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All Journal Jurnal Abdidas International Journal of Multi Discipline Science (IJ-MDS) Journal Of World Science Balance : Jurnal Akuntansi dan Manajemen Arthatama Research Horizon Equivalent : Journal of Economic, Accounting and Management Accounting Studies and Tax Journal Economic and Business Horizon JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Fikry Karim
Department Of Accounting, Universitas Tadulako, Palu, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Makna Keadilan dalam Pelaksanaan Anggaran Bantuan Pangan Non Tunai Sari, Anik Indah; Jurana; Karim, Fikry; Paranoan, Selmita; Ansar, Muhammad
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.934

Abstract

Alokasi anggaran publik selain mempertimbangkan kebutuhan publik, juga harus memenuhi  prinsip keadilan, memastikan bahwa anggaran harus dinikmati oleh seluruh masyarakat. Penelitian ini bertujuan untuk mengungkapkan makna keadilan dalam pelaksanaan anggaran bantuan pangan non tunai oleh pemerintah di Desa Mensung, Kabupaten Parigi Moutong, Sulawesi Tengah. Metode etnometodologi digunakan untuk menggali makna keadilan dalam pelaksanaan anggaran bantuan pangan non tunai. Observasi dokumen anggaran bantuan pangan non tunai dan aktivitas pelaksanaan anggaran, serta wawancara mendalam dengan kepala desa, pengelola E-Warung sebagai penyalur bantuan, masyarakat penerima manfaat, dan pendamping sosial. Temuan penelitian ini mengungkapkan bahwa prinsip keadilan dimaknai berasaskan aspek distribusi, aspek prosedur, dan aspek hasil. Adanya distribusi bantuan, mekanisme dan prosedur pemberian bantuan, serta manfaat dari penerima bantuan menjadi dasar prinsip keadilan. Dalam aspek distribusi belum mencerminkan keadilan karena masih minimnya keterlibatan masyarakat. Masih adanya kesenjangan mekanisme dan prosedur pemberian bantuan, yang dianggap tidak memenuhi rasa keadilan. Begitu pula kebermanfaatannya dari perspektif penerima bantuan yang belum memenuhi prinsip keadilan. Penelitian ini berimplikasi pada kebijakan bantuan dana dari pemerintah dan pengukuran efektivitas pelaksanaan anggaran sebagai wujud pengelolaan keuangan yang akuntabel.   Public budget allocation, in addition to considering public needs, must also fulfill the principle of justice, ensuring that the budget is enjoyed by all members of society. This study aims to reveal the meaning of justice in the implementation of the non-cash food aid budget by the government in Mensung Village, Parigi Moutong Regency, Central Sulawesi. Ethnomethodology methods were used to explore the meaning of justice in the implementation of the non-cash food aid budget. Observations of non-cash food aid budget documents and budget implementation activities, as well as in-depth interviews with village heads, E-Warung managers as aid distributors, beneficiary communities, and social workers, were conducted. The findings of this study reveal that the principle of justice is interpreted based on aspects of distribution, procedure, and outcome. The existence of aid distribution, mechanisms and procedures for providing assistance, and benefits for aid recipients form the basis of the principle of justice. In the distribution aspect, justice does not yet reflect due to minimal community involvement. There are still gaps in the mechanisms and procedures for providing assistance, which are considered not to fulfill a sense of justice. Likewise, its usefulness from the perspective of aid recipients does not meet the principle of justice. This research has implications for government financial aid policies and measuring the effectiveness of budget implementation as a form of accountable financial management.
Measurement of Audit Opinion in Supervisory Apparatus Capability and Maturity of the Government Internal Control System Kontesa, Amelia; Karim, Fikry; Masdar, Rahma; Masruddin, Masruddin
International Journal of Multi Discipline Science (IJ-MDS) Vol 8, No 2 (2025): Volume 8 Number 2 August 2025
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ij-mds.v8i2.7618

Abstract

This study aims to measure audit opinion based on the capability of the government's internal control apparatus and the maturity of the government's internal control system. The test used SEM-PLS with data obtained from 34 provinces in Indonesia during the period 2018 to 2022, with a total of 1,295 data observations. This study used a quantitative approach with an explanatory research type. Data was collected through secondary documentation via official reports on APIP capability evaluations, SPIP maturity, and audit opinions published by BPKP and BPK for all local governments in Indonesia. Data collection techniques were carried out through documentation from the official websites of the relevant institutions. The data analysis technique used in this study was Partial Least Squares Structural Equation Modelling (PLS-SEM) with the help of SmartPLS software. Tests were conducted on the outer model, inner model, and significance tests through resampling (bootstrapping) to determine the relationship between variables. The study found that specifically capability had a basis in consideration of giving an audit opinion that falls into the ‘weak’ category. However, the maturity of the government's internal control system had a linear basis that was classified as ‘moderate’. Thus, it is important to pay attention to the apparatus in improving the quality and capability in reducing the risk of possible irregularities and ensuring that the implementation of governance principles leads to good governance. These findings support the development of the quality of governance in government financial audit.
Sosialisasi Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Pada SMP Lab School UNTAD Karim, Fikry; Saleh, Fadli Moh.; Meldawati, Lucyani; Lande, Marisa Pratiwi
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v2i2.18

Abstract

Program Bantuan Operasional Sekolah (BOS) yang diberikan oleh pemerintah berfungsi untuk mendukung dan mendanai operasional di sekolah. Namun keberhasilan program pemerintah ini tidak lepas dari pengelolaan keuangan di sekolah. Salah satu faktor yang mempengaruhi keberhasilan program Bantuan Operasional Sekolah (BOS) adalah pengelolaan dana dan semua sumber daya yang tersedia dalam program Bantuan Operasional Sekolah (BOS). Pada Surat Edaran nomor SE-02/PJ/2006 mengenai “Pedoman pelaksanaan kewajiban perpajakan dengan penggunaan dana BOS oleh bendaharawan atau penanggung jawab pengelolaan penggunaan dana BOS di masing-masing unit penerima”. Dalam hal ini Bendahara BOS merupakan bendahara yang ditunjuk oleh pemerintah yang berada di lingkungan Instansi Sekolah, memiliki kewajiban memotong dan memungut pajak atas belanja pegawai, belanja barang modal dan lainnya. Pelaksanaan kegiatan pengabdian pada masyarakat berlangsung pada hari hari jumat, tanggal 12 Agustus 2022, jam 13.30 sampai dengan jam 15.00 WITA, bertempat di SMP Lab School Untad, yang beralamatkan di Jl. beralamat di Jl. Setia Budi, Palu timur, Besusu Tengah, Kec. Palu Timur, Kota Palu, Sulawesi Tengah. Kegiatan tersebut dihadiri oleh 30 orang yang terdiri dari kepala sekolah, bendahara BOS, dan guru. Tim pengabdi secara keseluruhan memberikan pemaparan mengenai Perhitungan Pajak Dana Bantuan Operasional Sekolah (Bos). Setelah melakukan pemaparan materi, tim pengabdi mengadakan diskusi bersama peserta mengenai permasalahan yang mereka hadapi berkaitan dengan Perhitungan Pajak Dana BOS
Co-Authors Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Afrilia, Viki Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Andi Mattulada Amir Andi Mattulada Amir Betty Betty Betty betty betty Dewa Made Adi Dharma Din, Muhammad Erwinsyah Erwinsyah Femilia Zahra Furqan, Andi Chairil Kontesa, Amelia Lande, Marisa Pratiwi M. Ikbal A Masruddin Megawati, Nani Meldawati, Lucyani Muhammad Ansar, Muhammad Muhammad Bakri Muhammad Din Muhammad Din Muhammad Din Muhammad Din Muhammad Iqbal Muliati Muliati Mulyana Mulyana Munawarah Munawarah, Munawarah Musdalifa Mustamin Mustamin Nasrun Naida Nurdin, Jurana Rahma Masdar Sadam, Saddam Fatur Rahman Saleh, Fadli Moh Saleh, Fadli Moh. Sari, Anik Indah Selmita Paranoan Selvyana Suryadi Hadi