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All Journal IKRA-ITH EKONOMIKA TOFEDU: The Future of Education Journal
Afifah Khalisah Ritonga
UNIVERSITAS NEGERI MEDAN
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Analisis Penerapan Penganggaran Berbasis Kinerja Dalam Perencanaan dan Pengendalian Keuangan Pada Dinas Kesehatan Kota Medan Aisyah Rahmadani; Reva Nurputri Siahaan; Nazwa Aulia Nst; Putri Kemala Dewi Lubis; Khairani Alawiyah Matondang; Afifah Khalisah Ritonga
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

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Abstract

Penelitian ini bertujuan untuk menganalisis penerapan penganggaran berbasis kinerja pada Dinas Kesehatan Kota Medan serta mengidentifikasi kendala dan solusi dalam pelaksanaannya. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif dan studi literatur. Data yang digunakan bersumber dari Laporan Kinerja (LKjIP) Dinas Kesehatan Kota Medan tahun 2023 dan 2024. Hasil penelitian menunjukkan bahwa penerapan penganggaran berbasis kinerja telah berjalan dengan baik, ditandai dengan adanya keterkaitan antara perencanaan, pelaksanaan, dan pelaporan kinerja. Realisasi anggaran yang mendekati target serta capaian indikator kinerja yang sebagian besar memenuhi bahkan melampaui target menunjukkan efektivitas dan efisiensi dalam pengelolaan anggaran. Namun demikian, masih terdapat beberapa kendala seperti permasalahan validasi data, peningkatan jumlah penduduk, keterbatasan sumber daya manusia, serta rendahnya pemahaman masyarakat terhadap sistem pelayanan kesehatan. Oleh karena itu, diperlukan upaya perbaikan melalui peningkatan kualitas perencanaan, penguatan sistem data, pengembangan sumber daya manusia, serta optimalisasi pemanfaatan teknologi informasi dan koordinasi lintas sektor.
Halal Certification Regulations as Technical Barriers to Trade and Their Impact on Domestic Industrial Competitiveness: A Legal Analysis of Indonesia–United States Trade Khairani Alawiyah Matondang; Afifah Khalisah Ritonga; Febyana Br Sembiring; Pia Lestari Br Saragih
The Future of Education Journal Vol 5 No 3 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/f16he858

Abstract

Indonesia’s halal certification regime involves consumer protection, freedom of religion, standardization, and international trade. Within the World Trade Organization (WTO) framework, mandatory halal certification may be examined as a technical regulation and/or conformity assessment procedure related to the Agreement on Technical Barriers to Trade (TBT). The issue has become more relevant following the signing of the Agreement on Reciprocal Trade (ART) between Indonesia and the United States on 19 February 2026. This study analyzes the legal position of halal certification under WTO law, the implications of the ART for the recognition of foreign halal certification, and the potential consequences for domestic industries and micro, small, and medium enterprises (MSMEs). This normative legal research applies statutory, conceptual, and international-agreement approaches. Primary legal materials include Law Number 33 of 2014 on Halal Product Assurance and its amendments, the TBT Agreement, GATT 1994, the ART documents, and official government explanations. The study finds that the ART does not abolish halal certification requirements for food and beverages; rather, it addresses non-tariff barriers, standards, conformity assessment procedures, and recognition of foreign halal bodies. Such recognition must be transparent, objective, verifiable, and consistent with Indonesia’s legitimate level of consumer protection. The principal risk for domestic industries is not simply increased imports, but an imbalance in compliance costs and procedures. The government should therefore equalize procedural treatment, accelerate MSME certification, strengthen post-market surveillance, and ensure that technical measures are applied in a non-discriminatory manner.
Reorienting the Fundamental Concepts and Scope of Sustainable Natural Resource Management: An Ecocentric Perspective in Indonesia Bonaraja Purba; Afifah Khalisah Ritonga; Reva Nurputri Siahaan; Refalina Refalina
The Future of Education Journal Vol 5 No 3 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/q75c6188

Abstract

Natural resource (NR) management in Indonesia continues to face various problems, including ecosystem damage, pollution, environmental degradation, biodiversity loss, and conflicts over resource utilization due to a short-term economic orientation. This study aims to examine the basic concepts and scope of sustainable natural resource management in Indonesia through an ecocentric perspective. The study employs a library research method with a descriptive qualitative approach through the identification, selection, comparison, and synthesis of various relevant literature sources. The findings show that natural resources have not only economic value but also social and ecological functions that need to be preserved. A reorientation of management is necessary by shifting from exploitation toward sustainability, from a sectoral approach toward an ecosystem-based approach, and from short-term orientation toward intergenerational interests. The perspectives of ecocentrism, green economy, Green GDP, and circular economy can support a balance among economic, social, and ecological interests in natural resource management in Indonesia.
Co-Authors Aisyah Rahmadani Bonaraja Purba Febyana Br Sembiring Khairani Alawiyah Matondang Nazwa Aulia Nst Pia Lestari Br Saragih Putri Kemala Dewi Lubis Refalina Refalina Reva Nurputri Siahaan