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All Journal Among Makarti Jurnal Bina Praja JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis To Maega: Jurnal Pengabdian Masyarakat PRIMA: Journal of Community Empowering and Services Agrica: Journal of Sustainable Dryland Agriculture ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Pengabdian kepada Masyarakat Nusantara Vivabio : Jurnal Pengabdian Multidisiplin Mitra Mahajana: Jurnal Pengabdian Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Riset Ilmu Akuntansi
Laurentius Dominicus Gadi Djou
Universitas Flores
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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 Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENDAMPINGAN PENGEMBANGAN AGRIBISNIS SORGUM DI DESA ONDOREA BARAT, NTT Djou, Laurentius Dominicus Gadi; Murdaningsih, Murdaningsih; Lanamana, Willybrordus; Lulan, Theodore Y. K.
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 5 (2025): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i5.34774

Abstract

Abstrak: Program Desa Binaan (PDB) di Desa Ondorea Barat, dengan mitra Kelompok Tani Pati Tau Mbadhe (25 orang), Kelompok Peternak Fongasama (25 orang) dan Kelompok PKK (25 orang), dengan tingkat pendidikan SD-SMA, dan berprofesi sebagai petani, peternak dan ibu-ibu rumah tangga. Adapun kegiatan ini bertujuan mempersiapkan Masyarakat memiliki kemandirian melalui berbagai kegiatan mulai teknik budidaya sorgum, Teknik pascapanen sorgum, pembangunan rumah kompos, penyuluhan dan Pelatihan pembuatan pupuk kompos, Pengolahan berbagai produk turunan, pelatihan dan pendampingan usaha serta pemasaran. Metode yang digunakan terdiri dari penyuluhan, pelatihan dan pendampingan. Kegiatan diawali dengan pembangunan rumah kompos berukuran, pelatihan pembuatan kompos, pelatihan dan pendampingan budidaya, pascapanen, pengolahan berbagai produk turunan sorgum, pendampingan pengembangan usaha dan pemasaran. Kegiatan penyuluhan dan pelatihan dimulai dengan pre-test, dan rata-rata jawaban benar 30,3% dalam kategori rendah. Kegiatan pelatihan dan pendampingan kompos dengan menggunakan bahan dasar dari limbah ternak dan limbah pertanian. Pada pelatihan dan pendampingan kegiatan Teknik budidaya sorgum dan pasca panen sorgum dengan melakukan pengolahan tanah dan pemupukan untuk meningkatkan produktivitas. Hasil yang diperoleh dari budidaya sorgum, dilakukan pelatihan dan pendampingan pengolahan berbagai produk turunan mulai dari pembuatan beras sorgum menjadi tepung sorgum, kue kering berbahan sorgum, kue kembang sorgum serta pengolahan limbah budidaya sorgum yang berupa batang sorgum menjadi gula sorgum. Selanjutmya Masyarakat juga didampingi dalam mengurus perijinan registrasi usaha berupa PIRT (Produk Industri Rumah Tangga) di BPOM (Badan Pengawas Obat dan Makanan) Kabupaten Ende sehingga Masyarakat menjadi mandiri mulai dari penyediaan bahan baku sampai dengan produk turunan untuk dipasarkan yang dapat meningkatkan pendapatan masyakat atau keluarga. Post-test juga dilakukan pada akhir kegiatan dan hasilnya menunjukkan adanya peningkatan pengetahuan dan keterampilan sebesar 87% dengan kategori tinggi.Abstract: The Assisted Village Program (PDB) in West Ondorea Village, with partners from the Pati Tau Mbadhe Farmers Group (25 people), the Fongasama Livestock Group (25 people) and the PKK Group (25 people), with elementary to high school education levels, and working as farmers, livestock breeders and housewives. This activity aims to prepare the community to have independence through various activities starting from sorghum cultivation techniques, sorghum post-harvest techniques, compost house construction, extension and training in making compost, processing various derivative products, business training and mentoring and marketing. The methods used consist of extension, training, and mentoring. The activity begins with the construction of a compost house, compost making training, cultivation training and mentoring, post-harvest, processing of various sorghum derivative products, business development and marketing mentoring. The extension and training activities begin with a pre-test, and the average correct answer is 30.3% in the low category. Training and mentoring activities for composting using livestock and agricultural waste as the basic materials. In the training and mentoring activities, sorghum cultivation techniques and post-harvest sorghum were carried out by processing the soil and fertilizing to increase productivity. The results obtained from sorghum cultivation were trained and mentored in processing various derivative products ranging from making sorghum rice into sorghum flour, sorghum-based cookies, sorghum flower cakes and processing sorghum cultivation waste in the form of sorghum stalks into sorghum sugar. Furthermore, the community was also assisted in processing business registration permits in the form of PIRT (Household Industry Products) at BPOM (Food and Drug Monitoring Agency) of Ende Regency so that the community became independent from providing raw materials to derivative products for marketing which could increase community or family income. A post-test was also conducted at the end of the activity and the results showed an increase in knowledge and skills of 87% with a high category.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Penerapan Sistem e-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Mediasi J. L. Belo, Tiend; Se, Hyronimus; D. Gadi Djou, Laurentius
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10584

Abstract

This study aims to analyze the influence of taxpayer awareness, tax knowledge, and the implementation of the e-Filing system on taxpayer compliance, with tax socialization as a mediating variable. The study sample consisted of 30 individual taxpayers using e-Filing in Ende Regency using a purposive sampling approach. The analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that tax knowledge has a positive and significant effect on taxpayer compliance. Conversely, taxpayer awareness and the implementation of the e-Filing system do not directly affect taxpayer compliance. Tax socialization also has no significant effect on taxpayer compliance and does not mediate the relationship between awareness, tax knowledge, and e-Filing implementation on taxpayer compliance. These findings emphasize the importance of improving tax literacy as a key factor in improving taxpayer compliance.
Pengaruh SIPD Terhadap Pengelolaan Keuangan dan Laporan Keuangan dengan Moderasi Sumber Daya Manusia di Kabupaten Ende Fadli, Fraidi; D. Gadi Djou, Laurentius; Fatima, Imaculata
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10634

Abstract

This study aims to analyze the influence of the implementation of the Regional Government Information System (SIPD) on regional financial management, the influence of the implementation of the Regional Government Information System on the quality of LKPD, the influence of regional financial management on the quality of LKPD, the influence of the implementation of the Regional Government Information System on the quality of LKPD, analyze the ability of human resource quality in moderating the influence of implementation on regional financial management and analyze the ability of human resource quality in moderating the influence of implementation on the quality of LKPD of the Ende Regency Government. The results of the study indicate that the implementation of the Regional Government Information System (SIPD) has a positive and significant effect on the quality of regional government financial reports, with a path coefficient value of 0.632, t-statistics of 4.177, and p-value of 0.000, the implementation of SIPD has a positive and significant effect on regional financial management, with a path coefficient value of 0.719, t-statistics of 9.650, and p-value of 0.000, financial management has a positive and significant effect on the quality of regional government financial reports, with a path coefficient value of 0.304, t-statistics of 2.053, and p-value of 0.040, the quality of human resources (KSDM) positively moderates the relationship between the implementation of SIPD and the quality of regional government financial reports (KLKPD). The moderation path coefficient value of 0.204 with t-statistics of 2.120 (p-value 0.034) indicates that the higher the quality of human resources, the stronger the influence of SIPD in improving the quality of regional financial reports, the quality of human resources positively moderates the relationship between SIPD implementation (ISIPD) and regional financial management (PK). The moderation path coefficient value of 0.214 with t-statistics of 3.201 (p-value 0.001) confirms that the better the quality of human resources, financial management acts as a mediating variable that strengthens the relationship between SIPD implementation and the quality of regional government financial reports.
Co-Authors Apriana Marselina Aschari Senjahari Rawe Aurelius Fredimento Baptista Aprilis Baptista Aprilis Benediktus Yoseph Bhae Bili, Anastasia Dhajo, Florentina B Enil, Yuliana Ernesta Leha Fadli, Fraidi Falentina Lucia Banda Ferdinandus Lidang Witi Fitri Lukiastuti Hyronimus Se IMACULATA FATIMA Iriany Dewi Soleiman Iskanto J. L. Belo, Tiend Kristin Yuniarti Kristono Yohanes Fowo Lalo, Serliana Doy Bay Lanamana, Willybrordus Lulan, Theodore Y. K. Lulan, Theodore Y.K. Maria Adelvin Londa Murdaningsih Murdaningsih, Murdaningsih Ngaga, Lusia Andriani Nona, Fitri Rohaini Nuraini Ismail Paulinus Seda Pure, Maria Novia Retnosary, Rieke Roja, Edeltrudis Salsabilla, Salsabilla Saputri, Ary Dewi Sofyantoro, Fiqih Sri Wahyuni Ture, Mariana Angela Yohanes Pande Yosephina Payu Wao