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All Journal TESLA Jurnal Teknik Elektro UNTAR JURNAL SAINS PERTANIAN EQUATOR Pendidikan Ekonomi Business UHO: Jurnal Administrasi Bisnis Jurnal Penelitian Sains Jurnal Ilmu Dakwah Journal of Social Politics and Governance (JSPG) Jurnal Applied Science in Civil Engineering AL-BASHIRAH: Journal of Islamic Studies Convergence; Jurnal Oneline Jurnalistik Publikasi Riset Mahasiswa Manajemen JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah JIPI (Jurnal Ilmiah Pendidikan Islam) JISEF : Journal Of International Sharia Economics And Financial Jurnal Pengabdian Sosial Bulletin of Chemical Reaction Engineering & Catalysis Indonesian Journal of Material Research PESHUM
Jefri Jefri
Jurusan Teknik Elektro Universitas Tarumanagara
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OPTIMIZING VILLAGE FUND ALLOCATION TO STRENGTHEN HUMAN RESOURCE CAPACITY IN BUKIT MAKMUR VILLAGE Mendan, Anugerah; Pratama, M. Aviv Adhitya Putra; Rafdi, Hashfi; Jefri, Jefri; Budiman, Budiman
Journal of Social Politics and Governance (JSPG) Vol. 7 No. 2 (2025): Journal of Social Politics and Governance (December)
Publisher : Prodi Ilmu Pemerintahan, Universitas AMIKOM Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24076/3m40kp22

Abstract

This study aims to analyze the utilization of Village Fund Allocation (ADD) in strengthening human resource capacity in Bukit Makmur Village, Kaliorang Subdistrict, East Kutai Regency. The research approach used is qualitative with a descriptive method. Data were collected through in-depth interviews, direct observation, and documentation studies. Research informants included village officials, community organizations, and beneficiaries selected purposively. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with triangulation of sources and techniques to ensure data validity. The results of the study show that the use of ADD in Bukit Makmur Village is not only focused on physical development but also directed at human resource development through various community empowerment programs. These programs include job skills training such as sewing, cooking, entrepreneurship, and agricultural product processing, capacity building for village officials through technical guidance, and strengthening social institutions such as the PKK and Karang Taruna. The implementation of these programs has had an impact on improving community competence, economic independence, and social participation. In terms of effectiveness and efficiency, ADD management is considered to be on target and accountable, with a budget realization rate of 99.95% and active community involvement in every stage of the activities.
Sinergi Akuntansi dan Aspek Hukum dalam Tata Kelola Pembiayaan Pertanian di Desa Lau Gumba Milawati Br Ginting; Kurnia P. Hutapea; Jefri, Jefri; Obaja Tarigan; Tesalonika Br Tarigan
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.15037

Abstract

Sektor pertanian memiliki peran strategis dalam menjaga ketahanan pangan dan perekonomian nasional, khususnya di Kabupaten Karo sebagai sentra hortikultura. Petani menjadi aktor utama dalam rantai pasok pangan, namun masih menghadapi berbagai kendala, seperti keterbatasan akses pembiayaan formal, rendahnya literasi keuangan, lemahnya sistem pencatatan, serta kurangnya perlindungan hukum. Kondisi ini menyebabkan pengelolaan keuangan usaha tani tidak akuntabel dan mendorong petani bergantung pada pembiayaan informal yang berisiko tinggi. Urgensi penelitian ini diperkuat oleh komitmen pemerintah terhadap ketahanan pangan berkelanjutan dalam RPJMN 2025–2029, serta fakta bahwa program pembiayaan seperti Kredit Usaha Rakyat (KUR) belum sepenuhnya memenuhi kebutuhan petani kecil. Selain itu, belum tersedianya sistem pencatatan keuangan yang sederhana dan partisipatif serta lemahnya implementasi regulasi perlindungan petani menimbulkan kesenjangan antara kebijakan dan praktik di lapangan. Penelitian ini bertujuan mengidentifikasi praktik tata kelola pembiayaan pertanian di Kabupaten Karo, menganalisis regulasi pembiayaan dan perlindungan petani, mengevaluasi sistem pencatatan serta akuntabilitas keuangan, dan merumuskan model tata kelola pembiayaan yang adil berbasis integrasi akuntansi partisipatif dan perlindungan hukum. Studi difokuskan di Desa Lau Gumba, di mana petani memanfaatkan berbagai program pembiayaan namun masih menghadapi persoalan transparansi, salah alokasi dana, keterlambatan pembayaran, dan potensi sengketa hukum. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan yuridis normatif dan akuntansi partisipatif. Data diperoleh melalui wawancara mendalam, observasi lapangan, serta dokumentasi kebijakan. Penelitian ini diharapkan memberikan gambaran empiris tentang sinergi aspek akuntansi dan hukum dalam mewujudkan good governance pembiayaan pertanian, serta menjadi dasar kebijakan pembinaan bagi pemerintah daerah dan lembaga keuangan. Luaran penelitian ditargetkan berupa publikasi pada Jurnal Terakreditasi Sinta 6.
Co-Authors Aldes Lesbani Andries Kango Anggraini, Ana Ariesman M Assaidah, Assaidah Barlin Barlin Br. Ginting, Ega Amanda Dedi Rohendi Desi Areva Dwi Zulfita H Adrianto H Hartono Hashfi Rafdi Hutabalian, Maslon Kalsum, Ummy kambolong, makmur Komis Kurnia P. Hutapea Linda Wahyu Marpaung Lingga, Fitra Wahyuni M.Aviv Adhitya Putra Pratama Manalu, Edwardo FH Mendan, Anugerah Milawati Br Ginting Muhammad Yusram Musadat, Irfan mustafa, laode Najma Annuria Fithri Najma Annuria Fithri Obaja Tarigan Putera, Asrip Ramadhan, Navinda Risfidian Mohadi Saragih, Rayani Silalahi, M.Pd, Drs. Juniman Surachman Surachman Tesalonika Br Tarigan Widagdo, Herry Yulna Dewita S.Pd MM Hia Yusmar, Fajri Zola, Prima