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All Journal Al-Kharaj: Journal of Islamic Economic and Business Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi Keuangan dan Bisnis Journal of Management Analytical and Solution Sinergi International Journal of Management and Business Jurnal Akademik Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal Of Management Analytical and Solution (JoMAS) Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Journal of Ekonomics, Finance, and Management Studies As-Syirkah: Islamic Economic & Financial Journal
Fitriasuri
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Penerapan Good Governance dan Pengendalian Internal dalam Meningkatkan Kinerja Pengelolaan Keuangan di Polrestabes Palembang Tania; Fitriasuri
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/cmm0vg93

Abstract

The implementation of the concept of Good Governance and a systematic internal control framework is expected to improve the performance of financial management in the Palembang Police environment. Although various provisions and guidelines on Good Governance and SPIP have been available, findings in the field still found various obstacles related to consistency of implementation, transparency of information, accountability, synergy between units, and optimal use of information technology. "These obstacles can reduce the effectiveness of management and increase the possibility of deviations. This study uses a survey methodology with 54 respondents, with data collection through questionnaires and evaluation using multiple linear regression to assess the impact of each variable. The results of this study aim to refine the theoretical framework and practical applications, so that they can enrich academic literature and provide policy suggestions in order to improve financial governance in the Palembang Police environment. Improving human resource competence, internalizing the ideals of integrity, and establishing a consistent supervisory framework are essential to realizing a professional, transparent, and responsible police institution in the future.
Moderasi Pertumbuhan Ekonomi Terhadap Pengaruh Dana Perimbangan Daerah dalam Pengalokasian Belanja Modal pada Pemerintah Provinsi di Indonesia Melasari; Fitriasuri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5226

Abstract

This study examines the impact of regional equalization funds on provincial government capital expenditure in Indonesia, with economic growth as a moderating variable. The analysis was conducted using secondary data from the APBD realization reports and the Central Statistics Agency for the period 2018-2022. The results show that general allocation funds, special allocation funds, and revenue sharing funds have a significant impact on capital expenditure. Economic growth was found to moderate the relationship between revenue sharing funds and capital expenditure, but not for general allocation funds and special allocation funds. These findings provide important insights for optimizing regional fiscal policies to increase revenue and capital expenditure, as well as supporting the equitable distribution of infrastructure development.
Moderasi Pertumbuhan Ekonomi Terhadap Pengaruh Dana Perimbangan Daerah dalam Pengalokasian Belanja Modal pada Pemerintah Provinsi di Indonesia Melasari; Fitriasuri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5226

Abstract

This study examines the impact of regional equalization funds on provincial government capital expenditure in Indonesia, with economic growth as a moderating variable. The analysis was conducted using secondary data from the APBD realization reports and the Central Statistics Agency for the period 2018-2022. The results show that general allocation funds, special allocation funds, and revenue sharing funds have a significant impact on capital expenditure. Economic growth was found to moderate the relationship between revenue sharing funds and capital expenditure, but not for general allocation funds and special allocation funds. These findings provide important insights for optimizing regional fiscal policies to increase revenue and capital expenditure, as well as supporting the equitable distribution of infrastructure development.
Pengembangan Kapasitas SDM UMKM Emping Jagung sebagai Upaya Meningkatkan Daya Saing Produk Lokal di Desa Banyu Urip Rangga, Rangga; Fitriasuri; Heriyanto; Mukran
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i2.7889

Abstract

Corn chip MSMEs (Micro, Small, and Medium Enterprises) in Banyu Urip Village have untapped economic potential due to limitations in technology, management, and marketing strategies. This study aims to develop the human resource capacity of corn chip MSMEs through community-based mentoring to enhance the competitiveness of local products. The method used is participatory qualitative, involving field observation, interviews, training, and direct mentoring integrated with courses on MSME Empowerment & Village Digitalization, Technology Application, as well as Leadership and Community Communication. The results indicate a significant improvement in the capacity of MSME actors in business management, product innovation (taste diversification), packaging design using digital applications (Canva), and basic understanding of digital marketing. The application of appropriate technology increased production efficiency, while the participatory approach and collaborative leadership strengthened institutional capacity and business sustainability. It is concluded that holistic and contextual human resource development can drive the transformation of traditional MSMEs into more competitive and digitally adaptive businesses.
Co-Authors Aldila, Tino Yose Ayu Ningsih, Dinda Dina Mellita Elpanso, Efan Heriyanto Jenny, Ardhillah Melasari Mellita, Dina Muji Gunarto Mukran Randhona, Olocika Lolio Rangga, Rangga Salsabil Marsselia Saputra, Agus Adi Sulaiman Helmi Suryaningsi Primasari Tania Trievanni Chantika Trisninawati Vivit Pelantri