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All Journal International Journal of Management Science and Information Technology (IJMSIT) Jurnal Pengabdian Masyarakat Kesosi
Silvia Hendrayanti
Universitas Sains Teknologi Ekonomi Digital Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Neuroscience Nursing Public Health

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Managing the Stock, Not the Capability: Means Ends Decoupling in A Public Organization After a Legislated Revenue Shock Zulkifli Zulkifli; Sukrisno Sukrisno; Marsha Ayunita Irawati; Silvia Hendrayanti
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8595

Abstract

When an organization cannot contest a resource loss, what determines whether its response builds capability or merely improves the reported indicator? This study examines Central Java Province, Indonesia, whose two largest tax instruments were statutorily reassigned to lower tier jurisdictions in January 2025, cutting provincial tax revenue by 19.51% in a single year. The province responded with a tax amnesty and reported a 15.96% reduction in its receivables stock. Reconciling the disclosed movements in the allowance for doubtful receivables implies write-offs of approximately IDR 656.91 billion against a reported stock reduction of IDR 480.34 billion, which would mean that receivables excluding derecognition grew by roughly IDR 176.57 billion. The reconciliation is a derived estimate rather than a reported figure, and the paper states the conditions under which it would not hold. The ratio that measures collection capability, which is not sensitive to those conditions, deteriorated from 20.39% to 21.29% of annual tax revenue. A within case comparison sharpens the interpretation: in the same organization and the same year, user charges reached 123.05% of target while taxes reached 91.81%, indicating that the shortfall was instrument-specific rather than organization wide. The study theorizes this as means ends decoupling under an uncontestable shock and proposes, for subsequent testing, three conditions that should make an indicator directed response more likely than a capability-directed one.
Pelatihan Pengelolaan Keuangan UMKM yang Efektif: Pendampingan Pemisahan Keuangan Usaha dan Pribadi bagi Pelaku UMKM Mitra Rumah BUMN Semarang Silvia Hendrayanti; Eni Puji Estuti
Jurnal Pengabdian Masyarakat Kesosi Vol. 9 No. 2 (2026): Juli: Jurnal Abdimas KESOSI
Publisher : Sekolah Tinggi Ilmu Kesehatan Kesetiakawanan Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57213/abdimas.v9i2.555

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia continue to face various challenges in managing business finances, particularly in separating personal and business finances, monitoring cash flow, and maintaining simple financial records. This community service activity aimed to improve MSME actors’ understanding and practical skills in managing business finances effectively through a training program entitled “Effective Financial Management for MSMEs,” organized through a collaboration between Rumah BUMN and Universitas Sains Teknologi Ekonomi Digital Indonesia (USTEDI) in Semarang City. The methods employed included lectures, interactive discussions, simulations of profit and daily wage calculations, and case study analysis of home-based culinary businesses. The results indicated an improvement in participants’ understanding of the importance of separating personal and business finances, recording daily transactions, and utilizing simple financial recording tools, such as manual bookkeeping, spreadsheets, and free accounting applications. Participants also expressed their willingness to open separate business bank accounts and prepare simple income statements and cash flow reports. This activity is expected to strengthen MSME financial literacy and support the sustainability and business development of the participants.
Co-Authors Eni Puji Estuti Marsha Ayunita Irawati Sukrisno Sukrisno Zulkifli Zulkifli