Claim Missing Document
Check
Articles

Kelayakan Pemekaran Kabupaten Banjar Kalimantan Selatan: Aspek Teknis, Keuangan, Dan Potensi Pendapatan Daerah Riza; Ahmad Yunani; Muzdalifah
Review of Applied Accounting Research (RAAR) Vol. 5 No. 1 (2025): Review Of Applied Accounting Research (RAAR)-February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/raar.v5i1.26280

Abstract

Penelitian itu bertujuan mengenalkan lebih jauh konsep pemekaran Kabupaten Banjar Kalimantan Selatan ini demi mencapai pemerintahan yang lebih optimal dalam memberikan layanan publik di daerah tersebut. Desentralisasi menjadi instrumen otonomi daerah untuk secara mandiri dalam mengembangkan potensi daerah masing-masing. Otonomi daerah ini tertuang dalam Undang-Undang Nomor 32 Tahun 2014 tentang Pemerintah, sebagai norma hukum terakhir, yang menjadi landasan bagi daerah Kota dan/atau Kabupaten dalam menjalankan pemerintahan daerah mereka masing-masing. Kabupaten Banjar menjadi salah satu daerah yang berlokasi di Provinsi Kalimantan Selatan. Daerah tersebut memiliki potensi pada berbagai bidang termasuk pertanian, geografis, pariswasta, dan aspek lainnya. Berdasarkan potensi tersebut, Kabupaten Banjar melakukan pemekaran berdasarkan Peraturan Pemerintah Nomor 78 Tahun 2007 tentang Tata Cara Pembentukan Penghapusan dan Penggabungan Daerah (“PP No 78/2007”). Untuk itu penulis tertarik untuk mengkaji aspek teknis, kemampuan keuangan daerah dan potensi pendapatan daerah. Jenis penelitian menggunakan data kualitatif dan kuantitatif, serta data sekunder yang akan dianalisis secara deskriptif oleh penulis. Hasil penelitian menunjukan bahwa calon Kabupaten Banjar selaku calon daerah otonomi baru (DOB) berada pada ketegori dapat rekomendasi, karena berada pada interval nilai 340 sd 419 dengan kategori mampu yang artinya persyaratan pembentukan daerah otonomi direkomendasikan sebab memenuhi nilai indikator kelulusan suatu otonomi daerah. Adapun dari hasil analisis data-data kuantitatif dilakukan perhitungan rasio KKD, DDF, Ketergantungan Keuangan Daerah, dan IKR pada Kab. Banjar menunjukkan rasio keuangan daerah memiliki tingkat kemandirian yang rendah belum berada pada level yang diharapkan, dapat dilihat dari rata-rata KKD 13.20%, DDF 11,50, Ketergantungan Keuangan Daerah 87.21, IKR 16.91, yang artinya campur tangan pemerintah pusat masih ada dengan memberikan bantuan biaya transfer dalam melaksanakan otonomi daerah terlihat dari hasil proyeksi 2024-2033 mengalami peningkatan PAD, adapun saat dilakukan Pemekaran Wilayah maka PAD Kab. Banjar sebesar 1.793.758.983, sedangkan Calon DOB sebesar 5.936.928.243, PAD Calon DOB 76.8% dari PAD Kab. Banjar 23.2%. Total Rp7,730,687,226.
Factors Influencing the Enhancement of Flexibility and Accountability in Financial Management Services under the BLUD Scheme at Community Health Muhammad Ukas; Izaak Zoelkarnain Akbar; Bahrul Ilmi; Ahmad Yunani; Neka Erlyani
Journal La Medihealtico Vol. 7 No. 2 (2026): Journal La Medihealtico
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallamedihealtico.v7i2.3224

Abstract

Transparent healthcare services has driven Community Health Centers (Puskesmas) to adopt the Financial Management Pattern of Regional Public Service Agencies (PPK-BLUD). This study aims to examine the factors influencing the flexibility and accountability of BLUD-based financial management within Community Health Centers in Kotabaru Regency. The research employs a literature review approach, utilizing content analysis of scholarly articles and relevant regulatory documents published within the last five years. The findings reveal that the effectiveness of BLUD implementation is predominantly shaped by four key determinants: the quality of human resources, regulatory frameworks, infrastructural capacity, and the structure of authority and governance
Age, Education Level, and Length of Service: A Triad of Factors Influencing the Performance of Community Health Workers in a Community-Based Stunting Prevention Program in Barito Kuala Regency Raudatul Jannah; Deasy Arisanti; Syamsul Arifin; Yunita Sopiana; Budi Suryadi; Ahmad Yunani; Neka Erlyani
Journal of Health and Nutrition Research Vol. 5 No. 2 (2026)
Publisher : Media Publikasi Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56303/jhnresearch.v5i2.858

Abstract

Stunting remains a critical public health challenge in Indonesia. Posyandu cadres serve as frontline community health workers whose performance is vital for accelerating stunting reduction.  This study aimed to evaluate the influence of age, educational level, and length of service on the performance of Posyandu cadres in Barito Kuala Regency.  A quantitative cross-sectional study was conducted involving 377 Posyandu cadres selected through multistage random sampling. Data were collected using a structured Individual Work Performance Questionnaire (IWPQ). Data analysis included univariate, bivariate, and multivariate binary logistic regression to determine the predictors of cadre performance.  The findings revealed that age and educational level significantly impacted cadre performance. Specifically, age was inversely associated with performance (p = 0.020; OR = 0.754), indicating that younger cadres outperformed their older counterparts. Furthermore, a higher educational level was positively correlated with high performance (p = 0.011; OR = 1.394). Conversely, length of service did not significantly influence performance outcomes (p = 0.387; OR = 1.290), suggesting that longer work experience does not necessarily equate to improved field efficacy.  The performance of Posyandu cadres in community-based stunting prevention is driven by functional capacities linked to younger age and higher educational backgrounds, rather than accumulated years of service. Policymakers should prioritize educational qualifications and maintain an optimal age composition when designing capacity-building and recruitment strategies to optimize community health interventions.
Co-Authors Abdi Fithria Adwin Tista Agus Hermawan Ahmad Hafie Ahmad Jainuddin Ahmad Suhendra Aldi Aldi Aldi Andi Muhammad Saidi Andi Muhammad Saidi Andi Tenri Sompa Andi Tenri Sompa Andi Tenri Sompa Andi Tenri Sompa Andi Tenri Sompa ANDRIANTO, AGUS Annisa Siska Roselianti Anshar Nur Anshar Nur, Muhammad Arfa Agustina Rezekiah ARIE FITRIANTI Ariyadi, Ridho Asep Saefullah Bahrul Ilmi Baihaqqi Rahmat Budi Suryadi Burhani, Nasih Bustani, Bustani Cahyadi, Indrawan Candra Candra Catur Harianto Dachlan, Muhammad Deasy Arisanti Dede Burhanudin, Dede Dewi Rahayu Dhian Anggraeni FAISAL HARRIS Fernando, Henky Fifi Swandari FITRIANTI, ARIE Fitriyadi Fitriyadi Hafie , Ahmad Hafizah, Nirma Hafizianor Hafizianor Haifa Lestari HARRIS, FAISAL HELDA YULIANA Herawati Hery Irawan, Hery I Gusti Bagus Wiksuana Indrawan Cahyadi Ismail Ismail Ismar Hamid Izaak Zoelkarnain Akbar Larasati, Yuniar Galuh M Muallifurrahmi A M. Riduansyah Syafari Mahyuni , Mahyuni Martin Vegarika Suntari Masmedia Pinem Maulida, Sri Melinda, Nurhinsa Merilu Ripner Miar Miar Miftahuddin Miftahuddin Miftahuddin*, Morin, Leanne Muhamad Rusmin Nuryadin Muhammad Anshar Nur Muhammad Anshar Nur Muhammad Anshar Nur Muhammad Anshar Nur Muhammad Dachlan Muhammad Riduan Syafari Muhammad Riduansyah Syafari Muhammad Risaad Muhammad Rizke Muhammad Ruslan Muhammad Ukas Mulyawan Safwandy Nugraha Muzdalifah Muzdalifah Muzdalifah Muzdalifah Nasrudin Nasrudin Nastain , M Nawal Nawal Nawal Neka Erlyani Neka Erlyani Nirma Hafizah Noor Arida Fauzana Noor Rahmini Nor Ainah Nor Aufa Azizah Norsyahida Sari Novita Siswayanti Nur Adha, Dian Aulia Nur, Muhammad Anshar Nur, Muhammad Anshar Nurhinsa Melinda Prasetyo Yuli Usaid Prawitasari, Trie Rahmat, Baihaqqi Rahmini, Nor Rakhmatullah R Raudatul Jannah Reza Shaker, Ardekani Rezkia, Laras Sania Ridhani, Rendy Wahyu Riduansah Syafari Risqiyah , Waridhatul Riza Rizki Agustina Rizki Agustina Rohanda Rohanda Roni Tabroni Saipudin Salsabila, Nadira Salsabila, Sinta Nur SARI, RYSQI PUSPITA Sava’ah Intan Liani Setia Budhi Shinta Ardini Prasasti Ungawaru Siti Mutmainah Zulfaridatul Yaqin Siti Mutmainah Zulfaridatul Yaqin Sri Hidayah Sri Maulida Suhartina saleng Sukmawati, Wati Solihat Suntari, Martin Vegarika Susilawati Susilawati Syamsul Arifin Syarifah Soraya Al Hadi Tesa Melanie Putri Trie Prawitasari Turokhmah, Novia Udiansyah Udiansyah, Udiansyah Usep Abdul Matin Waridhatul Risqiyah Yugo, Tri Yuliana, Helda Yunita Sopiana Yusuf Hidayat Zulfaridatul Yaqin, Siti Mutmainah Zulfaridatul Yaqin, Siti Mutmainah Zulkarnain*, Zulkarnain