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All Journal Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi Journal of Contemporary Accounting Jurnal Abdi Insani Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL ILMIAH GLOBAL EDUCATION Economics and Business Journal Electronic Journal of Education, Social Economics and Technology Amkop Management Accounting Review (AMAR) Accounting Studies and Tax Journal Adpebi Science Series Sasambo: Jurnal Abdimas (Journal of Community Service) AJCD E-Jurnal Akuntansi
Haryono Pasang Kamase
Accounting Department, Faculty Of Economics And Business, Universitas Tadulako, Indonesia
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Risk Management and Government Internal Control System (SPIP) on Government Financial Performance Annisa Nur Islami; Andi Chairil Furqan; Haryono Pasang Kamase
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3352

Abstract

This study investigates the influence of risk management and the Government Internal Control System (SPIP) on the financial performance of local governments in Indonesia. The research employs data from provincial, regency, and city governments for the 2021–2022 period, resulting in a final sample of 1,080 observations selected using purposive sampling. Through multiple linear regression analysis, the results reveal that both risk management and SPIP have a significant positive effect on enhancing local government financial performance. These findings highlight the necessity of strengthening risk management and internal control mechanisms to achieve more transparent, accountable, and efficient financial governance across regions, ultimately improving local fiscal outcomes. Future studies are recommended to broaden the scope by including local governments with varying economic and geographic contexts to gain a more comprehensive perspective. Additionally, incorporating external factors such as social conditions, local policies, and adopting qualitative methods like interviews or field observations could provide deeper insights into SPIP and risk management implementation.
Pemberdayaan Pengrajin Batu Pecah di Kelurahan Buluri untuk Peningkatan Ekonomi Melalui Pelatihan Pembuatan Paving Blok Menggunakan Abu Batu Ratnasari Ramlan; Novita Pradani; Haryono Pasang Kamase
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 10 No. 2 (2026): Jurnal Panrita Abdi - April 2026
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v10i2.47074

Abstract

This community service program aimed to empower a group of crushed-stone artisans in Buluri Subdistrict, Palu City, who have long depended on sand and stone quarrying (Category C mining) with low- and unstable-income levels. In this area, stone dust waste is abundantly available but has not been optimally utilized, despite its potential as an additive material in paving block production. The program was designed to enhance the technical and managerial capacities of the partner group through a series of training activities covering material mixing, manual molding, curing techniques, product quality standardization, digital marketing strategies, and basic business simulation. Program evaluation was conducted through observations of participant engagement, assessment of paving block quality, and monitoring of the implementation of simple financial records and digital marketing practices. The results show that the partner group was able to produce stone-dust-based paving blocks with a capacity of approximately 100 units per day, featuring more uniform quality and approaching the minimum quality standard of K-200. From a managerial perspective, the group began to apply simple financial bookkeeping and to formulate a collective business plan. In terms of marketing, the partners utilized social media platforms such as WhatsApp Business and Instagram for product promotion and initiated communication with local building material stores. Overall, this community service activity successfully improved technical skills, strengthened institutional capacity, created opportunities for sustainable community-based enterprises, and generated environmental benefits through the utilization of stone dust waste as a value-added construction material. Keywords: Community empowerment, stone dust, paving blocks, local economy, digital marketing.   Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan kelompok pengrajin batu pecah di Kelurahan Buluri, Kota Palu, yang selama ini bergantung pada aktivitas tambang Galian C dengan tingkat pendapatan yang rendah dan tidak stabil. Di wilayah ini, limbah abu batu tersedia dalam jumlah melimpah namun belum dimanfaatkan secara optimal, padahal memiliki potensi sebagai bahan tambahan dalam pembuatan paving blok. Program pengabdian dirancang untuk meningkatkan kapasitas teknis dan manajerial mitra melalui serangkaian pelatihan yang meliputi pencampuran material, pencetakan manual, teknik curing, standarisasi mutu produk, pemasaran digital, serta simulasi usaha berbasis kelompok. Evaluasi kegiatan dilakukan melalui observasi partisipasi peserta, penilaian kualitas produk paving blok, serta pemantauan penerapan pencatatan usaha dan strategi pemasaran digital. Hasil kegiatan menunjukkan bahwa mitra mampu memproduksi paving blok berbasis abu batu dengan kapasitas sekitar 100 unit per hari dengan kualitas yang lebih seragam dan mendekati standar mutu minimal K-200. Dari sisi manajerial, kelompok mitra mulai menerapkan pencatatan keuangan sederhana dan menyusun rencana usaha bersama. Pada aspek pemasaran, mitra telah memanfaatkan media sosial seperti WhatsApp Business dan Instagram untuk promosi produk serta menjalin komunikasi awal dengan toko bangunan setempat. Secara keseluruhan, kegiatan pengabdian ini berhasil meningkatkan keterampilan teknis, memperkuat kapasitas kelembagaan, membuka peluang usaha berkelanjutan, serta memberikan manfaat lingkungan melalui pemanfaatan limbah abu batu sebagai produk konstruksi bernilai ekonomi. Kata Kunci: Pemberdayaan masyarakat, abu batu, paving blok, ekonomi lokal, pemasaran digital
Co-Authors Abdullah, Muhammad Ikbal Agil, Moh Alfrianti, Alda Andi Chairil Furqan Andi Chairil Furqan Andi Tryani Pratiwi P Annisa Nur Islami Arief Rahmattullah Tahir Arif Gunarsa Arif Gunarsa Arung Gihna Mayapada Audrey Pramesti Pallawarukka betty betty Dewi, Ni Sayu Kadek Era Susipta Edi Darmawan, I Putu Ernawaty Usman Erwinsyah Erwinsyah Fikry Karim Gilbert Pore Gilbert Pore Guan Kusuma Gunarsa, Arif Harun Harun Herawaty Kurnia, Yusriyani Hernita Hernita Jamaluddin Jamaluddin Jamaluddin Jamaluddin Kasmawati Kasmawati Latifah Sukmawati Yuniar Latifah Sukmawati Yuniar M. Ikbal Abdullah M. Ikbal Abdullah M. Ikbal, M. Masrudin Masrudin Moh Agil Muhammad Ansar Muhammad Ansar Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Muhammad Natsir Muliati Muliati Mustamin Mustamin Ni Nyoman Selviana Nina Yamin Nina Yamin Nina Yusnita Yamin Nina Yusnita Yamin Novita Pradani Nurhayati Haris Nurhayati Nurhayati Nurul Fadila Raff Iwata Anugrah Lamusa Rahma Masdar Rahma Masdar Ratnasari Ramlan Rudy Usman Rusli, Riswandi Selmita Paranoan Selmita Paranoan Shanabilla, Shanabilla Tenripada Tenripada Tenripada Tenripada Tenripada, Tenripada Widyakusuma, Annastry Yamin , Nina Yusnita Yuningsi Yuningsi Yusdin Gagaramusu