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All Journal Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Muhammad Syahrul Fuady
Unknown Affiliation
Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Public Health

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Pendampingan Penyusunan Laporan Keuangan BUM Desa Kabupaten Ngawi Muhammad Heru Akhmadi; Muhammad Syahrul Fuady; Dani Sugiri
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 2 (2022): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v4i2.348

Abstract

Community Service Activities are carried out with Village-Owned Enterprises (BUM Desa) partners in the Ngawi Regency environment. Service activities are carried out in the method of technical guidance for BUM Desa accounting and assistance in preparing financial reports. From the evaluation of technical guidance activities, it is known that guidance activities provide an increase in the average test scores of activity participants. Technical guidance activities have been carried out since the introduction of the BUM Desa financial report, the financial report preparation cycle and simulation of the preparation of financial statements. Participants are trained since recognizing transactions, analyzing transaction evidence, recording journals, posting ledgers, compiling trial balances, and compiling BUM Desa financial reports. The simulation was carried out either manually or using a Microsoft Excel-based application. During the discussion process, participants also conveyed many transaction cases they faced in accordance with the BUMDesa business field. The results of this community service activity can provide added value to teaching activities and community service activities in the same field regarding the need for early partner identification, a combination of learning models, and the use of more real examples of transactions as case-based studies.
How do Government Expenditures by Function Affect Economic Growth? Evidence from Indonesia Rido Parulian Panjaitan; Renny Sukmono; Muhammad Syahrul Fuady; Nurfiryal Salsabila; Farhan Hadiantoro
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 21 No 1 (2026): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v21i1.2026.pp127-149

Abstract

This study addresses a key gap in the empirical literature on fiscal policy and economic growth: while numerous studies assess the impact of total government spending, few examine the differential effects of expenditures by function under the COFOG framework, particularly in emerging economies such as Indonesia. Understanding these functional impacts is essential for aligning budget priorities with long-term development goals, especially amid fiscal volatility and shifting political agendas. Using annual realized expenditure data by function from the Ministry of Finance for 2005–2023, this study employs a multiple regression model grounded in the Keynesian Growth Model and Endogenous Growth Model to evaluate the impact of functional spending on long-term economic growth. The analysis spans four presidential terms (Susilo Bambang Yudhoyono 2004–2014; Joko Widodo 2014–2024) and encompasses major domestic and global economic shocks during the period. Findings shows that Economic Affairs and General Public Services have consistently received the largest shares of Indonesia’s budget from 2005–2023, while Health accounts for a relatively small portion. Compared to OECD countries, which prioritize Social Protection, Indonesia’s spending pattern emphasizes Economic Affairs and Education, with allocations fluctuating significantly from year to year. Regression results show that only Health expenditure has a positive and statistically significant effect on economic growth, aligning with the role of human capital in long-term productivity. In contrast, Social Protection shows a negative significant effect, while major categories such as Economic Affairs, Public Order and Safety, and Education have no significant impact. These findings underscore that the quality, efficiency, and strategic orientation of spending, rather than its size, are critical for aligning fiscal policy with sustainable growth objectives.
Co-Authors Dani Sugiri Farhan Hadiantoro Muhammad Heru Akhmadi Nurfiryal Salsabila Panjaitan, Rido Parulian Renny Sukmono