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EVALUASI PENGELOLAAN DANA DESA (Studi Pada Desa Di Kota Tual) Yoga Andriyan; Sofyan Muhamad; Yusron Difinubun; Rahmat Hidayat
Jurnal Studi Ilmu Pemerintahan Vol 3 No 2 (2022): JSIP: Jurnal Studi Ilmu Pemerintahan
Publisher : Program Studi Ilmu Pemerintahan, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jsip.v3i2.2599

This research aims to evaluate the management of village funds in Tual City, in order to work together to oversee the government's commitment to implementing the development agenda and national economic equality, especially in the Maluku Province and generally throughout the Republic of Indonesia. As well as being able to learn from the success of Ponggok Village, Polanharjo District, Klaten, Central Java which is a reference village for the use of village funds for other villages in Indonesia. This research uses qualitative data analysis techniques (model of Miles and Haberman, 1998). namely analyzing through data reduction, data presentation (display data), and Conclusion or Data verification (conclusion drawing/verification). Based on the results of the study, it is known that the management of village funds is in accordance with the established standards, namely by using the minister of finance regulation No. 49 of 2016 and Tual mayor regulation No. 1 of 2016. Suggestions that can be given include that the village government in Tual city should increase socialization about the importance of community participation in village community empowerment programs. The village government must prepare a place for selling the results of the creativity of the village community, in addition, to opening market access, so that the creative results of the village community can increase village income and community income.

TAX REVENUE STRATEGY: TELAAH PELAYANAN PAJAK Difinubun, Yusron; Andriyan, Yoga
JURNAL PEMERINTAHAN, POLITIK ANGGARAN DAN ADIMINSTRASI PUBLIK Vol 3 No 2 (2023): JURNAL PEMERINTAHAN POLITIK ANGGARAN DAN ADMINISTRASI PUBLIK
Publisher : Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jppadap.v3i2.5693

Penelitian ini bertujuan untuk mengetahui secara parsial pengaruh kompetensi Acount representative dan independensi Account rpresenative terhadap strategi penerimaan pajak pada kantor pelayanan pajak Madya Kota Sorong. Penelitian ini berjenis penelitian kuantitatif. Penarikan hipotesis penelitian menggunakan peraturan mentri, dan penelitian-penelitian sebelumnya yang mempunyai kesamaan variabel. Jumlah sampel dalam penelitian ini yaitu 31 sampel yang diperoleh dari pegawai account representative kantor pelayanan pajak. Menggunakan teknik statistik deskriptif dan Regresi Linear Berganda berbantuan SPSS 25.0. Hasil penelitian menunjukkan bahwa secara parsial kompetesi account representative dan independensi account reprensentative berpengaruh positif dan signifikan terhadap strategi penerimaan pajak pada kantor pelayanan pajak Pratama Kota Sorong. Kantor pelayanan pajak Pratama Kota Sorong harus mempertahankan tingkat profesionalitas para pegawai Account representative yang meliputi pada kompetensi dan independensiya.

PENGELOLAAN HUTAN MANGROVE BERBASIS SIMPANAN KARBON PADA JENIS Bruguiera ghymnorriza DI DESA WAEFUSI KECAMATAN NAMROLE KABUPATEN BURU SELATAN Risfany, Risfany; Difinubun, Muh Ishar; Andriyan, Yoga; Difinubun, Yusron
Jurnal Aquafish Saintek Vol 2 No 2 (2022): Jurnal Akuafish Saintek
Publisher : Universitas Pendidikan Muhammadiyah Sorong

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

Penelitian ini dilakukan dengan tujuan, yaitu; 1) Menganalisis kondisi mangrove meliputi kerapatan dan dominasi spesies mangrove di Desa Waifusi; 2) Mengestimasi biomassa pada bagian atas dan bawah substrat mangrove; 3) Menganalisis simpanan karbon pada bagian atas dan bawah substrat mangrove; 4) Menganalisis Serapan karbon pada mangrove Desa Waifusi; 5) Menganalisis bentuk - bentuk pemanfaatan pada ekosistem mangrove di Desa Waefusi Kecamatan Namrole Kabupaten Buru Selatan dengan metode wawancara; 6) Merumuskan arahan pengelolaan pada ekosistem mangrove di Desa Waefusi Kecamatan Namrole Kabupaten Buru Selatan. Penelitian ini dilaksanakan pada Bulan Maret tahun 2020. Pada penelitian kali ini ada dua metode yang dipakai dalam pengambilan data yaitu data primer dan data sekunder. Data primer adalah data diperoleh dari hasil survei lapangan berupa pengumpulan data jenis pohon, diameter pohon, jumlah pohon dan luasan, sedangkan data sekunder diperoleh dari instansi terkait dan berbagai literatur yang relevan terkait dengan penelitian ini, serta dengan wawancara terhadap masyarakat. pengambilan data aktivitas pemanfaatan yang berpeluang merusak kawasan hutan mangrove dengan observasi langsung dan wawancara serta untuk merumuskan strategi pengelolaan lamun di perairan Desa Leksula menggunakan analisis DPSIR. Hasil penelitian menunjukan bahwa total serapan karbon dioksida pada mangrove Desa Waefusi sebesar 10.835 ton/ha. Adapun bentuk-bentuk aktivitas pemanfaatan yang berpeluang merusak kawasan hutan mangrove diantaranya adalah aktivitas pembuangan sampah, penambatan perahu/speedboat, penebangan pohon dan juga konversi lahan mangrove. Terdapat 6 strategi pengelolaan tuntuk upaya pengelolaan hutan mangrove di Desa Waefusi

Bibliometric Analysis on Ecotourism and Cultural Tourism Development Judijanto, Loso; Respati, Rella Dwi; Kartini, Raden Asri; Difinubun, Yusron
West Science Interdisciplinary Studies Vol. 3 No. 03 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i03.1784

This study presents a bibliometric analysis of ecotourism and cultural tourism research using data from Scopus and visualization through VOSviewer. The analysis identifies key research trends, influential scholars, and international collaborations that have shaped the academic landscape in these fields. The findings reveal that ecotourism research has evolved from a primary focus on environmental conservation and biodiversity to a broader integration of cultural heritage, economic sustainability, and digital transformation. Thematic clusters indicate a growing interest in climate change adaptation, stakeholder engagement, and smart tourism applications. Co-authorship and country collaboration networks demonstrate that the United States, China, Indonesia, and Malaysia lead in research output and international partnerships. However, some regions remain underrepresented in global research efforts. Challenges such as balancing conservation with tourism growth, ensuring economic viability, and fostering inclusive governance structures persist. The study underscores the need for interdisciplinary approaches, policy interventions, and technological innovations to enhance sustainable tourism development. Future research should focus on climate resilience, social entrepreneurship, and the role of digital technologies in responsible tourism practices.

Bibliometric Analysis on Ecotourism and Cultural Tourism Development Judijanto, Loso; Respati, Rella Dwi; Kartini, Raden Asri; Difinubun, Yusron
West Science Interdisciplinary Studies Vol. 3 No. 03 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i03.1784

This study presents a bibliometric analysis of ecotourism and cultural tourism research using data from Scopus and visualization through VOSviewer. The analysis identifies key research trends, influential scholars, and international collaborations that have shaped the academic landscape in these fields. The findings reveal that ecotourism research has evolved from a primary focus on environmental conservation and biodiversity to a broader integration of cultural heritage, economic sustainability, and digital transformation. Thematic clusters indicate a growing interest in climate change adaptation, stakeholder engagement, and smart tourism applications. Co-authorship and country collaboration networks demonstrate that the United States, China, Indonesia, and Malaysia lead in research output and international partnerships. However, some regions remain underrepresented in global research efforts. Challenges such as balancing conservation with tourism growth, ensuring economic viability, and fostering inclusive governance structures persist. The study underscores the need for interdisciplinary approaches, policy interventions, and technological innovations to enhance sustainable tourism development. Future research should focus on climate resilience, social entrepreneurship, and the role of digital technologies in responsible tourism practices.

POTENSI EMISI GAS METANA (CH4) DARI KEGIATAN LANDFILLING DI TPA MAKBON SORONG DENGAN PEMODELAN LANDGEM Fadlil, Firmanullah; Difinubun, Yusron; Rahman, Ainul Alim; La Goa, Yusnita
JURNAL TEKNOLOGI KIMIA MINERAL Vol 4 No 2 (2025): JURNAL TEKNOLOGI KIMIA MINERAL
Publisher : Politeknik ATI Makassaar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61844/jtkm.v4i2.1182

Permasalahan sampah semakin memburuk tiap tahun akibat pertumbuhan penduduk yang menyebabkan akumulasi sampah dan munculnya emisi LFG (Landfill Gas) seperti gas metana, yang dapat menyebabkan pencemaran lingkungan. Untuk mengatasi ini, penelitian menggunakan model LandGEM (Landfill Gas Emission Model) di TPA Makbon dilakukan. LandGEM adalah software yang digunakan untuk mengestimasi emisi gas metana yang dihasilkan oleh TPA dengan menggunakan persamaan kinetika orde 1.Tujuannya adalah mengukur potensi gas metana dalam penimbunan sampah di TPA Makbon. Hasil penelitian menunjukkan bahwa rata-rata harian sampah yang dihasilkan mencapai 288 m3/hari dengan densitas rata-rata sampah di TPA Makbon adalah 557 kg/m3. Komposisi sampah mengindikasikan 20% sampah organik (sisa makanan dan ranting). Dengan Emisi gas metana yang dihasilkan sekitar 965,3 Mg/tahun dalam skenario NSPS Applicability dan 334 Mg/tahun dalam skenario Emission Inventory. Puncak produksi gas metana diperkirakan terjadi pada 2045.

Internal Control System as a Moderating Variable in The Analysis of Transparency in Management of Village Fund Direct Cash Assistance on Village Government Performance Mirasty Manggalatu; Munzir Munzir; Musriani Musriani; Mervin Irian Sadipun Komber; Putrawansyah; Andi Rosdinaman Budi; Yusron Difinubun; April Sisilia Erawati Tharob; Ferdinandus Syama
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/jyk0b412

Village fund management is an important challenge for village officials that can create crucial potential in the use of these funds. Therefore, this study aims to examine the effect of transparency in the management of village fund direct cash assistance (BLT-DD) on the performance of the Sekban Village Government, Fakfak Regency, with the internal control system as a moderating variable. The study used a quantitative approach with a population of 50 BLT-DD recipients in Sekban Village in 2024, and the sample was taken by purposive sampling. Data were collected through a questionnaire with a Likert scale and analyzed using multiple linear regression techniques and moderation tests. The results of the study indicate that: (1) transparency has a positive and significant effect on village government performance, (2) the internal control system moderates the effect of transparency on village government performance. This study provides theoretical contributions to the development of accounting science and village government management, as well as practical implications for increasing the effectiveness of BLT-DD management through the application of transparency, and an optimal internal control system.

Evaluasi Pengelolaan Sampah terpadu melalui Analisis Skenario dengan Pendekatan Waste Reduction Model V.16 (Studi Kasus TPA Makbon, Sorong, Provinsi Papua Barat Daya) Fadlil, Firmanullah; Difinubun, Yusron; Goa, Yusnita La; Rahman, Ainul Alim
TRILOGI: Jurnal Ilmu Teknologi, Kesehatan, dan Humaniora Vol 6, No 3 (2025)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/trilogi.v6i3.12464

The production of municipal solid waste is a global problem, therefore due to the large amount and environmental impacts produced, urban solid waste needs to be managed properly. The implementation of more appropriate and efficient solutions is important for sustainable development, minimizing environmental impacts and saving energy. This study aims to analyze alternative scenarios using the Waste Reduction Model (WARM) V.16 to find the best solution for solid waste management in Sorong City. Existing Scenarios, Scenario 1 (50% landfill, 25% incineration, 25% recycle), Scenario 2 (25% landfill, 50% incineration, 25% recycle) and Scenario 3 (25% landfill, 25% incineration, 50% recycle) are implemented using the WARM V.16 model. The results of this study indicate that Scenario 3 provides the best results in terms of environmental impact and energy savings (-30,443.37 MTCO2e and -784,554.96 MBTU), followed by Scenario 2 (-10,146.07 MTCO2e and -553,413.70 MBTU), Scenario 1 (-1,649.74 MTCO2e and -441,080.90 MBTU), and the Existing Scenario (35,640.31 MTCO2e and 13,725.96 MBTU).

Corporate Social Responsibility as a Moderator of Good Corporate Governance with Company Performance Difinubun, Yusron; Sismar, Andi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i1.1219

Purpose: This study examines the influence of Corporate Social Responsibility (CSR) as a moderating variable in the relationship between Good Corporate Governance (GCG) and corporate financial performance in manufacturing companies listed on the Indonesia Stock Exchange. Research Design and Methodology: This quantitative study uses CSR, GCG, and Financial Performance (proxied by Financial Discretionary) as research variables. The sample comprises 23 manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. Data were analyzed using descriptive statistics and moderated regression analysis with the assistance of SPSS 25.0. Classical assumption tests were conducted before hypothesis testing to validate the data. Findings and Discussion: The findings indicate that corporate social responsibility has a substantial impact on corporate financial performance. Moreover, CSR significantly moderates the relationship between Good Corporate Governance and economic performance. The results suggest that the presence or absence of CSR practices affects how GCG impacts a company's financial outcomes, indicating that CSR plays a critical role in strengthening or weakening governance structures. Implications: The study contributes to the theoretical understanding of CSR's strategic role and provides practical insights for corporate managers and regulators. Enhanced CSR practices foster stakeholder trust and enhance governance effectiveness, leading to improved financial results.

BUDGETING AND CONTROL PROBLEMS IN WARMON KOKODA VILLAGE, SORONG REGENCY Munzir, Munzir; Difinubun, Yusron; Khaerani, Annisa’; Wulandary, Alyn; Azisah, Nur; Astuti, Sri; Darmayanti, Intan
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2025

ABSTRAKTujuan dari penelitian ini adalah untuk mengidentifikasi bentuk baru pengendalian anggaran untuk pengendalian virus corona di Warmon, desa Kokoda Aimas. Penelitian ini menggunakan studi kasus kualitatif dengan paradigma interpretatif. Informan untuk penelitian ini adalah empat perangkat desa dari Warmon Kokoda dan satu inspektur dari Inspektorat Sorong. Teknik pengumpulan data meliputi wawancara, observasi dan dokumentasi. Analisis data yang digunakan dalam penelitian ini adalah model analisis interaktif yang terdiri dari tiga aliran simultan: pengumpulan data, reduksi data, dan inferensi/verifikasi. Ada dua jenis tes validitas data: analisis linguistik dan ekstensi observasional. Hasil penelitian menunjukkan bahwa bentuk kontrol efektif dalam mengelola anggaran, tetapi kebijakan nepotisme tidak efektif dalam mengidentifikasi calon penerima dukungan keuangan langsung dari dana desa. Sikap prinsip tetap, penerima tetap. Mereka yang melakukannya tidak memenuhi persyaratan yang ditetapkan oleh dewan desa. Kata kunci: Penganggaran; Mengendalikan; Warmon KokodaABSTRACTThe purpose of this study is to identify a new form of budgetary control for the control of coronavirus in Warmon, Kokoda Aimas village. This study uses a qualitative case study with an interpretive paradigm. The informants for this study were four village officials from Warmon Kokoda and one inspector from the Sorong Inspectorate. Data collection techniques include interviews, observation and documentation. The data analysis used in this study is an interactive analysis model consisting of three simultaneous streams: data collection, data reduction, and inference/verification. There are two types of data validity tests: linguistic analysis and observational extension. The results of the study show that the control form was effective in managing the budget, but the nepotism policy is not effective in identifying potential recipients of direct financial support from village funds. The principle attitude remains, the receiver remains. Those who do so do not meet the requirements set by the village board.Keywords: Budgeting; Controlling; Warmon Kokoda

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