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All Journal Agrokreatif Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Ekonomi & Studi Pembangunan Jurnal Dinamika Pengabdian (JDP) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal SOLMA ECONOMOS : Jurnal Ekonomi dan Bisnis JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Riset Akuntansi Politala Studi Kasus Inovasi Ekonomi JAKED Center of Economic Students Journal (CSEJ) Indo-Fintech Intellectuals: Journal of Economics and Business DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99 Economos : Jurnal Ekonomi dan Bisnis Jurnal Akademik Pengabdian Masyarakat IECON: International Economics and Business Conference
Yadi Arodhiskara, Yadi
Universitas Muhamamdiyah Parepare
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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OPTIMALISASI AKUNTABILITAS DESA BUNGA MELALUI IMPLEMENTASI SISTEM KEUANGAN SISKEUDES (STUDI KASUS PADA DESA BUNGA, KEC. MATTIRO BULU, KAB. PINRANG) Herlinda, Herlinda; Yadi Arodhiskara; Sariana Damis; Fitriani, Fitriani
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4139

Abstract

Akuntabilitas pengelolaan keuangan desa masih menjadi tantangan dalam tata kelola pemerintahan daerah. Penelitian ini bertujuan menganalisis optimalisasi akuntabilitas melalui implementasi Sistem Keuangan Desa (SISKEUDES) di Desa Bunga, Kabupaten Pinrang. Menggunakan pendekatan kualitatif dengan metode studi kasus, data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa SISKEUDES meningkatkan transparansi, ketepatan waktu pelaporan, dan efisiensi administrasi keuangan desa melalui fitur otomatis dan integrasi data yang memudahkan proses penatausahaan hingga pertanggungjawaban. Faktor pendukung utama meliputi kompetensi SDM, pelatihan bendahara, pemahaman aparat desa, serta ketersediaan perangkat komputer. Selain itu, kemampuan aplikasi dioperasikan secara offline membantu mengatasi kendala jaringan. Namun, tantangan yang masih dihadapi antara lain partisipasi masyarakat yang belum optimal, kebutuhan pendampingan lanjutan pada pembaruan aplikasi, serta infrastruktur internet yang belum stabil. Temuan ini sejalan dengan teori stewardship yang menekankan pentingnya pertanggungjawaban pemerintah desa kepada masyarakat. Penelitian ini menyimpulkan bahwa keberhasilan implementasi SISKEUDES tidak hanya dipengaruhi aspek teknis aplikasi, tetapi juga kualitas SDM, dukungan infrastruktur, serta partisipasi aktif masyarakat dalam pengawasan anggaran.
Assessing the interaction of transparency and digital infrastructure on provincial budget performance in Indonesia Arodhiskara, Yadi; Jumriani, Jumriani; Tarawiru, Yasri; Ladung, Fajar; Azizurrohman, Muhammad
Jurnal Ekonomi & Studi Pembangunan Vol. 26 No. 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v26i2.28681

Abstract

Budget underperformance remains a persistent problem in Indonesia’s decentralized fiscal system, where many provinces struggle to achieve efficient and accountable spending despite transparency initiatives. Weak digital infrastructure often limits citizens’ ability to access and monitor fiscal information, reducing the effectiveness of open governance efforts. This study investigates the determinants of provincial budget performance by focusing on the interplay between fiscal transparency and digital infrastructure. Using panel data from 34 provinces from 2014 to 2024, a two-way fixed-effects regression model examines how transparency, internet penetration, and their interaction influence budget realization. Control variables include budget adaptability, GDP per capita, population size, and intergovernmental transfer ratios. The findings indicate that both transparency and internet penetration significantly improve budget performance, and their interaction strengthens this effect, suggesting that digital readiness amplifies the benefits of transparency. Conversely, budget adaptability, population, and transfer dependency hinder performance, while higher GDP per capita enhances it. These findings confirm that fiscal reforms are context-dependent and require enabling technological conditions. Future research should employ mixed-methods or experimental designs to examine the causal mechanisms linking digital inclusion and fiscal accountability, particularly in less-connected provinces seeking to improve public financial management outcomes.
Diseminasi Teknologi Karbontech dengan Pengkayaan Mikroba pada Limbah Padi dan Jagung sebagai Pupuk Api (Biochar) di Kabupaten Sidrap, Sulawesi Selatan Iradhatullah Rahim; Yadi Arodhiskara; Harsani Harsani; Sukmawati Sukmawati; Wahyuddin Wahyuddin; Nurananda Nurananda; Rini Rini; Maryam Maryam; Rahmat Muda; Muh Rustam
Agrokreatif: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 2 (2023): Agrokreatif Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/agrokreatif.9.2.206-224

Abstract

This activity aims to disseminate carbon tech technology and enrichment using microbes in agricultural waste into nutrient-rich biological charcoal. The products produced and the technology used was disseminated to farmers to utilize sandy land, which is marginal land in Ciro-Ciroe Village, Sidrap Regency, South Sulawesi. This activity also involved 5 students as participants in the Independent Study program in the MBKM program and members of the Mallawa Farmers Group. The implementation method is by conducting socialization and counseling about using organic matter to restore soil fertility. Demonstrations of activities were carried out starting from making biochar to application on sandy land with an area of 700 m2 as a demonstration plot for shallot cultivation. The results showed that the organic matter produced using carbon-tech technology had a neutral pH, namely 6.66‒7.22, the highest C content was in rice husk biochar applied by Pleurotus sp, namely 21.45, and the best maturity level was in corncob biochar + Pleurotus sp, namely 17. The highest N was in corn cob + Pleurotus biochar, the highest P content was in rice husk + Pleurotus biochar, while the highest K content was in corn cob + compost + Pleurotus biochar. These results indicate that applying microbial-enriched fire fertilizers and compost is very suitable for sandy land managed by farmers in Ciro-Ciroe, Sidrap Regency. This application is highly recommended for sandy land to produce superior commodities sustainably and environmentally friendly manner.
Hubungan Antara pengelolaan BUMDes Bulu Pala dengan Perrumbuhan Ekonomi lokal di Desa Taulan kec. Cendan kab. Enrekang Adinda Azsahra; Darmawan Darmawan; Fitriyani Syukri; Yadi Arodhiskara; Ruslang T
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.684

Abstract

This study aims to empirically examine the relationship between the management of the Village-Owned Enterprise (BUMDes) Bulu Pala' and local economic growth in Taulan Village, Cendana Subdistrict, Enrekang Regency. This research adopted a quantitative approach with a survey method. Data were gathered from 87 community respondents using a Likert-scale questionnaire, supplemented by interviews and documentation. Data analysis techniques included validity, reliability, normality tests, and Pearson correlation analysis performed via SPSS version 25. The results indicate a positive and significant relationship between BUMDes management and local economic growth, with a correlation coefficient (r) of 0.443 and a significance value of 0.000. The strength of this relationship falls into the moderate category, signifying that the contribution of BUMDes governance to the villagers' real economy has not been fully maximized. Based on descriptive analysis, the lack of solid internal coordination among managers and disorderly financial reporting serve as the root problems that weaken institutional supervision. Consequently, the utilization of village capital and resources remains inefficient, causing the presence of BUMDes to be unable to expand new job opportunities significantly in Taulan Village.
Co-Authors Adinda Azsahra ahmad rizal Ahmad Selao Alda Alda Alfiyah, Alfiyah Anggi Jufri Arfianty Arham Arham, Arham Ariana Ariana Arman Arman Arman Arman Arrahman Arvaisa Arvaisa Arvaisa, Arvaisa Asram A.T. Jadda Aswar Aswar Azizurrohman, Muhammad Buhaerah Damis, Sariana Darmawan Darmawan Dewi Khaerani Herman Fatimah fatimah Fatimah Fitriani Fitriani Fitriyani Syukri Harsani Harsani Harsani Harsani Harsani, Harsani hasdiana, hasdiana Herlinda Herlinda, Herlinda Hernianti Harun Idrus, Irwan Indah Kavitasari Iradhatullah Rahim Irwan Idrus Jumriani, Jumriani Jumriani, Jumriani Khadavy, Muhammad Ladung, Fajar Ladung, Fajar M, Nurwani Maryam Maryam Mila Karmila Muh Rustam Muh. Ilham Muhammad Aryan Muhammad Hatta Muhammad Nurul Fikri Musdalifah Basri Nathalia Puput Effendy Nirwana Sampara Nurananda Nurananda Nurwani Nurwani M Patahuddin Patahuuddin Quldinar Khumairah Rahmat Muda Raoda Rini Rini Rosmayani, Rosmayani Ruslang T Rusmin Nuryadin Safriani Salsabila Abdillah Sari, Nur Nilam Sariana Damis Sisni Miayu Sri Rezky Handayani Suherman, Suherman Suherman, Suherman Sukmawati Sukmawati Sukmawati, Sukmawati Syafnur, Aswar Syukri, Fitriyani Tiara Saputri Wahyuddin Wahyuddin Wardhani, Wardhani Yasri Tarawiru