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All Journal Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik ABDINE Jurnal Pengabdian Masyarakat Jurnal Indonesia Sosial Teknologi
Budi Santoso, Dwi
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Impact of Fiscal Balance Fund Transfer Policies on Economic Growth Convergence in Indonesia Arfiyansyah, Sintong; Budi Santoso, Dwi; Pangestuty, Farah Wulandari
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 2 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i2.1009

Abstract

Research Originality — This research aims to analyze how fiscal balance transfers impact the acceleration of economic growth convergence in the country. Convergence means that more regions can enjoy economic growth.  Research Objectives — The research used secondary data from 2015 to 2022 and focused on 34 provinces in Indonesia. Research  Methods — This study employs a quantitative research design, with a convergence analysis framework based on panel data regression. The empirical model uses both absolute and conditional convergence methodologies to investigate the relationship between regional income levels and fiscal transfer policies. The analysis is based on secondary data from 34 Indonesian provinces between 2015 and 2022. The main explanatory variables are the per capita realizations of General Allocation Funds (DAU), Special Allocation Funds (DAK), and Revenue Sharing Funds (DBH). The fixed effects estimator is used to correct for unobserved heterogeneity, and the Hausman test is performed to assess the validity of the model definition Implications — The central government needs to exercise vigilance in respect of the allocation of balance funds because DAK has not been able to contribute to the economic growth in Indonesia. Regional governments also need to exercise vigilance and have strong controls in using balance funds. Better planning of balance funds, which are purpose grants, needs to be facilitated through efficient spending planning and synchronized with national priorities, ensuring that balance funds can be properly absorbed by regional governments and have an impact on economic development in each region.
Pemanfaatan Teknologi AI untuk Desain Batik Kaligrafi Ponpes Darululum Assyar’iyyah Ds.Jetis Ungaran Handayani Untari Ningsih, Dewi; Suhari, Yohanes; Naja Anwar, Sariyun; Budi Santoso, Dwi
ABDINE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v5i1.1017

Abstract

Pesantren Darululum Assyar'iyyah memiliki potensi signifikan dalam pengembangan batik berbasis nilai agama dan kearifan lokal, namun masih terbatas dalam inovasi desain dan daya saing. Pengabdian ini bertujuan mendukung branding dan pengembangan produk Batik Pondok Pesantren Darululum  Assyar’Iyyah ds.Jetis Ungaran melalui pemanfaatan teknologi kecerdasan buatan (AI) dalam proses desain motif batik. Metode yang digunakan adalah pendampingan dan pelatihan intensif bagi santri dalam penggunaan AI untuk menghasilkan desain batik kaligrafi yang unik dan bervariasi. Hasil dari kegiatan pengabdian ini adalah kemampuan santri dalam mendesain motif batik berbantuan AI yang secara signifikan bisa meningkatkan variasi dan kualitas desain, sekaligus menambah wawasan dan keterampilan santri. Pemanfaatan AI tidak hanya memperkaya desain dengan memadukan unsur tradisional dan modern, tetapi juga berhasil menguatkan identitas visual produk. AI terbukti efektif meningkatkan daya saing produk dan memberikan pengalaman belajar inovatif bagi santri, mendorong mereka menjadi desainer kreatif.
Audit Sistem Informasi Aplikasi Gramedia Digital Menggunakan Framework COBIT 5 Ilma Atqiyak, Nila; Budi Santoso, Dwi
Jurnal Indonesia Sosial Teknologi Vol. 3 No. 06 (2022): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.487 KB) | DOI: 10.59141/jist.v3i06.440

Abstract

Gramedia Digital application is an online bookstore application issued by a bigest one bookstore in Indonesia, Gramedia Digital application itself is a good innovation in the digital era now even though it has been used by users but there are still some obstacles or lack of information contained on the application, therefore it requires maturity and capability assessment of the application. The COBIT 5 framework is an IT audit standard that has been issued by ISACA, COBIT 5 itself has a total of 11 domains but this time the research only focuses on 5 domains namely EDM05, APO05, BAI04, DSS01, MEA01. By spreading questionnaires and conducting interviews with questions that are guided by these domains and have 117 respondents, then after getting results then calculated using the maturity level formula then calculated on average using the capability level formula. The results of the maturity and capability level calculations from Gramedia Digital applications resulted in an average of EDM05 with a result of 2.7, APO05 with a result of 2.8, BAI04 with a result of 2.7, DSS01 with a result of 2.7, MEA01 with a result of 2.8. And the average capability generated by these domains is rounded to 3. The conclusion in this study Gramedia Digital application has not met the targeted target of 4
Co-Authors ARFIYANSYAH, SINTONG Farah Wulandari Pangestuty Handayani Untari Ningsih, Dewi Ilma Atqiyak, Nila Sariyun Naja Anwar Yohanes Suhari