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Analysis of Efficiency and Dominant Factors of Tourism Budget Allocation on Tourism Development in Kampar Regency: Integration of Mixed Methods Analysis Zamhur, Zamhur; Marantika, Abshor
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5604

Abstract

This study analyzes the efficiency of local government budget (APBD) allocation in the tourism sector of Kampar Regency. The background indicates that despite the significant potential of tourism to boost local revenue, budget allocation and absorption remain suboptimal, with a large portion consumed by operational activities and official travel. The research aims to analyze the dominant factors influencing budget allocation efficiency and evaluate its impact on tourism development in Kampar Regency. Employing a mixed-methods approach (quantitative and qualitative) with descriptive design, Data Envelopment Analysis (DEA and Budget Ratio) and Multiple Linear Regression analysis, the findings reveal that wasteful spending and inadequate efficiency measurement indicators are key weaknesses requiring immediate attention. Although efficiency strategies and stakeholder participation are strong, structural inefficiencies in operational expenditures hinder performance improvement. In conclusion, optimizing the tourism budget in Kampar Regency necessitates a focus on reducing waste and developing measurable performance indicators.
Optimizing Regional Budgets Through Accountability in Budget Planning in the Digital Era Triputra, Dimas Syah Rosa; Marantika, Abshor; Kasmawati, Kasmawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5686

Abstract

Study This lift topic optimization of the regional budget through accountability in planning budgeting in the digital age, with variables main ones that include accountability as variables free (measured through dimensions transparency, participation public, and supervision digital -based) and optimization of the regional budget as variables bound (seen from efficiency, effectiveness, and realization budget). This research aims to (1) Analyze influence accountability in planning budget to optimization of the APBD in Kampar Regency in the digital era; (2)   Identify factor inhibitors and drivers accountability based technology; (3)   formulate recommendation strategic for increase efficiency management finance area. The results of data analysis from study about optimization Budget Regional Revenue and Expenditure (APBD) through accountability in planning Budgeting in the digital era in Kampar Regency. Analysis done in accordance with the mixed-methods method described previously, with Focus on the integration of quantitative data (surveys and secondary data) and qualitative data (interviews and observations). Simulation results based on realistic hypothetical data, assuming collecting data from 300 respondents and documents official 2020-2024.
Effectiveness Management Communication Countermeasures Cross–Sectoral Disasters: A Study Empirical Digital Era Yusnizar, Yusnizar; Zulher, Zulher; Marantika, Abshor
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5719

Abstract

Effective interaction serves as a critical component in disaster mitigation strategies, encompassing stages from prevention and readiness to crisis handling and post-event restoration. This scenario necessitates a robust, efficient, and versatile framework for disaster response that aligns with evolving technological advancements. The analytical process employed the Miles and Huberman framework, involving steps such as condensing information, organizing displays, and deriving insights through validation, supported by multi-source and multi-method cross-verification. Key observations include: (1) The Kampar Disaster Management Agency (BPBD) has initiated the integration of electronic tools, yet cross-agency coordination remains fragmented, constraining practical outcomes—primary barriers encompass duplicated responsibilities, insufficient tech proficiency among personnel, and inadequate facilities; (2) A blended strategy incorporating both operational and supportive measures is essential to enhance precision and responsiveness in interventions; (3) The success of inter-agency dialogue coordination during the tech-driven period hinges on collaborative efforts among stakeholders, precise delineation of organizational duties, and maximized deployment of digital resources; (4) Despite the incorporation of modern tech solutions, the Kampar BPBD's inter-sectoral coordination for disaster handling continues to encounter various hurdles.
Optimization Management Communication in Rehabilitation of Disaster Victims: A Review in Kampar Regency Ekarianto, Ekarianto; Marantika, Abshor
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5720

Abstract

Communication is very important elements in countermeasures disasters, including various aspect like mitigation, preparedness, response emergency, and recovery (Shannon & Weaver, 1949; UNICEF, 2020). In context this, effective communication​ become foundation main for reach system management efficient disaster management. Resilience, speed, and capability for adapt with progress technology become condition absolute in face challenges posed by disasters​ natural disasters​ nature, such as floods, earthquakes earth, and fire, have significant impact​ to community. Impact This No only limited to damage physical, but also includes loss large economic impacts. for example, a disaster floods in Kampar Regency have cause increasing losses​ from year to years. Effective rehabilitation is essential​ for restore life affected communities, and management good communication​ can play a role in increase awareness as well as participation public in the rehabilitation process.
Financial Management Strategy in the General Election Supervisory Agency in Achieving the Sustainable Development Goals (SDG): A Review of Budget Performance and Use Habibullah, Habibullah; Marantika, Abshor; Kasmawati, Kasmawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5721

Abstract

Management efficient finance​ is base important for institution government for reach optimal performance, especially in supervision ongoing elections​ changed. Research This analyzing management strategies finance at the Supervisory Agency Election General Elections Supervisory Agency (Bawaslu) of Riau Province, with emphasis on performance organization and efficiency use budget. With approach qualitative descriptive, data obtained through analysis document budget annual (2019-2023), interview deep with 15 officials key, and observation to the budgeting process. Findings study show that management strategy finance Bawaslu Riau still relies heavily on allocations from center, with an average absorption budget by 85% and efficiency performance reached 78% based on KPI indicators. However, there are inefficiency in management risk finance and adjustments to change regulations, which resulted in waste up to 15% of the total budget. Implications from study This includes suggestions for strengthen data - driven planning and integration technology finance, which can increase accountability as well as sustainability institution supervisor elections at the level province. Research This give contribution to the literature about management finance public in Indonesia, with focus on context democracy at the regional level.
Management of The Head of Madrasah Aliyah in Entrepreneurship Development Gugus Kriswahyudi; Yurnalis Etek; Abshor Marantika; Koderi Koderi; Muhammad Akmansyah
Nidhomul Haq : Jurnal Manajemen Pendidikan Islam Vol 9 No 1 (2024): Management of Islamic Education
Publisher : Program Studi Manajemen Pendidikan Islam Institut Pesantren KH Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/ndh.v9i1.4453

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Entrepreneurship in madrasah educational institutions is a necessity that must be carried out to support quality improvement with independent financing. This research has two main objectives: firstly, how the school principal manages to develop entrepreneurship in his institution, and secondly, how the Madrasah principal organizes the organization and implementation of entrepreneurship. This type of research is quantitative, where the data is obtained through informants. The location of this research is two madrasas in Tulang Bawang Regency. The informants for this research came from both madrasahs, namely the head of the madrasah, the deputy head of the madrasah, the head of administration, and the community around the madrasah. Furthermore, the data used is primary data obtained directly from informants through interviews. Test the validity of the data using data triangulation techniques. Meanwhile, data analysis techniques include the degree of trust, transferability, dependability, and confirmability tests. The findings of this research show that the suitable abilities and knowledge of madrasah heads in entrepreneurship influence planning for future educational development. This is demonstrated in the creation of academic curricula. In MAN 1 and MAN 2 Tulang Bawang, all subjects must include entrepreneurship. Apart from that, the placement that will be responsible must be based on the area of skill.
Determination Education, Health Training, Flexibility and Experience on Adaptability of Health Workers: Study at UPT Puskesmas Rumbio Akmal, Saidatul; Marantika, Abshor; Zulher, Zulher
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5675

Abstract

The effectiveness of this policy not only depends on the readiness of the technological infrastructure, but is also greatly influenced by the adaptability of health workers in responding to changes in systems, work procedures, and the increasingly complex dynamics of community needs.  Study This aim for evaluate influence education and training, flexibility, and experience Work to level adaptability power health at the Community Health Center UPT Rumbio. Study This use approach quantitative with Structural Equation Modeling (SEM) method. Respondent study consists of of 44 workers health workers working in the UPT Puskesmas environment Rumbio. Research results show that: (1) education and training proven give influence positive and significant to adaptability; (2) flexibility No show significant influence​ to adaptability; and (3) experience Work contribute positive and significant in increase adaptability power health. With thus, it can concluded that education, training, and experience Work own a bigger role dominant in form ability adaptation compared to flexibility individual. Because that, is necessary effort sustainable from agency health for strengthening training-education programs and providing more opportunities​ wide for power health in develop experience work. This strategy expected capable push improvement ability adaptation power health to dynamics changes in the sector service health.
Digital Tax Governance in Optimizing Local Own-Source Revenue: Evidence from Kampar Regency, Indonesia Zamhur, Zamhur; Marantika, Abshor
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6581

Abstract

Fiscal decentralization has become a central policy in many developing countries aimed at improving local government autonomy and enhancing public service delivery. One key indicator of fiscal autonomy is the capacity of local governments to generate Local Own-Source Revenue (Pendapatan Asli Daerah/PAD). However, many local governments in Indonesia still depend heavily on fiscal transfers from the central government. This study examines the role of digital governance in optimizing local tax administration and increasing PAD in Kampar Regency, Riau Province. The research employs a qualitative descriptive approach supported by secondary fiscal data analysis. The findings indicate that digital tax administration contributes to improving transparency, administrative efficiency, and taxpayer compliance. Digital systems allow local governments to monitor tax transactions more effectively while reducing revenue leakage. However, challenges remain in terms of technological infrastructure, human resource capacity, and digital literacy among taxpayers. Strengthening digital governance in local taxation is therefore essential for improving fiscal sustainability and enhancing regional financial independence.
PERANAN STRES KERJA DALAM MEMEDIASI PENGARUH BEBAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA LEMBAGA PERMASYARAKATAN KELAS II A BANGKINANG Daniel Oloan Putra Simamora; Abshor Marantika; Zulher Zulher
Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Vol 9, No 1 (2026): Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam
Publisher : PABKI (Perkumpulan Ahli Bimbingan dan Konseling Islam) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/alisyraq.v9i1.1247

Abstract

Penelitian ini bertujuan untuk menganalisis peranan stres kerja dalam memediasi pengaruh beban kerja dan lingkungan kerja terhadap kinerja pegawai pada Lembaga Pemasyarakatan Kelas II A Bangkinang. Penelitian menggunakan pendekatan kuantitatif dengan desain cross-sectional, dan data dikumpulkan melalui kuesioner yang disebarkan kepada seluruh pegawai Lapas. Analisis dilakukan menggunakan Structural Equation Modeling (SEM) dengan SmartPLS untuk menguji pengaruh langsung maupun tidak langsung antar variabel. Hasil penelitian menunjukkan bahwa beban kerja berpengaruh negatif dan signifikan terhadap kinerja pegawai, sedangkan lingkungan kerja berpengaruh negative terhadap stres kerja. Beban kerja secara tidak langsung berpengaruh signifikan terhadap kinerja pegawa, namun lingkungan kerja secara langsung tidak terbukti berpenguruh signifikan terhadap kinerja pegawai. Selain itu, stres kerja berperan sebagai mediator parsial, memediasi pengaruh beban kerja dan lingkungan kerja terhadap kinerja pegawai. Dengan kata lain, pengelolaan beban kerja dan peningkatan kualitas lingkungan kerja dapat menurunkan stres kerja, sehingga kinerja pegawai meningkat. Temuan ini memberikan implikasi praktis bagi manajemen Lapas Kelas II A Bangkinang, berupa melakukan pengaturan beban kerja yang proporsional, peningkatan kualitas lingkungan kerja, serta penerapan program manajemen stres untuk mendukung kinerja pegawai secara optimal.
PENGARUH SUMBER DAYA MANUSIA, AKUNTABILITAS DAN KOMITMEN ORGANISASI TERHADAP KINERJA ANGGARAN DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI Shindy Yeneda; Abshor Marantika; Kasmawati Kasmawati
Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Vol 9, No 1 (2026): Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam
Publisher : PABKI (Perkumpulan Ahli Bimbingan dan Konseling Islam) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/alisyraq.v9i1.1246

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kualitas sumber daya manusia, akuntabilitas, dan komitmen organisasi terhadap partisipasi anggaran dengan gaya kepemimpinan sebagai variabel moderating. Lokus penelitian dilakukan di Lembaga Pemasyarakatan (Lapas) Kelas II A Bangkinang dengan jumlah responden sebanyak 102 orang pegawai. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Square (PLS) melalui SmartPLS, dan pengujian hipotesis dilakukan dengan alpha 0,05. Hasil penelitian menunjukkan bahwa: (1) kualitas SDM berpengaruh positif dan signifikan terhadap partisipasi anggaran, (2) akuntabilitas berpengaruh positif dan signifikan terhadap partisipasi anggaran, (3) komitmen organisasi berpengaruh positif dan signifikan terhadap partisipasi anggaran, (4) kualitas SDM berpengaruh tidak langsung terhadap partisipasi anggaran melalui gaya kepemimpinan, (5) akuntabilitas berpengaruh tidak langsung terhadap partisipasi anggaran melalui gaya kepemimpinan, dan (6) komitmen organisasi berpengaruh tidak langsung terhadap partisipasi anggaran melalui gaya kepemimpinan. Temuan penelitian ini memperkuat teori sumber daya manusia dan teori kepemimpinan, yang menekankan pentingnya kompetensi pegawai, akuntabilitas, serta komitmen organisasi yang diperkuat dengan peran kepemimpinan dalam meningkatkan partisipasi anggaran.