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All Journal Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ilmu Sosial dan Humaniora
Nurlisafani Nurlisafani
Universitas Mahaputra Muhammad Yamin
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Analisis Rasio Keuangan Daerah dalam Menilai Kinerja Keuangan Pemerintah Kabupaten Solok Selatan, Kabupaten Tanah Datar, dan Kabupaten Agam Tahun 2023–2024 Elvina Indriati; Winda Yanti; Nurlisafani Nurlisafani; Etsa Fahimah; Siska Yulia Defitri; Rita Dwi Putri
Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/m2bkb522

Abstract

This study aims to analyze and compare the financial performance of the South Solok Regency, Tanah Datar Regency, and Agam Regency for the 2023–2024 fiscal year using local government financial ratio analysis. This study employs a descriptive quantitative method, utilizing secondary data in the form of Budget Implementation Reports (LRA) obtained through documentation from the official websites of each local government. The analysis was conducted using autonomy ratios, effectiveness ratios, efficiency ratios, and balance ratios—which include operating expenditure ratios and capital expenditure ratios—revenue growth ratios, and fiscal decentralization ratios. The results indicate that all three regencies still exhibit low levels of financial autonomy and fiscal decentralization, leaving them dependent on central government transfer funds. Tanah Datar Regency has the highest level of local revenue (PAD) effectiveness, while South Solok Regency and Agam Regency demonstrate better efficiency in financial management. Furthermore, the proportion of operating expenditures remains higher than that of capital expenditures, even though all regencies showed positive revenue growth in 2024. Thus, local governments need to optimize local revenue, improve budget management efficiency, and balance expenditure allocations to achieve sustainable fiscal autonomy.
Pelatihan Membatik Guna Mengembangkan Keterampilan Berwirausaha pada Batik Tulis Salingka Tabek Nidia Anggreni Das; Siska Yulia Defitri; Anggi Al Fitasari; Sayyi Daturrahmi; Husni Taufiq Dzakiyyah; Aulia Nanda Putri; Elsa Febri Almina; Difani Fatikasari; Nadha Aulia Fitri; Chintia Devina Hamdi; Nurlisafani Nurlisafani; Andre Salman
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1450

Abstract

This Community Service program aims to improve batik-making skills and foster an entrepreneurial spirit among students and the community, specifically through collaboration with Batik Tulis Salingka Tabek, Nagari Koto Baru, Kubung District, Solok Regency. This PKM uses a direct training method where, through material presentation and practice, participants learn about tools and materials, design models, wax application, dyeing, and the production of batik fabrics that are ready for sale. The training is not only related to the batik-making process but also introduces marketing strategies so that the value of the products can be added to and compete in the market. The results of this activity can be seen in the increased understanding of batik making among participants in the creation of hand-drawn batik. Participants can create designs independently and perform dyeing using natural dyes, as well as gain an understanding of entrepreneurship, where batik can be used as a promising business venture. In addition, this training also serves as a tool for cultural preservation and the development of the batik industry.
Co-Authors Andre Salman Anggi Al Fitasari Aulia Nanda putri Chintia Devina Hamdi Das, Nidia Anggreni Difani Fatikasari Elsa Febri Almina Elvina Indriati Etsa Fahimah Husni Taufiq Dzakiyyah Nadha Aulia Fitri Rita Dwi Putri Sayyi Daturrahmi Siska Yulia Defitri Winda Yanti