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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) JURNAL MANAJEMEN DAN AKUNTANSI The Indonesian Accounting Review DINAMIKA DOTCOM Jurnal Edukasi dan Penelitian Informatika (JEPIN) Jurnas Nasional Teknologi dan Sistem Informasi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Sebatik Jurnal Manajemen dan Bisnis Aptisi Transactions on Technopreneurship (ATT) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Building of Informatics, Technology and Science Jurnal Manajemen Dirgantara JASF (Journal of Accounting and Strategic Finance) J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) JUKANTI (Jurnal Pendidikan Teknologi Informasi) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal ABM Mengabdi Jurnal Akuntansi dan Keuangan Indonesia Journal of Business, Social and Technology Journal of Economics and Social Sciences Jurnal Akuntansi Manado (JAIM) AMMA : Jurnal Pengabdian Masyarakat Jurnal Pendidikan Teknologi Informasi (JUKANTI) Jurnal Pengabdian Kepada Masyarakat
Evi Maria
STIE Malangkucecwara Malang
Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Efficiency-Based Training Budgeting Strategy (Case Study at Patut Patuh Patju Hospital, West Lombok Regency) Maria, Evi; Purwadhi, Purwadhi; Mulyani, Kahar
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1133

Abstract

This study aims to analyze the budgeting strategy of efficiency-based training at Patut Patuh Patju Hospital, West Lombok Regency. The approach used is qualitative descriptive through interviews, observations, and documentation of parties involved in planning, managing, and evaluating training budgets. Data analysis was carried out interactively using the Miles and Huberman model which included data reduction, data presentation, and conclusion drawn. The main focus of this research is to understand how the process of planning and preparing training budgets is carried out, the obstacles faced, the efforts taken to overcome them, and the hospital development strategy based on the current financial conditions. The results of the study show that the process of planning and preparing training budgets at Patut Patuh Patju Hospital is carried out systematically through the annual Training Need Assessment (TNA) mechanism, although it is not completely based on the evaluation of training results. The main obstacle faced is budget limitations due to financial rationalization and suboptimal coordination between departments. Efforts to overcome obstacles are carried out through budget efficiency, postponement of non-priority training, utilization of internal resources, and collaboration with external institutions through webinar-based online training. The hospital development strategy is directed at optimizing human resources and strengthening the training system based on actual needs, accompanied by continuous performance evaluation and the use of technology to support the effectiveness of training.
Optimalisasi budidaya kopi excelsa di Dusun Cukil berbasis pelatihan pemangkasan dan pengelolaan pohon peneduh Chernovita, Hanna Prillysca; Murdono, Djoko; Carolina, Deasy; Maria, Evi; Dewi, Sumiati Arta; Tarika, Laurencia Cristine; Julianto, Adhitya; Safitri, Nofa
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.34277

Abstract

AbstrakDusun Cukil, Kecamatan Tengaran, Kabupaten Semarang merupakan sentra budidaya kopi excelsa atau kopi nongko yang memiliki potensi rasa khas namun menghadapi kendala pada pemangkasan dan pengelolaan pohon peneduh. Pemangkasan yang kurang tepat menyebabkan tajuk tanaman terlalu tinggi, banyak cabang tidak produktif, serta intensitas cahaya kurang optimal akibat naungan berlebih. Kegiatan pengabdian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan petani dalam pemangkasan dan pengelolaan pohon peneduh guna mengoptimalkan pertumbuhan, kesehatan, dan produktivitas kebun kopi. Mitra kegiatan ini adalah Kelompok Tani Kembang, yang beranggotakan 21 petani kopi excelsa. Metode pelaksanaan meliputi penyuluhan teknis mengenai klasifikasi cabang, teknik pemangkasan bentuk, produksi, dan peremajaan, serta pengaturan naungan pohon peneduh dari jenis leguminosae. Kegiatan dilanjutkan dengan praktik lapangan menggunakan alat bantu gunting galah untuk menjangkau cabang tinggi, dan pendampingan selama enam hari (26-31 Juli 2025) di kebun kopi petani. Hasil kegiatan menunjukkan peningkatan pengetahuan peserta sebesar 80% berdasarkan perbandingan pre-test dan post-test. Secara teknis, 85% tanaman pascapelatihan memiliki tajuk sesuai standar, dengan tinggi 1,5-2,0m, proporsi cabang produktif minimal 70%, dan tajuk seimbang serta tingkat naungan 40-60%. Kegiatan ini direkomendasikan untuk direplikasi pada kelompok tani kopi di wilayah dengan kondisi agroklimat serupa guna meningkatkan mutu dan daya saing kopi. Kata kunci: kopi excelsa; pemangkasan; pohon peneduh, pelatihan; Dusun Cukil AbstractDusun Cukil, Tengaran Sub-district, Semarang Regency, is a production center for excelsa coffee, locally known as kopi nongko, which has distinctive flavor potential but faces challenges in pruning and shade tree management. Improper pruning has resulted in excessively tall canopies, numerous unproductive branches, and suboptimal light penetration due to excessive shade. This community service program aimed to enhance farmers’ knowledge and skills in pruning and managing shade trees to optimize the growth, health, and productivity of coffee plantations. The program’s partner was the Kelompok Tani Kembang, consisting of 21 excelsa coffee farmers. The implementation method included technical training on branch classification, formative, production, and rejuvenation pruning techniques, as well as shade management using leguminous species. The program continued with field practice, where participants used pole pruners to reach tall branches, followed by a six-day mentoring period (July 26- 31, 2025) on farmers’ coffee plots. The results showed an 80% increase in participants’ knowledge, as evidenced by pre-test and post-test comparisons. Technically, 85% of post-training coffee trees met the recommended canopy standards, height of 1.5-2.0m, at least 70% productive branches, balanced canopy shape, and optimal shade coverage of 40-60%. This training program is recommended for replication among coffee farmer groups in regions with similiar agroclimatic conditions to improve the quality and competitiveness of excelsa coffee. Keywords: excelsa coffee; pruning; shade tree management; training; Dusun Cukil
Desain sistem tata kelola limbah ternak di kandang komunal Desa Gogik, Kabupaten Semarang Pertiwi, Kartika Dian; Maria, Evi; Lestari, Ita Puji; Al-Zukhruf, Muhammad Sultan; Pramesti, Septi Dhian; Kristanto, Ridlo Feizzati Rozzag; Fadilla, Zulfa Alya; Khairunnisa, Azizah Nur; Nawangsari, Daneva Salsabila; Dwijayanti, Rahmania Argita
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.33999

Abstract

AbstrakKelompok Ternak Rukun Sentosa 2 di Desa Gogik, Kabupaten Semarang, mengelola sapi dalam sistem kandang komunal yang efisien dari sisi pakan dan kesehatan hewan, namun menghasilkan rata-rata 300-400 kg feses dan 160-200 liter urine per hari yang sebelumnya dibuang tanpa pengolahan. Kegiatan ini bertujuan membangun sistem tata kelola limbah komunal yang terstruktur, murah, dan berkelanjutan melalui penerapan waste stream separation. Rancangan sistem disusun melalui dua sesi Focus Group Discussion bersama anggota kelompok dan pemerintah desa, menghasilkan pemisahan alur limbah kering dan basah, pengolahan feses dengan 10 unit komposter, pemanfaatan urine pada digester biogas kapasitas 1 x 1 m3, serta penerapan rotasi kerja bergilir, standard operating procedure, dan pencatatan terstandar untuk limbah. Kegiatan ini menghasilkan dokumen tata kelola awal, baseline data volume limbah, serta peningkatan komitmen kelembagaan untuk pemanfaatan limbah menjadi energi dan pupuk organik. Sistem ini direkomendasikan untuk direplikasi pada komunitas peternak pedesaan dengan kondisi serupa guna mengurangi pencemaran dan meningkatkan nilai ekonomi limbah. Kata kunci: biogas; kompos; limbah ternak; tata kelola partisipatif; waste stream separation. AbstractThe Rukun Sentosa 2 Livestock Group in Gogik Village, Semarang Regency manages cattle in a communal housing system that is efficient in feed and animal health management but produces an average of 300-400 kg of manure and 160-200 liters of urine daily, previously discharged without treatment. This community service program aimed to establish a structured, low-cost, and sustainable communal waste management system through the application of waste stream separation. The design was developed in two Focus Group Discussion involving group members and village authorities, resulting in the separation of solid and liquid waste flows, processing manure using 10 composters (25 liters each), utilizing urine in a 1 x 1 m3  biogas digester, and implementing rotating work schedules, standard operating procedure, and standardized recordkeeping. The implementation produced an initial governance document, baseline waste volume data, and strengthened institutional commitment to convert waste into renewable energy and organic fertilizer. This system is recommended for replication in rural livestock communities with similar conditions to reduce environmental pollution and enhance the economic value of livestock waste. Keywords: biogas; compost; livestock waste; participatory governance; waste stream separation.
Financial Distress, Regional Independence and Corruption: An Empirical Study in Indonesian Local Governments Maria, Evi; Halim, Abdul; Suwardi, Eko
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.159

Abstract

This study aims to determine the effect of financial distress and regional independence on the probability of corruption in the local governments, of Indonesia. This study used panel data from local governments in Indonesia in 2012 and 2013 with 785 local governments. Data in 2012 and 2013 was used since the trial process for fraud cases takes a long time to get to the permanent legal power decision (inkracht). Data were analyzed using logistic regression analysis. The study results found that financial distress did not affect the probability of corruption. In contrast, regional independence positively affected the likelihood of corruption in the local governments, in Indonesia. If regional independence is high, then the probability of corruption in the local government is also high, and vice versa. The study findings were also robust in an independent analysis when the additional test was carried out. Empirically, this study found that the independence of funding sources, independence ratios to meet regional needs, and regional income could be used to detect corruption in Indonesian local governments. While the budget solvency ratio, financial performance ratio of budget, the financial performance ratio of fund equity, and regional financial efficiency could not. The pressure to commit corruption occurs because the region is in an independent state. Therefore, supervision of the implementation of fiscal decentralization needs to be done so that corruption does not happen.
Co-Authors A Halim Adi Putro, Cahyo Afnenda Elfreda Frederica Suryatmojo Agussalim Andriansyah Agustina, Nadila Al-Zukhruf, Muhammad Sultan Aminul amin Arafah, Niken Nurul Bunyamin Bunyamin Bunyamin Bunyamin Carolina, Deasy Christ Rudianto Danny Manongga Dewi, Sumiati Arta Djoko Murdono Dwi Nita Aryani Dwijayanti, Rahmania Argita Dyah Aruning Puspita Edi Sudiarto Edi Suharyadi Eko Suwardi Fadilla, Zulfa Alya Fauziah, Satya Grace Persulessy Hanif Mauludin Hanna Prillysca Chernovita Hariadi, Sugeng Heni Putriyanti Ikmaliyah, Erika Imanuel, I Indira, Kamila Yumna Irawan Budi Prasetyo Ita Puji Lestari, Ita Puji Jaya Mahendra, Aldo Johannis, Angelina Adistya Julianto, Adhitya Kadarusman Kadarusman . Kartika Dian Pertiwi Kartika Hudiono, Rini Khairunnisa, Azizah Nur Kristanto, Ridlo Feizzati Rozzag Kurnia Wirawan, Dennis Lidia Andiani Lumenta, Dhea Eucharisty Manora, Elsa Mintje, Eden Renold Mulyani, Kahar Nawangsari, Daneva Salsabila Novita Setyaningrum, Nola P. Basuki Hadiprajitno Penidas Fodinggo Tanaem Pramesti, Septi Dhian Priatna , Wowon Purwadhi Purwadhi R. Suharyadi Rina Irawati Rina Rahmawati Rina Rahmawati, Rina Rony, Zahara Tussoleha Safitri, Nofa Semida, Tika Setiyono Miharjo Sine, Melani Mardolna Siti Munfaqiroh Sri Yulianto Joko Prasetyo Sugeng Hariadi Supratikno, Agus Sutarto Wijono Tarika, Laurencia Cristine Wicaksono, Christian Edy Widanarni Pudjiastuti Widanarni Pudjiastuti WIDANARNI WIDANARNI Wijaya, Tasya Winandhito Adi, Alexander Yosefine Elisabeth Yuyuk Liana