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All Journal Jurnal Aplikasi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Economics and Business Letters Kresna: Jurnal Riset dan Pengabdian Masyarakat Penamas: Journal of Community Service Global Advances in Business Studies Journal of International Conference Proceedings Jurnal Ilmiah Pengabdian dan Inovasi Journal of Multidisciplinary Academic Business Studies
Okto Irianto, Okto
Jurusan Akuntansi Fakultas Ekonomi Universitas Musamus Merauke Papua
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Diseminasi Hasil Penelitian Partisipasi Anggaran sebagai Strategi Reduksi Ketimpangan Wilayah Papua Selatan Irianto, Okto; Ferry Sutiono; Lutfi Nasrullah
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 4 No. 2 (2025): Jurnal Ilmiah Pengabdian dan Inovasi
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v4i2.749

Abstract

South Papua Province, as the youngest province in Indonesia, receives significant Special Autonomy funds of IDR 790 billion annually. However, regional inequality remains a critical challenge with a Williamson Index of 0.42 (high category). Previous research identified that ineffective budget utilization stems from low budgetary participation, which significantly affects managerial performance (β = 0.462; R² = 66.2%). This community service aimed to disseminate research findings on budgetary participation as a key to managerial performance and regional inequality reduction strategy to structural officials managing Special Autonomy funds. The activity employed a Community-Based Education approach combined with Research Dissemination and Knowledge Transfer strategy, involving 25 participants from various Regional Government Agencies in Merauke Regency on December 15, 2024. The dissemination included four interactive sessions: research findings presentation, group discussions with case studies, strategic recommendations, and commitment building. Evaluation results demonstrated exceptional achievement, with an average satisfaction score of 4.33 out of 5 (exceeding the 4.0 target) and 84.7% of participants committed to implementing participatory budgeting principles (exceeding the 70% target). This activity serves as a catalyst for fundamental transformation of the budgeting system from top-down to participatory model, contributing to regional inequality reduction through improved managerial performance and effective development program execution in South Papua.
Storybook validation: Essential practices for student's financial literacy Irianto, Okto; Susanto, Susanto; Asmaningrum, Henie Poerwandar; Rachman, Adi Maulana; Budiasto, Jarot; Sokheh, Habib
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i2.3398

Abstract

Purpose: To develop and validate a financial literacy storybook for Junior High School students using the 4D (Define, Design, Develop, Disseminate) method. Research Methodology: This study employs a development research approach, specifically utilizing the 4D (Define, Design, Develop, Disseminate) method to create and validate a financial literacy storybook for Junior High School students. Results: High feasibility scores from both material (72 points) and media (77 points) experts validated the storybook's content accuracy, relevance, and overall design quality. These results suggest that the approach of using digital storytelling, specifically through Storyjumper, can effectively bridge the gap between abstract financial concepts and relatable age-appropriate narratives for adolescents. Conclusions: The validated storybook enhances students’ financial literacy by combining pedagogical accuracy with engaging design, and digital storytelling innovatively boosts understanding and interest in financial education. Limitations: First, the validation process relied primarily on expert opinions, which, although valuable, may not fully capture the perspectives of the target audience, Junior High School students. The study did not include a pilot test with actual students, which could provide insights into the storybook's real-world effectiveness and engagement levels. Additionally, the research is limited to a specific geographical and cultural context, potentially affecting the generalizability of the findings to other regions or educational systems. Contribution: This research contributes a validated financial literacy storybook for Junior High School students, advancing educational tools in this crucial field and demonstrating the 4D method's effectiveness in educational material development.
THE ROLE OF BUDGET PARTICIPATION IN ENHANCING MANAGERIAL PERFORMANCE OF LOCAL GOVERNMENT AGENCIES MEDIATED BY JOB SATISFACTION Irianto, Okto; Manuhutu, Fenty Yoseph; Mattulada, Andi; Muliati, Muliati; Jamaluddin, Jamaluddin; Usman, Ernawaty; Usman, Rudy
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.776

Abstract

Despite extensive research on budget participation and managerial performance, critical gaps remain regarding the psychological mechanisms through which participation influences performance, particularly in public sector contexts where fiscal decentralization is formal rather than operational. This issue is especially pronounced in Indonesian Special Autonomy regions, where substantial fiscal transfers coexist with persistent performance and accountability challenges. This study investigates whether behavioral engagement mechanisms or structural fiscal arrangements play a more decisive role in shaping managerial performance in Merauke Regency, South Papua. Using cross-sectional survey data from 346 structural officials across 26 government agencies and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM), the results show that budget participation significantly enhances job satisfaction (β = 0.326, p < 0.001) and managerial performance (β = 0.554, p < 0.001). Job satisfaction partially mediates this relationship, accounting for 21% of the total effect. In contrast, fiscal decentralization exhibits no significant effect on either job satisfaction or managerial performance. These findings highlight that, within transitional governance and Special Autonomy contexts, behavioral mechanisms embedded in participatory processes exert stronger influence on performance than formal structural decentralization. By demonstrating the limited effectiveness of fiscal decentralization in the absence of genuine operational autonomy, this study extends goal-setting theory and the two-factor theory to underexplored public-sector contexts. It provides policy-relevant insights for improving governance performance beyond structural reform alone.
Co-Authors Ada, Kadek Bramdhika Adi Maulana Rachman Aziz, Rifqi Aminudin Bagu, Agustin Bano, Rafly Parenta Ernawaty Usman FERRY SUTIONO Hapsara, Cendana Murti Nuryana Sri Henie Poerwandar Asmaningrum, Henie Poerwandar Jamaluddin Jamaluddin JAROT BUDIASTO Lutfi Nasrullah Manuhutu, Fenty Yoseph Mattulada, Andi Mohidin, Rosle Muliati Muliati, Muliati Mustafa, Omer Allagabo Omer Noer, Elly Rudy Usman Siamsa, Simon Sokheh, Habib Susanto Susanto Suwandi, Yudi W. Syahrul, Ridho Sefrial Tini Adiatma Yulianti, Ni Luh Putu Nita