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Disclosure Of Community Welfare: Implications Of Super Premium Tourism Program Implementation: (Studies of the Department of Tourism, Creative Economy and Culture of West Manggarai) Batul, Febronia Hersi; Riharjo, Ikhsan Budi; Fidiana
Lead Journal of Economy and Administration Vol 1 No 4 (2023): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v1i4.99

Abstract

This study aimed to find out whether public wealth indicated the implementation of Labuan Bajo, the super-premium tourism program, in the Manggarai Barat sub-district. Moreover, the data were both primary in the form of interviews and secondary in the form of documents. The study was descriptive- qualitative with a case-study approach. Furthermore, the informants were the head of the office, the head of the creative cluster, and also making its analysis. As a result, the implementation of the super-premium tourism object affected the Local Owned-source Revenue, improved natural resources, infrastructure, and the disclosure of public wealth. Likewise, the implementation of Labuan Bajo had been well-applied as the public revenue level was inclined, education access was easily obtained, and better quality of public health.
Socio-cultural Approach to Accelerate UN SDGs Achievement in West Klampis Village of Madura Island Asyik, Nur Fadjrih; Riharjo, Ikhsan Budi; Triyonowati; Khuzaini; Yani, Prawita; Pradhani, Fastha Aulia
International Journal Of Community Service Vol. 6 No. 2 (2026): May 2026 ( Indonesia - Thailand - Philippines)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i2.977

Abstract

Nowadays socio-economic has new challenges. By recent global pandemic, poverty, and the migrant issues, United Nation (UN) established 17 set of indicators of the country’s well-being called Sustainable Development Goals (SDGs). These components need to be reached by 2030 set by the UN. Indonesia, through their government institution has set 18 village SDGs to accommodate this. West Klampis as a maritime village has environmental potential based on their demographic. However, considering their background, the villagers need to be assisted since many of fishery resources has limited contributions of their own well-being. Furthermore, their Village-Owned Enterprise called Badan Usaha Milik Desa (BUMDES) Permata Bahari has lack of proper accounting recording and reporting. These conditions will obstruct the achievement of village SDGs. To adreess this, the community service team of Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya by using the cultural and environmental approach, lead the mapping process of West Klampis fishery potential and assisted the preparation of BUMDES Permata Bahari financial report. The mapping itself describes all fishery commodities along with the components such as packaging and labelling. What makes it interesting is the head of the team deliver it by using Maduranese local language. By this cultural approach, the participants listened carefully and followed up comprehensively. While the financial report assisted to the secretary of the entity and being upgraded using Microsoft (MS) Excel. This template effectifely used for the upcoming period and finally fulfill the pilars of financial statement quality.
An Accounting Study of the Bhubuwan Tradition Syarifa, Hafidha Raniz; Riharjo, Ikhsan Budi; Fidiana, Fidiana
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6654

Abstract

Accounting has evolved beyond formal systems into social practices embedded in cultural and relational contexts. One example is the bhubuwân tradition in the Madurese community, a gift-giving practice in ceremonial events that involves structured economic mechanisms and record-keeping. However, this practice has rarely been examined from a contextual accounting perspective. Therefore, this study aims to examine accounting practices within the bhubuwân tradition using a contextual approach. This study employs a qualitative ethnographic method conducted in Jaddih Village, Bangkalan Regency. Data were collected through interviews, participant observation, and documentation, and analyzed using an ethnographic model to capture the meanings and practices developed within the community. The results show that bhubuwân embodies informal accounting functions, including recording, measurement, control, and accountability, which are documented in the ongghâân book. These practices operate through social mechanisms based on trust, norms, and reciprocity, supported by an organized social structure. Furthermore, bhubuwân has multidimensional meanings, functioning as social debt and credit, a collective funding mechanism, a form of contribution, and a long-term social investment. This study concludes that accounting in a cultural context functions not only as an economic tool but also as a social mechanism that maintains balance, justice, and the sustainability of social relationships within the community.
Pengembangan Aplikasi Mobile “SIAP OKE” (Sistem Antrian dan Penjadwalan Operasi Elektif) di RSUD dr. Soedono Fanny Nugrahani; Pramadavita Andini; Sigit Robiyanto; Ikhsan Budi Riharjo
JURNAL DIMENSI Vol 15, No 1 (2026): Jurnal Dimensi (March 2026)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v15i1.9123

Abstract

Transformasi digital dalam pelayanan kesehatan menjadi kebutuhan penting untuk meningkatkan efisiensi, efektivitas, dan kualitas layanan rumah sakit. RSUD dr. Soedono mengembangkan aplikasi mobile SIAP OKE (Sistem Antrian dan Penjadwalan Operasi Elektif) sebagai solusi terhadap permasalahan penjadwalan operasi yang sebelumnya dilakukan secara manual. Penelitian ini bertujuan untuk mendeskripsikan proses pengembangan, implementasi, serta dampak penggunaan aplikasi SIAP OKE dalam meningkatkan pelayanan operasi elektif. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui dokumentasi, observasi, dan analisis laporan implementasi aplikasi. Hasil penelitian menunjukkan bahwa aplikasi SIAP OKE mampu mengintegrasikan proses penjadwalan operasi, mengurangi benturan jadwal antar dokter, meningkatkan kepastian jadwal operasi bagi pasien, serta menurunkan angka penundaan operasi elektif. Selain itu, aplikasi dapat diakses secara real-time melalui smartphone sehingga meningkatkan koordinasi antar unit pelayanan. Pengembangan aplikasi SIAP OKE membuktikan bahwa inovasi digital dapat mendukung peningkatan mutu pelayanan rumah sakit secara berkelanjutan.
Co-Authors Adirianto, Moh. Afandi, Cicanthika Dyah Fitria Agustina, Gita Putri Ali Djamhuri Anggraeni, Gresi Ayu Anggraini, Nikma Ragil Ansori, Achmad Fawaid Antok Noven Downida, Antok Noven Aprianti, Eka Ratna Ashrawiyadi, Irshani Asokawati, Ardiana Nungky Bagus Sudjatmiko, Bagus Bambang Mahargiono, Pontjo Batul, Febronia Hersi Binti Nur Habibah, Binti Nur David Efendi David Efendi Dewi Kusmaya Sari Dewi Maharani, Ni Putu Dharmawan Supono Hadi Saputro Diah Febriana, Diah Dian Arini Djawoto Elisa Eka Prastiwi, Elisa Eka Engson Qinaris Jaladri, Engson Qinaris Ernawati Ernawati Evita Dian Kurniasih Evita Dian Kurniasih Fance Indriyanto, Asy’arie Fanny Nugrahani Farah Wahyu Fauzia, Farah Wahyu Fariabi, Muhammad Rofi Fastha Aulia Pradhani Fidiana, Fidiana fikhy Rahdian Johansyah, fikhy Rahdian Hadi, Agilia Fitria Heriska Sri Kresna Hermanto, Suwardi Bambang Hidayat, Taufik Wahyu Isnadi Isnadi Jannah, Ely Uzlifatil Khuzaini Khuzaini Kumalasari, Deti KURNIA KURNIA, KURNIA Kurniat, Kurniat Lilis Ardini Lilis Ardini Lilis, Ardini Mandasari, Erly Putri Mega Maranda Suwandi Mega Maranda Suwandi, Mega Maranda Merizal Nuzana, Merizal Mildawati, Titik Nada, Syaza Lifia Nauw, Ester Trivona Ni Putu Dewi Maharani Novianto Eko Nugroho Nur Fadjrih Asyik Nur handayani Nur Laily Nurviasari, Rizki Nurzen, Miardi Permadi, Bagus Permana, Dhimas Angga Pontjo Bambang Mahargiono Pramadavita Andini Prijati, Prijati Priyadi, Maswar Patuh Putri Aunillah Wardhani, Putri Aunillah Putri, Wulan Suci Ika Rohmatulloh, Lailatun Rosidah, Nofi Ruminingsih Ruminingsih Safitri, Friska Dian Santoso, Rizky Darmawan Sidharta, R. Yudi Sigit Robiyanto Silfyana Cahya Manggar Mahdita Siti Fatimatul Zuhria, Siti Fatimatul Sukma, Indra Puji Syahrenny, Nenny Syarifa, Hafidha Raniz Thadeus Fransesco Quelmo Patty tri yonowati Triyonowati Triyonowati Triyonowati Tunya, Maria Grasella Veronika Rasdiana Toja Weda Ayu Margareta, Weda Ayu Wibisono, Seto Wimba Respatia Windasari, Okta Wulandari, Diana Eka Yani, Prawita Yuliana, Rissa Yulindasari, Eka Pungky Yuly Indah Setiyawati, Yuly Indah