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All Journal JAKBS JEBD
Ade Syahrozi
universitas pelita bangsa
Economics, Econometrics & Finance Engineering

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Analisis Implementasi Anggaran Berbasis Kinerja pada Organisasi Perangkat Daerah: Pendekatan Kualitatif Muhamad syahwildan; Ade Syahrozi; Padly Nahampun; Lutvia Nida; Edwin Najib Hidayat
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the implementation of performance-based budgeting in local government agencies (Organisasi Perangkat Daerah/OPD). In the context of bureaucratic reform and the increasing demand for public transparency and accountability, performance-based budgeting serves as a strategic instrument to improve the efficiency and effectiveness of public financial management. Using a qualitative descriptive approach based on literature review, this research explores various challenges and obstacles that hinder the optimal implementation of this budgeting model. The results show that many OPDs still face limitations in understanding performance concepts, lack integrated information systems, and are constrained by inadequate human resource capacity. Evaluation processes also tend to focus on budget absorption rather than outcomes, and organizational commitment to results-based management remains weak. To address these issues, the study recommends strengthening technical competencies, integrating planning and budgeting systems, improving performance-based evaluations, and fostering a culture of accountability within public institutions. This research contributes to the discourse on public budgeting reforms by offering insights into how performance orientation in budgeting can be institutionalized more effectively at the regional government level.
Peran Pegadaian Syariah dalam Meningkatkan Literasi Keuangan Masyarakat di Era Digital Padly Nahampun; Muhamad syahwildan; Ade Syahrozi; Raid Fakhri Muhtaram; Nahampun Widia Pratama
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3173

Abstract

This study explores the role of Islamic pawnshops (Pegadaian Syariah) in enhancing financial literacy among Indonesian communities in the context of rapid digital transformation. Using a qualitative descriptive method through literature review and contextual observation, the research analyzes how Pegadaian Syariah integrates educational initiatives with digital innovations to empower financially underserved populations. Findings indicate that Pegadaian Syariah serves not only as a financial intermediary but also as a community-based educational institution. Through mobile applications, digital campaigns, and community outreach, it actively contributes to improving public understanding of financial management from a sharia-compliant perspective. However, challenges remain, including low digital literacy and resistance to adopting digital platforms. Despite this, the institution holds significant potential to become a catalyst for inclusive financial education and sustainable economic behavior, particularly in low-to-middle-income segments. The study suggests a need for collaborative efforts and context-sensitive strategies to optimize the impact of digital financial education in rural and semi-urban areas.
Co-Authors Edwin Najib Hidayat Lutvia Nida Muhamad Syahwildan Nahampun Widia Pratama Padly Nahampun Raid Fakhri Muhtaram