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All Journal FINANCIAL : JURNAL AKUNTANSI AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Humanities Horizon Journal Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Indonesia
Novi Nugrahani
Politeknik Negeri Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Strengthening Construction, Asset Management, and Revitalization of Social Infrastructure at TPST 3R Gadingkulon Indra Lukmana Putra; Annisa Fatimah; Moch. Khamim; Novi Nugrahani; Nindia Rizky Ismawa; Andi Kusuma Indrawan; Nugraha Wijayanto
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): AUGUST 2026
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v6i2.866

Abstract

Community-based waste management systems in developing economies often suffer from fragmented asset governance, reactive maintenance, and underutilized social infrastructure, limiting operational efficiency and sustainability. This study addresses these inefficiencies through a community service intervention at TPST 3R Gading Kulon, Malang City, integrating construction asset management with social infrastructure revitalization. The program adopts a socio-technical systems perspective, repositioning infrastructure as both a functional asset and a platform for community empowerment. The intervention included infrastructure reconfiguration, systematic asset inventory, standardized maintenance protocols, and accountable financial-asset recording systems. Results show significant improvements in infrastructure functionality, asset traceability, and governance quality, while reactivated educational spaces, meeting areas, and waste bank facilities strengthened community participation. The study proposes a scalable, integrative model linking technical asset governance with socio-economic outcomes, supporting SDG 9, SDG 11, and Indonesia's RPJMN 2025–2029.
Analysis of regional financial performance using the value for money method at the Kediri City government Nadia Arnita Meilina; Novi Nugrahani; Rizky Prasetya
Humanities Horizon Vol. 3 No. 3 (2026)
Publisher : PT. Pena Produktif Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63373/3047-8014/58

Abstract

This study analyzes the financial management performance of the Kediri City Government during 2022–2024 using data from the Regional Revenue, Financial, and Asset Management Agency (BPPKAD) of Kediri City. The Value for Money approach covering economy, efficiency, and effectiveness is applied and reinforced with the expenditure composition ratio, regional financial independence ratio, and Locally Generated Revenue (PAD) growth ratio. A quantitative descriptive method was used with secondary data from the Kediri City Government's Budget Realization Reports (LRA) for 2022–2024. Results show the economy level is economical, with ratios of 79.14%, 81.58%, and 82.42%. The efficiency level is inefficient, with ratios of 102.01%, 105.98%, and 103.42%, as expenditure realization consistently exceeded revenue realization. The effectiveness level is effective, with ratios of 105.61%, 101.78%, and 100.38%. Operating expenditure ranged from 86.78% to 89.85% of total expenditure, while capital expenditure ranged from 9.76% to 12.69%. The financial independence ratio is consultative, rising from 28.16% to 34.88%. The PAD growth ratio declined by 27.42% in 2022 before growing 9.98% and 11.01% in the following years. Overall, Kediri City's financial management has fulfilled the principles of economy and effectiveness, although budget efficiency and fiscal independence still require improvement.
Co-Authors Aang Afandi Aang Afandi Ahmad Jarnuzi Andi Kusuma Indrawan Annisa Fatimah Fita Setiati Galuh Kartiko Imam Mulyono INDRA LUKMANA PUTRA Jarnuzi, Ahmad Kusmintarti, Anik Lia Agustina Moch. Khamim Nadia Arnita Meilina Nindia Rizky Ismawa Nugraha Wijayanto Nurafni Eltifia Putri Ayu B Riezky Amalia Rizky Prasetya Siti Amerieska Sri Hudiarini Syuliswati, Atika