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All Journal Jurnal Pendidikan Akuntansi Indonesia Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Worksheet : Jurnal Akuntansi Jurnal Pendidikan dan Pengabdian Masyarakat Applied Accounting and Management Review Jurnal Pengabdian Masyarakat dan Lingkungan
Oktaviani, Siska Aprilia
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Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

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STRENGTHENING LOCAL GOVERNMENT'S ROLE IN IMPLEMENTING SUSTAINABLE BUDGETING THROUGH ENVIRONMENT-BASED BUDGETING IN INDONESIA Kurrohman, Taufik; Oktaviani, Siska Aprilia
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i3.7196

Abstract

Environmental-based budgeting is one of the strategies to achieve the Sustainable Development Goals (SDGs), which were launched globally, including in Indonesia. This study examines whether value-for-money-based local government budgeting can be elaborated to incorporate environmental aspects and their implications for financial reporting. Its objective is to analyze the possibility of implementing sustainable budgeting through economic valuation in the Regional Budget (APBD). Its novelty lies in the implementation of economic valuation in government budgeting and its implications for financial reporting, which are highly relevant today. The research method is a mixed quantitative and qualitative approach, with economic valuation and qualitative analysis through case studies and policy documents. The results indicate that sustainable budgeting can be implemented with specific technical guidelines such as environmental indicators, green budget tagging, and a participatory approach. By implementing this budgeting, local governments will contribute positively to economic growth without harming the environment.
Optimalisasi Pemasaran Produk Pangan BUMDes Lancar Jaya Melalui Pemanfaatan Media Digital Sugiartono, Endro; Ahmad, Arisona; Oktaviani, Siska Aprilia; Pinandita, Candra Pramula; Yudhistira, Prillinaya; Wijaya, Dwi Indriani Fidiastutik; Budianto, Enrico Indra; Premasanam, Galih Dwi
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 9 No. 1 (2026): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v9i1.10870

Abstract

BUMDes Lancar Jaya di Desa Seputih, Kabupaten Jember, memiliki potensi komoditas strategis berupa padi, jagung, dan kopi. Namun, optimalisasi potensi tersebut terhambat oleh pola pemasaran konvensional yang terbatas pada lingkup lokal serta minimnya kompetensi digital sumber daya manusia (SDM). Program pengabdian masyarakat ini bertujuan memodernisasi sistem pemasaran BUMDes melalui transformasi digital guna memperluas akses pasar. Metode pelaksanaan menerapkan pendekatan Asset-Based Community Development (ABCD) yang meliputi tahapan pemetaan aset, perancangan sistem, dan peningkatan kompetensi. Hasil kegiatan ini mencakup tiga capaian utama. Pertama, tersedianya infrastruktur digital berupa website resmi yang berfungsi sebagai katalog produk terpusat dengan fitur integrasi WhatsApp untuk kemudahan transaksi. Kedua, peningkatan kompetensi teknis pengurus dalam manajemen operasional website dan penulisan promosi) dasar melalui pelatihan intensif. Ketiga, terbentuknya kemandirian operasional yang ditandai dengan standardisasi pelayanan pelanggan dan serah terima penuh hak akses pengelolaan sistem kepada pengurus. Program ini berhasil meletakkan fondasi digitalisasi yang memungkinkan BUMDes mengelola pemasaran secara mandiri dan berkelanjutan.
Co-Authors Ahmad, Arisona Albaab, Mochammad Rifki Ulil Andriyani, Fitriya Anwar, Imam Saiful Ardhiarisca , Oryza Berlina Yudha Pratiwi Berlina Yudha Pratiwi, Berlina Yudha Budianto, Enrico Indra Dewangga, Vigo Fitrianto, Dwi Wahid Fitriya Andriyani Ghozali, Nur Azizah Wandinia Harkat, Avisenna Hartanto, Sugeng I Gede Wiryawan Kartika, Vina Fauzia Nugraheni, Ponti Primastuti Aulia Oryza Ardhiarisca Pinandita, Candra Pramula Premasanam, Galih Dwi Rahma Rina Wijayanti Rani Purbaningtyas, Rani Rizky, Dian Setyo Wibowo, Nugroho Siti Anisa Sugiartono, Endro Taufik Kurrohman Wijaya, Dwi Indriani Fidiastutik Yudhistira, Prillinaya Yulianto, Alfin Dwi