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ANALYSIS OF THE EFFECTIVENESS OF CAPITAL EXPENDITURE BUDGET MANAGEMENT IN THE AGRICULTURE AND LIVESTOCK SERVICE OF CENTRAL SULAWESI PROVINCE Nurfat Sari; Wahba; Ali Supriadi; Nur Rizkianti; Farhan Nur
Jurnal Sinar Manajemen Vol. 12 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v12i2.10134

Abstract

To understand and analyze the management of the capital expenditure budget at the Department of Plantation and Livestock of Central Sulawesi Province. The results of this study indicate that the management of the capital expenditure budget by the Department of Plantation and Livestock of Central Sulawesi Province over the last three years, from 2019 to 2021, has been in accordance with Law Number 58 of 2005 concerning Regional Financial Management. The effectiveness of the capital expenditure budget management at the Department of Plantation and Livestock of Central Sulawesi Province over the last three years, from 2019 to 2021, fluctuated each year, a pattern which mirrored the fluctuations in its achievement against budget realization. The calculation of the capital expenditure budget effectiveness at the Department of Plantation and Livestock of Central Sulawesi Province for the Fiscal Years 2019-2021 averaged 96.57%; therefore, the budget effectiveness is considered effective as the calculation result shows a figure above 90%
Pemberdayaan Masyarakat Melalui Pengembangan Usaha Kuliner Dalam Meningkatkan Pendapatan Asli Daerah Di Kecamatan Parigi Tengah Awaludin; Ali Supriadi; Guasmin; Dikcy yusuf; Rukhayati
Sambulu Gana : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2026): Mei 2026
Publisher : Lembaga Penelitian dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/sambulu_gana.v5i2.10943

Abstract

The development of culinary businesses based on Micro, Small, and Medium Enterprises (MSMEs) plays a strategic role in improving community welfare and contributing to Regional Original Income (PAD). This community service activity was conducted in the Sail Tomini area, Parigi Tengah District, Parigi Moutong Regency, Central Sulawesi Province, involving 30 participants from six villages. The objective of this activity was to identify culinary product types, packaging styles, and sales revenues, as well as to encourage the empowerment of entrepreneurs through the use of local raw materials. The methods used included site surveys, outreach, outreach, training, and mentoring. The results of the activity indicated that the community had developed various culinary businesses, such as yellow rice (nasi kuning), food stalls, various fried foods, meatballs, gado-gado (traditional Indonesian salad), beverages, and processed products such as chips and traditional cakes, reflecting the local economic potential. However, entrepreneurs still face challenges in business management, packaging innovation, and marketing strategies. Through training and mentoring, participants' knowledge and skills in business management, including financial record keeping, pricing, and social media utilization, improved. This activity has a positive impact on community empowerment and has the potential to increase income and contribute to local revenue (PAD) in Parigi Tengah District.