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All Journal Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Publikasi Ekonomi dan Akuntansi
Farida Farida
Universitas Palangka Raya
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Peran Mahasiswa dalam Pemberdayaan Masyarakat melalui Kegiatan KKN di Desa Pamait Pradipta Esa Arya Saputro; Aprilia Fatikasari; Gusti Muhammad Rifky Maryadi; Grisselda Anabella; Gabriel Alfrans Valentino Juli; Farida Farida; Exka Julianto; Taqwim Ahsani; David Fernando Manik; Putriani Putriani; Mely Agustin; Yupiasyah Putri; Siti Zuraida; Theresia Octaviani
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 4 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i4.2426

Abstract

The Community Service Program (KKN) in Pamait Village, South Dusun District, South Barito Regency, was carried out as a form of student involvement in supporting the community through several activities. Based on the initial observation, several aspects still needed attention, particularly education, health, MSMEs, and the environment. The methods used included observation, mentoring, training, community service, and direct involvement with the community. The activities included community gymnastics, anti-bullying and self-potential socialization, learning assistance, teaching Arts and Crafts, Religious Education and Physical Education, bead craft training, MSME surveys, Posyandu activities, elderly health visits, community clean-up activities, trash bin production, greening activities, and competitions to commemorate the Independence Day of the Republic of Indonesia. The results showed that the community and students participated well in the activities. The activities also helped increase community involvement in maintaining environmental cleanliness, participating in health activities, and improving the knowledge and skills of students and residents.
Opini Audit Dan Temuan Audit BPK Terhadap Kinerja Pemerintah Daerah Pada Kabupaten/Kota Di Provinsi Kalimantan Tengah Tahun 2020–2024 Farida Farida; Rini Oktavia; Golda Belladonna Umbing; M. Ichsan Diarsyad; Sifera Patricia Maithy
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7318

Abstract

The present investigation intends to empirically analyize the mpacct of accounting View and Examination outcomes of the Axamination Junta de la Republice of Indonesia (BPK) onPerformance of Local Government, projected through the score of the Government Agency Performance Accountability Sytem (SAKIP). The individuals involved inbthis research covers  every Regency and Municipal Authorrities in Central Kalimantan Province, totaling 14 regions during the 2020–2024 observation period. The sampling method employed unbiased sampling approach with a saturated sampling (census) approach, obtaining a entire observation data of 70 samples. Data analysis was performed utilizing a multiple linear ragresssion modal supported by SPSS sofware. The outoomes of the traditional assumption tast indicates that the regression model satisfies the normality requirement (Asymp. Sig. value of 0.200), is free from multicollinearity (VIF value of 1.009), and is free from heteroscedasticity. The ooucomes of the partial hypothesis examination (t-test) prove that the Audit Opinion does not impact Local Government Execution (Sig. value 0.838 > 0.05) and the BPK Audit Conclusions also do not infeluence local Government Performance (Sig. value 0.566 > 0.05). Simultaneously (F-test), both independent variables do not significantly affect local government performance with the capability of the model to elocidate variance (Adjusted R Square) at -0.024. The findings of this research confirm the phenomenon of decoupling or responsibility paradox, where the achievement of administrative financial opinions (WTP) and fluctuations in audit findings have not gone hand in hand with the effectiveness of real public service performance in the field.
Co-Authors Aprilia Fatikasari David Fernando Manik Exka Julianto Gabriel Alfrans Valentino Juli Golda Belladonna Umbing Grisselda Anabella Gusti Muhammad Rifky Maryadi M. Ichsan Diarsyad Mely Agustin Pradipta Esa Arya Saputro Putriani Putriani Rini Oktavia Sifera Patricia Maithy Siti Zuraida Taqwim Ahsani Theresia Octaviani Yupiasyah Putri