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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Jurnal Manajemen Dan Bisnis Reviu Akuntansi, Manajemen, dan Bisnis The Community Engagement Journal Cenderabakti: Jurnal Pengabdian Kepada Masyarakat Journal of the Community Development in Asia Journal of International Conference Proceedings SWARNA Outline Journal of Management and Accounting SWARNA: Jurnal Pengabdian Kepada Masyarakat Dynamics of Politics and Democracy Journal of Multidisciplinary Academic Business Studies Journal of Multidisciplinary Academic and Practice Studies Global Academy of Business Studies Studies in Economy and Public Policy Studi Akuntansi dan Bisnis Indonesia Review of Multidisciplinary Academic and Practice Studies Riset Akuntansi dan Bisnis Indonesia Jurnal Kajian Ekonomi dan Studi Pembangunan (JKESP)
Mesak Iek
Universitas Cenderawasih
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Intensitas Kinerja Pembangunan Daerah Kabupaten Boven Digoel Provinsi Papua Selatan Iek, Mesak; Purwadi, Marsi Adi; Maringga, Ferdi
Jurnal Manajemen dan Bisnis Vol. 8 No. 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55264/jumabis.v8i2.154

Abstract

Penelitian ini bertujuan untuk mengidentifikasi perkembangan indikator pembangunan di Kabupaten Boven Digoel, memetakan isu-isu strategis pembangunan, dan menyusun rekomendasi kebijakan berbasis bukti guna meningkatkan kinerja pembangunan daerah. Hasil penelitian menunjukkan peningkatan PDRB ADHK dari 2.193,76 miliar rupiah pada 2010 menjadi 3.218,17 miliar rupiah pada 2022, serta peningkatan Indeks Pembangunan Manusia (IPM) dari 56,15 persen pada 2010 menjadi 62,52 persen pada 2022. Angka rata-rata lama sekolah juga meningkat signifikan dari 2,40 tahun pada 2005 menjadi 9,03 tahun pada 2022, menunjukkan peningkatan akses pendidikan. Namun, persentase penduduk miskin cenderung fluktuatif dengan tantangan lain seperti ketergantungan pada sektor pertanian, rendahnya investasi, ketimpangan pendapatan, keterbatasan infrastruktur, dan masalah kesehatan serta pendidikan. Untuk meningkatkan kinerja pembangunan, direkomendasikan strategi diversifikasi ekonomi melalui pengembangan pariwisata, industri pengolahan, dan ekonomi kreatif, serta peningkatan investasi dengan memperbaiki iklim bisnis dan infrastruktur. Pengurangan biaya konstruksi, peningkatan infrastruktur transportasi, pemerataan pendapatan, peningkatan kualitas pendidikan dan layanan kesehatan, serta penguatan tata kelola pemerintahan juga diperlukan untuk mengatasi isu-isu pembangunan dan mempercepat pertumbuhan ekonomi di Kabupaten Boven Digoel.
Assessing Regional Government Financial Performance through Financial Ratio Analysis: A Case Study of Jayawijaya Regency, 2013–2023 Busiara, Abraham; Iek, Mesak; Hutajulu, Halomoan; Muammar Rinaldi
Outline Journal of Management and Accounting Vol. 4 No. 1 (2025): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/twc2tf55

Abstract

This study analyzes the financial performance of the Jayawijaya Regency Government from 2013 to 2023 using key financial ratios: autonomy, effectiveness, growth, and efficiency. The research employs a mixed-method approach, combining quantitative analysis of budget realization data with qualitative insights from key informants. The results show that while the effectiveness of locally generated revenue (PAD) was high—averaging 166.38%—the autonomy ratio remained critically low at 6.44%, reflecting substantial dependence on central transfers. Growth in revenue and expenditure was also suboptimal, falling below 30%, while efficiency ratios hovered around 99%, indicating limited fiscal flexibility. Strategic responses identified include digital tax reform, diversification of PAD sources, and creation of local enterprises. Despite promising policy directions, structural limitations such as geographic isolation and administrative capacity remain major obstacles. The study concludes that sustainable fiscal management in special autonomy regions requires not only technical effectiveness but also systemic reforms in institutional governance and local economic empowerment. The findings offer a valuable reference for policymakers seeking to enhance regional financial resilience in Indonesia's decentralized governance framework.
Analysis of the efficiency and effectiveness of the budget for the DPR's aspirational funds in Mimika Regency Nasrum Nasrum; Mesak Iek; Risky Novan Ngutra
Dynamics of Politics and Democracy Vol. 3 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/dpd.v3i2.3274

Abstract

Purpose: This study aims to evaluate the efficiency and effectiveness of the DPRD’s aspirational funds (Pokok Pikiran) in Mimika Regency, focusing on their impact on public welfare and alignment with regional development priorities. Research/methodology: A descriptive quantitative approach was used, with primary data collected through questionnaires and interviews with community members and stakeholders in the DPRD and local government. Secondary data included budget realization reports from 2022–2024. Effectiveness and efficiency were measured using ratio analysis. Results: The average effectiveness reached 95.3%, showing that most allocated funds were realized. However, efficiency declined, with the Pokok Pikiran share in direct spending dropping from 5.6% in 2022 to 2.89% in 2024, despite growing regional expenditure. Several programs, such as housing development, had limited welfare impact, suggesting poor alignment with strategic needs. Conclusions: While the funds were effectively utilized, their efficiency in enhancing public welfare was limited due to weak program impact and misaligned priorities. Strategic planning and targeting are necessary to improve outcomes. Limitations: The study is limited to one region and a short timeframe (three years), without comprehensive input from beneficiaries, limiting the assessment of long-term impacts. Contribution: This study offers empirical insights into DPRD fund management, identifying the gap between budget realization and public benefit. It informs policy improvements in fund prioritization, transparency, and welfare impact in decentralized governance.
Analysis of demand elasticity for processed salted fish at Maria Bintang Laut Cooperative, Diocese of Mimika, in Mimika Regency Lakupais, Dince Dina; Iek, Mesak; Ngutra, Risky Novan
Journal of Multidisciplinary Academic Business Studies Vol. 2 No. 4 (2025): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v2i4.3404

Abstract

Purpose: This study aims to analyze the cost structure, revenue, income, break-even point (BEP), and demand elasticity for processed salted fish at the Maria Bintang Laut Cooperative, Diocese of Mimika, to assess business feasibility and provide strategic recommendations for income improvement. Research/methodology: The research employs a quantitative approach with a census of 60 active cooperative members out of 230 total artisans. Primary data were collected through structured interviews and field observations, while secondary data were sourced from cooperative records and government publications. Data analysis techniques include descriptive statistics, demand elasticity measurement, log-linear regression, and BEP analysis. Results: Findings indicate an increase in production from 986 kg in 2023 to 1,431 kg in 2024, alongside higher revenues (from IDR 19.72 million to IDR 35.7 million). However, despite rising revenues, the cooperative failed to reach BEP due to high production costs, especially labor and raw materials, resulting in losses in both years. The price elasticity of demand was calculated at 1.8, suggesting that demand is highly elastic, with higher prices followed by higher demand contrary to conventional economic theory but consistent with local market dynamics. Conclusions: Production and revenue rose, yet unprofitable; quality-driven demand requires pricing strategy and efficiency in labor and materials for profitability. Limitations: The study is limited by a small dataset (2023–2024), restricting statistical generalization. Contribution: This study provides practical insights for cooperatives in coastal communities to design cost efficiency, adaptive pricing, and quality-based strategies to strengthen economic sustainability.
The influence of efficiency and effectiveness in the utilization of school operational assistance funds on the quality of teaching and learning services: A Case study at SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura Agustin, Fitri Dyan; Iek, Mesak; Hafizriandra, Yundy
Journal of Multidisciplinary Academic and Practice Studies Vol. 3 No. 2 (2025): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v3i2.3032

Abstract

Purpose: This study examines the influence of efficiency and effectiveness in the use of School Operational Assistance (BOS) funds on the quality of teaching and learning services in Indonesia. This research focuses on two junior high schools in Papua—SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura—which represent different demographic and resource contexts. Research/methodology: A mixed-method approach was applied, combining surveys, interviews, observations and document analysis. Quantitative data were tested using multiple linear regression, and qualitative insights were analyzed through content analysis. Results: Findings show that both efficiency (B = 0.670, p < 0.001) and effectiveness (B = 0.553, p < 0.001) in BOS fund utilization significantly improve the quality of teaching and learning. SMP Negeri 12 Mimika demonstrated higher efficiency, effectiveness, and overall service quality than SMP Negeri Naena Muktipura. BOS funds were used to enhance facilities, provide teaching aids, and support teacher training, although equitable access to training remained limited. Conclusions: Efficiency and effectiveness in BOS fund use are crucial for improving service quality, with efficient management exerting a stronger influence on facilities, teacher training, and learning tools. Transparent and well-targeted fund allocation is vital for improving educational outcomes. Limitations: This study was limited to two schools in Papua, potentially reducing its generalizability. Context-specific qualitative findings and time constraints also limited the perspectives of broader stakeholders. Contribution: This study adds to the educational finance and policy literature by showing how efficient and effective fund management enhances education quality in under-resourced settings, offering guidance for BOS policy improvements and school-level practices.
Analysis of the efficiency and effectiveness of the budget for the DPR's aspirational funds in Mimika Regency Nasrum, Nasrum; Iek, Mesak; Ngutra, Risky Novan
Dynamics of Politics and Democracy Vol. 3 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/dpd.v3i2.3274

Abstract

Purpose: This study aims to evaluate the efficiency and effectiveness of the DPRD’s aspirational funds (Pokok Pikiran) in Mimika Regency, focusing on their impact on public welfare and alignment with regional development priorities. Research/methodology: A descriptive quantitative approach was used, with primary data collected through questionnaires and interviews with community members and stakeholders in the DPRD and local government. Secondary data included budget realization reports from 2022–2024. Effectiveness and efficiency were measured using ratio analysis. Results: The average effectiveness reached 95.3%, showing that most allocated funds were realized. However, efficiency declined, with the Pokok Pikiran share in direct spending dropping from 5.6% in 2022 to 2.89% in 2024, despite growing regional expenditure. Several programs, such as housing development, had limited welfare impact, suggesting poor alignment with strategic needs. Conclusions: While the funds were effectively utilized, their efficiency in enhancing public welfare was limited due to weak program impact and misaligned priorities. Strategic planning and targeting are necessary to improve outcomes. Limitations: The study is limited to one region and a short timeframe (three years), without comprehensive input from beneficiaries, limiting the assessment of long-term impacts. Contribution: This study offers empirical insights into DPRD fund management, identifying the gap between budget realization and public benefit. It informs policy improvements in fund prioritization, transparency, and welfare impact in decentralized governance.
SOSIALISASI TENTANG TANTANGAN ”DIGITAL TALENT GAP’’ BAGI GENERASI MILENIAL PADA MAHASISWA FATEGOMI DI DI KOTA STUDI JAYAPURA Iek, Mesak; Hutajulu, Halomoan; Antoh, Agustina; Timisela, Stephani Inagama; Maray, Luis Z.; Risdiyanto, Endro; Sorry, Maurid
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.33590

Abstract

Tujuan pengabdian ini adalah : (1) Penyamaan Persepsi dan pemahaman Generasi Milenial Fategomi terhadap tantangan Digital Talent Gap pada Revolusi Industri 4.0. (2) Generasi Milenial Fategomi memiliki pengetahuan tentang strategi dan ketrampilan yang dibutuhkan oleh generasi milenial sesuai kebutuhan pasar kerja di era revolusi industri 4.0. Hasil akhir yang dicapai dari pengabdian kepada Masyarakat ini antara lain : (1) Revolusi Industri 4.0 berdampak kepada seluruh aspek kehidupan manusia dan juga berdampak langsung pada sektor publik maupun sektor swasta (2) Para peserta sosialisasi menyadari dan mengetahui bahwa ada beberapa kemampuam dan ketrampilan yang wajib mereka miliki di era digital saat ini antara lain : (a) Kemampuan berfikir analitik dan mampu berinovasi, (b) kemampuan mengidentifikasi permasalahan yang kompleks, dan (c) kemampuan berfikir kritis. Para peserta sosialisasi 100 persen menyadari bahwa revolusi industri 4.0 yang sedang melanda dunia menuntut mereka selain menimba ilmu pengetahuan di bangku kuliah, tetapi juga harus membekali diri dengan ketrampilan lain sesuai kebutuhan pasar kerja di era digital saat ini. Perlu Perguruan Tinggi mampu melakukan perubahan secepat perubahan yang terjadi di dunia industri. Pihak Perguruan Tinggi perlu bekerjasama dengan Stakeholder lainnya termasuk NGO dalam mempersiapkan kursus-kursus/pelatihan yang dibutuhkan pasar kerja di era digital saat ini.
Tata Kelola Keuangan Gereja: Pengabdian Pada Jemaat GSJA Logos Kotaraja Jayapura Iek, Mesak; Sowe, Marthen Luther; Delvi Way, Jems
The Community Engagement Journal Vol 8 No 2 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i2.5098

Abstract

Without good and transparent management, a church will have difficulty in developing its service vision. This condition also warned in the service at GSJA Logos Kotaraja. In order to improve modern service and win many souls to come to God, it is necessary to carry out socialization activities on Church Financial Management Governance in the GSJA Logos Kotaraja Congregation. From the results of the socialization, it can be concluded that: (1) Without good and transparent management, a church will have difficulty in developing its service function optimally. (2) Good church financial governance is very important because it is the basis for effective and sustainable financial management and can encourage the achievement of: (a) financial stability, (b) preventing waste, and (c) achieving good financial goals in the short and long term. (3) GSJA Logos has not yet established an internal audit team and the administrative process has not been optimally organized. (4) This socialization has printed a standard operating procedure (SOP) book for financial management for congregation treasurers and department treasurers as a guide in managing finances to support church services starting from services in the congregation as well as services in each department. Keywords: governance, financial, church
Analysis of perceptions on the effectiveness and efficiency of financial management of Regional Public Service Agencies (BLUD) at the Regional Public Hospital (RSUD) of Mimika Regency Rahma Usman; Mesak Iek; Yundy Hafizriandra
Studies in Economy and Public Policy Vol. 1 No. 2 (2025): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sepp.v1i2.3719

Abstract

Purpose: This study aims to analyze the perception of employees and patients regarding the effectiveness and efficiency of financial management at the Regional Public Service Agency (BLUD) of Mimika District Hospital. Research/methodology: A quantitative descriptive approach was used, with data collected through Likert-scale questionnaires distributed to financial management staff at RSUD Mimika. Descriptive statistics were applied to analyze the data. Patient satisfaction was also assessed using the SERVQUAL model, which covers tangibles, reliability, responsiveness, assurance, and empathy. Results: The study found that the financial effectiveness of RSUD Mimika between 2021 and 2023 was only 23%, meaning revenue realization reached just a quarter of the target. Efficiency stood at 90.88%, classified as “less efficient,” indicating suboptimal budget utilization. Staff satisfaction was moderate, reflecting shortcomings in equipment, communication, and welfare policies. Patient satisfaction was relatively high in core services but only moderate in supporting aspects, such as waiting facilities, information clarity, and emergency responsiveness. Conclusions: Although the BLUD financial model provides flexibility, RSUD Mimika still faces low revenue realization and efficiency challenges. Employee and patient satisfaction levels show that BLUD implementation has not yet translated into consistent service quality improvements or operational sustainability. Limitations: This study is limited to one institution and uses perception-based data without triangulation from financial audits or qualitative interviews, limiting its generalizability. Contribution: The study contributes empirical evidence on BLUD implementation in regional hospitals, offering insights for strengthening health financial governance and guiding future reforms.
The Influence of Efficiency and Effectiveness in the Utilization of School Operational Assistance Funds on the Quality of Teaching and Learning Services: A Case Study at SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura Fitri Dyan Agustin; Mesak Iek; Yundy Hafizriandra
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): July
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i3.247

Abstract

Purpose: This study examines how efficiency and effectiveness in using BOS funds influence the quality of teaching and learning at two junior high schools in Papua—SMPN 12 Mimika and SMPN Naena Muktipura. Methodology/approach: A mixed-method approach was used, combining surveys, interviews, observations, and document analysis. Quantitative data were analyzed with multiple linear regression, while qualitative insights were examined through content analysis. Results/findings: Efficiency (B = 0.670) and effectiveness (B = 0.553) significantly improve service quality. SMPN 12 Mimika performed better overall in fund use, facilities, and teacher training. Conclusions: Efficient and effective use of BOS funds significantly improves teaching and learning quality. Efficient fund management has a stronger effect, especially in enhancing facilities and teacher training, highlighting the need for transparent and well-targeted BOS fund utilization. Limitations: Limited to two schools in Papua, reducing generalizability. Broader studies are needed. Contribution: Provides empirical evidence for improving BOS fund use and educational policy in under-resourced schools.
Co-Authors Agustin, Fitri Dyan Agustina Ester Antoh Agustina Sanggrangbano Alamtiur Hutauruk Andrew Philips Siagian Anna E. M. Tuwaidan Anselmus Pluto Iek Antoh, Agustina Antoneta M. Yoku Antonia Klara Ary Anjani Denis Balthazar Kreuta Bertha Parrangan Busiara, Abraham Charley M. Bisai Damaris M. Youwe Delvi Way, Jems Dince Dina Lakupais Efannoris Arwimbar Elsyan Rienette Marlissa Firdaus Failu Fitri Dyan Agustin Flora Yvonne de Quelyoe Hafiziandra, Yundy Hafizriandra, Yundy Halomoan Hutajulu Halomoan Hutajulu Halomoan Hutajulu Hans Z. Kaiwai Hasan Basri Umar I Komang Giya Pramardika Iek, Anselmus S. P. Ita Riana Jelita Jitmau Julio Yusua Iek Lakupais, Dince Dina Luis Z. Maray Maray, Luis Z. Maray, Luis Zadrak Maringga, Ferdi Marlin Reynke Hewada Marsi Adi Purwadi Muammar Rinaldi Muhammad Misbath Falah Nasrum Nasrum Nasrum Nasrum, Nasrum P. N. Patinggi Parrangan, Bertha Pisi Bethania Titalessy Puji Astuti Rachmaeny Indahyani Rahma Usman Reveline Octaviani Richard Patty Risdiyanto, Endro Risky Novan Ngutra Risky Novan Ngutra Robert A Steven Antoh Robert M. WST. Marbun Robert M.W.S.T Marbun Sarlota A. Ratang Sarlota Arrang Ratang Satria Pratama Selpi Siti Aminah Sorry, Maurid Sowe, Marthen Luther Stephani Inagama Timisela Surani Surani Thedorus Eli Magai Timisela, Stephani Inagama Tiodor Marpaung Tonni Upuya Transna Putra Urip Transna Putra Urip S Vivi Maniagasi Wenni febriana E. Sueni Yohanes Yanuarius Baru Yuliana Jitmau Yundy Hafizrianda Yundy Hafizrianda Yundy Hafizriandra