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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Journal of Economic, Bussines and Accounting (COSTING) Daengku: Journal of Humanities and Social Sciences Innovation ProBisnis : Jurnal Manajemen Journal Publicuho
Agus Santosa
Universitas Terbuka
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPLEMENTASI PROGRAM PEMBERDAYAAN KOMUNITAS ADAT TERPENCIL DI DESA PINANG JATUS KECAMATAN LONG KALI KABUPATEN PASER Herida Erhan; Syahrumsyah Asri; Agus Santosa
Journal Publicuho Vol. 5 No. 4 (2022): November - January - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.136 KB) | DOI: 10.35817/publicuho.v5i4.81

Abstract

The purpose of this study was to analyze the implementation of the remote indigenous community empowerment program (KAT) in the Liombe location, Pinang Jatus Village, Long Kali District, Paser Regency. The research was conducted in remote indigenous communities at the Liombe location, Pinang Jatus Village, Long Kali District, Paser Regency using a qualitative descriptive method and data collection procedures were carried out using in-depth interviews, observation and documentation techniques which were then analyzed using an interactive analysis model through the stages of data collection, data reduction, presentation of data and conclusions (Miles Huberman and Saldana 2014). The results showed that the implementation of the remote indigenous community policy at the Liombe Location, Pinang Jatus Village, Long Kali District, Paser Regency, initially in 2018 and 2019 went well because there were many programs and empowerment carried out by the government for the community and they really felt the impact given such as cultivating peanuts, corn and chilies as well as processing forest products, namely rattan. The impact on welfare, economic empowerment and social activity including in this case their political role is very much considered. As well as the inhibiting factors are the lack of and limited facilities for health, education, lack of lighting facilities, limited access to dirt roads and clean water
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA PEMERINTAH KABUPATEN PASER Hendrik Latief; Syachrumsyah Asri; Agus Santosa
Journal Publicuho Vol. 5 No. 4 (2022): November - January - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.098 KB) | DOI: 10.35817/publicuho.v5i4.83

Abstract

This study aims to determine the Performance Accountability Of Government Institutions In The Government Of Paser District. This study uses a qualitative approach with a descriptive type and uses interactive data analysis techniques according to Miles Huberman and Saldana (2014). The results of this study indicate that the implementation of public accountability has not gone well, this is because its implementation is still oriented towards fulfilling documents while the quality of the substance of documents has not been touched in depth. This condition is exacerbated by the presence of inhibiting factors in its implementation, namely the lack of commitment at the level of heads of regional apparatuses, lack of communication and coordination in its implementation and the lack of resource support such as a lack of capacity in managing SAKIP human resources, minimal budget and the absence of supporting facilities for an integrated data management management system. . The recommendations are carrying out improvements to planning documents, improving implementation and monitoring and evaluation mechanisms, implementing business process improvements so that they are in line with the strategic plan, optimizing the roles and functions of the local government SAKIP Team and the regional apparatus LKjIP Team.
Management of Village Funds by Applying the Principles of Good Governance Mustakim Mustakim; Agus Santosa; Soesilo Wibowo
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Arman, A., Gaussyah, M., & Darmawan, D. (2019). Pengelolaan Dana Desa Berbasis Tata Pemerintahan Yang Baik (Good Governance). Jurnal Magister Hukum Udayana (Udayana Master Law Journal), 8(2), 282. https://doi.org/10.24843/jmhu.2019.v08.i02.p10 Astuti, T. P., & Yulianto, Y. (2016). Good Governance Pengelolaan Keuangan Desa Menyongsong Berlakunya Undang-Undang No. 6 Tahun 2014. Berkala Akuntansi Dan Keuangan Indonesia, 1(1), 1–14. https://doi.org/10.20473/baki.v1i1.1694 Dana, P., & Hasniati, D. (2016). Model Akuntabilitas. JUrnal Analisis Kebijakan Dan Pelayanan Publik, 2(1), 15–30. Mardiasmo. (2004). Otonomi dan Manajemen Keuangan Daerah. C.V.Andi Offset. Sekretariat Kabinet Republik Indonesia. (2022). Pemanfaatan Dana Desa Tahun 2021 dan Prioritas Pemanfaatan Dana Desa Tahun 2022. Setkab.Go.Id. https://setkab.go.id/pemanfaatan-dana-desa-tahun-2021-dan-prioritas-pemanfaatan-dana-desa-tahun-2022/#:~:text=Tahun 2021%2C total Pagu Dana,85 triliun pada 74.939 desa. Situmorang, C. V., Simanjuntak, A., & Elisabeth, D. M. (2020). Peran Partisipasi Masyarakat, Akuntabilitas, Dan Transparansi Dalam Mewujudkan Good Governance Terhadap Pembangunan Desa. Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 9(2), 131–142. https://doi.org/10.34010/jika.v9i2.2985 Terry, G. R. (2008). Prinsip Prinsip Manajemen. Bumi Aksara
Comparative Analysis of Digital Application Usage in Micro Enterprises and Small Medium Enterprises Abdurrahman Rahim Thaha; Agus Santosa; Aji Fajar Suryo Antoro
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 3 No. 6 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku2152

Abstract

This study aims to analyze the factors that influence the use of digital applications in Micro Enterprises (UMi) and Small and Medium Enterprises (SMEs/UKM) in Indonesia, using the TOE (Technology-Organization-Environment) framework. Through a quantitative approach, this study collected data from 426 MSMEs and analyzed it using the Partial Least Square-Structural Equation Modelling (PLS-SEM) model. The results show that technological factors are the dominant factors in the use of digital applications in MSMEs. However, there are significant differences in the influence of these factors between UMi and UKM. In UMi, technological factors are more prominent, while in UKM, organizational factors are more influential as determinants of digital application use. UMi focuses more on the technological aspect of digital app usage, while UKM prioritize organization as the main driver. This study provides important insights into the dynamics of digital app usage among MSMEs and the strategic differences between UMi and UKM, offering guidance for the development of more effective and scale-appropriate technology strategies.
Efektivitas Pengelolaan Pajak Daerah Dalam Meningkatkan Pendapatan Asli Daerah: Studi Kasus Penerimaan Pajak Restoran Pada Pemerintah Kabupaten Bungo Hendra Saputra Sinaga; Zarmaili Zarmaili; Agus Santosa
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12093

Abstract

Pajak Restoran merupakan sumber pajak daerah yang potensial. Tujuan penelitian ini adalah untuk menganalisis proses pengelolaan, faktor penghambat dan pendukung pengelolaan, serta strategi efektif pengelolaan Pajak Restoran. Jenis penelitian ini adalah kualitatif dengan menggunakan metode deskriptif. Teknik pengumpulan data dalam penelitian ini adalah wawancara, dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa terdapat permasalahan efektivitas pengelolaan pengelolaan pajak restoran berdasarkan hasil analisis indikator Pencapaian Tujuan, Integrasi dan Adaptasi dalam proses pengelolaan pajak restoran Kabupaten Bungo. Dalam pengelolaan pajak restoran peneliti mengidentifikasi faktor pendukung dan penghambat, serta strategi dalam pengelolaan Pajak Restoran yang efektif. Hasil penelitian pengelolaan pajak restoran Kabupaten Bungo belum sepenuhnya efektif. Terdapat beberapa faktor pendukung dan penghambat yang mempengaruhi efektivitas pengelolaan Pajak Restoran. Pengelolaan Pajak Restoran berada pada kuadran WO (Weakness-Opportunity) menggunakan strategi turnarround. Peneliti menyarankan BPPRD Kabupaten Bungo agar melakukan efektivitas pengelolaan pajak restoran berdasarkan strategi yang sesuai.
Covid-19 and Exposed to Vulnerabilities in The Creative Economy: Get Up Or Give Up Agus Santosa; Rulinawaty Rulinawaty
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 3: July - September 2023
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i3.21907

Abstract

Academic literature extensively acknowledges the fragile character of creative and cultural activity. However, it has frequently been invisible to policymakers and decision-makers. As soon as Covid-19 began affecting local and national economies worldwide, numerous business and policy organizations hastened to research the impact of Covid-19 on the creative and cultural industries (CCIs) and their workforce. The report provides insight into these organizations' primary issues through a meta-analysis of the current survey and research programs in the United Kingdom. The findings shed light on prevalent concerns regarding visible and unseen challenges that require attention in this area. The study continues by debating if Covid-19 represents a watershed event for the sector or merely reveals the unsustainable cost of creative and cultural activity.
Co-Authors Abdurrahman Rahim Thaha Aji Fajar Suryo Antoro Hendra Saputra Sinaga Hendrik Latief Herida Erhan Mustakim Mustakim Rulinawaty Rulinawaty Soesilo Wibowo Syachrumsyah Asri Syahrumsyah Asri Zarmaili Zarmaili