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All Journal Jurnal Berdaya Mandiri Jurnal Pengabdian kepada Masyarakat Nusantara Optimum: Jurnal Ekonomi dan Pembangunan
Al Muizzuddin Fazaalloh
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
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Pendampingan Penyusunan Program Kerja Badan Usaha Milik Desa (BUMDesa) Sumber Rejeki di Desa Kendalrejo, Kecamatan Srengat, Kabupaten Blitar Candra Fajri Ananda; Al Muizzuddin Fazaalloh
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

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Abstract

Pengabdian masyarakat ini bertujuan untuk membantu masyarakat dan pengelola Badan Usaha Milik Desa (BUMDesa) Sumber Rejeki di Desa Kendalrejo, Kecamatan Srengat, Kabupaten Blitar dalam mengembangkan rencana program kerja. Masyarakat dan pengelola BUM Desa Sumber Rejeki mendapatkan pembimbingan dan bantuan melalui penyampaian materi (ceramah) dan Diskusi Kelompok Terarah. Hasil dari pengabdian masyarakat ini menemukan bahwa mitra saat ini menghadapi dua permasalahan. Pertama, meskipun potensi masyarakat cukup besar, mitra belum mampu mengembangkan unit bisnis yang ada di BUM Desa. Kedua, mitra menghadapi tantangan dalam menyediakan personel ahli untuk menjalankan BUM Desa. Berikut adalah beberapa ide untuk pengembangan mitra BUM Desa. Pertama, mitra sebaiknya membuat rencana kerja berdasarkan potensi desa untuk meningkatkan daya saing BUM Desa yang sudah ada. Kedua, mitra harus mendapatkan bantuan dari ahli untuk mengidentifikasi potensi desa yang dapat dimanfaatkan oleh BUM Desa untuk menciptakan BUM Desa dengan cara yang lebih maju dan kompetitif.
PENGELOLAAN KEUANGAN BERKELANJUTAN DI KABUPATEN BLITAR MELALUI PENDEKATAN GREEN BUDGETING Susilo; Al Muizzuddin Fazaalloh; Roekhuddin; Afif Khoiruddin; Alvira 'Aina A'yun
Jurnal Berdaya Mandiri Vol. 8 No. 2 (2026): JURNAL BERDAYA MANDIRI (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v8i2.9502

Abstract

Sustainability issues in village financial governance have become increasingly important amid growing demands for environmentally sound and inclusive development. Srengat Subdistrict, Blitar Regency, has significant economic potential based on agriculture and micro, small, and medium enterprises (MSMEs). However, village budgeting practices remain largely focused on physical and administrative expenditures, with limited consideration of social and environmental impacts. This community service program aims to enhance the capacity of village officials and local economic actors in implementing sustainable financial management through the integration of green budgeting principles into the Village Revenue and Expenditure Budget (APBDes). The program adopted a Participatory Action Research (PAR) approach, including socialization, training, the application of matrix-based Green Tagging, and three months of mentoring and evaluation. Initial assessments revealed low sustainable finance literacy, the absence of Green Tagging practices, and the lack of technical guidelines for classifying green activities at the village level. Preliminary results demonstrate improved understanding of green budgeting, the development of a draft green activity classification toolkit compatible with the village financial system, and the establishment of a Green Budgeting Working Group. This initiative marks an important step toward transparent, participatory, and triple bottom line–oriented village financial governance. Keywords: Sustainable Finance; Village Government; Green Budgeting
The impact of fiscal decentralization on tourism development in Java Island: A study of district/city level data Jihan Lyra Vhina; Al Muizzuddin Fazaalloh
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 16 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v16i1.15196

Abstract

Java Island was the center of tourism activities in Indonesia and contributed the most to national tourist activity. However, the development of tourism among regions in Java Island still showed imbalances. Significant variations between regions indicated the need for a local-based approach to maximize tourism potential. In this context, fiscal decentralization plays an important role because it gives local governments more flexibility to manage local resources and design development policies according to the characteristics of their regions.  This study aimed to analyze how fiscal decentralization influenced tourism development on Java Island and whether its impact differed across tourist segments. The analysis method used in this study was panel data regression with data from districts/cities during the 2010–2023 period. The results showed that fiscal decentralization contributed positively and significantly to the total number of tourists. However, there are differences in the impact between international and domestic tourists.  Fiscal decentralization did not influence international tourist arrivals, but had a positive effect on domestic tourists. These findings indicated that the mechanism of strengthening regional fiscal capacity has not been able to attract international tourists, but it effectively stimulated domestic tourist movement through improvements in public services, local infrastructure, and tourism facilities. Thus, fiscal decentralization can be positioned as a strategic policy instrument to strengthen domestic tourism performance, while the development of international tourists required the support of macroeconomic factors and cross-regional policies that are not addressed at the district/city level.
Co-Authors Afif Khoiruddin Alvira 'Aina A'yun Candra Fajri Ananda Jihan Lyra Vhina Roekhuddin Susilo