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All Journal SENTRI: Jurnal Riset Ilmiah Jurnal Masyarakat Madani Indonesia
Arya Zulfikar Akbar
Universitas Teknologi Sumbawa
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Program Keluarga Harapan (PKH), Bantuan Sembako, dan BLT Kesra terhadap Ketahanan Anggaran Rumah Tangga Miskin di Kecamatan Sumbawa Rabiatul Adawiyah; Arya Zulfikar Akbar
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 3 (2026): SENTRI : Jurnal Riset Ilmiah, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i3.6024

Abstract

Poverty alleviation at the regional level remains a structural challenge necessitating comprehensive social protection. This study investigates the impact of the Family Hope Program (PKH), Non-Cash Food Assistance (Sembako), and the localized Direct Cash Assistance (BLT Kesra) on the household budget resilience of impoverished communities in Sumbawa District. Employing a quantitative descriptive-associative design, primary data were collected through purposive sampling from 96 active beneficiary families. The empirical data were rigorously analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The structural model evaluation reveals a coefficient of determination ($R^2$) of 0.491, indicating that the simultaneous integration of these three social assistance programs explains 49.1% of the variance in household budget resilience. Partially, all three variables exhibit a positive and statistically significant effect. PKH emerges as the most dominant determinant, functioning as the primary liquidity anchor for mandatory expenses. Furthermore, Sembako ensures food inventory resilience, while BLT Kesra provides crucial quick cash for short-term solvency. Viewed through a public sector accounting lens, the synchronized distribution of these conditional and unconditional transfers, supported by transparent digital systems like SIKS-NG, acts as a critical buffer against economic shocks and prevents the liquidation of essential domestic assets. Conclusively, synergizing targeted social safety nets with enhanced financial literacy is imperative for sustainable household economic stability.
Optimalisasi Kapasitas UMKM: Pendampingan Literasi Laporan Keuangan dan Pajak Tahunan di Kecamatan Moyo Utara, Kabupaten Sumbawa Arya Zulfikar Akbar; Muhammad Nur Fietroh; Reza Muhammad Rizqi; Nurida Fitriani; Rozzy Aprirachman; Rian Hardiansyah
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 2 (2026): Mei (In Progress)
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/fg7nem31

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) menghadapi tantangan signifikan dalam pengelolaan keuangan dan kepatuhan perpajakan, termasuk di Kecamatan Moyo Utara, Kabupaten Sumbawa. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan literasi laporan keuangan berbasis SAK EMKM dan pemahaman pajak tahunan bagi pelaku UMKM setempat. Program dilaksanakan oleh Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa menggunakan pendekatan partisipatif yang mengintegrasikan pelatihan teknis dan pendampingan intensif. Sebanyak 25 UMKM dari berbagai sektor berpartisipasi dalam kegiatan yang berlangsung selama bulan Oktober 2024, meliputi survei awal, pelatihan literasi keuangan dan perpajakan, pendampingan door-to-door, serta evaluasi hasil. Hasil kegiatan menunjukkan peningkatan signifikan pada kapasitas peserta. Sebanyak 80% peserta mampu menyusun laporan laba rugi sederhana secara mandiri, 68% berhasil membuat laporan posisi keuangan sesuai SAK EMKM, dan 12 pelaku UMKM terfasilitasi memperoleh NPWP. Pemahaman peserta terhadap materi perpajakan meningkat dari rata-rata 38% (pre-test) menjadi 79% (post-test). Program ini membuktikan bahwa pendekatan pendampingan kontekstual dan berkelanjutan efektif mentransformasi perilaku pengelolaan keuangan UMKM. Rekomendasi tindak lanjut mencakup pembentukan kelompok belajar UMKM, digitalisasi pencatatan, fasilitasi akses permodalan, serta integrasi materi literasi keuangan dan pajak dalam program pembinaan pemerintah daerah.
Co-Authors Fietroh, Muhammad Nur Nurida Fitriani Rabiatul Adawiyah Rian Hardiansyah Rizqi, Reza Muhammad Rozzy Aprirachman