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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Aktor
Waru, Andi Tenri
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Economics, Econometrics & Finance Social Sciences

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Dasawisma Community Empowerment Program in Tappale Village, Libureng District, Bone Regency Rukmana, Novayanti Sopia; Waru, Andi Tenri; Guntur, Muhammad; Johansyah, Oky Nur Pratiwi
Jurnal Aktor Vol 3, No 3 (2024): June
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/aktor.v3i3.63208

Abstract

This study aims to determine the community empowerment in the Dasawisma Program in Tappale Village, Libureng Subdistrict, Bone Regency. This study uses a qualitative approach and produces descriptive data. Data collection is done throughobservation, interviews, and documentation techniques. The data obtained from the research are processed using an interactive analysis model, including data reduction, data presentation, and drawing and testing conclusions. The results of this study show that the Dasawisma program in Tappale Village covers the aspects of Cleanliness, Beauty, and Orderliness (K3). The empowerment of Tappale Village Dasawisma is carried out by the Village Government. The role and contribution of Tappale Village Dasawisma in preserving the environment have been felt, but not to the maximum extent. Based on the research conducted, it is found that according to the ACTORS empowerment theory, it has not been implementedeffectively, as analyzed through that theory. From the results of this research, it can be concluded that the implementation ofcommunity empowerment programs by Dasawisma in Tappale Village has not been successful. There are several obstacles faced by Tappale Village Dasawisma in empowering the community. In addition, there are also steps taken by Tappale VillageDasawisma to address these obstacles. The recommendations from this study are given based on the dimensions of eachACTORS theory.
Proses Perencanaan dan Pengendalian Operasional Melalui Penyusunan Anggaran Pada UMKM Kopi Lia Waru, Andi Tenri; Ramadhani, Dwi Awalia; Julmina, Azarya; Aras, Anggi; Misran, Alisa; Haris, Muhammad Rasul
Jurnal Ilmiah Akuntansi dan Keuangan Vol 3, No 2 (2024): Agustus
Publisher : Universitas Negeri Makassar

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Abstract

Tujuan penelitian ini adalah untuk mengetahui proses perencanaan dan pengendalian melalui penyusunan anggaran operasional pada UMKM kopi lia. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan menggunakan teknik pengumpulan data berupa wawancara dan observasi langsung ke lapangan. Hasil penelitian menunjukkan bahwa UMKM kopi lia belum melakukan perencanaan dan pengendalian melalui anggaran operasional sehingga perlu disusun anggaran operasional yang digunakan perusahaan.Kata kunci: anggaran operasional, perencanaan, pengendalian
Co-Authors Aras, Anggi Haris, Muhammad Rasul Johansyah, Oky Nur Pratiwi Julmina, Azarya Misran, Alisa Muhammad Guntur, Muhammad Novayanti Sopia Rukmana, Novayanti Sopia Ramadhani, Dwi Awalia