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Nurlina Nurlina
Politeknik Wahdah Islamiyah Makassar
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Tekanan Fiskal dan Fragmentasi Anggaran Ketahanan Pangan Kabupaten Mamuju Tengah 2023–2025 Andi Faisal; Adriansyah Adriansyah; Nurlina Nurlina
Bata Ilyas Journal of Accounting Vol 7, No 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i1.11967

Abstract

This study examines the budgetary dynamics of the Regional Budget (APBD) of Central Mamuju Regency for the period 2023–2025 within the context of fiscal constraints and food security policy adaptation. Employing document analysis and secondary data methods, the study identifies three main patterns: (1) structural fiscal pressure marked by the dominance of personnel expenditure reaching 46.07% of total expenditure in 2025; (2) fragmentation of food security budgets, evidenced by a decline in food sector allocations from IDR 18.27 billion (2023) to IDR 4.14 billion (2025); and (3) budget revision as a strategic adaptation mechanism, particularly in 2025 where food sector budget increased by 284% from the initial budget. Findings indicate that local governments tend to use budget revision mechanisms as responsive instruments, yet this approach remains reactive and does not reflect a planned catalytic governance role. The study's implications point to the importance of reconstructing catalytic-based budgeting strategies under conditions of fiscal constraint.
SOSIALISASI STANDAR PEMERIKSAAN LAPORAN KEUANGAN BLUD RUMAH SAKIT UMUM DAERAH BERBASIS STANDAR AKUNTANSI PEMERINTAHAN Andi Faisal; Adriansyah Adriansyah; Fina Ruzika Zaimar; Nurlina Nurlina
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 3 No 1 (2026): Hal,
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/japmis.v3i1.421

Abstract

This community service activity aimed to enhance the understanding of financial and accounting staff at Lapalaloi Regional General Hospital (RSUD), Maros Regency, regarding financial statement audit standards for Regional Public Service Agencies (BLUD) based on Government Accounting Standards (SAP). The activity was conducted through a structured socialization method involving lectures, interactive discussions, and case study analysis in January 2026. Results demonstrated a significant improvement in participants' understanding, with an average pre-test to post-test score increase of 47.7%. The highest improvement was recorded in the mechanism of BLUD financial statement auditing (52.1%) and external audit preparation procedures (51.2%). Three major technical challenges were also identified through discussion sessions: fixed asset recognition, preparation of Notes to Financial Statements (CaLK), and audit documentation standardization. This activity contributed to strengthening the institutional capacity of RSUD Lapalaloi in preparing accountable, audit-ready financial statements in accordance with PPK-BLUD regulations.
Co-Authors Adriansyah Adriansyah Adriansyah Adriansyah Andi Faisal Andi Faisal Fina Ruzika Zaimar