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All Journal Indonesian Journal of Economics and Bussiness Jurnal Manajemen dan Keuangan Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) DERIVATIF Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajemen Aset Infrastruktur dan Fasilitas Sebatik Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ekonomi Manajemen Sistem Informasi Dinasti International Journal of Education Management and Social Science Al-Kharaj: Journal of Islamic Economic and Business Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) eCo-Fin Study & Accounting Research JURNAL ILMU MANAJEMEN SABURAI (JIMS) NEAR: Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis Kompetitif Ranah Research : Journal of Multidisciplinary Research and Development Journal of Business Management and Economic Development Jurnal Manajemen Pendidikan Islam Jurnal Ilmiah Manajemen Dan Kewirausahaan
Abshor Marantika
Sekolah Tinggi Ilmu Ekonomi Bangkinang, Riau, Indonesia
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Other

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Analysis Financial Governance and E-Payment to Digitalization Management Finance Public Nelly, As; 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.v6i6.5599

Abstract

Study This study effectiveness System​ Information Management Regional Finance (SIPKD) and its implementation e-payment as a digital strategy in increase efficiency, transparency, and accountability management finance public, in line with principles of Good Government Governance (GGG). Meanwhile study previously more Lots focused on approach quantitative with tool analysis statistics like regression, study about context organization and aspects behavior apparatus in utilization system This Still limited. Study This use Mixed Methods Research approach, namely combination analysis quantitative and qualitative. Quantitative data analyzed with statistics descriptive and inferential, while qualitative data analyzed through analysis thematic. The findings indicate that financial understanding, planning, and performance demonstrate relatively stronger outcomes compared to the other assessed aspects, while compliance reporting Still weak. Analysis correlation show existence connection positive between understanding planning and compliance reporting, however variables technical other show very weak relationship with performance finance. The results of the linear regression show that understanding planning, discipline implementation and compliance reporting No influential significant to performance finance. On the other hand, secondary data give proof strong empirical​ that digitalization in a way substantial increase efficiency, transparency, speed data updates, engagement public, and accountability. Study This emphasize importance beyond variables technical solely and taking into account non- technical factors – such as competence source Power human, culture organization, and adoption technology – for truly catch impact digital transformation in management finance public.
The Effectiveness of DPRD's Role in Enhancing Public Financial Management Accountability Through Budget Oversight: A Conceptual Framework and Survey Taridi, Ahmad; 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.v6i6.5601

Abstract

This study aims to analyze the effectiveness of the Regional People’s Representative Council (DPRD) of Kampar Regency in budget oversight within the framework of public financial management. The research highlights the gap between the ideal role of legislative oversight and its practical implementation, particularly in relation to the follow-up of audit recommendations by the Audit Board of Indonesia. A mixed-method approach was employed, combining quantitative descriptive analysis of the Regional Budget realization and BPK recommendations during 2022–2024, with qualitative analysis through document review and interviews. The findings indicate that although Kampar Regency consistently received an Unqualified Opinion (WTP) on its financial statements, budget realization still shows deviations, especially in capital expenditures which remain low compared to the dominance of personnel expenditures. The follow-up progress of BPK recommendations reached approximately 69% by mid-2025, yet the contribution of DPRD in accelerating compliance is not well-documented quantitatively. The study concludes that DPRD’s oversight plays an important role, but its effectiveness remains constrained by technical capacity, data accessibility, and local political dynamics. The novelty of this research lies in its integrative framework that combines budget realization analysis, audit recommendation follow-up, and legislative oversight evaluation—an approach rarely applied in empirical studies in Indonesia.
Analysis of the Application of Signal in Motor Vehicle Tax Payment at UPT Samsat Bangkinang M. Junaidi; Zulher; Abshor Marantika
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8477

Abstract

This study analyzes the implementation of the SIGNAL (National Digital Samsat) application for Motor Vehicle Tax (PKB) payments at the UPT Samsat Bangkinang. Using a descriptive qualitative method with SWOT analysis, the research identifies internal and external factors. The results show that the strategic position lies in Quadrant II (WO Strategy), indicating significant opportunities amid internal weaknesses. The main strength is practicality and efficiency, supported by the Indonesian National Police (Korlantas). However, notable weaknesses include limited socialization budgets, lack of trained human resources, and insufficient digital promotion. Opportunities arise from the growing trend of digitalization in public services. The recommended WO strategy focuses on allocating funds for socialization, improving human resource capacity through training, and optimizing social media for public education. These efforts are expected to enhance the effectiveness of SIGNAL implementation and increase taxpayer participation in online services.
Development Strategy for Fish Processing MSMEs in Kampar Regency (Case Study: Koto Mesjid Village) Helmi, Medina Febrisa; 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.v6i6.5574

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are widely recognized as key drivers of regional economic development, in line with Schumpeter's entrepreneurship theory and Porter's concept of competitive advantage. This study examines the development of fish processing MSMEs in Kampar Regency, one of the main catfish production centers in Indonesia. Using a qualitative approach, data were collected through interviews, observations, documentation, and questionnaires, then analyzed using the SWOT (Strengths, Weaknesses, Opportunities, Threats) method. The results show that MSMEs in Kampar have strengths such as abundant raw materials, a skilled local workforce, and government policy support. However, there are weaknesses such as limited technology, limited financial resources, and underdeveloped distribution channels. Opportunities arise from increasing consumer demand and export potential, while threats include price fluctuations and inter-regional competition. The recommended development strategy is the Strength–Opportunity (SO) approach, focusing on product diversification, human resource capacity building, institutional strengthening, and digital marketing adoption. These steps are expected to increase competitiveness, ensure sustainability, and strengthen the contribution of MSMEs to regional economic growth.
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.
ASPEK KEUANGAN DALAM PERENCANAAN DAN PENGEMBANGAN BISNIS Aziza, Aziza; Ikhsan, Afdho; Junaidi, M.; Herman, Herman; Rukayyah, Rukayyah; Marantika, Abshor
Jurnal Ekonomi Bisnis Kompetif Vol 4 No 3 (2025): aktor Penentu Minat Pembelian, Kinerja Karyawan, dan Pengelolaan Hubungan Pelangg
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v4i3.2658

Abstract

This study aims to analyze the role of financial planning and management in supporting the sustainability of Micro, Small, and Medium Enterprises (MSMEs), as well as examining the obstacles faced and the role of digital technology as an innovative solution in financial management. This study uses a descriptive approach by analyzing the practices of financial planning, cash flow management, financial record keeping, and the use of digital technology by MSMEs. The results show that structured financial planning plays a crucial role in maintaining financial stability and business sustainability. However, MSMEs still face various obstacles, such as low financial literacy, mixing personal and business finances, limited access to formal financing, and weak cash flow management. The use of digital technology has proven to have significant potential in improving the efficiency, accuracy, and transparency of financial management, although its effectiveness is highly dependent on the readiness and understanding of business actors. This study concludes that strengthening financial planning supported by increased financial literacy, ongoing mentoring, and optimal use of digital technology is the main key to realizing the sustainability and competitiveness of MSMEs.
Co-Authors Ade Alfarisi Adil. MA, Muhammad Andi Desfiandi Andi Desfiandi Andrian Anwar L Nata Arman Arman Aryanto, Andik Aziza, Aziza Bangun, Cicilia Sriliasta Citrawati Jatiningrum Dedy Wahyudi Dimas Huda Luthfiyani Djatmiko, Budi Ekarianto, Ekarianto Elkasmira, Elkasmira Epid Apriani Epid Apriani Evita, Nora Fadhila, Muhammad Daffa faurani santi I singagerda Gugus Kriswahyudi Gusrini, Wike Habibullah Habibullah Hardini Ariningrum hasan, samsurijal Helmi, Medina Febrisa Husein Husein Ikhsan, Afdho Junaidi Junaidi Junaidi Junaidi Junaidi, M. Kasmawati Kasmawati Kasmawati Kasmawati Koderi Librina Tria Putri M. Junaidi M. Yogi Riyantama Isjoni Makmur, Syukri Meria, Lista Mhd Fitra Pratama Mochammad Imron Awalludin Muhammad Akmansyah Muhammad Zakir Mutiara Rengganis Nelly, As Norawati, Suarni Nova Wahyuni Novi Riani Nurfiana Nurfiana Pranata, Sudadi Putra, Muhammad Nanda Dwi Putra, Rino Dwi Rafika Purnama Sari Ramsilas, Topan Reni Dewita Rukayyah, Rukayyah Sabri, Muhammad Rifal Satria Abadi Simamora, Daniel Oloan Putra singagerda, faurani santi I Supardi Supardi Syamsiar, Syamsiar Syauqy, Muhamaad Rifat Taridi, Ahmad Taufik, Edi Rahmat Triputra, Dimas Syah Rosa Wulandari Wulandari Yeneda, Shindy Yurnalis Etek Yusnizar Yusnizar Yusup Yusup zakaria, nurman Zamhur, Zamhur Zulfahmi Zulfahmi Zulher Zulher Zulher Zulher, Zulher