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All Journal Journal of Economics and Management Scienties Harmoni Economics: International Journal of Economics and Accounting
Mustamin Mustamin
Universitas Tadulako
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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Analysis of the State Budget Management System Using the SAKTI Application : A Case Study at the Maritime Affairs and Fisheries Agency of Central Sulawesi Province Widya Widya; Sugianto Sugianto; Masruddin Masruddin; Mustamin Mustamin
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.346

Abstract

This research aims to analyze the implementation of the State Institutional Financial Application System (SAKTI) in the management of the State Revenue and Expenditure Budget (APBN) at the Maritime Affairs and Fisheries Agency of Central Sulawesi Province. The primary focus of this study is to identify the benefits obtained and the challenges faced during the application process. The research method used is descriptive qualitative, with data collection techniques involving interviews, observation, and documentation. The results indicate that the implementation of the SAKTI Application has provided significant positive impacts, particularly in increasing the efficiency of financial management. This is evidenced by the acceleration of administrative processes, more systematic preparation of financial reports, and a reduction in the potential for recording errors. Furthermore, the application also supports improved transparency and accountability in budget utilization, thereby contributing to the realization of more effective, efficient, and sustainable state financial governance within the maritime and fisheries sector. Nevertheless, the research also found constraints that require serious attention, including issues related to the stability of the system and network, which is not yet optimal. This obstacle frequently hinders smooth operations, especially during periods of high workload. Therefore, an improvement in technological infrastructure and adequate technical support is necessary to ensure the application can be implemented more maximally. The findings of this research are expected to serve as a reference for policymakers in formulating strategies to enhance the quality of APBN management through the utilization of information technology in regional government agencies.
Kekayaan Mangrove yang Tersembunyi: Peran Akuntansi Lingkungan dalam Penilaian dan Pelaporan Aset Karbon Biru di Kabupaten Donggala Miluana Miluana; Mustamin Mustamin; Betty Betty; Abdul Kahar
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.336

Abstract

Perubahan iklim menuntut strategi mitigasi yang efektif melalui pemanfaatan ekosistem pesisir sebagai penyerap karbon berkapasitas tinggi. Penelitian ini bertujuan untuk mengidentifikasi kondisi ekosistem karbon biru di Desa Surumana, mengestimasi penyerapan karbon biru serta valuasi ekonominya, serta menyusun kerangka pelaporan akuntansi lingkungan untuk pemerintah daerah. Penelitian ini menggunakan metode campuran (Mixed Methods), yang mengombinasikan kuantitatif data biofisik melalui plot sampling dan persamaan alometrik, dengan analisis kualitatif melalui wawancara mendalam. Hasil kuantifikasi menunjukkan total cadangan karbon yang tersimpan pada biomassa Mangrove Desa Surumana mencapai 153,97 ton CO2e. Nilai ekonomi karbon menggunakan Market Price Method Rp 144.000 (IDX Carbon), diestimasi menjadi Rp 22.171.680. Temuan ini menunjukkan bahwa penyerapan karbon memiliki nilai ekonomi yang signifikan namun belum tercatat dalam sistem pencatatan. Penelitian ini menghasilkan kerangka pelaporan berbasis SEEA-EA sebagai acuan penyajian aset karbon biru dalam neraca lingkungan daerah
Co-Authors Abdul Kahar Betty Betty Masruddin Miluana Miluana Muhammad Darma Halwi Muliati Muliati Nina Yusnita Yamin Nurdin, Jurana Sugianto Sugianto Widya Widya Yulianti Yulianti