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All Journal JURNAL BERKALA ILMIAH EFISIENSI Open Access Indonesia Journal of Social Sciences Open Access Indonesia Journal of Social Sciences Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora
Tumangkeng, Steeva Y. L.
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Public Sector Financial Performance in Indonesia: Concepts and Regulations Tumangkeng, Steeva Y. L.; Anderson G. Kumenaung; Debby Ch. Rotinsulu; Joy E. Tulung; Ita P. F. Rorong
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 5 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v5i5.132

Abstract

Improving the public sector's financial performance is crucial to encouraging rapid economic growth throughout Indonesia. This paper aims to understand the essentials of the concepts and regulations of the public sector financial performance management in Indonesia. This study examines the performance of public sector organizations in Indonesia, especially looking at the definitions and regulations that form the basis of implementing this performance. The identification of the performance of the public sector in this paper seeks to see the basic concepts that serve as guidelines and the laws and regulations that form the background of the achievements of public organizations in Indonesia. In conclusion, it is revealed that the financial performance of the public sector in Indonesia refers to the applicable laws and regulations starting from the fundamental law, namely the 1945 Constitution, especially Article 23C, followed by several laws, government regulations, presidential regulations, and ministerial finance regulations. The measurement of public sector financial performance is regulated and determined by the Ministry of Finance through budget implementation performance indicators, which are seen from four aspects and twelve main indicators.
PKM Peningkatan Pendapatan Masyarakat di Desa Pineleng I Kecamatan Pineleng Masloman, Irawaty; Tumangkeng, Steeva Y. L.; Rompas, Wensy
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 6 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor penting dalam perekonomian Indonesia karena berperan dalam penciptaan lapangan kerja dan peningkatan pendapatan masyarakat. Namun, UMKM di Desa Pineleng I masih menghadapi berbagai kendala seperti keterbatasan modal, rendahnya kemampuan manajemen, dan kurangnya pemanfaatan teknologi. Program Kemitraan Masyarakat (PKM) ini bertujuan untuk meningkatkan pengetahuan, sikap, dan keterampilan pelaku UMKM dalam pengelolaan usaha dan pembangunan ekonomi desa melalui metode ceramah dialogis, pelatihan, dan studi kasus. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra mengenai manajemen usaha dan pembangunan desa yang ditandai dengan kemampuan peserta dalam mengidentifikasi masalah serta merumuskan solusi sederhana. Selain itu, terjadi perubahan sikap ke arah yang lebih aktif dan partisipatif dalam kegiatan pelatihan. Keterampilan mitra juga meningkat dalam analisis permasalahan usaha. PKM ini memberikan dampak positif dalam meningkatkan kapasitas masyarakat untuk mendukung pengembangan UMKM di Desa Pineleng I Kabupaten Minahasa secara berkelanjutan.
Co-Authors Adelina Agnes Lapian, Adelina Agnes Anderson G. Kumenaung Debby Ch. Rotinsulu Engka, Daisy S. M. George M. V. Kawung Irawaty Masloman Ita P. F. Rorong Joy E. Tulung Kumaat, Robby J. Londa, Albert T Melansena, Eliza V. Moedjiono, Epifania Jurike Naukoko, Amran T. Pangalo, Teki Rotinsulu, Debby Ch. Rotinsulu, Debby. Ch. Rumondor, Nichen Sapaat, Theogive Maral Simbar, Gilbert Romeo Tungka, Estelita M. Watung, Mega Putri Welan, Veiby Precilia Rivia Wensy Rompas