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Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat dalam Pengelolaan Dana Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Sumberdem Kecamatan Wonosari Kabupaten Malang Dharmala, Nana Wahyu; Susandini, Aprilina
Jurnal Kajian Ilmu Manajemen (JKIM) Vol 5, No 4 (2025): Desember 2025
Publisher : Management Department of Economics and Business Of Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jkim.v5i4.26757

Abstract

Nana Wahyu Dharmala, The Influence of Accountability, Transparency and Community Participation in Managing Village Revenue and Expenditure Budget (APBDes) Funds in Sumberdem Village. Under the guidance of Aprilina Susandini, SE., M.SM. This research was motivated by the widespread cases of corruption in Village Funds by government officials and also the lack of information or transparency in the use of village funds. The aim of this research is to determine the influence of accountability, transparency and community participation in managing APBDes funds. This type of research uses quantitative methods using primary data and secondary data. The sampling technique used in this research used the Purposive Sampling method with 77 respondents. The data collection technique uses a questionnaire whose validity and reliability have been tested. The data analysis technique used is multiple linear regression analysis. The results of this research using the T test show that the accountability variable has an influence on the management of APBDes funds, Transparency has an influence on the management of APBDes funds, and Community Participation has no influence on the management of APBDes funds. The results together (F test) show that the variables of accountability, transparency and community participation have a significant influence on the management of APBDes funds.
Optimalisasi Nilai Tambah Gula Cair Siwalan melalui Pengembangan Kemasan dan Branding Berkelanjutan di Desa Kertagena Tengah Susandini, Aprilina; Ananta, Zulia Devi; Chasani, Alfin Amal; Hadinata, Vicky Alfiyan; Nugroho, Prasetyo; Hadyarti, Vidi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Gula cair siwalan merupakan produk olahan lokal bernilai ekonomi di Desa Kertagena Tengah, Kecamatan Kadur, Pamekasan. Namun, pelaku usahanya masih menghadapi kendala seperti kemasan yang sederhana, belum adanya identitas merek, strategi pemasaran yang kurang optimal, dan harga yang belum terstandarisasi, sehingga daya saing produk rendah. Kegiatan pengabdian ini bertujuan meningkatkan nilai tambah produk melalui pengembangan kemasan, pembuatan branding, penentuan harga, serta pelatihan pemasaran digital berbasis marketplace. Metode yang dilakukan meliputi survei, FGD, pembuatan desain logo dan kemasan, penetapan harga, pembuatan akun Shopee, dan pendampingan pemasaran bersama BUMDes. Hasilnya menunjukkan peningkatan pada kualitas kemasan, kejelasan identitas merek, ketepatan harga, serta pemanfaatan marketplace untuk pemasaran. Pendampingan ini juga meningkatkan pemahaman pelaku usaha dalam mengelola bisnis dan memperluas peluang pasar. Kegiatan ini penting sebagai solusi konkret bagi pelaku usaha serta dalam memperkuat ekonomi lokal dan pengembangan potensi desa secara berkelanjutan.
The Influence of Destination Image, Emotional Experience, and Perceived Value on Tourist Loyalty Through Satisfaction as an Intervening Variable Ryan Restu Prasasongko; Fathor AS; Aprilina Susandini
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v13i1.1383

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This study aims to analyze the influence of destination image, emotional experience, and perceived value on tourist loyalty through tourist satisfaction as an intervening variable on Talang Siring Beach tourism, Pamekasan. The method used in this study is quantitive. The data collection technique used a questionnaire of 97 respondents based on the Cochran formula, this study involved all visitors to Talang Siring Beach, Pamekasan as the research population. The collected data were analyzed using SEM-PLS through SmartPLS. This study found that all hypotheses statistically showed a positive and significant influence between destination image, emotional experience, and perceived value on tourist loyalty. This finding emphasizes the importance of managing destination image, emotional experience, and perceived value to strengthen tourist loyalty.
Peran Literasi Keuangan, Kinerja Keuangan Dan Financial Technology Terhadap Keberlanjutan UMKM (STUDY UMKM KABUPATEN PAMEKASAN) lailatul maghfiroh; Aprilina Susandini
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2051

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Penelitian ini dilakukan untuk menelusuri sejauh manakah literasi keuangan, kualitas kinerja keuangan, serta pemanfaatan teknologi finansial berkontribusi terhadap keberlanjutan usaha pada sektor UMKM. Studi ini memakai pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Data penelitian diperoleh melalui penyebaran angket untuk 100 pelaku UMKM. Temuan analisis memberi tanda bahwasanya kemampuan literasi keuangan tidaklah memberikan dampak bersignifikan untuk keberlanjutan usaha, sementara kinerja keuangan dan penggunaan financial technology terbukti berpengaruh secara signifikan. Besarnya nilai koefisien determinasi (R²) yaitu 64,7% menandakan bahwa tiga variabelnya secara kolektif dapat menjelaskan dampak pada keberlanjutan UMKM.
Analysis of the Influence of Macroeconomics of Company’s Financial Performance (Case Study on Manufacturing Companies on the IDX 2020-2024) Eva Yunizar Rahmawati; Aprilina Susandini
Eco-Entrepreneur Vol 12, No 1 (2026): Juni
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ee.v12i1.35115

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Purpose: This study aims to analyze the effects of macroeconomic variables, namely inflation, interest rates, and exchange rates, on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study seeks to determine the partial and simultaneous impacts of these variables on Return on Assets (ROA).Design/methodology/approach: This study employs a quantitative approach using secondary data obtained from manufacturing companies listed on the IDX. Macroeconomic data on inflation, interest rates, and exchange rates were analyzed in relation to firms’ financial performance measured by ROA. Multiple regression analysis was applied to examine both partial and simultaneous effects of the independent variables.Findings: The results indicate that inflation has a negative and significant effect on ROA, suggesting that rising inflation pressures company profitability through increased input costs. Interest rates have no significant effect on ROA, implying that changes in benchmark rates have not substantially affected corporate profitability. In contrast, the exchange rate has a positive and significant effect on ROA, indicating that rupiah depreciation benefits export-oriented firms through higher foreign exchange revenues. Simultaneously, inflation, interest rates, and exchange rates significantly affect ROA, with an Adjusted R Square of 30.1%.Research limitations/implications: The study focuses exclusively on manufacturing companies in Indonesia during the 2020–2024 period. Future studies may incorporate additional macroeconomic and firm-specific variables to enhance explanatory power.Practical implications: The findings provide insights for managers and investors in assessing the impact of macroeconomic conditions on corporate profitability and financial strategies.Originality/value: This study contributes empirical evidence regarding the role of inflation, interest rates, and exchange rates in shaping the financial performance of Indonesian manufacturing firms in the post-pandemic period.
ANALISIS PERAN PERBANKAN DAN INKLUSI KEUANGAN DALAM MENGEMBANGKAN POTENSI PARIWISATA DI KABUPATEN SUMENEP Machrus Rahman Trianto; Aprilina Susandini
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.2969

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Nowadays, tourism development plays an important role in advancing a region and requires capital, especially from financial institutions which play an important role as channelers of funds. The relevance of regional banking inaa country's economic growth and development cannot be overstated. Sumenep Regency has beautiful natural topography and a diversity of traditions and culture so that the existence of the tourism sector can contribute to increasing Regional Original Income (PAD). In this case, capital support, especially from banking financial institutions, is very necessary. Apart from that, financial inclusion issan important thing for the government to pay attention to, because it is an effort to encourage the financial system to be accessible to all levels of society. This research method is quantitative. It is hoped that this research can provide a better understanding of how increasing awareness of financial inclusion and the role of banking in tourism can help in national economic recovery and development. The results of this research are that theevariables partially have a significant effect on tourism development and the partial financial inclusion variable does not have a significant effect on the decision.to.visit. Banking and financial inclusion simultaneously influence tourism development.
Enhancing Madura’s Tourism Potential: Financial Inclusion, Digital Technology, and the Moderating Effect of Digital Literacy Evaliati Amaniyah; Samsuki; Aprilina Susandini
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.3856

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Tourism plays a vital role in regional economic growth and community empowerment, particularly in island regions such as Madura, where abundant coastal and marine resources hold significant potential for sustainable tourism development. This study aims to analyse how financial inclusion and the use of digital technology can promote the development of tourism potential in Madura, with digital literacy as a moderating variable. Data was obtained through a survey of tourism stakeholders and related MSMEs in the Madura region. The analysis technique used was Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that financial inclusion and digital technology have a positive and significant impact on tourism potential development. Digital literacy also has a direct positive impact on tourism potential; however, its role as a moderating variable yields varied results. Digital literacy does not significantly moderate the relationship between financial inclusion and tourism potential, while in the relationship between digital technology and tourism potential, digital literacy negatively moderates the relationship.  This study provides policy implications for local governments and financial institutions in expanding targeted financial access and digital education to strengthen the local economy through tourism.
ANALISIS KELAYAKAN BISNIS KOAGULAN BERBASIS LIMBAH GARAM (BITTERN) SEBAGAI UPAYA PENINGKATAN NILAI TAMBAH PETANI GARAM Dian Ayu Dwi Permata Agustine; Prasetyo Nugroho; Aprilina Susandini; Widya Rizka Arfy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/wnvd2t37

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This study aims to analyze the business feasibility of utilizing salt waste (bittern) as a raw material for making magnesium chloride coagulant to increase the economic value of salt farmers in Bunder Village, Pademawu District, Pamekasan Regency, Madura. The study uses a quantitative descriptive method through surveys, field observations, and interviews with salt farmers and related agencies. Analysis was carried out on the cost structure, income, revenue, and financial feasibility indicators including Break Even Point (BEP), Payback Period (PP), Revenue Cost Ratio (R/C Ratio), Benefit Cost Ratio (B/C Ratio), and Net Present Value (NPV). The results showed that the total annual production cost was Rp. 39,457,200, the cost of production was Rp. 15,800 per liter, and the selling price was Rp. 35,000 per liter, resulting in a net income of Rp. 48,042,800 per year. The break-even point (BEP) value was achieved at a volume of 635 liters, with a PP of 0.70 years (8 months), a return to market ratio of 2.21, a return to market ratio of 1.21, and a positive NPV of Rp 31,047,791.27. Based on these results, the bittern-based coagulant business is declared financially and economically feasible and has the potential to support the development of a sustainable salt industry and environmentally friendly waste management in the coastal areas of Madura.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN BUMDES DI KECAMATAN KADUR KABUPATEN PAMEKASAN Zulia Devi Ananta; Aprilina Susandini
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/86crbn44

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Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi Sumber Daya Manusia (SDM) dan penerapan Teknologi Informasi (TI) terhadap kualitas laporan keuangan pada Badan Usaha Milik Desa (BUMDes) di Kecamatan Kadur, Kabupaten Pamekasan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda untuk menguji hubungan antarvariabel secara objektif. Data primer diperoleh melalui penyebaran kuesioner dan wawancara kepada 48 pengelola BUMDes yang dipilih menggunakan teknik purposive sampling berdasarkan kriteria relevan, seperti masa kerja minimal satu tahun, pemahaman dasar TI, serta keterlibatan dalam penyusunan laporan keuangan. Analisis data dilakukan melalui uji validitas, uji reliabilitas, uji asumsi klasik, serta pengujian hipotesis melalui uji T, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa kompetensi SDM dan penerapan TI berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, baik secara parsial maupun simultan. Nilai R² sebesar 0,521 mengindikasikan bahwa kedua variabel mampu menjelaskan 52,1% variasi kualitas laporan keuangan, sedangkan sisanya dipengaruhi variabel lain di luar penelitian. Temuan ini menegaskan bahwa peningkatan kompetensi pengurus serta optimalisasi pemanfaatan TI sangat penting untuk menghasilkan laporan keuangan BUMDes yang akurat, transparan, dan dapat dipertanggungjawabkan.
EVALUASI KEBERLANJUTAN BUMDESA BERDASARKAN KINERJA KEUANGAN (STUDI PADA BUMDESA SEJAHTERA ABADI KABUPATEN PAMEKASAN) Putri Ananta Rahayu; Aprilina Susandini
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/86hfqv20

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This study aims to determine the sustainability level of BUMDes Sejahtera Abadi in Pamekasan Regency based on financial performance measured through four key ratios: profitability, liquidity, activity, and solvency during 2020–2024. This research applies a descriptive quantitative method with a case study approach. The data used consist of financial statements, including the balance sheet and income statement and interview. The results show that profitability and activity ratios are in the healthy category, indicating good performance in generating profits and utilizing assets efficiently. The solvency ratio is also healthy, reflecting a strong financial structure with low debt dependency. However, the liquidity ratio is unhealthy, indicating limited short-term payment ability. Overall, BUMDes Sejahtera Abadi demonstrates fair financial sustainability, though improvements in cash management are needed to strengthen short-term stability