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a Atraksi Batamoe Sebagai Daya Ungkit Pertumbuhan Desa Wisata Bilibante: Inovasi Atraksi Pariwisata Fathurrahman; Triana Lidona Aprilani; Muhammad Habibullah Aminy; Suci Emilia Fitri; Pahrul Azim
Matra Pembaruan: Jurnal Inovasi Kebijakan Vol 9 No 1 (2025)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/mp.9.1.2025.29-43

Abstract

Village tourism is an important element in the development of a sustainable tourism industry in Indonesia. The success of tourism village development is strongly influenced by the presence of unique attractions based on local culture, natural beauty, and social values upheld by the local community. This research will investigate the role of unique attractions, such as the Betemoe Package in Bilebante Tourism Village, in encouraging local economic growth, cultural preservation, and strengthening community social cohesion. Furthermore, some attractions, like the Betemoe Package in Bilebante Tourism Village, aim to educate tourists and offer authentic cultural and religious interactions. In addition, there has been no comprehensive research on how the integration of multi-stakeholder support, local community participation, and local wisdom-based marketing approaches can strengthen the competitiveness of tourism villages. This research uses a qualitative approach with a case study approach with observation techniques, in-depth interviews, and documentation. The main focus of the research is on the active involvement of local communities, strengthening the role of traditional culture, and local wisdom-based marketing strategies in creating authentic and meaningful tourism experiences. The results indicate that the Betemoe Package not only offers entertainment through traditional dance arts and the reading of lontar manuscripts but also educates tourists about the values of tolerance and interfaith harmony, especially between Muslims and Hindus who coexist harmoniously. These attractions have proven to be able to strengthen the cultural identity of the community while increasing collective awareness of the importance of preserving ancestral heritage. In addition, the synergy between the village government, tourism awareness groups (Pokdarwis), MSME players, and the private sector is a key factor in strengthening infrastructure, expanding promotion, and increasing the competitiveness of tourist villages. In conclusion, the development of tourist attractions based on local culture and active community participation can create a tourism ecosystem that is inclusive, sustainable, and has a real impact on the social and economic welfare of village communities.
Pertumbuhan PAD dan Ketergantungan Transfer Fiskal Daerah di NTB Analisis Panel Kabupaten/Kota 2012–2023 Fathurrahman Fathurrahman
Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Vol. 4 No. 2 (2024): Desember
Publisher : Indonesian Journal Publisher

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

Abstract

This study aims to analyse the relationship between the growth of Local Own-Source Revenue (PAD) and dependence on fiscal transfers in 10 regencies and cities in West Nusa Tenggara Province during the period 2012–2023. The main issue examined is whether the increase in PAD truly reflects a strengthening of fiscal autonomy or merely indicates nominal growth that has not altered the dominance of central government transfers. The study employs a descriptive-analytical quantitative approach based on panel data comprising 120 region-year observations. Secondary data is sourced from Local Government Financial Reports and focuses on four revenue components: PAD, Revenue-Sharing Funds, General Allocation Funds, and Special Allocation Funds. The analysis was conducted by calculating growth rates, the compound annual growth rate (CAGR), the proportion of PAD, the transfer dependency ratio, regional fiscal typology, and fixed-effect estimates as supporting tests. The research findings indicate that aggregate PAD increased from Rp0.57 trillion in 2012 to Rp2.37 trillion in 2023, with a CAGR of 13.82% per annum. However, in 2023, PAD accounted for only 16.4% of the main revenue structure, whilst central government transfers still amounted to 83.6%. The fixed-effects estimation revealed a PAD growth coefficient of –0.066 with a p-value of 0.001, indicating a significant negative relationship between PAD growth and dependence on central government transfers, although the effect is limited. The fiscal typology identified the City of Mataram and North Lombok Regency as regions showing relative fiscal improvement, whilst several other regions remained in a state of structural dependence. This study emphasises that fiscal autonomy must be assessed based on changes in revenue structure, rather than solely on PAD growth. The contribution of this research lies in distinguishing between nominal PAD growth and structural fiscal autonomy; consequently, the findings can serve as a basis for formulating policies to enhance PAD that are fairer, more productive and more sustainable for local governments in West Nusa Tenggara (NTB).
PENDAMPINGAN PEMANFAATAN GOOGLE SHEETS SEBAGAI MEDIA DIGITAL DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM: Assistance in Utilizing Google Sheets as a Digital Tool for Preparing MSME Financial Reports Dara Nida Utamie; Baiq Dewi Lita Andiana; Triana Lidona Aprilani; Sukriati Sukriati; Muhammad Habibullah Aminy; Fathurrahman Fathurrahman
Al-Amal: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Juni 2026
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/amal.v4i1.573

Abstract

Micro, Small, and Medium Enterprises (MSMEs)play a strategic role in the economy; however, they continue to face various challenges in financial management, particularly in maintaining orderly and sustainable financial records and preparing financial statements. Low levels of accounting literacy, limited utilization of digital technology, and reliance on manual record- keeping remain the main problems encountered by MSME actors.  This community service activity aims to improve MSME actors’ understanding and skills in preparing simple digital- based financial statements through assistance in utilizing Google Sheets. The implementation methods include the stages of preparation, socialization, practice-based training, intensive mentoring, and evaluation. The results of the activity indicate an improvement in MSME actors’ ability to record transactions regularly, separate business and personal finances, and prepare simple  income  statements  and cash flow  statements  more  accurately  and  efficiently.  The utilization of Google Sheets has proven to be a practical, affordable, and easily accessible digital solution for MSMEs. Therefore, it is expected to encourage the sustainable adoption of digital financial record-keeping as a basis for business decision-making and enhancing the competitiveness of MSMEs
a Atraksi Batamoe Sebagai Daya Ungkit Pertumbuhan Desa Wisata Bilibante: Inovasi Atraksi Pariwisata Fathurrahman; Triana Lidona Aprilani; Muhammad Habibullah Aminy; Suci Emilia Fitri; Pahrul Azim
Matra Pembaruan: Jurnal Inovasi Kebijakan Vol 9 No 1 (2025)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/mp.9.1.2025.29-43

Abstract

Village tourism is an important element in the development of a sustainable tourism industry in Indonesia. The success of tourism village development is strongly influenced by the presence of unique attractions based on local culture, natural beauty, and social values upheld by the local community. This research will investigate the role of unique attractions, such as the Betemoe Package in Bilebante Tourism Village, in encouraging local economic growth, cultural preservation, and strengthening community social cohesion. Furthermore, some attractions, like the Betemoe Package in Bilebante Tourism Village, aim to educate tourists and offer authentic cultural and religious interactions. In addition, there has been no comprehensive research on how the integration of multi-stakeholder support, local community participation, and local wisdom-based marketing approaches can strengthen the competitiveness of tourism villages. This research uses a qualitative approach with a case study approach with observation techniques, in-depth interviews, and documentation. The main focus of the research is on the active involvement of local communities, strengthening the role of traditional culture, and local wisdom-based marketing strategies in creating authentic and meaningful tourism experiences. The results indicate that the Betemoe Package not only offers entertainment through traditional dance arts and the reading of lontar manuscripts but also educates tourists about the values of tolerance and interfaith harmony, especially between Muslims and Hindus who coexist harmoniously. These attractions have proven to be able to strengthen the cultural identity of the community while increasing collective awareness of the importance of preserving ancestral heritage. In addition, the synergy between the village government, tourism awareness groups (Pokdarwis), MSME players, and the private sector is a key factor in strengthening infrastructure, expanding promotion, and increasing the competitiveness of tourist villages. In conclusion, the development of tourist attractions based on local culture and active community participation can create a tourism ecosystem that is inclusive, sustainable, and has a real impact on the social and economic welfare of village communities.
Transformation of Regional Revenue and Fiscal Independence of Regency/City of NTB 2012-2021 Fathurrahman
International Journal of Social Sciences and Humanities Vol. 1 No. 2 (2023): International Journal of Social Sciences and Humanities
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ijssh.v1i2.1489

Abstract

This study aims to analyze the transformation of regional revenue structures and their implications on the fiscal independence of districts/cities in West Nusa Tenggara Province during the period 2012–2021. The main issue studied is whether the increase in Regional Original Revenue really reflects the strengthening of fiscal independence or only shows nominal growth that has not been able to shift the dominance of central transfers. The study uses a descriptive-analytical quantitative approach based on secondary data from Local Government Financial Statements in 10 districts/cities in NTB. The analysis is focused on four main components of revenue, namely Regional Original Revenue, Revenue Sharing Fund, General Allocation Fund, and Special Allocation Fund. Analysis techniques include growth calculations, compound annual growth rates, PAD contributions, transfer dependency ratios, and the preparation of regional fiscal typologies. The results show that the aggregate PAD increased from around Rp571.82 billion in 2012 to around Rp1.98 trillion in 2021, with a CAGR of 14.82 percent per year. However, in 2021 PAD's contribution to the main revenue structure only reached 17.20 percent, while central transfers still dominated at 82.80 percent. These findings suggest that PAD growth has not fully reflected substantive fiscal independence. Fiscal typology shows variations between regions, with Mataram City being relatively stronger, some districts in transitional positions, and some regions still experiencing high transfer dependence. This study emphasizes that fiscal independence needs to be assessed through changes in revenue structure, not just an increase in the nominal PAD, so that it can be the basis for a fairer, more realistic, and sustainable regional fiscal policy.
Evaluasi Perbedaan Kadar Bilirubin Direk pada Individu dengan Riwayat Konsumsi Alkohol dan Tanpa Konsumsi Alkohol Annisaturrahmah Himawan; Muhammad Habibullah Aminy; Lale Ajeng Khalifatun Wardani; Slamet Mardiyanto Rahayu; Fathurrahman
Nusadaya Journal of Multidiciplinary Studies Vol. 3 No. 4 (2026): Nusadaya Journal of Multidiciplinary Studies, June 2026
Publisher : LPPM, Akademi Administrasi Rumah Sakit Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66294/njms.v3i4.172

Abstract

Direct Bilirubin Is An Important Parameter In Assessing Liver Function, Particularly In Bilirubin Conjugation And Excretion Processes. Long-Term Alcohol Consumption Is Known To Cause Liver Dysfunction, Potentially Increasing Bilirubin Levels In The Blood. This Study Aimed To Evaluate Differences In Direct Bilirubin Levels Between Individuals With A History Of Alcohol Consumption And Non-Consumers. This Study Used An Analytical Observational Method With A Cross-Sectional Approach. The Sample Consisted Of Two Groups: Alcohol Consumers And Non-Consumers, Selected Using Purposive Sampling. Direct Bilirubin Levels Were Measured Using A Spectrophotometric Method. The Results Showed A Difference In Direct Bilirubin Levels Between The Two Groups, With Higher Levels Observed In Alcohol Consumers. Therefore, Alcohol Consumption May Affect Liver Function As Reflected By Increased Direct Bilirubin Levels.
Ketika Ruang Fiskal Gagal Mengurangi Kemiskinan: Filter Tata Kelola dan Kapasitas Fiskal Regional di Provinsi Nusa Tenggara Barat, 2019–2023 Fathurrahman; Baiq Dewi Lita Andiana; Achmad Suhendri
Jurnal Bina Praja Vol 18 No 1 (2026)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.18.2026.3188

Abstract

This study examines the mismatch between rising regional fiscal capacity and poverty reduction in West Nusa Tenggara (NTB) Province, 2019–2023. It responds to a puzzle: NTB’s Regional Fiscal Capacity Index rose sharply, especially in 2022–2023, while poverty declined only marginally and fluctuated. The research uses a qualitative approach with an instrumental case study design, supported by quantitative data on fiscal capacity and poverty trends. Data were collected through in-depth interviews, focus group discussions, and document analysis of regional budgets, development plans, performance reports, and official statistics, then analyzed thematically to identify the mechanisms linking fiscal space to social outcomes. Trustworthiness was ensured through source and method triangulation, member checking, audit trails, and cross-source verification. The findings indicate that rising fiscal capacity has not effectively driven poverty reduction because it is constrained by three governance filters: institutional fragmentation across regional government agencies, the dominance of short-term charitable programs, and weaknesses in data systems and beneficiary targeting. Fiscal capacity is therefore a necessary but not sufficient condition for anti-poverty policy success. The study’s contribution lies in developing a fiscal capacity–governance filter–social outcome framework that explains why budgetary capacity fails to convert into welfare gains, extending the fiscal decentralization literature by positioning governance as a mediating mechanism rather than an administrative variable. Policy implications include strengthening the Regional Poverty Reduction Coordination Team, integrating beneficiary databases, adopting outcome-based budgeting, promoting evidence-based evaluation, and improving cross-agency coordination so that fiscal decentralization can work more effectively for poor communities in NTB.