Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat Bangsa
Harin Tiawon
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

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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.
The Effect of Tax Revenue Sharing Funds in Encouraging Fiscal Independence and Local Own-Source Revenue Growth Saruni; Harin Tiawon; Alexandra Hukom
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.v13i6.4587

Abstract

Effective regional fiscal management is crucial for sustainable development, yet many regions rely heavily on central transfers, limiting their financial autonomy. This study investigates the role of the tax revenue sharing fund in enhancing fiscal independence and promoting the growth of regional own-source revenue. The study aims to analyze both the direct effect of the fund on regional own-source revenue and its indirect effect through fiscal independence. A quantitative approach using path analysis with panel data was employed, and classical assumption tests confirmed no violations in normality, multicollinearity, heteroscedasticity, autocorrelation, or linearity. The model explains 59% of the variance in regional own-source revenue growth. Findings show that the tax revenue sharing fund significantly influences fiscal independence and directly affects regional own-source revenue growth. Fiscal independence also mediates the relationship between the fund and revenue growth, with a total effect of 0.646. The study concludes that the fund plays a strategic role as both a fiscal transfer and a catalyst for strengthening local revenue structures, supporting sustainable regional autonomy.
Co-Authors Alexandra Hukom Benius Benius Buyung Libna Basunjaya Irawan Irawan Muhammad Azwar Reza Pratiwi Subianto Reynaldi Reynaldi Saruni Sunaryo Neneng Wiwin Zakiah Yuliani Yuliani