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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat Bangsa
Benius Benius
Universitas Palangka Raya, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Daur Ulang Limbah Organik Menjadi Barang yang Bernilai Ekonomis di Kameloh Baru, Palangka Raya Muhammad Azwar Reza; Reynaldi Reynaldi; Yuliani Yuliani; Buyung Libna Basunjaya; Alexandra Hukom; Wiwin Zakiah; Benius Benius; Irawan Irawan; Sunaryo Neneng; Harin Tiawon; Pratiwi Subianto
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 6 (2023): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i6.201

Abstract

Kameloh Baru merupakan salah satu kelurahan di Kecamatan Sebangau Kota Palangka Raya yang terletak di dataran rendah, kawasan rawa gambut, dan dekat dengan aliran Sungai Kahayan. Di Kelurahan ini, sampah menjadi salah satu masalah bagi masyarakat. Sampah organik maupun non-organik  sering terbawa banjir sehingga mengotori sungai dan lingkungan sekitar. Selain sampah tersebut, eceng gondok juga tumbuh subur sehingga menyulitkan masyarakat yang sebagian besar mata pencariannya nelayan untuk mencari ikan. Padahal kondisi sungai yang bersih dari sampah sangat dibutuhkan para nelayan agar penghasilan mereka tidak berkurang. Pencemaran lingkungan  akan mengancam kehidupan biota sungai, khususnya ikan.  Upaya mengatasi hal tersebut melalui pengabdian yang bertujuan untuk mendaur ulang limbah organik menjadi barang yang bernilai ekonomis yakni pupuk kompos. Metode kegiatan yakni memanfaatkan limbah/sampah organik seperti enceng gondok, limbah sayur, kulit buah-buahan, atau dedaunan kering yang kemudian diolah kembali menjadi pupuk organik. Hasil Kegiatan dihadiri sekitar 33 peserta pelatihan dari masyarakat dan mahasiswa dengan tujuan untuk meningkatkan pengetahuan, keterampilan, dan wawasan peserta dalam memanfaatkan sampah organik menjadi barang yang bernilai ekonomis (kompos) sehingga memiliki nilai jual di pasar.
Causal Structure of Opsen Implementation, Human Resource Capacity, and Local Own-Source Revenue Optimization Chandra Meida Dewi; Alexandra Hokum; Benius Benius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4646

Abstract

Local governments in Indonesia increasingly adopt digital fiscal innovations to enhance local own-source revenue. The opsen application integrates the collection and reporting of motor vehicle tax and vehicle title transfer fee into regional financial systems. However, despite its implementation across all districts and cities, local own-source revenue performance remains uneven, suggesting that technology alone is insufficient and highlighting the need to examine the role of human resource capacity in optimizing fiscal digitalization. This study aims to analyze the relationships between opsen implementation, human resource capacity, and local own-source revenue optimization. Using a quantitative explanatory approach, data were analyzed with SPSS to examine correlations, regression, and mediating effects among variables. The results indicate that opsen implementation has a significant positive effect on local own-source revenue optimization, both directly and indirectly through human resource capacity. These findings confirm that human resource capacity plays a strategic mediating role in ensuring the effective utilization of fiscal technology. This study contributes to the literature on digital public finance by demonstrating that technological innovation must be accompanied by strong institutional and human resource capacity. The findings provide evidence-based policy recommendations for strengthening local government capacity and enhancing the sustainability of regional fiscal digitalization.
Co-Authors Alexandra Hokum Alexandra Hukom Buyung Libna Basunjaya Chandra Meida Dewi Harin Tiawon Irawan Irawan Muhammad Azwar Reza Pratiwi Subianto Reynaldi Reynaldi Sunaryo Neneng Wiwin Zakiah Yuliani Yuliani