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EFEKTIFITAS PELAKSANAAN PROGRAM BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM MENINGKATKAN PRESTASI BELAJAR SISWA SMP NEGERI 1 BIROMARU DI KABUPATEN SIGI Djafar, Djafar
Katalogis Vol 5, No 9 (2017)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.533 KB)

Abstract

This study aims to determine the School Operational Grant (BOS) Program Implementation Efectivity in Improving Student Achievement SMP Negeri 1 Biromaru in Sigi Regency. Data were collected by observation, interview, questionnaire and documentation, were further analyzed by qualitative and quantitative descriptive analysis. This study intends to get a description and a picture of the BOS Program Implementation Efectivity in Improving Student Achievement.This study was conducted in 2015. The results of this study concluded that: 1) The fund implementation of the School Operational Grant (BOS)in SMP Negeri 1 Biromaru is effective, because the indicators that lead to the achievement of objective educational goalset SMP much has been achieved, and 2) The effects of BOS Program Implementation Efectivity in Improving Student Achievement SMP Negeri 1 Biromaru in Sigi Regency either in context, input, process, and product fund implementation of BOS.
Analysis of Social and Environmental Impact Measurement Difficulties in Green Investment and Sustainable Finance Djafar, Djafar; Tabsir, Muhammad Kusnady; Rachmawaty, Rachmawaty; Djabir, Muh; Pratiwi Ar, Dhita
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.610

Abstract

Purpose: This study examines the challenges in measuring social and environmental impacts in green investment and sustainable finance, with a focus on methodological inconsistencies, data quality, and the application of sustainability standards. It also explores the gap between theoretical frameworks and their practical implementation in corporate sustainability reporting. Research Method: The research employed a systematic literature review (SLR) approach to synthesize existing studies and identify recurring challenges in impact assessment methodologies. The SLR integrated theoretical perspectives, such as stakeholder and legitimacy theories, to connect the findings to established frameworks, highlighting their practical limitations in real-world applications. Results and Discussion: The study revealed significant inconsistencies in the methodologies used for impact measurement, including the limitations of both quantitative and qualitative approaches. Issues with data quality, such as reliance on self-reported data without adequate third-party verification, compromised the reliability of sustainability claims. Additionally, varying and ambiguous sustainability standards were shown to create confusion and potential greenwashing. The findings highlight the disparity between theoretical frameworks and their practical application, which undermines stakeholder trust and organizational legitimacy. Implications: This research contributes to academic knowledge by providing an integrated view of current challenges in sustainability impact measurement. It recommends adopting mixed-methods approaches and advanced technologies, such as blockchain, to improve transparency and reliability in sustainability reporting. The study suggests that aligning methodologies with comprehensive theoretical frameworks can enhance corporate practices and bolster stakeholder confidence in sustainability claims.
Peningkatan Potensi Ekonomi Lokal Melalui Tata Kelola Keuangan Untuk Pengembangan Ekonomi Kreatif Umkm Sugianto, Sugianto; Hasriani , Hasriani; syamsuriana, Nur; Djafar, Djafar; Arifani, Arifani; Akbardin, Muhammad; Inayah, Ariyanti; Anwarbi, Raqiqah Iffah Rahmi; Sammana, Ikhsan
Celebes Journal of Community Services Vol. 4 No. 2 (2025): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.3264

Abstract

UMKM ekonomi kreatif berperan penting dalam memperkuat ekonomi lokal. Namun, kelemahan tata kelola keuangan sering menjadi hambatan utama bagi pengembangan usaha, termasuk pada UMKM di RW 07 Kelurahan Sudiang Kecamatan Biringkanaya Kota Makassar. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi dan keterampilan tata kelola keuangan pelaku UMKM melalui sosialisasi, pelatihan, dan pendampingan. Metode yang digunakan meliputi pre-test dan post-test literasi keuangan, workshop pencatatan kas sederhana, serta penggunaan aplikasi keuangan digital. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta dalam pencatatan transaksi, pemisahan keuangan usaha dengan pribadi, serta kesiapan untuk mengakses pembiayaan formal. Tata kelola keuangan yang baik terbukti mampu memperkuat kapasitas UMKM dalam mengembangkan usaha dan berkontribusi pada peningkatan potensi ekonomi lokal.