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AN EMPIRICAL STUDY ON THE INFLUENCE OF BUDGET PLANNING AND FINANCIAL ACCOUNTABILITY ON THE PERFORMANCE OF FINANCIAL MANAGERS AT THE OFFICE OF THE MINISTRY OF RELIGION OF MAKASSAR CITY haeruddin, haeruddin; Ahmad2, Ibrahim; Abbas, Muhammad; Wijaya Syam, Azwar; Aigistina, Aigistina
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 9 No 3 (2024): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

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Abstract

The purpose of this study is to determine the influence of budget planning and financial accountability on the performance of financial managers partially and simultaneously. This study uses a quantitative approach. The research population consisted of 41 financial managers in the agency, and the sample was drawn using the saturated sample method. Data collection was carried out through questionnaires designed to measure budget planning variables, financial accountability, and financial manager performance. The collected data will be analyzed using SPSS software, with analysis steps that include descriptive tests to describe the characteristics of respondents, as well as validity and reliability tests to ensure the accuracy of the research instruments. Furthermore, multiple linear regression analysis will be carried out to test the influence of each independent variable on the dependent variable, as well as hypothesis testing through the t-test to determine the individual influence and the F test. Based on the results of this study, it can be concluded that budget planning and financial accountability have a significant influence on the performance of financial managers at the Office of the Ministry of Religion of Makassar City. Good budget planning allows for more efficient allocation of resources and alignment with organizational goals. Meanwhile, accountable financial accountability ensures that every use of the budget can be accounted for, increasing trust and transparency in financial management. Simultaneously, good financial planning and accountability create synergies that have a positive impact on an organization's financial performance, demonstrating that both are key pillars in effective and efficient financial management.
Collaborative Process for Preventing Violence against Women and Children in Makassar City Kesumaningsih, Indriyani; Aigistina, Aigistina; P, Resky Amalia
JAKPP (Jurnal Analisis Kebijakan & Pelayanan Publik) Volume 9 No. 2, Desember 2023
Publisher : Departemen Ilmu Administrasi FISIP UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31947/jakpp.v9i2.28612

Abstract

This research aims to find out and describe how the collaboration process is structured in the process of preventing violence against women in the city of Makassar. Through good collaboration between the government, NGOs, communities, and victims, it is hoped to create an environment that is safe and free from violence against women and victims. Children in the city of Makassar. The research method used is a qualitative approach with data collection techniques through interviews and document review. The research data was then analyzed in the phases of data reduction, data presentation, and conclusions. One of the indicators used is the collaborative process. The results of this research have shown that the collaboration process under collaborative governance did not operate optimally and was not fully effective, although several indicators were met, such as in building cooperation in the implementation of the prevention of violence against women and children In the city of Makassar, stakeholders meet regularly every quarter, particularly in the form of coordination meetings. In addition, cooperative governance is implemented with sustained commitment and the government participates in supporting violence prevention, particularly in the form of budget and infrastructure support. However, this research shows that there are still indicators that are not met and thus hinder the success of the cooperation. The regulations issued by the mayor are still in the finalization phase, and there is still an increase in violence against children. Based on the research results, the researchers suggest to the government the need for monitoring and evaluation to strengthen the role of the private sector, academia, business, NGOs, mass media, and society to enhance commitment and improve coordination between the realized.
Strategi Penguatan Kapasitas Badan Usaha Milik Desa (BUMDes) Berbasis Digital Haeruddin; Ibrahim Ahmad; Aigistina, Aigistina
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 5 No. 2 (2025): Juli 2025
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jtcsa.v5i2.657

Abstract

This community service activity aims to strengthen the institutional capacity of Village-Owned Enterprises (BUMDes) through a contextual and sustainable digital approach. Conducted in Sampulungan Village, Takalar Regency, the program employed an educational and participatory approach, encompassing training sessions, outreach activities, and simulations on the use of digital tools such as Google Sheets, Google Forms, and QR Codes. The results indicate that the majority of participants experienced an increased understanding of the importance of digitalization in village enterprise governance and demonstrated readiness to adopt technology-based systems for record-keeping and promotion. Group discussions and evaluations revealed that the main challenges were limited digital literacy, infrastructure constraints, and organizational culture. Accordingly, strategic recommendations include continuous mentoring, engagement of village youth as digitalization agents, and replication of the program in other villages. This initiative reinforces the role of higher education institutions in community empowerment and demonstrates that digital transformation at the village level is achievable through cross-sector collaborative approaches.
MEMPERKENALKAN EKONOMI DIGITAL DAN STRATEGI KESUKSESAN UNTUK REMAJA Shafwah, Rif’ah; Masradin, Masradin; Aigistina, Aigistina; Yacob Impak, Maya Indriani; Thamrin Tahir, Muhammad Ilyas; Akbar, Akbar; Mukhtar, Afiah
Arunika: Jurnal Pengabdian Masyarakat Vol. 3 No. 2: Desember 2024
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v3i2.564

Abstract

Dunia digital dianggap sebagai motor penggerak yang mempengaruhi pertumbuhan ekonomi. Generasi muda sebagai penggerak utama dari ekonomi digital sehingga diperlukan pemahaman yang memadai. Penelitian ini bertujuan untuk memperkenalkan konsep ekonomi digital kepada remaja, sekaligus menyusun strategi yang relevan untuk membantu kelompok remaja mengoptimalkan potensi di dunia digital. Melalui kegiatan pengabdian masayarakat, remaja tidak hanya menjadi konsumen teknologi, tetapi juga menjadi pelaku aktif yang berkontribusi pada pertumbuhan ekonomi digital. Kegiatan ini melibatkan 40 peserta dari berbagai latar belakang sosial dan ekonomi yang diundang melalui penyebaran flyer di grup mahasiswa Universitas Pepabri Makassar dan STIKES Brebes kelompok usia 19–21 tahun dengan dua sesi pemaparan materi disampaikan oleh para ahli di bidangnya. Data observasi partisipasi peserta dilakukan melalui kuesioner. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap materi yang disampaikan, dengan 90% peserta menyatakan bahwa tema kegiatan relevan dengan kebutuhannya. Kegiatan ini memberikan wawasan kepada peserta tentang prinsip ekonomi dapat diterapkan dalam aktivitas online, seperti transaksi digital, belanja online dan penggunaan teknologi finansial (fintech) untuk mendukung pertumbuhan ekonomi era digital, selain itu pengelolaan laporan keuangan sederhana menggunakan aplikasi digital dan pengelolaan keuangan dalam konteks bisnis kecil dan keuangan pribadi juga diperlukan di era digital.