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Determinants of Budgeting Opportunistic Behavior Ulla Ramadini; Sarwani; Lili Safrida
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3088

Abstract

The study attempted to determine and analyze the effect of (1) local revenue, (2) generalallocation funds, (3) special allocation funds, (4) profit-sharing funds, (5) excess differences inbudget calculations on opportunistic behavior government budget in Indonesia.This type of research is quantitative research. The researcher used secondary data. The population were all provinces in Indonesia during the research period 2014-2019. Based on the existing criteria, the sample size was 18 provinces. The data were tested using multiple linear regression. The results indicated that local revenue did not affect the opportunistic behavior of provincial government budgeting in Indonesia; general allocation funds did not affect the opportunistic behavior of provincial government budget formulation in Indonesia; special allocation funds affected the opportunistic behavior of provincial government budgeting inIndonesia; funds profit-sharing did not affect the opportunistic behavior of provincial government budget formulation in Indonesia; and the excess budget calculation did not affect the opportunistic behavior of provincial government budgeting in Indonesia. The further investigation with wider sample size was needed to clarify the finding.
Empowering the Creativity of Children at the Al-Ma'Un Orphanage Through Mask Accessory Making Training: Collaboration between UMPR and Nasyiatul Aisyiyah "Create, Share, and Make an Impact" Halida Suryadini; Windya Nazmatur R; Siti Juhairiah; M. Ziaurrahman; Ainun Jariah; Doddy Teguh Y; Gusti Iqbal Tawaqal; Verawati; Dewi Sari Mulia; Ulla Ramadini; Amelia Dwi Astuti; Achmad Zainul R; Nur Annisa; Rospala Hanisah Y.S; Nafa Aqla Islami; Supriadi
Majalah Cendekia Mengabdi Vol 4 No 2 (2026): Majalah Cendekia Mengabdi
Publisher : CV. Wadah Publikasi Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63004/mcm.v4i2.1402

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Panti Asuhan Muhammadiyah Al-Ma’un Palangkaraya pada 11 Maret 2026 melalui kolaborasi Universitas Muhammadiyah Palangkaraya, Pengurus Wilayah Nasyiatul Aisyiyah Kalimantan Tengah, dan pihak panti asuhan. Kegiatan ini bertujuan meningkatkan pemahaman anak asuh tentang airborne disease serta mengembangkan kreativitas mereka melalui pelatihan pembuatan aksesoris masker. Metode yang digunakan adalah Participatory Action Research (PAR), yang mencakup tahap penyuluhan, praktik, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta; sekitar 90% anak asuh mampu membuat aksesoris masker secara mandiri. Selain mendorong kreativitas, kegiatan ini juga menumbuhkan kesadaran kewirausahaan. Secara keseluruhan, program kolaboratif ini berdampak positif terhadap penguatan kemandirian anak asuh.