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All Journal Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat ARRUS Jurnal Pengabdian Kepada Masyarakat Phinisi Applied Accounting Journal
Andi Faisal
Universitas Negeri Makassar
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pendampingan Pengelolaan Kas Dengan Aplikasi Pencatatan Sederhana Berbasis Digital Pada UMKM Es Teler 88 Novia Ramadhani; Ahmad Nashiruddin Mushoddiq Rahman; Yulia Yunita Yusuf; Andi Faisal; Adriansyah
Vokatek: Jurnal Pengabdian Masyarakat Volume 3: Issue 2 (Juni 2025)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v3i2.618

Abstract

Usaha mikro sering kali menghadapi kendala dalam mengelola keuangan, terutama pada pencatatan dan pengawasan kas. Melalui pengalaman langsung bersama pelaku UMKM Es Teler 88, kami menemukan bahwa pencatatan masih dilakukan secara manual dan tidak terstruktur. Hal ini menyebabkan kesulitan dalam memantau alur keuangan usaha. Dalam kegiatan ini, diberikan edukasi dan pendampingan sederhana mengenai pentingnya pencatatan kas harian, pemisahan antara keuangan pribadi dan usaha, serta pembuatan dana darurat. Dengan perubahan kecil namun konsisten, pemilik usaha mulai menyadari manfaat pencatatan dalam membantu pengambilan keputusan dan menjaga keberlanjutan usahanya. Harapannya, langkah ini bisa menjadi awal menuju pengelolaan keuangan yang lebih baik bagi pelaku usaha mikro.
Institutional Readiness for Social Resilience Budget Tagging: Lessons from Climate Budget Tagging in Indonesia Andi Faisal
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article analyzes Indonesia's institutional readiness to implement Social Resilience Budget Tagging (SRBT) by using the experience of Climate Budget Tagging (CBT) as an analytical mirror. Through an institutional analysis approach based on literature and policy documents, the study evaluates three readiness dimensions: regulatory capacity (legal and policy frameworks), normative capacity (budgeting norms and procedures), and cognitive capacity (conceptual and technical understanding of officials). The study finds that Indonesia possesses a relevant institutional foundation through CBT implementation within the KRISNA system, yet faces four significant readiness gaps: (1) the absence of a legal framework that explicitly mandates social resilience-based tagging; (2) uneven technical capacity across ministries and regions; (3) an institutional incentive system that does not yet support substantive tagging behavior; and (4) the absence of a credible independent verification mechanism. The article formulates a four-layer SRBT institutional readiness framework — legal, procedural, capacity, and incentive — and proposes a realistic phased implementation pathway based on lessons from Indonesia's CBT trajectory. Implications for public finance system reform and future research are explicitly discussed.
Ketidaksimetrian Realisasi Pendapatan dan Belanja Daerah: Analisis Postur APBD Se-Provinsi Sulawesi Selatan Tahun 2025 Adriansyah Adriansyah; Andi Faisal; Yulia Yunita Yusuf
Bata Ilyas Journal of Accounting Vol 7, No 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i1.11953

Abstract

Penelitian ini bertujuan menganalisis postur Anggaran Pendapatan dan Belanja Daerah (APBD) se-Provinsi Sulawesi Selatan tahun 2025 dalam perspektif kinerja realisasi anggaran, kemandirian fiskal, dan kualitas struktur belanja daerah. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder yang bersumber dari Sistem Informasi Keuangan Daerah (SIKD) pada 25 pemerintah daerah. Teknik analisis meliputi rasio realisasi pendapatan dan belanja, struktur pendapatan, struktur belanja, rasio Pendapatan Asli Daerah (PAD), rasio transfer, serta surplus/defisit realisasi. Hasil penelitian menunjukkan bahwa realisasi pendapatan daerah mencapai Rp43,00 triliun atau 89,99% dari anggaran, sedangkan realisasi belanja daerah mencapai Rp39,20 triliun atau 81,25%. Kondisi tersebut menghasilkan surplus realisasi sebesar Rp3,80 triliun, meskipun postur anggaran menunjukkan defisit Rp470,03 miliar. Struktur pendapatan masih didominasi Transfer ke Daerah dan Dana Desa (TKDD) sebesar 67,60%, sementara PAD hanya berkontribusi 27,37%. Pada sisi belanja, belanja pegawai mendominasi sebesar 45,32%, sedangkan belanja modal hanya 11,27%. Temuan ini menunjukkan adanya ketidaksimetrian realisasi APBD dan terbatasnya ruang fiskal untuk belanja produktif.
Tekanan Fiskal dan Fragmentasi Anggaran Ketahanan Pangan Kabupaten Mamuju Tengah 2023–2025 Andi Faisal; Adriansyah Adriansyah; Nurlina Nurlina
Bata Ilyas Journal of Accounting Vol 7, No 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i1.11967

Abstract

This study examines the budgetary dynamics of the Regional Budget (APBD) of Central Mamuju Regency for the period 2023–2025 within the context of fiscal constraints and food security policy adaptation. Employing document analysis and secondary data methods, the study identifies three main patterns: (1) structural fiscal pressure marked by the dominance of personnel expenditure reaching 46.07% of total expenditure in 2025; (2) fragmentation of food security budgets, evidenced by a decline in food sector allocations from IDR 18.27 billion (2023) to IDR 4.14 billion (2025); and (3) budget revision as a strategic adaptation mechanism, particularly in 2025 where food sector budget increased by 284% from the initial budget. Findings indicate that local governments tend to use budget revision mechanisms as responsive instruments, yet this approach remains reactive and does not reflect a planned catalytic governance role. The study's implications point to the importance of reconstructing catalytic-based budgeting strategies under conditions of fiscal constraint.
Sosialisasi Penerapan Standar Audit Laporan Keuangan Badan Layanan Umum Daerah (BLUD) Puskesmas Se-Kabupaten Bone Masnawaty Sangkala; Andi Faisal
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4922

Abstract

This community service activity aims to enhance the understanding of financial managers at Regional Public Service Agency (BLUD) Community Health Centers (Puskesmas) in Bone Regency regarding external audit procedures and standards applicable to BLUD financial statements. The background problem is the limited understanding among most puskesmas financial managers concerning external audit mechanisms and requirements as stipulated in BLUD financial management regulations. The activity was conducted as a socialization event using lecture, interactive discussion, and question-and-answer methods, attended by 20 participants representing 14 BLUD Puskesmas across Bone Regency, held at Puskesmas Ulaweng, Tellu Limpoe District, Bone Regency, in April 2026. Evaluation was conducted using pre-test and post-test instruments to measure improvements in participants' understanding. Results showed an average pre-test score of 55.0 and an average post-test score of 83.5, reflecting an improvement of 28.5 points. This improvement indicates that the socialization activity was effective in transferring knowledge regarding BLUD external audit standards and procedures. This activity is expected to contribute to improved accountability and transparency in BLUD puskesmas financial management in Bone Regency.
Co-Authors Adriansyah Adriansyah Adriansyah Ahmad Nashiruddin Mushoddiq Rahman Masnawaty Sangkala Novia Ramadhani Nurlina Nurlina Yulia Yunita Yusuf