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All Journal Jurnal Promosi Pendidikan Ekonomi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Abdimasa Jurnal E-Bis: Ekonomi Bisnis Reswara: Jurnal Pengabdian Kepada Masyarakat Buletin Poltanesa Jurnal Ekonomi dan Binsis Jurnal Malikussaleh Mengabdi Jurnal Kesehatan Masyarakat
Wilda Fatmala
Keuangan Publik, Politeknik BauBau, BauBau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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A Model of Inclusive Digital Public Financial Governance to Support Green Economic Transformation in Archipelagic Regions Wilda Fatmala; Murni Sari; Filasti Rahma; Sholeha Tera Aprilia
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3533

Abstract

The transformation toward a green economy represents a strategic agenda for achieving sustainable development, particularly in archipelagic regions such as Baubau City, which faces fiscal constraints and geographical challenges. This study examines the influence of inclusive public financial governance and digitalization of public finance on green economic transformation, with the effectiveness of public financial management serving as a mediating variable. The research applied a mixed-methods approach, involving 126 quantitative respondents determined using the Slovin formula and ten qualitative informants selected purposively. Quantitative data were analyzed through multiple regression and the Sobel test, while qualitative data were collected through interviews and focus group discussions to enrich the empirical context. The findings reveal that inclusive public financial governance significantly affects the effectiveness of public financial management but does not directly influence green economic transformation. In contrast, digitalization of public finance has a significant impact on both financial management effectiveness and green economic transformation. The effectiveness of public financial management also contributes significantly to green economic transformation but does not serve as a significant mediating variable. Overall, the study concludes that digitalization of public finance is a key driver in accelerating green economic transformation in archipelagic regions. Meanwhile, inclusive governance should be strategically aligned with green fiscal policies to ensure tangible contributions to sustainable and environmentally responsible development.
Pelatihan dan Pendampingan Pengelolaan Laporan Keuangan Publik Berbasis E-Retribusi Wilda Fatmala; Murni Sari; Filasti Rahma; Nur Aprilya; Wa Urni
Jurnal Malikussaleh Mengabdi Vol. 5 No. 1 (2026): Jurnal Malikussaleh Mengabdi, Januari 2026
Publisher : LPPM Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jmm.v5i1.23481

Abstract

Pengelolaan laporan keuangan publik yang transparan, akuntabel, dan efisien sangat penting untuk mendukung otonomi daerah. Salah satu tantangan utama yang dihadapi adalah ketidakakuratan dalam pencatatan dan pelaporan keuangan yang masih dilakukan secara manual. Untuk mengatasi masalah ini, dilakukan pengembangan dan implementasi sistem e-retribusi di Wisata Batu Sori sebagai bagian dari digitalisasi tata kelola keuangan daerah. Tujuan dari kegiatan Pengabdian kepada Masyarakat (PkM) ini adalah untuk meningkatkan pemahaman aparatur terkait sistem e-retribusi, termasuk cara pengoperasian aplikasi, pencatatan transaksi, serta penyusunan laporan keuangan berbasis digital. Metode yang digunakan dalam pelaksanaan PkM ini meliputi ceramah, simulasi, bimbingan teknis, dan uji coba. Dalam tahap pelaksanaan, para aparatur diberikan pelatihan dan pendampingan dalam penggunaan sistem e-retribusi untuk memastikan keberhasilan implementasi sistem ini. Selain itu, dilakukan monitoring dan evaluasi untuk memastikan efektivitas penggunaan sistem serta mengidentifikasi masalah teknis yang muncul. Hasil dari pelaksanaan kegiatan ini menunjukkan peningkatan pemahaman aparatur Wisata Batu Sori dalam mengoperasikan sistem e-retribusi. Penggunaan sistem ini diharapkan meningkatkan transparansi dan akuntabilitas dalam pengelolaan keuangan daerah. Selain itu, diharapkan bahwa model sistem e-retribusi ini dapat diterapkan di sektor pelayanan publik lainnya untuk meningkatkan kualitas tata kelola keuangan publik yang lebih efisien dan transparan.
Strategies to Improve the Performance of Medical Record Officers Through Structural Equation Model Analysis Muhamad Risal Tawil; Anita Anita; Muarif Leo; Kuswinton Kuswinton; Muhammad Tasjidin Teheni; Wilda Fatmala; Niska Salsiani Sinta; Yohanis Rongre
Jurnal Kesehatan Masyarakat Vol. 21 No. 1 (2025)
Publisher : Universitas Negeri Semarang in collaboration with Ikatan Ahli Kesehatan Masyarakat Indonesia (IAKMI Tingkat Pusat) and Jejaring Nasional Pendidikan Kesehatan (JNPK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/kemas.v21i1.21183

Abstract

This study intends to develop a performance model for hospital medical staff by analyzing the influence of work meaning and servant leadership on job performance, as well as testing the mediation role of employee gratitude and work engagement, including measuring the impact of all variables if tested simultaneously. Some previous empirical studies have stated that servant leadership has a 67% effect on improving employee performance, but other studies show the opposite. The respondents of this study were 323 medical record officers from private hospitals in Makassar City. This study uses a factorial correlation design that was tested using the Statistical Program for Social Science (SPSS) and Analysis of Moment Structure (AMOS) version 22. The study results show that employee gratitude significantly strengthens the relationship between servant leadership and job performance. In addition, work engagement has proven to be a suitable catalyst for the relationship between meaningful work and job performance. Developing dimensions and indicators of servant leadership, meaningful work, employee gratitude, work engagement, and job performance from the perspective of employee interaction with the organization is valuable in strengthening social exchange theory in the health sector. This study also suggests that hospital management should always maintain employee gratitude and employee work engagement as an effective strategy for improving the performance of hospital medical record officers.
Co-Authors Andi M. Iswan Adhiputra Pangerang Anita Farida, Eka Yuni Filasti Rahma Filasti Rahma Fitra, Ramad Arya Handayani, Eva Husriah Husriah Janna Meilani Ode Kuswinton La Sudarman Muarif Leo Muhamad Risal Tawil Muhammad Tasjidin Teheni MURNI SARI Murni Sari Murni Sari Niska Salsiani Sinta Novitasari Rahman Nur Aprilya Ode, Janna Meilani Poniasih Lelawatty Rahma, Filasti Rongre, Yohanis Sarimuddin, Sarimuddin Sholeha Tera Aprilia Sudarman, La Sukrin Sukrin Wa Ode Arnia Wa Urni Yunarsi