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All Journal Economics and Business Journal Jurnal Pengabdian Kepada Masyarakat
Juniarti
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Beyond Compliance: Internal Control Systems and Public Financial Accountability in Salatiga City Governance Juniarti; Rimi Gusliana Mais
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.363

Abstract

This study explores how the Salatiga City Government operationalizes principles of good governance and implements the Government Internal Control System (GICS), as reflected in the 2024 Local Government Financial Report– LKPD. The research also assesses how these mechanisms contribute to achieving Sustainable Development Goal (SDG) 16. Employing a descriptive qualitative approach, this study analyzes secondary data 2024 LKPD, performance accountability reports, and related internal control evaluations. This is complemented by triangulated insights from interviews with key government personnel. The findings reveal that Salatiga City has embedded core governance principles-transparency, accountability, and participatory engagement-within its financial reporting processes. The city's internal control system has reached Maturity Level 3 (Defined), indicating that control mechanisms are well-documented, institutionalized, and consistently applied. The use of digital reporting tools and community-based oversight further supports a culture of openness and accountability. The case of Salatiga City provides actionable insights for other local governments seeking to enhance financial governance. These practices directly support Indonesia's commitment to SDG 16, by fostering public trust and institutional integrity. This study adds to the emerging literature by integrating GICS analysis with local-level governance outcomes, not only to meet compliance standards but also to advance broader, effective, accountable, and inclusive development goals.
Pemberdayaan Ibu Rumah Tangga melalui Smart Family Finance Syariah untuk Memperkuat Ketahanan Ekonomi Keluarga Juniarti; Lina Noersanti; Helda Rahmi Sina; Ali Akhmadi; Rimi Gusliana Mais
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2026): Vol 2 no 2 July 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/jpkm.v2i2.1752

Abstract

Ketahanan ekonomi keluarga dipengaruhi oleh kemampuan mengelola keuangan, mengembangkan usaha produktif, dan menerapkan prinsip-prinsip keuangan syariah. Namun, sebagian besar ibu rumah tangga masih menghadapi keterbatasan pada ketiga aspek tersebut sehingga diperlukan model pemberdayaan yang bersifat terpadu. Kegiatan Pengabdian kepada Masyarakat ini bertujuan meningkatkan kapasitas ibu rumah tangga melalui model Smart Family Finance Syariah berbasis Trio Edukasi yang mengintegrasikan literasi keuangan keluarga, penguatan kewirausahaan, dan edukasi keuangan syariah. Kegiatan dilaksanakan menggunakan pendekatan Participatory Action Research (PAR) terhadap 30 ibu rumah tangga di RT 07/RW 003 Rawamangun Tegalan, Kecamatan Pulo Gadung, Jakarta Timur, dengan metode Lecture–Demonstration–Discussion (LDD) yang dipadukan dengan prinsip andragogi dan experiential learning. Evaluasi dilakukan menggunakan desain one-group pre-test–post-test melalui observasi, wawancara, dokumentasi, serta pengukuran hasil belajar peserta. Hasil kegiatan menunjukkan tingkat partisipasi peserta mencapai 93,3%. Rata-rata skor literasi keuangan meningkat dari 52,3 menjadi 87,6, kewirausahaan dari 41,5 menjadi 78,9, dan literasi keuangan syariah dari 48,7 menjadi 85,2. Sebanyak 85,7% peserta mampu menyusun anggaran rumah tangga, 67,9% mampu menghitung harga pokok produksi, 64,3% menunjukkan kesiapan memulai usaha, serta 82,1% memahami larangan riba dan 78,6% memahami kewajiban zakat. Kebaruan kegiatan ini adalah pengembangan Smart Family Finance Syariah (SFFS Model) yang mengintegrasikan literasi keuangan, kewirausahaan, dan etika keuangan syariah dalam satu model pemberdayaan. Model ini terbukti efektif meningkatkan kompetensi dan perilaku finansial peserta serta berpotensi direplikasi sebagai strategi penguatan ketahanan ekonomi keluarga pada komunitas masyarakat dengan karakteristik serupa.
Co-Authors Ali Akhmadi Helda Rahmi Sina Lina Noersanti Rimi Gusliana Mais