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All Journal The Indonesian Accounting Review Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Jurnal ASET (Akuntansi Riset) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN AKSELERASI: Jurnal Ilmiah Nasional Jurnal Akuntansi dan Keuangan (JAK) International Journal of Education, Social Studies, And Management (IJESSM) Journal of Governance and Accountability Studies Reviu Akuntansi, Manajemen, dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Paradoks : Jurnal Ilmu Ekonomi InJEBA : International Journal of Economics, Business and Accounting International Research Journal of Business Studies
Dewi, Fajar Gustiawaty
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Mathematics Medicine & Pharmacology Social Sciences Other

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PELATIHAN PENINGKATAN PRODUKSI, PENENTUAN HARGA JUAL, DAN PEMASARAN PRODUK MINUMAN BUBUK JAHE DAN COKLAT DI DESA SUNGAI LANGKA, PESAWARAN gamayuni, rindu rika; Dewi, Fajar Gustiawaty; dharma, fitra
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 4 No. 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i1.168

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini ditujukan pada kelompok Wanita Tani di Desa Sungai Langka, Kecamatan Gedong Tataan, Kabupaten Pesawaran, Lampung. Desa Sungai Langka adalah desa penghasil tanaman coklat, berada di daerah dataran tinggi yang sejuk. Hampir setiap warga di desa ini menanam coklat. Banyaknya tanaman coklat dimanfaatkan oleh ibu-ibu Kelompok Wanita Tani di desa ini untuk membuat minuman bubuk coklat. Produk lainnya yang dihasilkan adalah minuman bubuk jahe. Namun permasalahannya adalah, masih terbatasnya jumlah produksi minuman bubuk jahe dan coklat yang dihasilkan karena keterbatasan tenaga dan peralatan, masih kurangnya pengetahuan dalam analisis biaya produksi dan menentukan harga jual yang tepat, dan masih kurangnya kemampuan dalam memasarkan produk tersebut, sehingga belum bisa memberikan laba atau keuntungan yang maksimal. Target yang ingin dicapai adalah peningkatan produksi, peningkatan laba atau keuntungan, dan meluasnya daerah pemasaran produk. Solusi dan metode untuk menyelesaikan permasalahan tersebut antaralain dengan memberikan pelatihan bagaimana cara untuk meningkatkan produksi, analisis biya produksi dan penentuan harga jual yang tepat, serta pemasaran via on line produk minuman bubuk jahe dan coklat bagi Kelompok Wanita Tani di Desa Sungai Langka ini, sehingga terjadi peningkatan perekonomian warga desa.
Mutations of position and performance of local government public officers: An experimental study Dewi, Fajar Gustiawaty
Journal of Governance and Accountability Studies Vol. 2 No. 2 (2022): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v2i2.1062

Abstract

Purpose: The purpose of this research is to evaluate the ambiguity and conflict characteristics of role stress variables capable of mediating a job transfer and official performance. Research methodology: This experimental research was conducted to obtain a causal relationship between the respondents in Lampung, Way Kanan Regency, and analyzed using the Anova method. Results: The results showed that officials' performance was significantly higher when experiencing low ambiguity, according to role and contingency theories. Furthermore, both attributes were lower when officials received high-frequency and did not mediate the relationship between job transfer and performance. Limitations: This research is limited to paper and pencil, which prevents participants from feeling the real situation. Contribution: This research implies that job transfers can be conducted according to the needs and conditions of the local government.
Determinants of Local Government Financial Independence: A Literature Review Astuti, Sisca Mia; Dewi, Fajar Gustiawaty; Nauli, Pigo
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.943

Abstract

This study aims to examine the determinants of local government financial independence in Indonesia by synthesizing empirical evidence from recent studies published between 2021 and 2025. Local government financial independence is a key objective of fiscal decentralization, reflecting the ability of regional governments to finance public services and development activities through locally generated revenue while reducing dependence on central government transfers. This study focuses on five main determinants frequently discussed in the literature, namely local taxes, investment, government size, population, and intergovernmental transfers. A narrative literature review approach is employed to analyze and compare findings from fifteen selected empirical studies that investigate these variables across different regional contexts in Indonesia. The results indicate that local taxes consistently have a positive and significant effect on financial independence, highlighting their importance as a sustainable source of local revenue. Intergovernmental transfers are also found to support financial independence in the short term. In contrast, the effects of investment, government size, and population remain mixed and context-dependent, suggesting the influence of governance quality, demographic structure, and regional characteristics. This study contributes to the literature by providing an integrated understanding of recent findings and identifying research gaps that may guide future empirical research and policy formulation aimed at strengthening local government financial independence.
The Effect of Integrity, Local Own-Source Revenue, and Intergovernmental Transfers on the Efficiency of Local Government Expenditure Azzahra, Nafilah Shofa; Dewi, Fajar Gustiawaty
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.955

Abstract

This study examines the efficiency of local government expenditure in Lampung Province and analyzes the effects of integrity, local own-source revenue (PAD), and intergovernmental transfers on expenditure efficiency. Using financial data from 15 regencies and municipalities during the 2021–2024 period, the study employs Data Envelopment Analysis (DEA) with Constant Returns to Scale (CRS) and Variable Returns to Scale (VRS) approaches to measure technical and scale efficiency, followed by multiple linear regression analysis to identify determinant factors. The DEA results reveal that only North Lampung Regency achieves full efficiency, while most local governments operate below the efficiency frontier, indicating substantial potential for improvement through better input utilization and scale adjustment. Regression results indicate that integrity does not have a significant effect on expenditure efficiency, suggesting that perceptual governance indicators alone are insufficient to explain efficiency variations. Local own-source revenue (PAD) shows a significant negative effect on expenditure efficiency, implying that higher fiscal capacity may encourage expenditure expansion that is not accompanied by proportional output gains. Meanwhile, intergovernmental transfers do not significantly affect efficiency due to their mandatory nature and limited flexibility. Overall, the findings highlight that expenditure efficiency is driven more by technical and structural aspects of budget management such as planning, control, and evaluation than by revenue size alone. Strengthening fiscal discipline and managerial capacity is therefore essential to improve local government spending efficiency.
The Mediating Role of Tax Compliance in the Relationship Between Carbon Tax and Environmental Performance: A Public Sector Study Hendri, Nedi; Dewi, Fajar Gustiawaty; Khairudin, Khairudin
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5566

Abstract

This study examines the mediating role of tax compliance in the relationship between carbon tax and environmental performance in the public sector of Indonesia. The implementation of carbon tax, aimed at reducing greenhouse gas emissions, faces challenges in Indonesia due to low tax compliance, potentially undermining its effectiveness. A total of 318 participants from public sector organizations in Indonesia were selected using random sampling for this study. Data were collected through an online survey, designed to measure tax compliance, carbon tax, and environmental performance. The results indicate that tax compliance significantly mediates and moderates the relationship between carbon tax and environmental performance, highlighting the importance of improving tax compliance to enhance the effectiveness of carbon tax policies. This study provides empirical evidence on the critical role of tax compliance in maximizing the environmental benefits of carbon taxes in developing countries like Indonesia, where tax culture and enforcement systems are still evolving. The findings contribute to the literature on carbon taxation by emphasizing the need for fostering compliance to ensure the success of environmental tax policies.
Can Interaction of Performance Measurement, Remuneration, and Financial Management System Improve Performance of Indonesian State Universities? Dewi, Fajar Gustiawaty; Gamayuni, Rindu Rika; Komalasari, Agrianti
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6636

Abstract

Purpose: This study aims to examine whether the interaction between performance measurement, remuneration, and financial management systems can improve the performance of Indonesian state universities within the context of governance reforms and increased institutional autonomy. Methodology: Data were obtained from secondary sources, including archival and observational data of state universities in Indonesia, with financial management statuses of legal entities, public service agencies, and government work units. The sample was selected using purposive sampling, focusing on state universities that published annual reports between 2017-2023 period. Before the Moderated Regression Analysis (MRA) testing, classical assumption tests were conducted to ensure the validity of the model. Results: The findings indicate that performance measurement, remuneration systems, and financial management systems significantly affect state university performance. Conclusions: This study provides empirical evidence that can be utilized for policymaking to enhance the performance of state universities. State universities must strengthen performance measurement systems that include key and additional performance indicators to ensure more comprehensive performance evaluations. Limitations: This study has limitations because several variables were difficult to measure and required the use of categorical measurements. Contributions: This study contributes to the public sector accountability and organizational change literature by proposing a multidimensional framework that integrates performance measurement, remuneration, and financial governance.
Co-Authors agustina, yenni Amelia, Yunia Anisman, Hafizh Billy Astuti, Sisca Mia Azzahra, Nafilah Shofa Dharma, Fitra Fatmasari, Ines Muharromah Gamayuni, Rindu Rika Hartati, Siti Karina, Rani Khairudin Khairudin Komalasari, Agrianti Liza Alvia Malinda, Okta Mardhiana, Putri Maryani Maryani Nedi Hendri, Nedi Novelidhawaty, Yossie Oktavia, Reni Pigo Nauli Pratama, M. Renardi Merdian Puspita, Harsono Edwin Saipulloh, Alit Sastrawan, Hendrik Susi Sarumpaet Syaipudin, Usep Yuliansyah Yuliansyah Yuztitya Asmaranti, Yuztitya