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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pengabdian kepada Masyarakat Nusantara Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah
Ajeng Faizah Nijma Ilma
Universitas Jenderal Soedirman
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kajian Empiris Analisis Hambatan Dan Risiko Belanja Daerah Di Jawa Tengah Ajeng Faizah Nijma Ilma; Agus Arifin; Pahrul Fauzi; Indrawan Firdauzi; Muhammad Farid Alfarisy
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.087 KB)

Abstract

Persoalan utama dalam kinerja keuangan di level pusat maupun daerah menjadi suatu hal krusial untuk terus dilakukan perbaikan. Salah satu solusi yang diajukan dalam perbaikan hal tersebut adalah melakukan perubahan budaya kerja di berbagai lembaga pengguna anggaran. Berbagai faktor yang menjadi tantangan sekaligus hambatan diantaranya adalah kurangnya koordinasi, tidak efisiennya birokrasi, kurang optimalnya pendapatan, persoalan terkait realisasi anggaran, serta terbatasnya infrastruktur penunjang. Pandemi covid-19 yang melanda dunia pada dua tahun terakhir tentu mempengaruhi kinerja keuangan pemerintahan di Indonesia baik di level nasional maupun daerah. Kebijakan refocusing dan realokasi menjadi kebijakan yang dilakukan guna menyelamatkan kondisi fiskal nasional dan daerah yang disaat bersamaan harus mampu menangangi kondisi kesehatan masyarkat akibat pandemi. Alat analisis yang digunakan untuk menganalisis berbagai hambatan dan risiko alokasi belanja daerah dan berbagai alternatif solusinya adalah pendekatan Analytical Hierarchy Process (AHP). Dalam pengelolaan keuangan di level daerah selain inovasi pelayanan, peningkatan pengawasan juga menjadi hal penting dan perlu untuk terus diupayakan sebagai fungsi dari check & balance dalam pengelolaan keuangan daerah oleh karena itu untuk menyeimbangkannya diperlukan fungsi-fungsi pengawasan yang tepat dan propossional. Peningkatan kapasitas SDM juga penting, terlebih guna mencapai cita-cita efisiensi dalam konteks reformasi birokrasi.
Mangroves as a Pillar of the Blue Economy: Potential and Challenges in Climate Change Mitigation Ajeng Faizah Nijma Ilma; Rinny Apriliany Zakaria; Tri Wahyu Yuliani; Anandhiya Intan Prabandari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.8631

Abstract

The significant increase in carbon dioxide emissions in Indonesia poses a major threat to the sustainability of natural ecosystems and the economic resilience of coastal communities. In response to this threat, the concept of the blue economy emerged as an approach that balances economic growth and ecosystem conservation. One of the important climate change mitigation efforts is the planting and cultivation of mangroves, which are known to have a high capacity to absorb and store carbon. This study aims to identify the potential and challenges of mangrove management in supporting the blue economy and climate change mitigation, with a focus on Kebumen Regency, Indonesia. Using quantitative approaches and Structural Equation Modeling (SEM-PLS), this study analyzes public perceptions of environmental sustainability, financial motivation, governance, community participation, cultural and social values, as well as environmental risks and their impact on people's intentions to support the blue economy. The results show that perceptions of environmental sustainability, financial motivation, and social culture have a significant influence on the intention to support the blue economy, but these influences are limited to contexts involving complex institutional and management factors. The intention to support the blue economy turns out to have a negative effect on blue economy outcomes, such as the quality of life of coastal communities and the preservation of coastal ecosystems, which shows that there are structural obstacles and uncertainties that need to be overcome to achieve more optimal results. This study suggests the importance of integrating economic, social, and environmental aspects in sustainable blue economy-based mangrove management.
How government internal control system supporting regional development goals: Empirical evidence from internal control system in Indonesia Indrawan Firdauzi; Agus Arifin; Muhammad Farid Alfarisy; Pahrul Fauzi; Lilis Siti Badriah; Ajeng Faizah Nijma Ilma; Nani Kartika Ulina Nasution
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 9 No. 1 (2024)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v9i1.17064

Abstract

This study provides an empirical understanding of how integrated internal government controls in Indonesia can support regional development goals. Using Path analysis, we test the relationship between government internal control systems, budget efficiency, and regional development, with emphasis on health, education, and poverty. Surprisingly, the study revealed that instruments within the government's internal control systems, the corruption prevention effectiveness index, and the government's internal oversight positively impacted budget efficiency. However, we found that the risk management index negatively affected budget efficiency. In conclusion, this study establishes a link between internal government control, budget efficiency, and development goals. These findings underscore the importance of implementing high-quality internal oversight to support regionalized national development objectives.Keywords: SPIP, Government Internal Supervision, Indonesia, Budget Efficiency, Development Goals.
Co-Authors Agus Arifin Agus Arifin Anandhiya Intan Prabandari Indrawan Firdauzi Lilis Siti Badriah Muhammad Farid Alfarisy Muhammad Farid Alfarisy Nani Kartika Ulina Nasution Pahrul Fauzi Rinny Apriliany Zakaria Tri Wahyu Yuliani