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All Journal Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat PROGRESIF Jurnal Riset Manajemen dan Bisnis Journal of Entrepreneurship and Community Innovations Entrepreneurship and Community Development Research of Islamic Economics (RIE) Taxation and Public Finance
Preztika Ayu Ardheta
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Analysis of Accountability and Transparency in the Management of School Operational Assistance Funds Lubis, Mita Fatimah; Mais, Rimi Gusliana; Ardheta, Preztika Ayu; Mulyati, Ade; Maliki, Fanisyah
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.243

Abstract

This research aims to identify and analyze the application of the principles of accountability and transparency in the management of BOS (School Operational Assistance) funds at SMP Negeri 149 Jakarta. The method used is qualitative descriptive, which describes what happens in a particular situation, field, or area. This research was conducted at SMP Negeri 149 Jakarta, located in Cipinang Besar Selatan, Jatinegara District, East Jakarta City, DKI Jakarta Province. In this study, data was obtained through observation and direct interviews with the Principal, BOS fund operator, teachers, and the School Committee. Data analysis was conducted using data reduction and data presentation. The results and discussion indicate that the application of the principle of accountability in the management of BOS funds at SMP Negeri 149 Jakarta includes the planning of BOS funds, implementation and use of BOS funds, and reporting and accountability of BOS funds. The BOS fund management has been running well and in accordance with the technical regulations for BOS fund management. The application of the principle of transparency in the management of BOS funds at SMP Negeri 149 Jakarta has been carried out, with the involvement of teachers and staff in the BOS management team in determining the budget for school activities and the teaching and learning process. However, the school's website is inactive, so the dissemination of information related to the school has not been well communicated.
Penguatan Daya Saing UMKM Produk Lokal di Wilayah Perbatasan Ardheta, Preztika Ayu; Mustika, Maya; Santoso, Joko Bagio; Pragiwani, Meita; Sakti, Sri Handoko
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 8 No 2 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i2.1793

Abstract

Border areas possess significant economic potential through the development of local products based on natural resources and local wisdom. Kabupaten Kepulauan Sangihe, particularly Tahuna, is a border region with substantial opportunities to strengthen MSMEs in fisheries, agriculture, and distinctive local food products. However, the utilization of this potential remains constrained by limited market access, technology adoption, and human resource capacity. This Community Service Program (PKM) aims to identify opportunities and challenges in strengthening regional economic development through local products in border areas, using a participatory online approach. The methods employed include socialization sessions, workshops, group discussions, needs assessments of MSME actors, and question-and-answer sessions, all of which serve as indicators of participants’ level of understanding. The results indicate that local products have strong growth potential through the use of digital technology and marketing networks. Nevertheless, MSMEs continue to face challenges related to product quality, business legality, digital literacy, and limited access to financing. This program is expected to serve as a foundation for formulating sustainable MSME strengthening strategies in border areas through technological optimization and improved financial support mechanisms.
Co-Authors Akhmadi, Ali Amaliyah, Siska Apandi, Aden Dahlifah Dahlifah Dean Salomo Kumenaung Effendi , Syahrul Erna Lovita Fadillah, Hanifah Tri Nur Faruqi, Faris Fasihah, Tamamatunnisa Al Gatot Prabantoro Ghessiani, Luthfiannisa Gymnastia , Hanifa Najla Helda Rahmi Sina Hendro, Junaidi Juniarti Juniarti Kawung, Goerge M.V. Lina Noersanti Lubis, Mita Fatimah Maliki, Fanisyah Megayani, Megayani Mulyati, Ade Mustika, Maya Nasution, Nursanita Nurinda, Shaqyna Ratu Nursanita Nursanita Pragiwani, Meita Rimi Gusliana Mais Safitri, Adelia Sakti, Sri Handoko Santoso, Joko Bagio Siwu, Hanly F.J Stalia, Sela Uun Sunarsih Yudhistira Rannu Paembonan Yulianto, Eka