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Strategi Peningkatan Kinerja Petugas Pelayanan Administrasi Terpadu Kecamatan (PATEN) Di Kecamatan Una- Una Kabupaten Tojo Una- Una : Strategy for Improving the Performance of Integrated Sub-district Administrative Service Officers (PATEN) in Una-Una Sub-district, Tojo Una-Una Regency Asmaul; Darnawati; Marten Puyo
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Februari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i2.10444

Penelitian ini bertujuan untuk untuk menganalisis dan memahami kendala, dampak, serta peran keterlibatan masyarakat dalam meningkatkan kinerja petugas pelayanan administrasi terpadu kecamatan (PATEN) di Kecamatan Una-Una, dengan harapan untuk merumuskan strategi yang efektif dalam memperbaiki kualitas pelayanan publik. Fenomena pelayanan administrasi terpadu kecamatan (PATEN) di Kecamatan Una-Una, Kabupaten Tojo Una-Una, menunjukkan kinerja petugas yang cukup baik dalam prosedur dan disiplin, tetapi terhambat oleh keterlambatan pengesahan dokumen dari kabupaten serta fasilitas yang kurang memadai. Penelitian ini bersifat deskriptif kualitatif dengan orientasi strategi pengembangan, menggabungkan elemen fenomenologi untuk menangkap lived experience petugas dan masyarakat terhadap kinerja PATEN, serta grounded theory elements untuk merumuskan strategi baru dari data empiris. Metode pengumpulan data primer yang dirancang bersifat 100% kualitatif melalui triangulasi sumber-metode memastikan validitas dan kedalaman analisis fenomena pelayanan administrasi terpadu (PATEN) di Kecamatan Una-Una. Teknik ini melibatkan 32 informan kunci yang dipilih secara purposive dengan kriteria pengalaman minimal 2 tahun, mencakup Camat, 4 kepala bidang, 8 petugas PATEN, dan 20 tokoh masyarakat. Hasil penelitian tentang Pelayanan Administrasi Terpadu Kecamatan (PATEN) di Kecamatan Una-Una mengidentifikasi kendala sistemik, strategi perbaikan NPM, dan peran masyarakat sebagai co-producer layanan publik. mengidentifikasi strategi NPM inklusif untuk meningkatkan kualitas petugas PATEN di Kecamatan Una-Una, dengan fokus pada optimalisasi SDM, digitalisasi, dan sinergi lintas pihak.

PENGARUH ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Darnawati Darnawati; Herman Haluti; Bala Bakri; Reyther Biki
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): September-December
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.339

This study aims to find and analyze the effect of performance-based budgeting on the performance accountability of government agencies at the Secretariat of the Regional People's Representative Council of Gorontalo City. Quantitative method is applied in this study using a survey data collection by sampling a single population. It employs a questionnaire as a data collection tool. Data analysis uses path analysis to test the hypotheses. The results of the study indicate that the first hypothesis, the performance-based budgeting, consisting of the sub variables of performance measurement (X1), rewards and punishments (X2), performance contracts (X3), external and internal control (X4), and management accountability (X5), simultaneously has a positive and significant effect on performance accountability at the Secretariat of the Regional People's Representative Council of Gorontalo City, namely 0.935 (93.50%), with the remaining 0.065 (6.50%) influenced by other variables unexamined, such as budget participation. The second, third, fourth, fifth, and sixth hypotheses, namely the sub variables performance measurement (X1), rewards and punishments (X2), performance contracts (X3), external and internal control (X4), and management accountability (X5), also have a positive and significant effect on performance accountability, amounting to 4.20%, 7.40%, 3.50%, 2.70%, and 16.70%, respectively.

Eksplorasi Praktik Pengelolaan Keuangan pada UMKM dalam Menghadapi Transformasi Digital Kepulauan Yapen Papua Ria Ayu Valleria; Darnawati Darnawati
Journal Of Accounting And Finance Vol 2 No 3 (2026): Juli-Desember
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i3.205

Penelitian ini bertujuan mengeksplorasi praktik pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menghadapi transformasi digital di Kabupaten Kepulauan Yapen, Papua. Fenomena penelitian berfokus pada perubahan praktik pencatatan, transaksi, pengelolaan arus kas, dan pengambilan keputusan keuangan seiring meningkatnya penggunaan teknologi digital. Penelitian menggunakan pendekatan kualitatif dengan desain etnografi untuk memahami pengalaman, kebiasaan, dan makna yang dibangun pelaku UMKM dalam konteks keseharian usahanya. Data diperoleh melalui wawancara mendalam, observasi partisipatif, dan dokumentasi terhadap pelaku UMKM yang dipilih secara purposive dan dikembangkan melalui snowball sampling. Analisis data menghasilkan lima tema utama, yaitu praktik pengelolaan keuangan sederhana, digitalisasi transaksi, literasi digital dan pembelajaran sosial, kepercayaan serta kebiasaan, dan keterbatasan infrastruktur serta kondisi geografis. Temuan menunjukkan bahwa transformasi digital berlangsung secara bertahap dan menghasilkan praktik keuangan hibrida, ketika teknologi digital berdampingan dengan pencatatan dan pengelolaan keuangan konvensional. Penelitian ini memperluas perspektif sosio-teknis dengan menempatkan transformasi digital sebagai proses adaptasi yang kontekstual. Implikasinya, penguatan literasi, pendampingan, dan infrastruktur perlu disesuaikan dengan kondisi lokal.

The Influence of Financial Managers' Commitment on Enhancing the Accountability of Regional Financial Administration, with Knowledge as a Moderating Variable: (A Survey of Regional Government Agencies within the Bolaang Mongondow Regency Government) Mariani Rumuat; Arifin; Wiwin L.Husin; Darnawati
Asia Pacific Journal of Business Economics and Technology Vol. 6 No. 05 (2026): October - November
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.98765/apjbet.v6i05.353

This study aims to examine and analyze the effect of financial management commitment on increasing accountability among regional financial management personnel, with financial management knowledge as a moderating variable. The research was conducted within the Regional Government of Bolaang Mongondow Regency. Using an explanatory quantitative survey design, data was gathered from 153 respondents consisting of Financial Management Officials (PPK), Expenditure Treasurers, and Technical Activity Implementation Officials (PPTK) selected via proportionate stratified random sampling. Data analysis was performed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4. The empirical results show that organizational commitment has a positive but statistically non-significant effect on regional financial accountability (β = 0.084, p = 0.372). Conversely, financial knowledge exerts a strong, positive, and significant direct effect on financial accountability (β = 0.407, p < 0.001). Furthermore, moderation testing reveals that knowledge does not significantly moderate the relationship between financial management commitment and financial accountability (β = -0.155, p = 0.096). These findings indicate that psychological commitment alone is insufficient to drive accountability; rather, direct technical and regulatory knowledge serves as the primary driver in public sector financial management.

EFEKTIVITAS MANAJEMEN SUMBER DAYA MANUSIA PADA SEKRETARIAT DPRD KOTA KOTAMOBAGU Lulu Mokoginta; Rahmisyari Rahmisyari; Darnawati Darnawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): September-December
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.532

This study analyzes and describes the effectiveness of Human Resource Management (HRM) at the Secretariat of the Kotamobagu City Regional House of Representatives (DPRD). It examines (1) HRM functions—HR issues, recruitment, placement, career development, and compensation—and (2) organizational effectiveness—quality, quantity, timeliness, goal achievement, and resource utilization. A descriptive qualitative design was used, with in-depth interviews, observation, and documentation involving seven informants. Data were analyzed with the Miles and Huberman interactive model and source and theory triangulation; effectiveness was rated on a 1–10 scale. The average HRM effectiveness score was 6.29 (Moderately Effective), with a perception gap between Echelon IIb–IIIa officials (score 7) and Echelon IVa, functional, and operational staff (scores 6 and 5). Key findings: job and workload analyses serve only administrative compliance; civil servant recruitment follows the merit system while contract-staff recruitment remains subject to non-technical intervention; placement shows a mismatch of about 36–40%; the mandatory 20 training hours are not met; and a flat performance allowance ignores budget-season overtime, lowering motivation. The condition is characterized as pseudo-effectiveness: administratively effective but not yet substantively effective.

PENGARUH FINANCIAL SELF EFFICACY, FINANCIAL BEHAVIOR DAN FINANCIAL ANXIETY TERHADAP FINANCIAL WELL BEING, LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI Indria Pratiwi Mustafa; Rahmisyari Rahmisyari; Darnawati Darnawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): September-December
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.534

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Self-Efficacy, Financial Behavior, dan Financial Anxiety terhadap Financial Well-Being dengan Literasi Keuangan sebagai variabel moderasi pada pegawai Rumah Sakit Umum Daerah Badan Layanan Umum Daerah Otanaha Kota Gorontalo. Penelitian ini menggunakan metode kuantitatif dengan analisis Partial Least Square Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Financial Self-Efficacy berpengaruh positif dan signifikan terhadap Financial Well-Being sebesar 0,495 atau 49,5% dengan nilai T-Statistics 4,241 dan P-value 0,000. Financial Behavior berpengaruh positif namun tidak signifikan terhadap Financial Well-Being sebesar 0,004 atau 0,4% dengan nilai T-Statistics 0,029 dan P-value 0,977. Financial Anxiety berpengaruh positif dan signifikan terhadap Financial Well-Being sebesar 0,280 atau 28% dengan nilai T-Statistics 2,335 dan P-value 0,020. Hasil pengujian moderasi menunjukkan bahwa Literasi Keuangan mampu memperkuat pengaruh Financial Self-Efficacy terhadap Financial Well-Being sebesar 0,156 atau 15,6% dengan nilai T-Statistics 1,992 dan P-value 0,047. Literasi Keuangan tidak mampu memoderasi pengaruh Financial Behavior terhadap Financial Well-Being dengan nilai -0,238 atau -23,8%, nilai T-Statistics 1,703 dan P-value 0,090. Selanjutnya, Literasi Keuangan mampu memperkuat pengaruh Financial Anxiety terhadap Financial Well-Being sebesar 0,243 atau 24,3% dengan nilai T-Statistics 2,013 dan P-value 0,045.

The Influence of Financial Managers' Commitment on Enhancing the Accountability of Regional Financial Administration, with Knowledge as a Moderating Variable: (A Survey of Regional Government Agencies within the Bolaang Mongondow Regency Government) Mariani Rumuat; Arifin; Wiwin L.Husin; Darnawati
Asia Pacific Journal of Business Economics and Technology Vol. 6 No. 05 (2026): October - November
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.98765/apjbet.v6i05.353

This study aims to examine and analyze the effect of financial management commitment on increasing accountability among regional financial management personnel, with financial management knowledge as a moderating variable. The research was conducted within the Regional Government of Bolaang Mongondow Regency. Using an explanatory quantitative survey design, data was gathered from 153 respondents consisting of Financial Management Officials (PPK), Expenditure Treasurers, and Technical Activity Implementation Officials (PPTK) selected via proportionate stratified random sampling. Data analysis was performed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4. The empirical results show that organizational commitment has a positive but statistically non-significant effect on regional financial accountability (β = 0.084, p = 0.372). Conversely, financial knowledge exerts a strong, positive, and significant direct effect on financial accountability (β = 0.407, p < 0.001). Furthermore, moderation testing reveals that knowledge does not significantly moderate the relationship between financial management commitment and financial accountability (β = -0.155, p = 0.096). These findings indicate that psychological commitment alone is insufficient to drive accountability; rather, direct technical and regulatory knowledge serves as the primary driver in public sector financial management.

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