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All Journal KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) ISSN: 2252-9063 Krisna: Kumpulan Riset Akuntansi
I Dewa Gede Anom Jambe Adnyana
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The BUDGET RATCHETING, ORIGINAL LOCAL GOVERNMENT REVENUE ORIGINAL LOCAL GOVERNMENT REVENUE, FISCAL BALANCE FUND ON CAPITAL EXPENDITURE ALLOCATIONS IN INDONESIA I Made Pradana Adiputra; Gede Teguh Prasetya Muttiwijaya; I Dewa Gede Anom Jambe Adnyana; Komang Tri Yasrawan
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.235-246

Abstract

The implementation of regional autonomy enables local governments to independently manage various activities aimed at enhancing regional welfare, including financial management that is more community-oriented. In Indonesia, nearly all regional governments revise their budgets annually, making the examination of changes in capital expenditure budgets a compelling area of study. This research seeks to investigate the role of budget ratcheting in moderating the relationship between local revenue and balancing funds with capital expenditure allocation in Indonesia. The study utilizes secondary data comprising financial statements, specifically the regional revenue and expenditure budgets and budget realization reports published by respective local governments over a five-year period (2019–2023). Data analysis is conducted using hierarchical linear regression techniques. This research adopts a causative design and a quantitative methodological approach. Partially, Local Own-Source Revenue and Balance Funds have a positive and significant effect on capital expenditure allocation, while Budget Ratcheting does not moderate this relationship. This implies local governments must consider both external and internal conditions (uncertainty) when formulating budgets. Therefore, the budget should not always be based solely on past achievements, particularly for PAD, balance funds, and capital expenditure, which cannot be planned only based on previous performance.
Tingkatkan Efsiensi Produksi dan Pemasaran Gula Semut pada Kelompok Puji Lontar Berbasis Teknologi IoT I Gusti Lanang Wiratma; Bagus Gede Krishna Yudistira; I Dewa Gede Anom Jambe Adnyana; I Ketut Andika Pradnyana
KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) Vol. 15 No. 2 (2026): [ONGOING] Karmapati Vol 15 No 2 Tahun 2026
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/karmapati.v15i2.117878

Abstract

The “Puji Lontar” palm sugar business group in Tianyar Barat Village, Kubu District, Karangasem Regency, Bali Province, still faces traditional drying methods that depend on the weather, resulting in uneven product moisture content and difficulty meeting market standards (maximum 3%). Downstream, sales are still predominantly conventional (price around IDR 12,000 per ¼ kg), packaging and branding are not yet strong, and financial records and business planning have not been developed. This community service program aims to improve production efficiency and marketing performance through the implementation of IoT drying technology, accompanied by digital marketing training and strengthening MSME management. The activity was carried out for eight months through stages of preparation, socialization, training, mentoring, and evaluation; materials included equipment operations and maintenance, packaging and brand identity, creation of marketplace/website/social media accounts, as well as recording daily transactions and preparing business plans/capital proposals. The evaluation results showed that partners were able to operate the drying technology independently, the drying process was more controlled so that the product moisture content could be maintained below 3%, and the digital marketing strategy drove an increase in turnover of around 25%. This program strengthens the competitiveness of palm sugar MSMEs while supporting the achievement of higher education IKU and SDGs.
Co-Authors Bagus Gede Krishna Yudistira Gede Teguh Prasetya Muttiwijaya I Gusti Lanang Wiratma I Ketut Andika Pradnyana I Made Pradana Adiputra Komang Tri Yasrawan