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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.
The Effect of Budget Planning, Budget Implementation, and Direct Expenditure on Budget Realization Mediated by Organizational Commitment putri, Gita Varina; Fitriasuri; Helmi, Sulaiman; Fransisca, Septiani
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8903

Abstract

This study examines the effects of budget planning, budget implementation, and direct expenditure on budget realization, with organizational commitment as a mediating variable at the Social Service Office of Palembang City. Using a quantitative survey of 95 respondents selected through a census technique, data were analyzed with SEM-PLS. The findings show that budget planning and implementation positively and significantly influence budget realization, while direct expenditure has a negative effect. Organizational commitment mediates the relationship between planning, implementation, and realization. These results highlight that successful budget realization depends not only on technical processes but also on organizational commitment as a critical behavioral factor. Keywords: Budget Planning; Budget Implementation; Direct Expenditure; Organizational  Commitment; Budget Realization