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All Journal JDM Tekno - Pedagogi : Jurnal Teknologi Pendidikan Agrotrop : Journal on Agriculture Science Jurnal Kebijakan Publik Jurnal Ekonomi Daerah (JEDA) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal JSIKA KOMUNITAS: INTERNATIONAL JOURNAL OF INDONESIAN SOCIETY AND CULTURE E-Journal Graduate Jurnal Ilmu Sosial dan Ilmu Politik Journal of English and Arabic Language Teaching Al-Manar : English and Arabic Journal Jurnal Ushuluddin Jurnal Al-Iqtishad Indonesian Journal of Integrated English Language Teaching SALAM: Jurnal Sosial dan Budaya Syar-i GRADIEN Jurnal Antropologi: Isu-Isu Sosial budaya Jurnal Fisika Unand Jurnal Riset Kimia Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Ijtimaiyya JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) INVOTEC Jurnal Zarah Jurnal Manajemen Pendidikan Teras Jurnal Al Ishlah Jurnal Pendidikan JISPO (Jurnal Ilmu Sosial dan Ilmu Politik) Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Jurnal Ilmiah Universitas Batanghari Jambi Islamic 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Sociology Research and Education Indonesian Journal of Religion and Society Jurnal Ilmiah Edunomika (JIE) Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) International Journal of Economics Development Research (IJEDR) Journal of Telenursing (JOTING) Jurnal Sisfotek Global JSES : Journal of Sport and Exercise Science Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ranah Komunikasi Jurnal Ilmiah Ar-Risalah: Media Ke-Islaman, Pendidikan, dan Hukum Islam Jurnal Sosiologi Andalas Jurnal Surya Teknika Indonesian Journal of Law and Economics Review Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan Wedana: Jurnal Kajian Pemerintahan, Politik, dan Birokrasi PAMPAS: Journal of Criminal Law ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Cahaya Mandalika International Journal of Social and Management Studies (IJOSMAS) Jurnal Kesehatan Tambusai ENGLISH FRANCA : Academic Journal of English Language and Education Journal of Maritime Empowerment Jurnal Kesehatan Saintika Meditory Jurnal Pengabdian Masyarakat (ABDIRA) Indonesian Journal of Counseling and Development Widya Publika International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Unram Journal of Community Service (UJCS) MAKILA: Jurnal Penelitian Kehutanan International Journal of STEM Education for Sustainability Baselang: Jurnal Ilmu Pertanian, Peternakan, Perikanan dan Lingkungan JAF (Jurnal Analis Farmasi) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Al-Fikrah Academic Journal of Computer Science Research (AJCSR) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Gurindam: Jurnal Bahasa dan Sastra COVIT Mediastima East Asian Journal of Multidisciplinary Research (EAJMR) Quality : Jurnal Kesehatan JKP (Jurnal Kajian Pemerintah: Journal of Government Social and Politics) JOLMA Jurnal Pengabdian Teratai Formosa Journal of Multidisciplinary Research (FJMR) Bhakti Nagori (Jurnal Pengabdian kepada Masyarakat) Instruktur: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Balance : Jurnal Akuntansi dan Manajemen Formosa Journal of Applied Sciences (FJAS) Journal of Malikussaleh Public Economics Alfuad: Jurnal Sosial Keagamaan Jurnal El-Thawalib Takuana: Jurnal Pendidikan, Sains, dan Humaniora Abdimas Indonesian Journal Jurnal Tren Bisnis Global ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Publicness: Journal of Public Administration Studies Hulondalo Jurnal Ilmu Pemerintahan dan Ilmu komunikasi (JIPIK) Maqdis: Jurnal Kajian Ekonomi Islam Jurnal Karya Abdi Masyarakat International Journal of Entrepreneurship and Business Management JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) QISTINA: Jurnal Multidisiplin Indonesia International Journal of Educational Research Excellence (IJERE) Mamangan Social Science Journal Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Jambi Accounting Review (JAR) Jurnal Ekonomi, Teknologi dan Bisnis Eastasouth Journal of Effective Community Services Innovative: Journal Of Social Science Research Jurnal Dialektika Politik Jurnal Pengabdian Masyarakat Bangsa Dharma Ekonomi Jurnal Ilmu Komputer (JIK) International Journal of Economics, Management and Accounting Nexus Synergy: A Business Perspective West Science Social and Humanities Studies Community Service Journal Of Economic Education Majority Science Journal Journal of Law & Policy Review Journal of Humanities and Social Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pengembangan Ilmu dan Praktik Kesehatan Alfuad: Jurnal Sosial Keagamaan RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Pendekar Nusantara USRATY : Journal of Islamic Family Law Journal of Management, Economic, and Financial South East Asian Management Concern Journal Journal of Educational Technology and Instruction Seroja Husada: Jurnal Kesehatan Masyarakat JER Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research CONSTITUO: Jurnal Riset Hukum Kenegaraan dan Politik Jurnal Kimia Unand PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Bidan Cerdas Akademika Fortech : Journal of Information Technology Ameena Journal Masyarakat: Jurnal Pengabdian Journal of Research in Education and Pedagogy Jurnal Greenation Ilmu Akuntansi Dhana Ulil Albab Inventor: Jurnal Inovasi dan Tren Pendidikan Teknologi Informasi Jurnal Gladiator International Conference On Social Science Education Proceeding Jurnal Teknologi Sumberdaya Mineral Jurnal El-Thawalib ILLAT-J AICOS Midaduna: Journal of Islamic Studies Jurnal Cakrawala Akuntansi Oikonomia : Journal of Management Economics and Accounting Maneggio Dhana
- Afrizal
FISIP Universitas Andalas
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PENGELOLAAN AKUNTANSI KEUANGAN, PEMBERDAYAAN SDM DAN MANAJEMEN BUMDes DESA SEMPAN KABUPATEN BANGKA Saliman, Abdul Rasyid; Adriana, Nana; Hamdan, Hamdan; Afrizal, Afrizal; Deseria, Rita; Firdaus, Rahmad
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 4 No 2 (2023): Jurnal Pengabdian Pendidikan Masyarakat Vol 4 No 2 (2023)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v4i2.1350

Abstract

The community service program aims to provide education and guidance to the Management of Village-Owned Enterprises (BUMDes) and relevant community representatives, in order to support the implementation of BUMDes management tasks. This initiative involves a series of training sessions, such as in the fields of financial accounting, human resource empowerment, and management in the village of Sempan, located in the Pemali Subdistrict, Bangka Regency. The establishment of BUMDes is undertaken with a strong intention to realize economic empowerment in the village of Sempan, which holds significant economic potential. BUMDes also carries the responsibility to transparently and accountably compile financial reports for its business units on a monthly basis. However, there are several challenges that need to be addressed, including the lack of collaboration among various relevant parties in the village and a limited understanding of BUMDes management. Through the implementation of this community service program, the outcomes achieved include enhancing the understanding of village officials and BUMDes managers regarding BUMDes governance in Sempan Village, Pemali Sub-district, Bangka Regency. Furthermore, the knowledge and skills of BUMDes managers in financial management and financial reporting are improved. Furthermore, it is anticipated that this community service program will result in an optimal BUMDes management approach, capable of empowering the community, increasing Village Original Income, reducing social disparities, and transforming the village into a more self-reliant entity.
Pengaruh Kekuatan Bending Material Komposit Serat Sintetis Terhadap Sifat Bahan Winlet Bumper Mobil Menggunakan Metode Komparatif Afrizal, Afrizal; Ridwan, Ahmad; Martono, Eko; Komaini, Hayatullah
Jurnal INOVATOR Vol. 9 No. 1 (2026): Jurnal INOVATOR-On Progress
Publisher : LPPM Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/inovator.v9i1.542

Abstract

Material komposit sering digunakan sebagai body pada mobil terutama pada bagian pelindung depan maupun belakang, hal ini dikarenakan keunggulan material komposit yaitu ringan yang mengakibatkan massa dari body mobil akan lebih ringan sehingga bahan bakar menjadi lebih efisien dan dapat mereduksi emisi udara. Komposit yang menggunakan polimer merupakan komposit yang sering digunakan. Komposit dengan jenis ini menggunakan polimer sebagai matriks dan serat alam sebagai penguat.Komposisi   serat karbon, serat polypropylene  Paduan Hardiner dan Resin Epoxy untuk bahan winglet bumper mobil: Komposisi 1: 1 serat KSP 3 serat   KSK  atau 1.158 gr KSP;  3.475 gr KSK ;18.532 gr REH nilai uji bending rata-rata  4694,57 MPa, Komposisi 2 : 2 serat KSP 2 serat KSK  atau 2.316 gr KSP;2.316 gr KSK; 18.532 gr REH nilai uji bending rata-rata  4901,45 MPa, Komposis 3: : 3 serat KSP 1 serat KSK atau 3.475 gr KSP 1.158 gr KSK; 18.532% REH  nilai uji bending rata-rata  5371,68 MPa  Pembuatan Winglet Bumper Mobil diambil dari komposisi spesimen uji bending tertinggi  yang diperoleh pada komposisi perbandingan campuran  3 serat KSP dan 1 serat  3.475 gr KSP, 1 serat 1.158 gr KSK; 18.532 gr REH dengan nilai uji bending  5371,68 MPa. Nilai analisis komparatif kekuatan uji bending dengan komposisi serat karbon, serat polypropylene. Paduan Hardiner dan Resin Epox dengan menggunakan analisa Komparatif sampel k berkorelasi, Analisis hipotesa ada perbedaan diantara lapisan serat terhadap uji bending Karena nilai F0 = 77,01 > F0,05(2,6) = 5.14 maka Ho maka ditolak. Jadi ada pengaruh perbedaan diantara lapisan serat polypropylene dan lapisan serat karbon terhadap kekuatan uji bending material untuk pembuatan Bumper Mobil.
Tokoh-Tokoh Tasawuf Islam dan Relevansinya bagi Dunia Modern: Ibnu Athaillah as-Sakandary, al-Muhasibi dan Abd. Qadir al-Jilani Nurnajmi, Nurnajmi; Afrizal, Afrizal; Perdana, Taslim; Saputra, Riki; Rusydi, Rusydi
Midaduna: Journal of Islamic Studies Vol. 2 No. 2 (2025): Islamic Studies Journal
Publisher : Edupedia Publisher

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

Abstract

Artikel ini menggambarkan tentang tiga tokoh tasawuf Islam yang krusial dalam penyucian jiwa, pembentukan karakter serta penghayatan spiritual kepada sang Pencipta, tasawuf sebagai warisan klasik dan juga memiliki peran yang signifikan dalam membangun peradaban Islam yang beretika dan beradab. Penelitian mengenai tiga tokoh sufi yang besar ini tidak hanya bersifat historis, tetapi juga memberikan kontribusi teoretis dan praktis untuk pengembangan Studi Islam kontemporer, terutama dalam aspek etika, pendidikan, dan peradaban Islam. Penelitian ini menerapkan pendekatan kualitatif melalui metode studi pustaka (library research). Pengumpulan data dilakukan dari sumber-sumber literatur primer, termasuk karya-karya asli para tokoh seperti Al-Hikam oleh Ibnu Athaillah, Ar-Ria’yah li Huquqillah oleh Al-Muhasibi, dan Al-Ghunyah li Thalibi Thariq al-Haqq oleh Abdul Qadir al-Jilani. Selain itu, juga digunakan literatur sekunder yang mencakup buku, jurnal, dan hasil penelitian ilmiah yang berkaitan. Bertujuan untuk mendeskripsikan secara komprehensif biografi dan pemikiran tiga tokoh tasawuf Islam klasik: Ibnu Athaillah, Al-Muhasibi, dan Abdul Qadir al-Jilani. Menganalisis kontribusi pemikiran mereka terhadap perkembangan tasawuf dan spiritualitas Islam. Mengkaji relevansi ajaran mereka dalam konteks modernitas Islam dan pembentukan peradaban Islam yang berkeadaban (civilized Islam). Relevansi ketiga tokoh ini nyata dalam arah pendidikan Islam modern yang humanistik, transendental, dan berkarakter, yang mampu menyeimbangkan rasionalitas dengan spiritualitas, serta pengetahuan dengan nilai-nilai moral ilahiah. Kesimpulan artikel ini adalah bahwa konsep tazkiyah al-nafs berfungsi sebagai dasar filosofis dan teologis yang kuat dalam pembentukan karakter Islami. Meskipun ketiganya memiliki pendekatan yang berbeda, mereka semua menekankan signifikansi penyucian jiwa sebagai pusat dari transformasi individu dan masyarakat
PENYEBAB PEMILIK CAFE MEMBUKA USAHA DI LOKASI RAWAN BENCANA ALAM DI KELURAHAN BUKIT GADO-GADO Hasan, Fadilah; Afrizal, Afrizal; Hendrita, Juli
Ensiklopedia of Journal Vol 8, No 2 (2026): Vol. 8 No. 2 Edisi 3 Januari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i2.3698

Abstract

Indonesia merupakan negara yang memiliki tingkat kerentanan tinggi terhadap bencana alam. Letak wilayah di sekitar garis khatulistiwa dengan iklim tropis dan curah hujan tinggi menjadikan daerah tersebut rentan terhadap bencana hidrometeorologi, seperti banjir dan tanah longsor. Meskipun demikian, aktivitas ekonomi masyarakat terus berkembang, termasuk di daerah-daerah yang rawan bencana alam. Salah satu bentuk usaha masyarakat yang sedang tren saat ini adalah cafe, resto, dan coffee shop. Kawasan Bukit Gado-Gado memiliki panorama pantai menawan sekaligus berada di lereng bukit dengan aksesibilitas yang bagus dan pengujung yang ramai menjadikan kawasan ini diperuntukan untuk kawasan wisata. Dengan kesenjangan fungsi kawasan sebagai wisata dan resiko bahaya bencana menjadikan penelitian ini menarik untuk diteliti. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan lokasi penelitian di kelurahan Bukit Gado-Gado yaitu jalan menuju kawasan wisata Pantai Air Manis, Kecamatan Padang Selatan. Teknik pengumpulan data dilakukan dengan wawancara mendalam, observasi, pengumpulan dokumen. Serta, teknik analisis data dengan cara kodifikasi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa Pemilik cafe melihat lokasi lereng bukit sebagai ruang yang memiliki nilai estetika, ekonomi, dan simbolis. Sehingga banyak masyarakat sebagai pelaku usaha membangun cafe di kawasan rawan bencana karena strategis secara ekonomi. Kepemilikan lahan di kawasan Bukit Gado-Gado secara regulasi adalah milik negara tetapi tanah tersebut telah ditempati oleh masyarakat secara turun temurun dari zaman kolonial Belanda, sehingga tanah dan bangunan tidak memiliki izin bangunan. Namun, masyarakat lebih tertetik mengurus izin usaha karena pengurusannya yang cepat dan efisien tanpa memerlukan waktu lama. Kata Kunci : Rawan Bencana, Izin Usaha, Bukit Gado-Gado
Keengganan Masyarakat Dalam Mengurus Akta Ikrar Wakaf (IAW) Meunasah Di Desa Lingkok Busu Kecamatan Mutiara Kabupaten Pidie Afrizal, Afrizal
Ameena Journal Vol. 3 No. 4 (2025): Ameena Journal
Publisher : Yayasan Madinah Al-Aziziyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63732/aij.v3i4.204

Abstract

Tanah wakaf meunasah di Desa Lingkok Busu, Kecamatan Mutiara, Kabupaten Pidie, umumnya masih berlandaskan pengakuan adat dan ingatan kolektif masyarakat. Praktik wakaf yang dilakukan secara turun-temurun dan lisan tanpa pencatatan administratif menyebabkan sebagian besar tanah wakaf belum memiliki Ikrar Akta Wakaf (IAW). Keengganan masyarakat dalam mengurus IAW dipengaruhi oleh ketiadaan wakif atau ahli waris, tidak lengkapnya dokumen kepemilikan, keterbatasan biaya, serta pandangan bahwa wakaf secara adat dan agama telah dianggap sah. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Analisis data dilakukan secara induktif dengan tahapan reduksi data, penyajian data, dan penarikan kesimpulan, serta diuji keabsahannya melalui triangulasi. Hasil penelitian menunjukkan bahwa meskipun minat masyarakat untuk berwakaf cukup tinggi karena peran strategis meunasah, lemahnya administrasi dan koordinasi antar lembaga menyebabkan pengelolaan wakaf belum optimal dan berpotensi menimbulkan sengketa. Penelitian ini menyimpulkan bahwa diperlukan sosialisasi, pendampingan, dan penguatan administrasi wakaf guna menjamin kepastian hukum dan optimalisasi manfaat wakaf bagi masyarakat.
Changes in Students’ Perceptions and Technology Acceptance in Science Education: Implementing Canva in the Context of the Digital Divide Syahriyanti, Mita; Susanti, Nova; Amanah, Siti; Sofyan, Sofyan; Afrizal, Afrizal
Tekno - Pedagogi : Jurnal Teknologi Pendidikan Vol. 15 No. 2 (2025): Tekno-Pedagogi
Publisher : Program Magister Teknologi Pendidikan Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/teknopedagogi.v15i2.48146

Abstract

This study examines changes in students’ perceptions and technology acceptance in science education following the implementation of Canva in a school characterized by limited digital access. Grounded in the TAM, the research positions perception as a mediating construct linking digital media use to learning experience quality within a digital divide context. A descriptive pre–post survey design was employed involving 41 seventh and eighth-grade students at a public junior secondary school. Data were collected using a Likert-scale questionnaire administered before and after the integration of Canva into science instruction. Descriptive statistical analysis was conducted to compare mean scores across the two measurement phases. The findings indicate a substantial positive shift in students’ perceptions after the implementation of Canva, particularly in perceived usefulness, perceived understanding of abstract concepts, and affective engagement. These results suggest that exposure to structured visual and multimodal learning materials may enhance students’ acceptance of educational technology, especially in contexts where prior access to digital tools is limited. The study contributes theoretically by extending discussions on perception and technology acceptance within underrepresented educational settings affected by the digital divide. Methodologically, it demonstrates the relevance of pre–post descriptive approaches for capturing perceptual shifts in small-scale contexts. However, the study is limited by its reliance on self-reported data and the absence of inferential statistical testing. Future research is recommended to employ longitudinal or quasi-experimental designs and to integrate measures of academic achievement to better understand the long-term impact of digital media implementation in science education.
The Influence of Corporate Governance and Audit Quality on Financial Performance with Earnings Management as a Mediating Variable (Case Study on Manufacturing Companies Listed on the IDX) Mariyah, Siti; Afrizal, Afrizal; Herawaty, Netty
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fbe72h48

Abstract

This study aims to determine the effect of corporate governance and audit quality on financial performance with earnings management as a mediating variable. The population of this study is manufacturing companies listed on the IDX in 2020-2023. The sample of this study uses a purposive sampling technique with a total final sample of 175 manufacturing companies. This research method uses a quantitative method with secondary data in the form of company annual reports. The results of the study indicate that corporate governance has a positive effect on financial performance. Audit quality has a positive effect on financial performance. Earnings management has a positive effect on financial performance. Corporate governance has a negative effect on earnings management. Audit quality has a positive effect on earnings management. Earnings management is able to partially mediate the effect of corporate governance and audit quality on financial performance.
The Influence of Love of Money, Machiavellianism, and Idealism on the Ethical Perception of Accounting Students with Religiosity as a Moderating Variable Aurin, Rizkiza; Afrizal, Afrizal; Yuliusman, Yuliusman
Journal of Management Economic and Financial Vol. 3 No. 3 (2025): Special Issue
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jmef.v3i3.79

Abstract

An accounting student's ethical outlook is crucial for future professional integrity. This study aims to analyze how the love of money, Machiavellianism, and idealism influence the ethical views of accounting students, with religiosity as the moderating variable. The research method used is quantitative, with a survey conducted among accounting students at the University of Jambi, class of 2021 and 2022. A sample of 224 students was selected using the Slovin formula. Hypothesis testing was performed using multiple linear regression and moderated regression analysis (MRA). The results of the study show that the ethical views of accounting students are negatively influenced by the love of money and Machiavellianism, which tend to undermine student ethics. In contrast, idealism significantly enhances the ethical views of accounting students. However, religiosity does not have a significant effect on the relationship between the love of money, Machiavellianism, and idealism with the ethical views of accounting students. These findings suggest that schools need to improve the teaching of ethics in accounting education to produce honest professionals.
Pengesahan Pernikahan Fasid Dalam Rangka Perceraian: Studi Analisis atas Putusan Pengadilan Agama Padang No. 379/Pdt.G/2023/PA.Pdg Afrizal, Afrizal; Salma, Salma; Efrinaldi, Efrinaldi; Elfia, Elfia
Al-Maslahah : Jurnal Ilmu Syariah Vol 21, No 2 (2025)
Publisher : Fakultas Syariah (Syari'ah Faculty )

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/al-maslahah.v21i2.3105

Abstract

This research aims to analyze the Decision of the Padang Religious Court Number 379/Pdt.G/2023/PA.Pdg which rejected a wife's (plaintiff) divorce suit because the plaintiff was deemed unable to prove the existence of a legal marriage between the plaintiff and the defendant which was carried out under the hand (sirri ). The focus of this research is to find out the basis for the court's considerations in making a decision and to find out whether the decision fulfills a sense of justice for the plaintiff. Researchers use qualitative analysis methods using a normative juridical approach. The results of the research show that the court's most basic consideration in deciding this case was that the marriage of the plaintiff and defendant did not meet the harmony and requirements of marriage in Islam. Even though the marriage was carried out by a marriage guardian, the plaintiff's marriage guardian was not a legal guardian, so the court was of the opinion that the request for legalization of the marriage between the plaintiff and the defendant was not proven, so the plaintiff's divorce claim was rejected because there is no divorce without marriage. After conducting research, decision number 379/Pdt.G/2023/PA.Pdg was deemed not to provide justice and a solution to the chaos in the plaintiff and defendant's household, at least felt by the plaintiff as a wife. The plaintiff was unable to get out of a marriage which he considered to be a broken marriage because the marriage conditions were not met, while the plaintiff and the defendant had actually been together like husband and wife for 15 years without being questioned by anyone else and had also been blessed with two children.
Dinamika Kekuasaan dan Praktik Penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD) Febry Maharani, Annisa; Alfiandi, Bob; Afrizal, Afrizal
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 8 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i8.7955

Abstract

This research analyzes the dynamics of bureaucratic contestation in the process of formulating the Regional Revenue and Expenditure Budget (APBD). Using the perspective of bureaucratic pluralism, this study explores how various actors with diverse interests compete to influence budget allocation. This descriptive qualitative research collects data through in-depth interviews with key stakeholders and analysis of official documents. The results reveal that the APBD formulation process involves tension between technocratic and political aspects, where contestation occurs at various levels between Regional Apparatus Organizations (OPD), between divisions within OPD, and between executive-legislative bodies. Technocratic aspects that should prioritize rationality and objectivity are often subordinated by political interests and power relations. Success in obtaining budget allocations is determined not only by planning quality and supporting data but also by interpersonal relationships and political affiliations. The high fiscal dependence on transfer funds from the central government (reaching 95%) indicates weak regional independence and limits budget innovation space. This study also finds marginalization of community aspirations in the participatory planning process, where many community proposals from Development Planning Forums (Musrenbang) are not accommodated due to budget constraints, domination of political interests, or weak advocacy. This research contributes to the development of public administration literature by providing a comprehensive understanding of the interaction between bureaucracy, politics, and society in the context of fiscal decentralization in Indonesia, and offers practical implications for improving the effectiveness of regional budget allocation.
Co-Authors , Miftahul Jannah -, Norman Ferdinal Abd.Rashid, Muhammad Hafiz Abdi Dharma Achmad Hizazi Adang Bachtiar Adha, Dedi Adi Putri, Indah Afrida Sary Puspita Agnia, Wini Agryadini, Roselika Agus, Azwar Agustin, Ghea Paki Agustina, Wiwit Ahmad Louis, Ahmad Ahmad Ridwan ahmad rizal Ahmad Syakur Ahyar Ahyar Ainil Mardiah Ainul Mardhiah, Ainul Akbar, Kevin Naufal Akmal, Sirajuddin Akmilatunnisa, Akmilatunnisa Alfiana Alfiana Alfiandi, Bob Alfitri Alfitri Alfred Alfred Amalia, Hafizha Azra Amanda Sintya, Dwi Amel Yanis Aminah Aminah Amri, Mila Amrulloh, M. Sholahuddin Amry, Zul Ana Ana Andi Urfia Awaliah Andria, Rama Andriani, Rizki Aniza Octoviani Anjani, Arum Dwi Anjik Sukmaaji Antono, Rudi April, Muhammad Ardiyansyah Ardiyansyah Ardo, Okilanda Ariandini, Dinda Ariani, Rini Aris Tristanto Aris Tristanto Arman, Juni Arnes Yuli Vandika Aryadie Adnan Asdi Agustar Asep Machpudin Asfira, Rizka Asriani Asriani, Asriani Asrinaldi Asrinaldi Astuti, Elya Asy-Syiffa, Adinda Mutiara Auradian Marta Aurin, Rizkiza Ayuni, Nadya Qurrota Aziz, Ishak Azmi, Fahrul Azwar Azwar Azwarsjah, Tengku Azril Balqis, Natasya Sabilla Balqis, Natasya Sabillah Binti Mohd Afendi, Siti Hajar Bismar Arianto Bob Alfiandi Br Bangun, Eka Uliyanti Putri Budiyanti, Fatwa Bustanul Arifin Cahyana, Agung Chaereyranba Sholeh Clara Liany Tampubolon Claudia, Feby Dadan Sundara Dadang Mashur Dahlan, Dasrizal Dahlia Dahlia Dasril Dasril David Sarana Defrima Oka Surya Delvi Hamdayani Delvina, Delvina Dermawan, Bagas Dermawan, Rezki Deseria, Rita DESI NATALIA, DESI Devi Susana, Devi Devi Syarief Dewi, Arisa Dewi, Dian Kharisma Diah PA, Enggar Dian Widyantini Diana, Nurdiana Diandi, Akmaluddin Dianita, Oktia Risa Dikjayanti, Melia Dimasiosz, Permata Jali Dinarni, Dian Diyetmawati, Diyetmawati Dwi Pujiastuti Eddie, Randrianiaina Jaona Eddy Marheni Edi Gunawan Edyyul, Ilham Akerda Efendi, Susmitra Muhammad Efendi, Zulham Efrinaldi Efrinaldi Eki Darmawan Eko Martono Eko Martono Eko Purnomo Elfia Elfia Elfitra Elfitra Elzas Elzas, Elzas Endang Purwaningsih Erawati, Misni Erdawati Erdawati, Erdawati Erehandri, Rivaldo Erfani, Danti Erlina Burhan Erwin Erwin Fachrurrozi Fachrurrozi Fachruzzaki, Fachruzzaki Fadel, Fadel Fadjar Goembira Fahrizal Fahrizal Fairuza, Inaya Fajri, Rizki Farah Juniati Meutianingrum Fasdarsyah Fasdarsyah Fatchuroji, Acep Fathiah, Adha Fatia Fatimah Fauzan . 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