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All Journal Research Economics Management and Business Novatio : Journal of Management Technology and Innovation
Musriani
Universitas Pendidikan Muhammadiyah sorong
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Akuntabilitas Realisasi APBDes Sebagai Pembangunan di Wilayah 3T. Rahel Prastiwi; Musriani; Satria Lintang Rachmadana
REMB : Research Economics Management and Business Vol 5 No 1 (2026): REMB : Research Economics Management and Business
Publisher : Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/remb.v5i1.5018

Abstract

Studi ini bertujuan untuk menilai akuntabilitas keuangan Desa klagulu sebagai salah satu desa 3T di Papua, Indonesia melalui indikator akuntabilitas, dan rasio keuangan: efektivitas, efisiensi dan rasio pertumbuhan Pendapatan Asli Desa pada periode 2021-2024. Fokus penelitian mengkaitkan prinsip financial governance dengan rasio kinerja APBDes, sehingga mampu menunjukkan sejauh mana tata kelola keuangan desa mendukung kemandirian fiskal di wilayah 3T Indonesia. Metode penelitian ini menggunakan metode campuran dengan model Sequential Explanatory, yaitu tahap awal dilakukan analisis kuantitatif terhadap laporan realisasi Anggaran Pendapatan dan Belanja Desa (APBDes) menggunakan perhitungan rasio efektivitas, efisiensi, dan Pertumbuhan Pendapatan, dilanjutkan dengan pendekatan kualitatif melalui wawancara aparatur desa dan masyarakat yang diolah menggunakan software Nvivo 14. Pengelolaan APBDes Desa Klagulu di wilayah 3T Indonesia, tergolong efektif (99-100%), penggunaan dana cukup efisien (93%), Akuntabilitas cukup sesuai sesuai regulasi. Namun pembangunan infrastruktur masih belum optimal, Pertumbuhan Pendapatan Asli Desa (PAD) sangat rendah akibatnya desa Klagulu masih sangat bergantung pada pendapatan transfer. Efektivitas dan efisiensi Anggaran Dana Desa (APBDes) terjaga lewat perencanaan dan pelaporan yang tertib, sedangkan kemandirian fiskal lemah. Desa perlu mengembangkan PAD melalui berbagai program inovasi desa, diverifikasi usaha, dan transparasi digital untuk menopang pembangunan di wilayah 3T.
Digital Configurations for Manufacturing Agility at PT Astra Honda Motor: An fsQCA Study Dr.Sheik Mohamed S.H; Nur Irmayanti; Musriani; Rara Armadani Rumainun; Kartika Aprilia Ivani
Novatio : Journal of Management Technology and Innovation Vol. 4 No. 2 (2026): April 2026
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v4i2.1990

Abstract

Manufacturing organizations increasingly rely on digital technologies, integrated data, workforce capabilities, and flexible processes to respond rapidly to production changes, yet manufacturing agility is unlikely to depend on any single factor. Conventional quantitative studies typically estimate the independent net effects of such factors and may overlook the possibility that different combinations of conditions produce comparable agility. This study identifies configurations of digital manufacturing capability, data integration, management support, employee digital competence, and process flexibility associated with high manufacturing agility. A quantitative configurational design was applied at PT Astra Honda Motor’s Karawang Plant between October 2025 and April 2026. Using purposive sampling, 200 employees completed a 30-item, five-point Likert questionnaire distributed through Google Forms after giving electronic informed consent, and the data were analyzed with fuzzy-set Qualitative Comparative Analysis. All constructs were reliable (Cronbach’s α = .921–.926). No single condition was necessary for high agility (highest consistency = .731). Three configurations were sufficient for high agility (solution consistency = .880; solution coverage = .638): digital manufacturing capability × data integration × process flexibility; management support × employee digital competence × process flexibility; and digital manufacturing capability × data integration × management support × employee digital competence. Low agility was associated with two different configurations (consistency = .920; coverage = .431), indicating causal asymmetry. High manufacturing agility may therefore emerge through multiple alternative configurations rather than through a single universally sufficient technological or organizational condition.
Co-Authors Dr.Sheik Mohamed S.H Kartika Aprilia Ivani Rachmadana, Satria Lintang Rahel Prastiwi Rara Armadani Rumainun