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Performance Analysis of Government Regional Revenue and Expenditure Budget (APBD) Management Ismiyana, Ulydhatul; Parinduri, Ramadha Yanti; Awaliah, Andi Urfia; Riduan, Akhmad; Afrizal, Afrizal
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1636

Abstract

The Regional Revenue and Expenditure Budget (APBD) is the primary instrument used by local governments to achieve development goals and enhance community welfare. Through the APBD, local governments plan and manage regional revenues and expenditures in a budget year. Therefore, the effectiveness and efficiency of APBD management are important indicators in assessing local government performance. This type of research uses a qualitative descriptive approach. The objective of this research is to examine the financial performance of the Indonesian government, specifically the Performance Analysis Report on the Management of the Regional Revenue and Expenditure Budget (APBD) of the Indonesian government. This research utilizes secondary data sourced from official government documents in Indonesia. The data analysis technique employed in this research utilizes the Balanced Scorecard method. The results of this study have found that by using the Balance Scorecard method, namely: (1) Based on the independence ratio, the City government has shown delegative results. (2) Based on the revenue effectiveness ratio, the City government has succeeded in achieving targets or objectives effectively. (3) The Customer Satisfaction Perspective uses the public satisfaction index (IKM) of government. (4) The Internal Process Perspective of Bureaucratic Reform uses the bureaucratic reform index (IRB) of the city in 2023 - 2025, which shows a significant increase. From 2023 to 2025, Indonesia is expected to see an increase in the percentage of SMEs. (4) The growth and learning perspective using the city employee quality index in 2023 – 2025 shows that the quality of employees who have participated in training and development is very high.
PENGENALAN DAN PENERAPAN LAPORAN KEUANGAN BERBASIS MICROSOFT EXCEL PADA KOPERASI DI DESA PATONGKO KABUPATEN SINJAI Andi Urfia Awaliah; Mahyudin Usman
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Patongko Village in Sinjai Regency is one of the areas involved in the Koperasi Merah Putih program, a government initiative aimed at strengthening rural economies through cooperative development. However, field realities show that cooperative management still faces several challenges, such as low financial literacy, limited use of information technology, and minimal understanding among cooperative leaders about financial reports. The Community Service Program (PKM) conducted in June 2025 aimed to introduce and train the use of Microsoft Excel as a tool in preparing cooperative financial reports. The method used was a qualitative literature study combined with participatory observation during training sessions involving 22 cooperative participants. The results showed that practical and participatory approaches were effective in improving participants’ understanding of digital financial recording, although challenges in infrastructure and technological literacy remained. This study emphasizes the importance of strengthening the human resource capacity of cooperatives through contextual training based on simple technology as an initial step toward the digitalization of financial management in rural cooperatives
Penipuan Pinjaman Online di Indonesia: Modus Pelaku dan Strategi Pencegahan Una, Bachrudin K.; Cesilia Arum Septianingsih; Putri Ratnasari; Andi Urfia Awaliah
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2736

Abstract

Penelitian ini mengkaji fenomena penipuan fintech lending ilegal (pinjaman online) yang marak terjadi di Daerah Istimewa Yogyakarta, khususnya selama masa pandemi COVID-19. Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, melalui wawancara mendalam terhadap pegawai OJK, Satgas Waspada Investasi, serta korban pinjol ilegal. Analisis dilakukan dengan perangkat lunak NVivo 11 berdasarkan teori Routine Activity Theory, yang menyoroti kejahatan sebagai hasil interaksi antara pelaku, korban, dan ketiadaan pengawasan. Hasil penelitian menunjukkan bahwa rendahnya literasi keuangan dan tingginya desakan ekonomi menjadi faktor utama masyarakat terjebak pinjol ilegal. Modus-modus penipuan yang ditemukan antara lain pinjaman beranak, pencairan fiktif, intimidasi, dan penyebaran data pribadi. Selain itu, kelemahan sistem pelaporan OJK, keterbatasan edukasi, dan kendala teknis memperburuk perlindungan terhadap korban. Penelitian ini merekomendasikan peningkatan literasi digital, publikasi rutin daftar pinjol legal/ilegal, serta koordinasi lintas lembaga untuk pencegahan dan penindakan yang lebih efektif terhadap penipuan pinjaman online.