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All Journal Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Electronic Journal of Education, Social Economics and Technology
Alfajrin, Muhammad Rezky
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pelatihan Literasi Keuangan untuk UMKM di Kota Batu dalam Mendukung Transformasi Digital Alfajrin, Muhammad Rezky; Rachman Wahid, Faishal; K Drammeh, Lamin; Kholmi, Masiyah
Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Vol. 9 No. 1 (2025): Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pkm.v9i1.7258

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi besar terhadap perekonomian Indonesia, namun masih menghadapi tantangan dalam pengelolaan keuangan yang efektif dan adaptasi terhadap transformasi digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan pelaku UMKM di Kota Batu melalui pelatihan interaktif yang mencakup perencanaan keuangan, pencatatan transaksi, perhitungan Harga Pokok Penjualan (HPP), serta pemanfaatan teknologi digital untuk transaksi dan pembiayaan legal. Pelatihan dilaksanakan pada 3 Maret 2025 di PLUT-KUMKM dan diikuti oleh 20 peserta. Evaluasi menggunakan instrumen pretest dan posttest menunjukkan peningkatan signifikan pemahaman peserta, dengan rata-rata skor meningkat dari 45,75 menjadi 75,75. Selain itu, observasi selama kegiatan menunjukkan tingginya keterlibatan peserta dalam diskusi dan praktik simulasi. Hasil ini menunjukkan bahwa pendekatan edukatif-partisipatif dalam pelatihan mampu menjembatani kesenjangan literasi keuangan UMKM secara efektif. Kegiatan ini direkomendasikan untuk diintegrasikan dalam program pendampingan berkelanjutan guna mendorong perubahan perilaku finansial yang lebih tertib dan adaptif terhadap era digital.
Regional Financial Performance and Fiscal Independence Strategies in Baubau City Alfajrin, Muhammad Rezky; Juanda, Ahmad; Febriani, Rizki
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1090

Abstract

Fiscal decentralization in Indonesia aims to strengthen the capacity of local governments to manage financial resources independently, yet its implementation continues to face major challenges. Baubau City is among the regions with low fiscal independence, where the contribution of locally generated revenue (PAD) remains weak and reliance on central transfers is still dominant. This study evaluates the financial management performance of Baubau City during 2019–2023 using four main indicators: the fiscal independence ratio, the fiscal decentralization ratio, the routine capacity index, and the fiscal dependency ratio. A mixed-methods approach was applied, combining quantitative analysis of budget realization reports (APBD) with qualitative insights from in-depth interviews with officials at BPKAD and Bapenda. The findings show that the average fiscal independence ratio was 12.21 percent (low), fiscal decentralization 9.6 percent (very poor), routine capacity 10.72 percent (very poor), and fiscal dependency 85.97 percent (very high). These results indicate that fiscal autonomy in Baubau City has not been substantively realized. Institutional weaknesses limited human resources, low taxpayer compliance, and the underuse of digital systems exacerbate the situation. Strengthening fiscal institutions, updating tax databases, adopting digital technology, and optimizing sectors such as tourism, maritime services, and regional trade are necessary to improve fiscal independence and achieve sustainable regional development.
Co-Authors Ahmad Juanda K Drammeh, Lamin Masiyah Kholmi Rachman Wahid, Faishal Rizki Febriani