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Performance Analysis of Government Regional Revenue and Expenditure Budget (APBD) Management Ismiyana, Ulydhatul; Parinduri, Ramadha Yanti; Awaliah, Andi Urfia; Riduan, Akhmad; Afrizal, Afrizal
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1636

The Regional Revenue and Expenditure Budget (APBD) is the primary instrument used by local governments to achieve development goals and enhance community welfare. Through the APBD, local governments plan and manage regional revenues and expenditures in a budget year. Therefore, the effectiveness and efficiency of APBD management are important indicators in assessing local government performance. This type of research uses a qualitative descriptive approach. The objective of this research is to examine the financial performance of the Indonesian government, specifically the Performance Analysis Report on the Management of the Regional Revenue and Expenditure Budget (APBD) of the Indonesian government. This research utilizes secondary data sourced from official government documents in Indonesia. The data analysis technique employed in this research utilizes the Balanced Scorecard method. The results of this study have found that by using the Balance Scorecard method, namely: (1) Based on the independence ratio, the City government has shown delegative results. (2) Based on the revenue effectiveness ratio, the City government has succeeded in achieving targets or objectives effectively. (3) The Customer Satisfaction Perspective uses the public satisfaction index (IKM) of government. (4) The Internal Process Perspective of Bureaucratic Reform uses the bureaucratic reform index (IRB) of the city in 2023 - 2025, which shows a significant increase. From 2023 to 2025, Indonesia is expected to see an increase in the percentage of SMEs. (4) The growth and learning perspective using the city employee quality index in 2023 – 2025 shows that the quality of employees who have participated in training and development is very high.

The Effect of Waste Management Policies, Community Participation, and Waste Treatment Technology on Environmental Pollution Levels in West Java Yamtana, Yamtana; Duha, Tobias; Riduan, Akhmad; Sabir, Muhammad; Aprianto, Muchammad Chusnan
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.481

This study investigates the intricate interplay of social support, cultural factors, social norms, and the spread of infectious diseases through a comprehensive Structural Equation Model (SEM). Utilizing a sample representative of the population, the research explores the unexpected positive relationship between social support and disease transmission, alongside the robust connections of cultural factors and social norms. The findings underscore the importance of understanding sociocultural dynamics in shaping health-related behaviors. Recommendations for tailored interventions and considerations for public health strategies are discussed, offering insights that contribute to the evolving discourse on infectious disease prevention.

The Effect of Waste Management Policies, Community Participation, and Waste Treatment Technology on Environmental Pollution Levels in West Java Yamtana, Yamtana; Duha, Tobias; Riduan, Akhmad; Sabir, Muhammad; Aprianto, Muchammad Chusnan
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.481

This study investigates the intricate interplay of social support, cultural factors, social norms, and the spread of infectious diseases through a comprehensive Structural Equation Model (SEM). Utilizing a sample representative of the population, the research explores the unexpected positive relationship between social support and disease transmission, alongside the robust connections of cultural factors and social norms. The findings underscore the importance of understanding sociocultural dynamics in shaping health-related behaviors. Recommendations for tailored interventions and considerations for public health strategies are discussed, offering insights that contribute to the evolving discourse on infectious disease prevention.

KUALITAS LAYANAN PENDAFTARAN CALON JAMAAH HAJI PADA KANTOR KEMENTERIAN AGAMA KABUPATEN HULU SUNGAI UTARA Riduan, Akhmad
Al Iidara Balad Vol. 2 No. 1 (2020): Al Iidara Balad
Publisher : PPPM STIA Amuntai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36658/aliidarabalad.2.1.22

Hajj is the fifth pillar of Islam, and as mandated by the Law of the Republic of Indonesia Number 8 of 2019 concerning the Implementation of Hajj and Umrah, the government is fully involved in the implementation of the haj which includes guidance, services and protection for pilgrims, from the registration process to departure, services during the pilgrimage season until returning to their respective regions. For the purposes of this research, a descriptive-qualitative research method was used with a number of key informants by purposive sampling. The data collected through the technique of observation, interviews, and documentation were analyzed by data reduction, data display, and conclusion drawing / verification. Based on the results of the research, from the aspect of tangible, it is known that the facilities and infrastructure in the Hajj and Umrah Implementation Section (PHU) are still not good because the waiting room is narrow, there is no television provision and some of the registration service equipment is damaged. Employee discipline is still not good and there is a lack of awareness from employees, but the appearance of employees is good where they are already wearing uniforms according to existing regulations. Next, from the aspect of reliability, it is known that the accuracy of PHU Section employees at the stages of receiving and checking the data for the Hajj Candidates (CJH) concerned is good, but in terms of implementing the Standard Operating Procedure (SOP), some employees have not fully implemented it. Then from the aspect of responsiveness it is known that the readiness of employees in the PHU Section in serving CJH is still not good, namely at the stage of receiving the validation number where they have not been responsive in providing information about the validity period of the validation number to CJH but the response to service users is relatively fast and a suggestion box is available for respond to complaints. Furthermore, from the aspect of assurance, it is known that the timeliness of service is still not good, such as inputting CJH's biodata into the SISKOHAT application, printing SPPH and the Portion Number of the SISKOHAT application to be signed by CJH and Kasi PHU which are still not in accordance with existing SOPs but related to service costs In the service, there is no fee other than the fees stipulated in the SOP, namely CJH pays the initial deposit of Hajj Administration Fee (BPIH) of 25 million at the Deposit Recipient Bank (BPS). As for the aspect of empathy, the attitude of the PHU Section employees in service is not discriminatory and services are carried out with good courtesy.To improve the quality of CJH registration services in Hulu Sungai Utara Regency, it is hoped that the Head of Ministry of Religion office will seek to expand the waiting room in the PHU Section, equip facilities and infrastructure that are lacking/damaged, and provide guidance to undisciplined employees. PHU Section employees should carry out maintenance of work facilities on a regular basis, increase discipline, always motivate themselves to support the CJH registration services in addition to being responsive in informing CJH conventionally via announcement boards or online. CJHs should be able to be involved in socialization activities carried out by the PHU Section.

IMPLEMENTASI KEBIJAKAN ANTI PERBUATAN ASUSILA DI KAWASAN LOKALISASI DESA PASAR PANAS KECAMATAN KELUA KABUPATEN TABALONG Riduan, Akhmad
Al Iidara Balad Vol. 3 No. 2 (2021): Al Iidara Balad
Publisher : PPPM STIA Amuntai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36658/aliidarabalad.3.2.33

Di provinsi Kalimantan Selatan yang kaya dengan sumber daya alam, mineral dan batu bara, telah menyerap tenaga kerja namun persoalan kemiskinan menguap hingga 206,92 ribu jiwa pada September 2020. Pusat-pusat pertumbuhan ekonomi bermunculan, tak pelak pelaku bisnis prostitusi terselubung ikut mengepak sayap seperti di Kabupaten Tabalong di beberapa lokasi. Oleh karenanya, penelitian ini bertujuan untuk mengidentifikasi, menginterpretasi, dan menganalisa implementasi kebijakan anti perbuatan asusila di kawasan lokalisasi Desa Pasar Panas Kecamatan Kelua Kabupaten Tabalong. Guna keperluan penelitian, ditempuh metode penelitian bercorak deskriptif-kualitatif dengan sejumlah informan kunci secara purposive sampling. Data yang dikumpulkan melalui teknik observasi, wawancara, dan dokumentasi dianalisa dengan jalan data reduction, data display, dan conclusion drawing/verification. Adapun uji keabsahan data dilakukan melalui perpanjangan pengamatan, meningkatkan ketekunan, triangulasi, analisis kasus negatif, menggunakan bahan referensi, serta mengadakan member check. Berdasarkan hasil penelitian, diketahui implementasi Peraturan Daerah Kabupaten Tabalong Nomor 8 Tahun 2018 Tentang Penyelenggaraan Ketertiban Umum Dan Ketenteraman Masyarakat di Kawasan Lokalisasi Desa Pasar Panas Kecamatan Kelua Kabupaten Tabalong tidak efektif. Pertama, dari aspek komunikasi diketahui transmisi informasi tidak berjalan, kejelasan informasi tidak terpenuhi dari sebab tiadanya transmisi informasi, dan konsistensi aparat pemerintah juga tidak terpenuhi. Kedua, dari aspek sumber daya. diketahui tersedia petugas pelaksana di lapangan terdiri dari berbagai instansi, fasilitas untuk menunjang penerapan kebijakan sudah memadai, dan anggaran telah tersedia di berbagai SKPD terkait. Ketiga, dari aspek disposisi diketahui komitmen para pelaksana dalam penerapan kebijakan tidak efektif. Keempat, dari aspek struktur birokrasi diketahui SOP dalam rangka penerapan kebijakan telah tersedia, namun fragmentasi organisasi terjadi di tingkat institusi pelaksana. Untuk meningkatkan efektivitas dalam implementasi Peraturan Daerah Kabupaten Tabalong Nomor 8 Tahun 2018 Tentang Penyelenggaraan Ketertiban Umum Dan Ketenteraman Masyarakat di Kawasan Lokalisasi Desa Kecamatan Kelua Kabupaten Tabalong, disarankan kepada Kepala Satpol PP Kabupaten Tabalong bersama dengan instansi lainnya melakukan langkah persuasif melalui sejumlah sosialisasi, melakukan langkah koordinasi dengan pihak Pemerintah Kabupaten Barito Timur, dan melakukan monitoring secara berkesinambungan. Camat Kelua dan pemerintah desa Pasar Panas diharapkan dapat bersikap proaktif. Di luar itu, MUI Kecamatan Kelua seyogyanya dapat ikut melibatkan diri melalui upaya-upaya preventif selain dukungan dan partisipasi masyarakat setempat.

Tantangan dan Peluang dalam Implementasi Kebijakan Lingkungan di Pemerintahan Daerah Riduan, Akhmad
Bulletin of Community Engagement Vol. 4 No. 1 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i1.1091

Implementation of environmental policies in local government faces various complex challenges. One of the main challenges is limited resources, both in terms of finance and competent human resources. Many local governments have difficulty providing adequate budgets for environmental programs due to competing priorities with other sectors such as infrastructure and health. Apart from that, the lack of experts in the environmental field also worsens this situation, hampering the effectiveness of implementing the policies that have been formulated. On the other hand, regulatory challenges and coordination between institutions also pose significant obstacles. Regulations that are not in sync between the central and regional governments often cause confusion in implementing policies in the field. Poor coordination between government institutions, both horizontally and vertically, also causes overlapping programs and ineffective policies. This condition is exacerbated by the low level of public participation in the process of making and implementing policies, which causes a lack of support from the community. However, there are great opportunities in efforts to implement environmental policies that can be optimized by local governments. The use of technology and innovation in environmental management, such as geospatial information systems and real-time air quality monitoring, can increase the efficiency and effectiveness of environmental programs. In addition, partnerships with the private sector and non-government organizations can also be a catalyst in strengthening capacity and financing. The existence of global awareness about the importance of environmental sustainability also opens up opportunities for local governments to obtain international support in the form of funds and technical for environmental projects. Keywords: Limited Resources, Synchronized Regulations, Innovative Technology, Strategic Partnerships

PROFIT AND LOSS OF INCREASE IN HAJJ COSTS FOR PROSPECTIVE INDONESIAN HAJJ PILGRIMS Indrawati, R.A.; Riduan, Akhmad; Rijal, Syamsu; Mochamad Aziz, Roikhan; Muhammadong, Muhammadong
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 1 (2024): JANUARY
Publisher : Adisam Publisher

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

The increase in Hajj costs for Indonesian Hajj pilgrims has generated various kinds of controversy. One side believes that this policy must be implemented because the exchange rate is unstable which causes accommodation costs to rise, transportation costs to rise, and other service costs to rise. However, on the other hand, they believe that this policy was implemented in a hurry and was not socialized first, which could cause the congregation to default and fail to leave, forcing them to leave in debt, and denying the congregation other basic needs, thus reducing their purchasing power. This research is qualitative research with a descriptive approach. The data used in this research is secondary data that researchers obtained from websites, scientific articles, books and other reliable sources. The data was analyzed using the stages of data collection, data selection, data reduction, data analysis using the SWOT method, and drawing conclusions.

The Role of Public Administration in Promoting Citizen Participation in Government Policy Riduan, Akhmad
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5372

Citizen participation in policymaking is a fundamental element of democratic governance. In Indonesia, however, participation often remains symbolic due to limited access to information, weak accountability mechanisms, and a lack of public trust. This study explores the vital role of public administration in enhancing meaningful citizen involvement in government policy formulation and implementation. Using a qualitative method through literature review, the study synthesizes recent scholarly findings and government reports published between 2020 and 2025. It focuses on key themes such as ethical governance, bureaucratic reform, digital innovation, and public communication strategies. Findings show that public administration serves as a mediator, facilitator, and implementer of participatory processes. Ethical governance—marked by integrity, transparency, and accountability—emerged as a precondition for trust and engagement. Decentralization enhances responsiveness at the local level, though it also introduces disparities across regions depending on administrative capacity. Technological innovations such as e-governance and digital platforms foster greater transparency and real-time citizen feedback, yet digital literacy gaps and institutional inertia pose significant challenges. Moreover, effective communication between government and citizens, particularly in the context of economic literacy, is crucial for participatory governance. The study highlights successful case examples from Bandung and Tanjungpinang where digital and community-based models improved policy responsiveness. It concludes that optimizing the role of public administration is essential to advance inclusive, accountable, and responsive governance in Indonesia.

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