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All Journal Al-Buhuts (e-journal) Pasundan Community Service Development Journal Studies in Indonesian Language and Literature Atestasi : Jurnal Ilmiah Akuntansi
Usman , Usman
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Evaluation of Local Government Financial Performance from the Value for Money Perspective Usman , Usman; Haeril , Haeril; Salida , Amrizal; Taufiq , Muhammad; Nur , Yustika
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1485

Abstract

This study aims to evaluate the financial performance of local governments through the lens of the Value for Money (VfM) framework, which emphasizes the principles of economy, efficiency, and effectiveness in public sector spending. The growing demand for transparency and accountability in public administration necessitates a shift from traditional input-output financial measures to a more outcome-based evaluation approach. Using a quantitative research design, data were collected through structured questionnaires distributed to 135 respondents across selected local governments. Supplementary secondary data from official performance and audit reports were also analyzed. The findings indicate that all three VfM components—economy, efficiency, and effectiveness—have a significant and positive relationship with financial performance, with effectiveness showing the strongest influence. Multiple regression analysis revealed that the VfM framework accounts for a substantial portion of the variation in local government financial performance (Adjusted R² = 0.625). These results suggest that while cost control and resource utilization are important, achieving intended public service outcomes is the most critical factor in delivering value for money. This research contributes to the growing body of literature on public financial management by providing empirical evidence on the practical application of VfM principles at the local government level. It underscores the need for performance-based budgeting, robust monitoring systems, and institutional reforms to strengthen fiscal accountability and service delivery outcomes.
Pengaruh Moralitas Individu dan Internal Control terhadap Pencegahan Kecurangan dalam Pengelolaan Dana Desa Achawati, Sitti; Usman , Usman; Taruh, Victorson
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3567

Abstract

The purpose of this study was to determine individual morality and internal control on fraud prevention in village fund Management in Kabila Bone District, Bone Bolango Regency. The research methodology used in this research is quantitative method with data collection techniques using questionnaire surveys and observations. The number of respondents in this study were 63 respondents consisting of the Village Head, Village Secretary, Village Treasurer, Head of General Affairs and Planning, Head of Welfare and Services, Head of Hamlet and Chairman of the Village Consultative Body throughout Kabila Bone District. The tools used in this study used multiple linear regression analysis. Based on the results of this study, it is known that individual morality has a significant effect on preventing fraud in the management of village funds in Kabila Bone District and internal control has a significant positive effect on preventing fraud in the management of village funds in Kabila Bone District.
Kemampuan Menentukan Majas Dalam Buku Pakrimpungang Sanjak Mangkasarak Bori Malabbiritta Siswa Kelas XI SMK Negeri 1 Gowa: The Ability to Determine Figures of Speech in the Book Pakrimpungang Sanjak Mangkasarak Bori Malabbiritta of Class XI Students of State Vocational School 1 Gowa Muhajir, Ahmad; Usman , Usman; Hajrah, Hajrah
Journal Studies in Indonesian Language and Literature Vol. 2 No. 2 (2025): Journal Studies in Indonesian Language and Literature
Publisher : Journal Studies in Indonesian Language and Literature

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan Kemampuan Menentukan Majas Dalam Buku Pakrimpungang Sanjak Mangkasarak Bori Malabbiritta Siswa Kelas XI SMK Negeri 1 Gowa. Penelitian ini bersifat deskriptif kuantitatif. Populasi dalam penelitian ini adalah seluruh siswa kelas XI SMK Negeri 1 Gowa yang berjumlah 272 Orang. Sampel yang dipilih sebanyak 30 orang. Penarikan sampel dilakukan dengan teknik sampel acak (random sampling). Teknik yang digunakan pada penelitian ini adalah teknik tes. Hasil penelitian, dapat disimpulkan bahwa Kemampuan Siswa Kelas XI SMK Negeri 1 Gowa dalam Menentukan Majas Dalam Buku Pakrimpungang Sanjak Mangkasarak Bori Malabbiritta berada pada kategori "Cukup Mampu" dengan rata-rata nilai 66. Meskipun sebagian besar siswa memiliki pemahaman yang cukup baik, masih terdapat beberapa siswa yang mengalami kesulitan dalam mengidentifikasi, memetakan, dan memahami majas dalam puisi. Untuk meningkatkan kemampuan siswa dalam aspek ini, diperlukan strategi pembelajaran yang interaktif, seperti diskusi kelompok, analisis teks sastra secara mendalam, serta pemberian latihan yang lebih beragam agar siswa dapat memahami penggunaan majas dalam puisi dengan baik.
Assisting Poultry Farming MSMEs in Formulating Halal and Affordable Feed to Increase Productivity Kumala, Destiana; Al Farisi, Muhammad Salman; Haryadi, Rofiq Noorman; Usman , Usman; Ramdani, Akmal
Pasundan Community Service Development Vol. 3 No. 2 (2025): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v3i2.274

Abstract

This community service program aims to strengthen the capacity of poultry farming MSMEs in formulating halal, affordable, and nutritionally balanced feed to improve livestock productivity. The assistance was carried out to address common challenges faced by small-scale farmers, including limited knowledge of halal feed standards, dependence on commercial feed with fluctuating prices, and the lack of skills in utilizing locally available raw materials. The program employed a participatory empowerment approach consisting of three main stages awareness and training, which introduced halal feed principles, identification of permissible ingredients, and cost-efficient formulation techniques technical workshops and hands-on practice, where participants collaboratively formulated and produced halal feed using locally sourced materials; and monitoring, which involved periodic supervision, evaluation of feed quality, and assessment of changes in farm productivity. The results of the program indicate a positive impact on the targeted MSMEs. Participants demonstrated an increased understanding of halal feed requirements and the ability to independently formulate balanced rations at lower cost. The application of the newly formulated feed contributed to improved growth rate, feed efficiency, and overall poultry performance. In addition, farmers reported reduced dependence on commercial feed and enhanced confidence in maintaining halal compliance. This program highlights the significance of capacity building and locally based feed innovation as strategic efforts to improve productivity and competitiveness among poultry farming MSMEs.
Co-Authors Achawati, Sitti Ahmad Muhajir, Ahmad Al Farisi, Muhammad Salman AMRIZAL SALIDA Haeril , Haeril Hajrah Hajrah, Hajrah Haryadi, Rofiq Noorman Kumala, Destiana Nur , Yustika Ramdani, Akmal Taufiq , Muhammad Victorson Taruh