leaders). 3). Collaborative governance strategies in increasing effective Regional Original Revenue (PAD) in Banjar City are aggressive growth strategies by maintaining the previous strategy and optimizing the strengthening of the second availability of human resources, budget and infrastructure; maximizing the clarity of Standard Operating Procedures (SOP), regarding tax collection, support from the private sector and other OPDs, as well as optimizing the involvement of cross-sectoral collaboration (government, private parties and community leaders) through Collaborative Governance in the City of Banjar.

Ummu Najwa; Rohayatul Akyani; Armaelis Arfani; Elsa Tiara; Gunawan Aji

Journal of Management and Social Sciences 2023 CV. Aksara Global Akademia

Increasingly sophisticated technological developments have an impact on the world of work, such as the world of Sharia accounting. This study aims to analyze the opportunities and challenges of Islamic accountants in the digital era and the strategies carried out by state Islamic religious universities so that they can produce a generation of Islamic accountants who are able to keep up with this digitalization flow. The research method used is a qualitative approach and data sources were obtained through a literature review. The results of this study state that the influence of digital technology in the world of Sharia accounting will create opportunities and challenges that Sharia accountants must be prepared to face. Starting from the opportunity for a new work system for the Islamic accounting profession itself to the challenges that later Islamic accountants must be ready to compete with sophisticated technology. It is a big record for every agency that gave birth to a generation of Sharia accountants in the current era of digitalization. They are required to be able to produce a generation of accountants with quality, integrity, and capacity in their field. Therefore, several strategies that can be used include preparing quality human resources by preparing a platform for human resource development, increasing leadership and teamwork skills, and the need for new literacy to prepare more competitive Sharia accounting graduates.

Rita Laba’ada; Windriawati Sullah; Sartina R. Male

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

Capacity, authority, and competency are necessary for internal auditors to perform supervisory responsibilities. Six components make up the Internal Audit Capability Model, which is used to gauge capability. The goal of this study is to ascertain the measures taken to enhance the Ministry of Finance's Inspectorate General's capacity to attain level 3 Government Internal Audit Apparatus competency. Excellent governance, risk management, and control are demonstrated by the organization's Level 3 internal audit capacity. Consequently, internal auditors play a critical role as strategic collaborators. The Ministry of Finance's Inspector General then assesses and examines the issue. Through case studies, qualitative research was carried out for this subject. Interviews and document reviews were used to gather data.l. Nevertheless, several elements of the Internal Audit Capability Model at level 2 still rely on the outcomes of self-evaluation, while other elements do not fully satisfy the requirements for level 3. This necessitates the adoption of thorough Corporate Risk Management as well as evaluation for three years in a row. Thus, enterprise risk management is a useful tool for internal auditors' supervisory duties. The research findings may also be helpful to other establishments aiming to attain level 3 internal audit proficiency.    

Nuraini Nuraini; Marwan Marwan; Johan Fahri

Manajemen Kreatif Jurnal (MAKREJU) 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study was to identify the management of Goa Boki Maruru, find out the facilities provided for Goa Boki Maruru and develop a model for the development of Goa Boki Maruru. The method in this study was the survey method, namely a research technique through direct observation of a symptom or gathering information through interview guides, questionnaires. The involvement of these various parties can be seen as sufficient in encouraging tourism. However, currently there is no synergy between stakeholders in tourism management activities. Then it has not yet facilitated the management of Boki Maruru tourism as well as regulation and funding as well as assistance and direction. The research results in the FGD also have not found implementation in management activities from the local government as a dimension of Geopark development. In the management development dimension, it was found that there was no monitoring, evaluation, conservation, education and creative economic improvement program from the Government, and there was still a lack of efforts to increase community capacity related to Boki Maruru tourism management. The dimension of developing community-based strengthening shows that there is no transparency and accountability in tourism management due to the lack of basic management and the basics of tourism management by community organizations. It is recommended that the Geopark development model be through: increasing social responsibility, utilizing digital media, increasing community HR cabality, implementing Boki Maruru management training programs for community tourism organizations, and increasing collaboration with academic and private stakeholders.

Arifa Yuriyadi; Siti Muhimatul Khoiroh

Jurnal Kendali Teknik dan Sains 2023 International Forum of Researchers and Lecturers

CV XYZ is a company engaged in manufacturing with production in the form of stacking chairs. This company has a production capacity of 200 units of stacking chairs every day. The company has 3 types of bunk chairs, namely CH-100 KR, CH-200 KR, and CH-200 PC. Customer demand at this company tends to be fluctuating (up and down) which results in the company experiencing difficulties in determining the optimal raw material inventory to meet customer needs. The Material Requirement Planning (MRP) method is an appropriate method for scheduling inventory. The result of this scheduling model is in the form of a master production schedule (JIP) which is used to determine the demand for chair products for the next 6 months. The results of data processing obtained requests for stacking chairs in the next 6 months for the type CH-100 KR 10.724 unit, CH-200 KR of 10.998 unit, and CH-200 PC of 9.687 unit. The demand is then calculated using the MRP approach with LFL and EOQ. An effective material requirements planning method with the lowest cost is to use the Lot For Lot (LFL) method which gives the lowest cost results IDR 7,475,617,611.

Hutasoit, Eva Olivia; Rizkiyah, Awaliatul

Jurnal Teknik Sipil 2023 Faculty Of Engineering University 17 August 1945 Semarang

The pile foundation is a deep foundation that is often used in the construction of high-rise buildings and small-scale buildings. The foundation is required to have a greater bearing capacity than the load on it. This study aims to determine the maximum bearing capacity of the foundation against the work load including the additional load from the 15-story Lamongan Muhammadiyah University building which was found to be cracked. Calculation of the bearing capacity of a single pile is carried out to determine the bearing capacity of a single pile using the Mayerhoff, Reese O'neil, and Reese and Wright method. Calculation of the bearing capacity of group piles is carried out to determine the bearing capacity of piles in one group using the Converse-Labarre, Los Angle Group, and Seiler-Keeney methods. Controlling the bearing capacity of single and group pile foundations, whether they are able to withstand the load on them using the axial loads and moments obtained. The results of the calculation of the bearing capacity of a single pile foundation at a depth of 30 m using the Meyerhoff calculation method obtained the carrying capacity of a single pile permit (Q_a) at point DB-1 of 916,80 tons and DB-2 of 916,80 tons, Reese and O' neil obtained Power single pile permit bearing (Q_a) at point DB-1 of 668,67 tons and DB-2 of 668,67 tons, Reese and Wright obtained single pile permit bearing capacity (Q_a) at point DB-1 of 1.070,08 tons and a DB-2 of 1.070,08 tons, while the shamanic strength of the largest pile group foundation was obtained using the Converse-Labarre method with ultimate bearing capacity using the Reese anad Wright method, bearing configuration from the pile group capacity (Q_g) (2 x 2) obtained at point DB -1 of 9.733,45 tons and DB-2 of 9.733,45 tons, configuration (2 x 3) at point DB-1 of 13.810,45 tons and DB-2 of 13.810,45 tons, configuration (3 x 2 ) at point DB-1 of 13.810,45 tons and DB-2 of 13.810,45 tons. The results of controlling the bearing capacity of the foundation by looking at the value of the allowable bearing capacity is greater than the value of the axial load (P ≤ Q_g). From the calculation of the bearing capacity of the piles it can be concluded that the pile foundations at points DB-1 and DB-2 are safe.

Bima Setyo; Syifa Pramudita

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

PT XYZ Karawang is required to increase its production capacity by adding vessel machines to meet this (demand), and as one of PT XYZ Karawang's strategies to develop its business. The addition of this production machine is planned in order to reduce potential losses such as maintenance costs and prevent production delays that have been set. The purpose of this research is to ascertain whether an investment plan to be implemented is economically viable or not. This data collection was taken from secondary and primary data at PT. XYZ Karawang. Results NPV analysis results and data processing value of the old machine NPV $ 80,798.1 > new machine NPV $ 10,977.32. The results of PP analysis and processing of data on the value of the old PP machine required 3.9 years < new machine PP the value of the new machine. The results of the PI analysis and data processing of the value of the old machine PP 26.9 > the PI of the new machine 7.32. So the suggestion from the conclusion above is that the investment decision to add fixed assets (new machine vessels) is feasible to carry out to increase surfactant production capacity whose sales value continues to increase from year to year.

Abdu Rizal Zhafiri

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

The city of Surabaya is one of the cities in Indonesia, the second largest in Indonesia after the city of Jakarta. The city of Surabaya is said to be a metropolitan city that has experienced quite serious problems in traffic, namely congestion. As happened at the Simpang Jl. Raya Mastrip and Jl. Jemb. Along Baru, which is an intersection with type 322, has 3 arms. Geometric Intersection Jl. Raya Mastrip and Jl. Jemb. Along Baru it can be seen that the road width is 7 meters with 2 lanes with a lane width of 3.5 meters each without a road median. The method used in this study is to use the Indonesian Road Capacity Guidelines (PKJI). The results of calculating the volume of traffic flow at the Intersection of Jalan Raya Mastrip and Jalan Jemb. Throughout New. Obtained on Friday 9 April 2021 with peak conditions at 08.00 - 09.00 obtained qTOT = 14128 kend/hour and 4883 cur/hour. The value of Intersection Capacity (C) obtained a value of = 2593 cur/hour. Obtained delay of = 21 sec/cur value Dj = 1.9. From the results of the calculation of the degree of saturation (Dj), the results of the calculation of the lower limit and upper limit of the Queue Opportunity are obtained by PA = 33% - 77%. Based on the characteristics of the Level Of Services (LOS) or commonly called the service level, the value obtained is Dj = 1.9, the service level is D.

Irda Agustin Kustiwi; Binti Yuliatin; Dhea Rizky Istiqomah; Nur Wahyu Satriwibowo; Adelia Febriana +1 more

Prosiding Seminar Nasional Manajemen dan Ekonomi 2023 Universitas Kristen Indonesia Toraja

Accountability in village governance is crucial to ensure responsible government oversight of village financial management and prevent misappropriation. Cupak Village, renowned as a religious tourism destination in Gunung Pucangan, possesses potential in the craft of weaving mats using pandan leaves. However, the village community lacks the capacity to fully utilize this potential as an additional source of income. To address various issues faced by the community, particularly in establishing accountability in event fund management for a cultural parade called "Kirab Budaya," a community engagement activity called the "Matching Fund Kedaireka 2022" was conducted in Cupak Village, Ngusikan District, Jombang Regency. The implementation aimed to generate significant outcomes in the planning of the cultural parade event, enhance the sustainability of community welfare, and boost the economic potential of Cupak Village. The arts and cultural program employed various approaches, including socialization, training, and mentoring. The training program was designed to provide the community with understanding and skills related to financial matters and accountability in fund management.

Artin Bayu Mukti; Dwi Budi Santoso; Azis Nur Rosyid

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

The development and progress of tourist attractions, in this case a tourist village, are largely determined by the readiness of their human resources, especially tour guides, especially from a technical point of view. Guides, from a technical and communication point of view, are increasingly able to captivate visitors, making them feel at home more and more. In addition, tourism product marketing that has not been maximized, especially the promotion of tourism products through digital media, has slightly hampered the introduction of tourism village products where the role of digital marketing is so important, especially those based on the web and social media. Recognizing such a mindset, the solution offered is to hold education and training (training) along with mentoring for tourism HR in the Tunjungan Tourism Village. Provision and capacity building according to the Indonesian National Work Competency Standards (SKKNI) absolutely must be provided, covering knowledge, skills, and attitude. As well as being given knowledge about the basics of excellent service and tour guides. Tunjungan Tourism Village Community Empowerment Through Technical Guidance Capacity building and Capability of Tourism human resources, which has been implemented, has resulted in the participation of participants (the target audience) who expressed satisfaction and enthusiasm. Participants (the target audience) also hope that in the following year there will be ongoing activities to increase knowledge, skills, and attitudes for tourism HR in the Tunjungan Tourism Village.

Naufal Taufiqul Hakim; Hijroh Tamamil Gina; Apriliano Chandra Diva; Gilang Gemilang; Didik Aribowo

Jurnal Sains dan Teknologi 2023 Fakultas Teknik Universitas Cenderawasih

Metro ethernet is an ethernet-based high-capacity data network solution service that provides flexibility, simplicity and quality of service (qos) to business customers of internet service providers (isp) and other licensed service providers (olo). Ethernet has speeds of up to 10 gbps and with distances of tens or even hundreds of kilometers. The method used in writing this journal is to use the literature review method, namely the method used is the result of an analysis of various previously published scientific article information. Utilization of metro ethernet in its benefits, namely managing risk intelligently, in its management functioning and running independently, namely utilization for each operational, functional and administrative. Reliability, in operation metro ethernet will detect and track discovery to report that it is in a connection failure situation in its performance measurement. Flexibility, support for various services and transportation. Cost-efficiency, simple and highly maintainable metro ethernet network scalability, supports speeds up to 10 gbps. This research was made to find out more about the uses of the metro ethernet network and the configuration on metro ethernet.

Makmur Syam; Sahabuddin Sunusi

Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

The purpose of this study was to determine the level of cargo control at KM Madani Nusantara at Parepare Port, causing over load and over dimension in relation to ship stability and safety. PT. Prima Vista is a private shipping company engaged in the transportation of goods and services, especially passenger and vehicle transportation services. Along with the demands of today's modern society, transportation, especially sea transportation related to passenger safety and passenger service, has experienced many developments in terms of the quality and safety of modern, fast sea transportation which is no less important than the demands for comfort while on a cruise. km. Madani Nusantara is one of the Ro-Ro ships owned by PT. Prima Vista which connects Sulawesi and Kalimantan. This study uses a descriptive method that describes certain events that occurred in KM Madani Nusantara. The writer on this ship works as a captain. The results of this study indicate that in the control of cargo on the KM Madani Nusantara ship there is often a load that is not in accordance with the specified capacity or known as over loading and over dimension which is abbreviated as ODOL so that it can cause the ship to tilt.

Yunita Yunita; Mohammad Fatkhurrokhman

Jurnal Sains dan Teknologi 2023 Fakultas Teknik Universitas Cenderawasih

The Motor Control Center (MCC) Panel is a collection of components that become the control center in the operation of a three-phase electric motor with a larger capacity used as a clean water distribution pump machine. In this study has several objectives, including namely 1). Knowing the process of the Drinking Water Supply System (SPAM) in Perumdam Tirta Madani Serang City, 2). Knowing the working system of the MCC-300 Panel as a controller for the distribution machine at Perumdam Tirta Madani, Serang City, 3). Knowing how to maintain the MCC-300 Panel and clean water distribution machines at Perumdam Tirta Madani, Serang City. The methods used are observation, interviews, documentation and literature study. Prumdam Tirta Madani Serang City has several components in the clean water supply system, including raw water components, raw water transmission components, production unit components, and distribution unit components. In the working system the MCC-300 Panel consists of two blocks and there are other components contained in the panel. Then maintenance is carried out on the MCC-300 Panel and Distribution Machine, namely planned maintenance starting from cleaning to carrying out tests on components and machines using an electric meter.

Umbu Ndapa Kahali; Jonidius Illu

Jurnal Teologi Injili dan Pendidikan Agama 2023 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

The electronic media discussed in this paper are temporarily only focused on the use of internet media and professions which are currently trending. This is because it is the use of the internet that is currently the most popularly used by many people, apart from being something that can be categorized as something that is 'booming'. It should be underlined, with the existence of technological developments in the future, it is possible to use other network media besides the internet in e-commerce. So our thinking should not only be fixated on the mere use of internet media. Community service this time is to provide training/debriefing for students aged 13-17 years. The negative impact arising from the effectiveness of TikTok's social media has also made it impossible for them to play TikTok. Teenagers often lose track of time and neglect other work or become obsessed with the TikTok application itself. There is still a lot of content on the TikTok application that is not appropriate for teenagers to see. The positive impacts of using social media are as follows: a. Can make social media a means or media used to communicate with other users. Through this communication individuals can have a motivation to develop themselves to be better. For example, having a desire to study hard is obtained from the results of interpersonal communication with other users. b. Develop yourself by honing capacity through videos watched on social media. For example, by watching a video that has a moral message for the lives of teenagers, they should not give up in carrying out the educational process they are facing and continue to be enthusiastic and persistent in achieving all their desires. c. Can express emotions owned by teenagers through a post on social media. Apart from that, the existence of positive content on social media makes individuals have positive reinforcement to form better character or self-development. Meanwhile, the negative impact obtained from the use of social media which is used as a medium for strengthening character for adolescents can be seen through accessing the negative content chosen by teenagers. In this research, the writer or researcher uses qualitative researchers in order to get the right sources to develop hypotheses related to the subject or research topic. A proper qualitative approach involves analyzing and describing every source, information, and data in the literature. Qualitative research emphasizes the depth of data obtained by researchers. The deeper and more detailed the data obtained, the better the quality of this qualitative research. So, qualitative research is a research approach used by the author to describe information and data analysis that is relevant to the topic of discussion.

Panca Safira Amelia; Irvan Bari Alghani; Nuwun Priyono

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.