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All Journal JAKED Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Fitriani Eka Hariyati
UIN Sayyid Ali Rahmatullah Tulungagung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Analisis Kinerja Keuangan Pemerintah Daerah Kota Samarinda Tahun 2020-2024 Muhammad Gading Setiawan; Mega Tanjung Hapsari; Nastwa Alodia Putri Ananta; Mia Fazira; Rofiqoturrohmah Rofiqoturrohmah; Fitriani Eka Hariyati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.5018

Abstract

Regional autonomy requires local governments in Indonesia to have the ability to manage their finances efficiently and independently. This study aims to determine the financial performance of the Samarinda City Government during the 2020–2024 period by looking at the income growth ratio, dependency, independence, degree of decentralization, and effectiveness of local revenue (PAD). Secondary data from the Budget Realization Report (APBD). This study uses a quantitative descriptive method. The results show that the average revenue growth was only 14.40% (low category), the financial dependency ratio was very high at 54.92%, the resilience ratio was low at 35.75%, and the degree of decentralization was low at 19.50%. On the other hand, PAD is considered very effective with an average of 112.79%. According to these findings, although PAD shows good results, the fiscal independence of Samarinda City is still weak because it is highly dependent on central transfers. Therefore, to maintain fiscal independence and sustainability, local governments must strengthen plans to increase and expand revenue sources.
Pendampingan segmentasi Pasar dan Buyer Persona pada Pelaku UMKM di Kabupaten Tulungagung Sendy Marcello Edy Putra; Serli Puspa Andini; Fitriani Eka Hariyati; Binti Nur Asiyah
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/7pz8de93

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting local economic growth, yet most MSME actors in Tulungagung Regency still rely on mass marketing approaches without clear market segmentation and have limited understanding of the buyer persona concept, resulting in promotions that are untargeted and inefficient. This community service activity aimed to enhance MSME actors’ understanding of the importance of market segmentation, assist them in determining appropriate target markets, and guide them in developing buyer personas as the basis for more effective marketing strategies. The activity employed a service learning approach implemented through five stages, namely observation, socialization, mentoring, implementation, and evaluation, conducted directly over approximately five days with nine MSME partners in the culinary and beverage sector in Tulungagung Regency. The results showed that all nine MSME partners successfully identified their market segments based on demographic, geographic, psychographic, and behavioral aspects, and each developed a specific buyer persona reflecting their ideal customer’s characteristics, needs, and digital habits. The mentoring also produced tailored marketing strategy recommendations for each business, including social media content optimization, product variation, and service improvement aligned with target segments. These outcomes indicate that the practice-based mentoring approach effectively improved MSME actors’ comprehension and practical skills in designing consumer data-driven marketing strategies, thereby strengthening their business competitiveness. Continued mentoring is recommended to enable MSMEs to adapt their marketing strategies to evolving consumer behavior and market dynamics.
Co-Authors Binti Nur Asiyah Mega Tanjung Hapsari Mia Fazira Muhammad Gading Setiawan Nastwa Alodia Putri Ananta Rofiqoturrohmah Rofiqoturrohmah Sendy Marcello Edy Putra Serli Puspa Andini