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All Journal MABIS: Manajemen dan Bisnis Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Pakem : Jurnal Pengabdian Kepada Masyarakat
Alfred Labi
UNIVERSITAS HALMAHERA
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALISIS KINERJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA PEMERINTAH DAERAH KABUPATEN PULAU MOROTAI TAHUN ANGGARAN 2013 - 2015 Alfred Labi
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.34 KB) | DOI: 10.33197/jabe.vol5.iss1.2019.234

Abstract

The purpose of this study is to determine the performance of the Revenue and Expenditure Budget Region (APBD) at the Regional Government of Pulau Morotai Regency Budget Year 2013-2015. As the output target is expected this research can also be published in national scientific journals and can be used as teaching materials in the lecture process. The form of this research is quantitative research conducted in the Regional Government of Morotai Island District. Data collection technique is done by interview, observation and other supporting documentation relevant to this research. To measure the performance of the budget (APBD) Morotai Island used the method of analysis by using the ratio of Regional Financial Independence, Effectiveness Ratio Against PAD, Regional Financial Efficiency Ratio, Harmony Ratio, Growth Ratio, and Ratio Proportion of APBD. Findings in research on the performance of Regional Revenue and Expenditure Budget (APBD) in Morotai Island District Government Fiscal Year 2013-2015 Where the performance of local government in carrying out its duties in the region is supported by the availability of Budget in the form of Regional Budget (APBD) . Thus, the higher budget absorption of various local government programs, the better the performance of the respective governments.
INOVASI PANGAN LOKAL BERBASIS SINGKONG: PEMBERDAYAAN MASYARAKAT DESA DI HALMAHERA UTARA Alfred Labi; Margaretha Tabita Tuny; Dominggus Isak Bitjara; Ebedly Lewerissa; Kezia Wenno; Davidson Corneles Nusa
PAKEM: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2026): Pakem : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pakem.6.2.122-127

Abstract

The Community Service Program (PKM) aims to empower the community of Kali Upa Village, North Halmahera, through the diversification of cassava into value-added sagu lempeng products. The main problems faced by the partner community include the low market value of cassava, limited knowledge of processing technology, and weak market access. The implementation methods consisted of socialization activities, product diversification training, provision of simple production equipment, business management assistance, digital marketing training, as well as monitoring and evaluation. The results of the program show an increase in production capacity by up to 40%, a reduction in drying time from two days to approximately 5–6 hours, and product innovation in four flavor variants (original, palm sugar, coconut, and chocolate). The partners have also adopted simple financial record-keeping practices and digital marketing strategies through social media, which have expanded market reach and strengthened product branding. This program has contributed to increased household income, women's empowerment, and the strengthening of local food identity. The PKM model can be replicated in other villages with similar potential in order to enhance family economic resilience, particularly among women household artisans producing sagu lempeng in North Halmahera.
A systematic literature review (SLR): analysis of budget management accountability in local government agencies Alfred Labi; Paltiman Lumban Gaol; Satunggale Kurniawan
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1119

Abstract

Accountability in budget management in local government agencies is a crucial issue in public governance because it is directly related to fiscal transparency, the quality of public services, and public trust in local government. This study aims to analyze the construct of budget management accountability in the scientific literature, identify factors influencing its strengthening, and map the main challenges faced in the practice of local budget management. The study uses a systematic literature review approach by examining relevant scientific articles through a systematic search, selection, and synthesis process based on the main research themes. The results of the study indicate that accountability in local government budget management is shaped by the relationship between the quality of financial reporting, the effectiveness of audits and supervision, the digitalization of financial management systems, and information transparency and public participation in the budget process. The findings also show that strengthening accountability depends not only on administrative compliance, but also on institutional capacity, apparatus competence, and the quality of information infrastructure that supports local fiscal governance. This study contributes to strengthening the conceptual understanding of local government budget accountability as a multidimensional phenomenon, while providing an analytical basis for policy development and further research oriented towards more transparent, responsive, and sustainable budget governance.
Co-Authors Davidson Corneles Nusa Dominggus Isak Bitjara Ebedly Lewerissa Kezia Wenno Margaretha Tabita Tuny Paltiman Lumban Gaol Satunggale Kurniawan