Articles
<![CDATA[Pendampingan Penyusunan Laporan Keuangan BUM Desa Kabupaten Ngawi ]]>
<![CDATA[Muhammad Heru Akhmadi]]>;
<![CDATA[Muhammad Syahrul Fuady]]>;
<![CDATA[Dani Sugiri]]>
<![CDATA[ ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 2 (2022): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat ]]>
Publisher : <![CDATA[Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang ]]>
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DOI: 10.24036/abdi.v4i2.348
<![CDATA[Community Service Activities are carried out with Village-Owned Enterprises (BUM Desa) partners in the Ngawi Regency environment. Service activities are carried out in the method of technical guidance for BUM Desa accounting and assistance in preparing financial reports. From the evaluation of technical guidance activities, it is known that guidance activities provide an increase in the average test scores of activity participants. Technical guidance activities have been carried out since the introduction of the BUM Desa financial report, the financial report preparation cycle and simulation of the preparation of financial statements. Participants are trained since recognizing transactions, analyzing transaction evidence, recording journals, posting ledgers, compiling trial balances, and compiling BUM Desa financial reports. The simulation was carried out either manually or using a Microsoft Excel-based application. During the discussion process, participants also conveyed many transaction cases they faced in accordance with the BUMDesa business field. The results of this community service activity can provide added value to teaching activities and community service activities in the same field regarding the need for early partner identification, a combination of learning models, and the use of more real examples of transactions as case-based studies.]]>
<![CDATA[PEMANFAATAN IMBAL HASIL CASH WAQF LINKED SUKUK ]]>
<![CDATA[Erlita Nurma Wati]]>;
<![CDATA[Moh Badrus Sholeh]]>;
<![CDATA[Muhammad Heru Akhmadi]]>
<![CDATA[ EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 10, No 1 (2022): El Dinar ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/ed.v10i1.13380
<![CDATA[Cash Waqf Linked Sukuk (CWLS) is a new breakthrough in government financing based on social investment. The presence of CWLS can develop waqf instruments by integrating three main sectors at once, namely the commercial, fiscal, and Islamic social finance sectors. This study aims to discuss the SW001 series CWLS scheme and determine the relationship between the authorities that play a role in the utilization of cash waqf investment returns invested through State Sukuk by the Indonesian Waqf Board (BWI). BWI consists of the use of returns when making investments for the first time and the utilization and optimization of the CWLS imbalance. The research uses a qualitative method with a case study technique using ATLAS.ti software to assist the coding and data analysis process. The results of this study indicate that there is a close relationship between the authorities who play a role in CWLS. Furthermore, the use of discounts and coupons managed by the Achmad Wardi Eye Hospital was realized in the form of waqf assets in the form of retinas, glaucoma centers and the provision of various free eye surgeries for the poor]]>
<![CDATA[Implementasi Sistem Aplikasi Pembayaran Digital Payment Dalam Pelaksanaan Pembayaran Berbasis Cashless di Masa Pandemi Covid-19 ]]>
<![CDATA[Dzakisyah Alyus Mubarak]]>;
<![CDATA[Muhammad Heru Akhmadi]]>;
<![CDATA[Erlita Nurma Wati]]>
<![CDATA[ JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022) ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jmkp.v6i2.1699
<![CDATA[In line with the trend of increasing state expenditure payments, the government uses a digital system to carry out cashless-based payments. The digital system provides advantages in the effectiveness of state expenditure payments to the payee and supports the efficiency of state financial management. One of the digital systems used is the Digital Payment application developed by the Directorate General of Treasury. This study aims to review the use of the Digital Payment application in making non-cash payments to payees (suppliers) in the 2019-2021 period. This study used a qualitative method with literature study techniques and interviews with several informants. The results of this study indicate that the use of Digital Payment in non-cash-based payments is quite effective. Even so, there are still obstacles to the mindset, system flexibility, and human resources so the application has not been implemented optimally. To improve quality, it is necessary to improve the DigiPay application and continuous outreach to MSMEs and work unit treasurers. Keywords: Payment system, Digital Payment, Public Spending, Treasury]]>
<![CDATA[Pengukuran Utilitas Dana Kapitasi Puskesmas Dengan Capaian Standar Pelayanan Minimal Kesehatan di Indonesia ]]>
<![CDATA[Imam Sumardjoko]]>;
<![CDATA[Muhammad Heru Akhmadi]]>
<![CDATA[ Gorontalo Journal of Public Health VOLUME 3 NOMOR 2, OKTOBER 2020 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gjph.v3i2.1165
<![CDATA[Abstract The JKN program is a big step towards creating wider access to health services to the community. This program has covered around 60 percent of the total population of Indonesia. Public-Health Center (Puskesmas) is the largest entry-level health facilities that receives capitation funds for 8.53 trillion rupiah in 2017. Utilization of capitation funds varies from each Puskesmas. Payment of capitation funds has an increasing trend in line with the number of BPJS Health membership which is increasing towards universal health coverage. This study explores the utilization of Puskesmas capitation funds and health minimum service standard achievements. The research data covers the Puskesams in Cirebon City during the period 20172018. The variables that measure are SiLPA capitation funds, and minimum health service standards. Hypothesis formulation states there are differences in the achievement of minimum health service standards in the health sector in entry-level health facilities which have a low capitation SiLPA fund and a puskesmas that has a high SiLPA value. The Lilliefors test calculation results for the research sample yielded an L value of 0,1725 with normally distributed data. Homogeneity testing showed a homogeneous variant value with an F hit of 0,297. The results shows that there was no variance in the achievement of minimum health service standards of Public-Health Center in Cirebon CityAbstrak Program JKN menjadi langkah besar untuk menciptakan akses layanan kesehatan yang lebih luas kepada masyarakat. Program ini telah mencakup sekitar 60 persen dari total penduduk Indonesia. Puskesmas merupakan FKTP terbesar yang memperoleh dana kapitasi dengan nilai Rp 8,53 triliun pada tahun 2017. Pemanfaatan dana kapitasi beragam pada setiap Puskesmas. Pembayaran dana kapitasi memiliki tren peningkatan seiring dengan jumlah kepesertaan BPJS Kesehatan yang bertambah menuju universal health coverage. Kajian ini mendalami pemanfaatan dana kapitasi Puskesmas dan capaian SPM Kesehatan. Data penelitian mencakup Puskesams di Kota Cirebon selama periode tahun 2017-2018. Penelitian ini melibatkan variabel SiLPA dana kapitasi dan standar pelayanan minimal kesehatan. Rumusan hipotesis menyatakan terdapat perbedaan capaian standar pelayanan kesehatan minimal bidang kesehatan pada FKTP yang mempunyai SiLPA dana kapitasi rendah dengan puskesmas yang memiliki nilai SiLPA tinggi. Hasil perhitungan uji Lilliefors untuk sampel penelitan menghasilkan nilai L yaitu 0,1725 dengan data berdistribusi normal. Hasil pengujian menunjukkan bahwa tidak terdapat varians capaian standar minimal pelayanan kesehatan pada Puskesmas di Kota Cirebon.]]>
<![CDATA[Dampak Penyaluran Bantuan Program Keluarga Harapan Terhadap Kemandirian Rumah Tangga Di Desa Plosojenar 2016-2022 ]]>
<![CDATA[Muhammad Heru Akhmadi]]>;
<![CDATA[Nurul Khilyati]]>;
<![CDATA[Erlita Nurma Wati]]>
<![CDATA[ Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 7, No 1 (2023): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis ]]>
Publisher : <![CDATA[LPPM Universitas BSI ]]>
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DOI: 10.31294/eco.v7i1.15154
<![CDATA[Social assistance named conditional cash transfer (PKH) is a program that administered by the government in overcoming extreme poverty. This study aims to determine and analyze the impact and effectiveness of the distribution of the PKH in Plosojenar Village, Pati Regency, Central Java from 2016-2020. This research using qualitative methods with a case study approach where data collection was obtained from literature studies and interviewees and using ATLAS.ti software to analyze the data. The results showed that the process of distributing PKH social assistance in Plosojenar Village was in accordance with the technical guidelines for the PKH social assistance distribution set by the government. From 2016 to 2020, there were 57 poor people who received the PKH social assistance, known as beneficiary families (KPM). Of the 57 KPM, there were 4 KPM who left the KPM because they had died. The distribution of the PKH social assistance has been running effectively, marked by better indicators of the lives of the poor in terms of health, education, and social welfare. The government should continue the process of distributing social assistance to the PKH in the context of alleviating extreme poverty in the community. In addition, in order to achieve household independence, guidance from PKH facilitators is needed so that KPM can use social assistance to improve their standard of living.]]>
<![CDATA[PENGARUH BELANJA PEMERINTAH TERHADAP PRODUKSI SEKTOR USAHA MIKRO MENENGAH DI MASA PANDEMI COVID-19 MENGGUNAKAN MODEL STATISTIK ]]>
<![CDATA[Dandy Ananda Patria Wirawan]]>;
<![CDATA[M. Heru Akhmadi]]>
<![CDATA[ Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika Vol. 3 No. 1 (2023): Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/bay.v3i1.53
<![CDATA[Various policies have been implemented to reduce poverty levels after the COVID-19 pandemic. The government focuses on increasing government spending in various sectors, especially in the economic sector. Government Expenditure Allocation Economic Function continues to be increased in order to maintain national economic stability through various programs. The capital program for MSME actors, by channeling financing with installments and low interest, namely Ultra Micro Financing (UMi). The provision of assistance to Micro, Small and Medium Enterprises (MSMEs) aims to maintain the continuity of the business being run. With the movement of the economic wheels at the smallest level, it is expected to provide a multiplier effect on economic growth. Based on the results of previous research, it is known that the Realization of Government Expenditure on Economic Functions has a significant effect on the realization of GDP. However, how will it impact the COVID-19 pandemic? The purpose of this study is to determine the effect of Central Government Expenditure on Economic Function on the Production of Small and Medium Enterprises. The study used multiple linear regression method with panel data from 34 provinces in Indonesia. The data period used is 2019-2021. The independent variables used are Average Length of Schooling (RLS), Number of Cooperatives, UMi Financing Distribution, and Realization of Government Expenditure on Economic Functions. While the dependent variable uses the Annual Production Increase of Micro Enterprises. From the test results, it can be concluded that the Realization of Government Spending on Economic Functions can have a significant and positive impact on the Production of Small and Medium Enterprises during the COVID-19 pandemic]]>
<![CDATA[The effectiveness of the pre-employment card program on increasing recipient productivity ]]>
<![CDATA[Irvan Taufiq]]>;
<![CDATA[Muhammad Heru Akhmadi]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v7i1.y2022.p37-50
<![CDATA[This study aimed to determine the effectiveness of the pre-emThis study aimed to evaluate the effectiveness of the pre-employment card program in increasing the productivity of recipients in terms of the use of training assistance and providing incentives in Puluhan Tengah village in 2020. The research uses a qualitative method with a case study approach for understanding the implementation of the pre-employment card program. Structured interviews with random recipients of the pre-employment card program carried out the data collection technique. The data processing in this research uses the ATLAS application, which can help organize, code, and analyze research data more efficiently and structure. The results showed that the pre-employment card training had not impacted participants' productivity, especially in creating new jobs in Puluhan village. The recipients need to be optimized to ensure increased productivity for each recipient can be realized.AbstrakPenelitian ini bertujuan untuk mengetahui efektivitas program kartu prakerja dalam meningkatkan produktivitas penerima ditinjau dari penggunaan bantuan pelatihan dan pemberian insentif pada desa Puluhan Tengah tahun 2020. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus untuk mengetahui secara mendalam pelaksanan program kartu prakerja. Teknik pengumpulan data dilakukan dengan wawancara terstruktur terhadap penerima program kartu prakerja yang dilakukan secara acak. Pengolahan data pada penelitian ini menggunakan aplikasi ATLAS.ti yang dapat membantu mengorganisasikan, memberikan kode, dan menganalisis data penelitian secara lebih efisien dan terstruktur. Hasil penelitian menunjukkan bahwa pelatihan kartu prakerja belum efektif memberikan dampak pada produktivitas peserta khususnya dalam menciptakan lapangan kerja baru di desa Puluhan. Beberapa penyebab seperti motif penerima bantuan, potensi tindakan pencaloan, dan lamanya penerbitan sertifikat pelatihan. Sehingga bagi penerima, pemanfaataan program ini perlu dioptimalkan agar tujuan dari program ini berupa peningkatan produktifitas bagi tiap penerima dapat terwujud]]>
<![CDATA[Pemberdayaan E-Warong Kube Pada Masa Pandemi Covid-19 Studi Kasus: Kota Sibolga ]]>
<![CDATA[Muhammad Heru Akhmadi]]>;
<![CDATA[Erin Widya Butar Butar]]>;
<![CDATA[Erlita Nurma Wati]]>
<![CDATA[ Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 23, No 1 (2023) ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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DOI: 10.30596/ekonomikawan.v23i1.10159
<![CDATA[Basic food programs is one type of social assistance program that helps underprivileged communities in fulfill basic food needs, providing balanced nutrition, and as an effort to prevent stunting. The distribution mechanism of this program involves the Elektronik Warung Gotong Royong Kelompok Usaha Bersama (e-Warong KUBE) as a palce of Keluarga Penerima Manfaat (KPM) to shop for food. There are 19 e-Warongs in Sibolga City, five of which are e-Warongs KUBE. This study aims to understand the empowerment of e-Warong KUBE in the basic food social assistance program in Sibolga City in 2020. This study uses a qualitative method with data collection through library research, interviews, and observations. Data processing using the Atlas.ti application. The results show that the empowerment of e-Warong KUBE has an impact on increasing and ensuring income generation, increasing business activities from the use of EDC machines, increasing the entrepreneurial spirit of e-Warong KUBE managers. There are obstacles faced by e-Warong KUBE, including the low level of participation of KUBE members, low business management skills, and high competition between e-Warongs. On the other hand, there are obstacles in the program regulator at the Sibolga City Social Service, including lack of coordination with channeling banks and difficulties in dealing with KPM's desire for conformity of basic materials with general guidelines for social assistance programs.]]>
<![CDATA[Sistem Pembayaran Keuangan Negara Digital dan Kinerja Pegawai di Masa Pandemi Covid-19 ]]>
<![CDATA[Muhammad Heru Akhmadi]]>;
<![CDATA[Salsabiyla Aden]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 3 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v8i3.465
<![CDATA[The Social Restrictions Policy in Pandemic Covid-19 has affected the performance of employees in government agencies. This study aims to analyze the factors that influenced the performance of KPPN employees during the Covid-19 pandemic. The study uses the Structural Equation Model (SEM) to examine the effect of three exogenous variables: eSPM digital services, workload, and transformational leadership on the performance of KPPN employees. The data collected came from a sample of 205 respondents who were randomly selected to represent the population of KPPN employees in the working areas of the provinces of East Java and Central Kalimantan. The results showed that e-SPM digital services, workload, and transformational leadership had a significant positive effect on the performance of KPPN employees during the Covid-19 pandemic, each of 0.374; 0.136 and 0.442. The results of this study prove that e-SPM digital service innovation can maintain the performance of KPPN employees during the Covid-19 pandemic. Transformational leadership at the Directorate General of Treasury has supported the performance improvement of KPPN employees. The recommendation for further research is to improve the exogenous variable instrument to get the perfection of the employee performance measurement model.]]>
<![CDATA[Evaluasi Penyiapan Proyek Kerjasama Pemerintah Dengan Badan Usaha (KPBU) Kereta Api Makassar-Parepare ]]>
<![CDATA[Andi Syafirah Putri Abdi Patu]]>;
<![CDATA[Muhammad Heru Akhmadi]]>
<![CDATA[ Jurnal Kebijakan Pembangunan Vol 16 No 2 (2021): Jurnal Kebijakan Pembangunan ]]>
Publisher : <![CDATA[Badan Riset dan Inovasi Daerah Provinsi Kalimantan Selatan ]]>
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DOI: 10.47441/jkp.v16i2.200
<![CDATA[Public-Private Partnership (PPP) is an infrastructure project financing system developed to solve the limited development budget. The Makassar-Parepare railway is the first PPP project handled by the Ministry of Transportation as the PJPK. This paper aims to evaluate the preparation stage of the Makassar-Parepare project. The research method used is descriptive qualitative. Primary data was collected through interviews. The data obtained were analyzed using the ATLAS.ti application. The results of the study indicate that the PPP preparation of the Makassar-Parepare project has generally been well carried out based on regulations. However, there are some obstacles in the preparation process, such as schedule delays due to land acquisition and the lack of understanding of the person in charge of the cooperation program because of unpreparedness of human resources. Thus, good organizational coordination is needed in the preparation process of the PPP project. Abstrak Kerjasama Pemerintah dengan Badan Usaha (KPBU) merupakan suatu sistem pembiayaan proyek infrastruktur yang dikembangkan dalam rangka mengatasi keterbatasan anggaran pembangunan. Salah satu proyek strategis nasional yang menggunakan skema KPBU saat ini yaitu proyek KPBU Kereta Api (KA) Makassar-Parepare. Tulisan ini bertujuan untuk mengevaluasi tahap penyiapan proyek KPBU KA Makassar-Parepare. Metode penelitian yang digunakan adalah kualitatif deskriptif. Data primer dikumpulkan melalui proses wawancara, sedangkan data sekunder dikumpulkan melalui studi pustaka dan peraturan yang relevan dengan objek penelitian. Data yang diperoleh dianalisis dengan menggunakan aplikasi ATLAS.ti. Hasil penelitian menunjukkan bahwa penyiapan proyek KPBU KA Makassar-Parepare pada umumnya telah dilaksanakan sesuai dengan peraturan yang ada. Meski demikian, terdapat kendala dalam proses penyiapan seperti pada proses penetapan trase jalur kereta api yang mengalami kemunduran jadwal karena permasalahan pembebasan lahan, dan minimnya pemahaman penanggungjawab program kerjasama (PJPK) terhadap konsep KPBU. Hal ini terjadi karena proyek KA Makassar-Parepare merupakan proyek KPBU pertama yang ditangani oleh Kementerian Perhubungan selaku PJPK, sehingga kesiapan sumber daya manusia dan koordinasi organisasi yang baik sangat diperlukan dalam proses penyiapan proyek KPBU kereta api.]]>
