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Journal : The Community Engagement Journal

Penerapan Analisis Standar Belanja Bagi Pengawas Internal Pemerintah Daerah Maylen P. Kambuaya; Hastutie Noor Andriati
The Community Engagement Journal Vol 3, No 2 (2020)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.367 KB) | DOI: 10.52062/.v3i2.2227

Abstract

Training "Preparation Of Spending Standard Analysis Model (Asb) In Waropen District", which aims to know the fairness of financial budget and determine the model of analysis of spending standards that meet the fairness of education and training activities in the Waropen District Device Organization. The method used in this study is by approaching the cost performance of activities (ABC) and simple regression approach. While the data used is secondary data, in the form of existing activities of local government in the current year (in the form of Draft Budget Work or Budget Implementation Document - Regional Work Equipment Unit) and also secondary data in the form of unit price standards. Proposed budgets that do not comply with the ASB will be analyzed or revised according to the established standards. The draft APBD is prepared based on the results of an assessment of the proposed budget of SKPD which is prepared based on ASB. For local governments, the Analysis of Spending Standards is expected to hold effective and efficient budget management and accountability of local governments that will later materialize good governance. Based on the explanation above, it appears that the existence of a standard analysis of shopping is a must. Without the analysis of spending standards, the APBD proposed by each SKPD will tend not to comply with the budget standards. As a result, the preparation of performance-based budgets that are expected to be able to improve the performance, efficiency, effectiveness, and accountability of local governments.
Pelatihan Manajemen Aset Kampung Bagi Aparatur Kantor Pemerintahan Kampung Holtekamp Distrik Muara Tami Kota Jayapura Kambuaya, Maylen K.P.; Sesa, Pascalina V.S.; Patma, Kurniawan; Rofingatun, Siti
The Community Engagement Journal Vol 7 No 1 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i1.3941

Abstract

The Minister of Home Affairs Regulation Number 1 of 2016 addresses village asset management, encompassing village wealth, properties acquired via village funds, grants, donations, agreements, laws, cooperative efforts, and other legal means. Research by Dandi D. Mnumumes (2022) reveals that Holtekamp Village’s asset management report does not comply with this regulation at any stage. Consequently, Asset Management training was provided to the Holtekamp Village Government Apparatus in Jayapura City. This training aimed to enhance the knowledge and awareness of village office staff and the community about the importance of managing village assets to boost community welfare. The training was conducted in person and comprised three sessions: the first session covered Asset Management material, the second involved a discussion, and the third included distributing questionnaires to evaluate asset management and optimization in Holtekamp Village. The feedback from the participants, a crucial part of the process, indicated an improved understanding of proper village asset management. This is crucial because village assets significantly contribute to village revenues, which are vital for government functions and support the sustainable development of villages. Such management is essential for driving villages toward becoming self-reliant communities. Keywords: Village asset management, Holtekamp Village Government Office apparatus
Peningkatan Literasi Keuangan dan Kompetensi Akuntansi Dasar Pada Kelompok Tani Kampung Waibron KP Kambuaya, Maylen; M. Tandililing, Elia; Rofingatun, Siti; Sesa, Pascalina V.S.
The Community Engagement Journal Vol 8 No 2 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i2.5096

Abstract

This community service activity aims to provide financial education and enhance basic accounting competencies through two forms of mentoring: calculating Cost of Goods Sold (COGS) and recording simple cash flows for the Farmer Group in Waibron Village, West Sentani District. Through a participatory approach, the program encourages the Farmer Group to be able to calculate production costs incurred, determine selling prices, and record business income and expenses sustainably. The methods used in this activity include observation, interviews, socialization, and hands-on practice in calculating COGS and recording cash flows. With the implementation of this mentoring program, the Farmer Group in Waibron Village is expected to improve their understanding and competencies in managing their business sustainably, foster awareness of organizing their business from an early stage, and support the creation of sustainable economic cycles among farmers. Keywords: Accounting, Cost of Goods Sold, Cash flows