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All Journal SELODANG MAYANG ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Literacy : Jurnal Ilmiah Sosial Literacy: Jurnal Ilmiah Sosial UPI YPTK Journal of Business and Economics JIPM: Jurnal Indragiri Penelitian Multidisiplin TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa Innovative: Journal Of Social Science Research Kreativitas Pada Pengabdian Masyarakat (Krepa) MANKEU (JURNAL MANAJEMEN KEUANGAN) AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA)
Raju Maulana
Universitas Islam Indragiri
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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ANALYSIS OF THE FINANCIAL PERFORMANCE OF HARAPAN JAYA VILLAGE, TEMPULING DISTRICT, INDRAGIRI HILIR REGENCY Khairunnisa Nur Utami; Raju Maulana; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 4 No. 1 (2026): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v4i1.349

Abstract

This study aims to analyze the financial performance of Harapan Jaya Village, Tempuling District, Indragiri Hilir Regency based on the realization of the Village Revenue and Expenditure Budget (APBDes). This study uses a descriptive method with a quantitative approach. The data used is secondary data obtained from the Village Revenue and Expenditure Budget Realization Report (APBDes) of Harapan Jaya Village for the 2023–2025 Fiscal Year. Data collection techniques are carried out through documentation studies and literature studies. Data analysis uses regional financial ratio analysis which includes effectiveness ratio, growth ratio, and independence ratio. The results of the study show that the effectiveness ratio of Harapan Jaya Village reached 100% during the 2023–2025 period, which shows that the village government has succeeded in realizing revenue in accordance with the planned target. The growth ratio fluctuated to 15.5% in 2023, decreased to -26.6% in 2024, then increased again to 20.9% in 2025. Meanwhile, the ratio of financial independence is still in the very low category with an instructive relationship pattern, which shows a high dependence on transfer funds from the government and a low contribution of Village Original Income (PAD). Thus, it can be concluded that although villages have been able to manage their income realization effectively, greater efforts are still needed to increase sustainable financial growth and strengthen financial independence through optimizing village sources of income and developing local economic potential.
PERAN HUMAN CAPITAL LOKAL TERHADAP TATA KELOLA DALAM PENGEMBANGAN OBJEK WISATA RELIGI TUAN GURU SYEKH ABDURRAHMAN SIDDIQ Abdurrahman Dipasanta; SM Guntur; Raju Maulana
AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Vol. 4 No. 3 (2026): AMNESIA (Jurnal Manajemen Sumber Daya Manusia)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/amnesia.v4i3.332

Abstract

This study aims to analyze the role of local human capital in the governance of the development of the religious tourism site of Tuan Guru Syekh Abdurrahman Siddiq in Indragiri Hilir Regency, Riau Province. Religious tourism based on Islamic scholarly figures has its own distinctive character, as it requires a balance between spiritual, historical, and cultural values and aspects of sustainable management. The study employs a descriptive qualitative approach with data collection techniques including in-depth interviews, field observation, and documentation. Informants were selected purposively, comprising tourism site managers, community leaders, village officials, local youth, and pilgrims. Data analysis used the interactive model of Miles and Huberman. The findings reveal that local human capital plays a strategic role in four dimensions of governance, namely participatory planning, narration of historical and spiritual narratives, service and infrastructure management, and digital promotion driven by the youth community. The social trust held by local human resources is also proven to strengthen the legitimacy of management and the sustainability of the destination's values. This study concludes that the quality of religious tourism governance is greatly influenced by the active involvement of local human capital, not merely as technical implementers, but also as guardians of narratives, social mediators, and drivers of community-based innovation.
Co-Authors Abdurrahman Dipasanta Agus Maulana Agus Maulana Ahmad Ahmad Baidhowi Ahmad Rifa'i Ahmad Rifai Andi Yusapri Andriansyah Andriansyah Asniati Bindas Bayu Fajar Susanto Dharmasetiawan Dharmasetiawan Dina, Syafrina Guntur, SM. hipni Indra Muchlis Adnan Khairul Ihwan, Khairul Khairunnisa Nur Utami Mhd Alhapiz Muannif Ridwan MUCHLIS Muchlis Muchlis Muchlis MUHAMMAD FAUZAN Muhammad fauzan Mustika Nurazizah Putri Rosmitha S.M Guntur Sami Cahyani SM GUNTUR SM. GUNTUR Sopian Sopian Sri Hidayanti Syafrina Dina Widyawati Widyawati Widyawati Widyawati Widyawati Yaswar Aprilian Yulia Citra Zoly Nova