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PENERAPAN ANGGARAN BELANJA TERHADAP KINERJA OPERASIONAL DI DINAS PERTANIAN DAN PANGAN KOTA MAGELANG Sulistyawati, Yenny Yakub; Khotijah, Siti Afidatul
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine the implementation of the budget for operational performance in the Dinas Pertanian dan Pangan Kota Magelang. The research methods used in this study are qualitative analysis with a descriptive approach. The location of this research is Dinas Pertanian dan Pangan Kota Magelang. Data collection techniques are done with observation, and interviews. After the research, information and observation results can be concluded that in the mechanism of implementation of the budget in the Dinas Pertanian dan Pangan Kota Magelang, after ratified and approved into APBD then RKA converted to DPA. The budget to the operational performance in the Dinas Pertanian dan Pangan Kota Magelang makes a variety of activities that can be followed by the community so that it can be used wisely and help improve the welfare. In addition, there are several barriers to the implementation of activities programs, among others (1) that are unpredictable and out of planning as well; (2) There are limited human resources in the Dinas Pertanian dan Pangan Kota Magelang.
Transformation of Waste Banks: Realizing a Community- Based Circular Economy in Kwadungan Gunung Village,Kledung District,Temanggung Regency Manurung, Herlina; Rokhaniyah, Siti; Khotijah, Siti Afidatul; Susilo, Ghina Fitri Ariesta; Khabibah, Nibras Anny; Febriyanti, Siti; Setyaningsih, Ratna
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10618

Abstract

Waste management issues in Kwadungan Gunung Village, Kledung District, Temanggung Regency, present significant challenges to achieving environmental sustainability and community economic resilience. The increasing volume of household and agricultural waste, limited public awareness of circular economy principles, and suboptimal management of the existing waste bank constitute the core problems in this community. This study aims to optimize the role of the waste bank as a center for education, innovation, and community-based economic empowerment. The implemented methods include socialization and education on circular economy practices, training in waste utilization, and assistance for micro, small, and medium enterprises (MSMEs) in transforming waste into economically valuable products. The strategies involve developing a more structured operational system for the waste bank, providing community incentives, and fostering cross-sector collaboration with local stakeholders. The primary outputs of this program include publication of a scientific article in a nationally indexed (SINTA) journal, activity posters illustrating the workflow and program impact, implementation documentation, and copyright registration for the training module and waste bank management system. The outcomes are expected to position Kwadungan Gunung Village as a model of sustainable rural development, effectively implementing circular economy principles through the optimization of a community-based waste bank.
Meningkatkan Kapasitas Pendampingan Siswa Disabilitas melalui Kewirausahaan Berbasis Teknologi Nurcahya, Yulida Army; Utami, Martiana Riawati; Khotijah, Siti Afidatul; Arnandha, Yudhi; Agita, Sherindea Permata
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1212

Abstract

This community service aims to increase the capacity of parents of students with disabilities at SLB-B YPPALB Magelang City through digital-based entrepreneurship training. The program was initiated due to parents' lack of knowledge in mentoring children with disabilities and limited understanding of how to help them become independent. The method applied includes lectures, tutorials, and discussions that focus on digital parenting and entrepreneurship motivation. The results show that parents have gained new knowledge about digital parenting and have been motivated to assist their children in developing independent entrepreneurial activities. The program has successfully enhanced parents’ understanding of supporting their children’s skills in entrepreneurship and introduced them to the concept of halal product certification.
Efektivitas Penerapan Pembiayaan Musyarakah Pada Baitul Maal Wa Tamwil (BMT) Bima Kota Magelang Fadlillah, Mauliya Nur; Khotijah, Siti Afidatul
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.11951

Abstract

The purpose of this study was to determine the effectiveness of the profit-sharing Musyarakah financing procedure at BMT BIMA Magelang. This study is a qualitative research, uses field research. Data collection techniques through interviews, documentation, and observation, while data analysis techniques using descriptive analysis techniques. The results of the study found that the Musyarakah financing procedure at BMT BIMA Magelang has been carried out effectively because it has carried out the financing process according to sharia principles and provisions, namely, an ijab qabul process between the customer and the BMT, the parties who make contracts, an object of the capital agreement, and a transparent ratio distribution of profits and losses. This study shows that for every increase in the use of Musyarakah financing, there is also an increase in the income of BMT BIMA Magelang.
DOES RENEWABLE ENERGY REDUCE ESG RISK? EVIDENCE FROM ENERGY-INTENSIVE INDONESIAN FIRMS Rokhaniyah, Siti; Simamora, Alex Johanes; Khotijah, Siti Afidatul
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 15 No. 1 (2026): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v15i1.105141

Abstract

The main objective is to determine whether renewable energy adoption effectively reduces ESG risk and whether this effect varies depending on the level of energy intensity. Using a purposive sample of 180 firm-year observations from companies included in the ESG Leader Index during 2021–2023, the research applies fixed-effect regression analysis, supplemented by robustness tests that classify firms into low and high energy intensity groups. The findings indicate that companies adopting renewable energy experience significantly lower ESG risk compared to those that do not, with the effect being more pronounced in energy-intensive industries. In addition, the role of independent commissioners is shown to strengthen ESG risk reduction in high energy intensity firms, while institutional ownership has no significant impact. These results confirm stakeholder theory, legitimacy theory, and risk management theory, as renewable energy adoption simultaneously enhances stakeholder trust, secures social legitimacy, and mitigates sustainability-related risks. The novelty of this study lies in providing empirical evidence from an emerging market and in emphasizing the moderating role of energy intensity. JEL: G32, Q42, Q56.