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The Influence of Regional Original Revenue (PAD) And Balancing Funds on Capital Expenditure Budget in Kupang Regency: The Influence of Regional Original Revenue (PAD) And Balancing Funds on Capital Expenditure Budget in Kupang Regency Fanggidae, Enjelina; Tomasowa, Thobias E. D.; Wulandari, Agusta A.; Junias, Donny T.S.
Journal of Practical Management Studies Vol. 3 No. 1 (2025): JPMS - March (2025)
Publisher : CV. Jala Berkat Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61106/jpms.v3i1.37

Abstract

Theregional budget includes the basis for financial budgeting which is implemented for public services or the Regional Revenue and Expenditure Budget (APBD). The regional budget and expenditure is a detailed list of regional income and expenditure in one year which consists of various components such as Regional Original Income (PAD) and Balancing Funds including General Allocation Funds (DAU) and so on as well as expenditures which include various expenditures such as capital expenditure.OriginalRegional Income is a source of regional revenue that comes from the region itself based on its capabilities. Balancing funds are funds sourced from the State Revenue and Expenditure Budget (APBN) which are allocated to regions to fund regional needs in the context of implementing decentralization. Capital Expenditures are budget expenditures for the acquisition of fixed assets and other assets that provide benefits for more than one accounting period.Thisresearch uses quantitative research methods, with research results that Original Regional Income (PAD) has a positive effect on the capital expenditure budget. Balancing funds have a positive effect on the capital expenditure budget. Regional Original Income (PAD) and Balancing Funds have a positive effect on the capital expenditure budget in Kupang Regency.
Promoting Clean Tourism and Waste Management Education at Paradiso Beach Kupang Batilmurik, Ridolof; Fanggidae, Jappy P; Noach, Robert M; Ringa, Maria; Benu, Yessi S; Nurdin, Hairil; Dewiaty, Irmina L; Fanggidae, Enjelina
Jurnal Pengabdian dan Pemberdayaan Banyuwangi (Jurnal Abdiwangi) Vol 2 No 2 (2025): Jurnal Abdiwangi
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Negeri Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57203/abdiwangi.v2i2.2025.70-79

Abstract

Paradiso Beach, located in Oesapa Barat Subdistrict, Kupang, holds significant potential as a leading tourist destination. However, inadequate environmental management—particularly concerning waste management—remains a major challenge. This Community Service Program (PKM), conducted by the Department of Business Administration at the State Polytechnic of Kupang, aims to raise public awareness of the importance of waste management, improve the quality of tourism services, and empower micro-enterprises through the utilization of recycled waste. This initiative contributes to enhancing environmental quality and the economic well-being of communities surrounding Paradiso Beach. The results of this community service activity show that educational and outreach programs involving more than 100 participants successfully enhanced public understanding of environmentally friendly waste management. Approximately 75% of participants demonstrated behavioral changes in waste disposal and segregation. The program also facilitated the establishment of three environmental awareness groups and provided training on recycling-based waste management, which led to the creation of economically valuable products. As a result, the cleanliness of Paradiso Beach improved significantly, with a 40% reduction in waste and an 85% increase in visitor satisfaction. Moreover, three micro-enterprises based on recycled materials were established and began marketing their products to the local market. These activities demonstrate that a participatory approach can effectively raise environmental awareness and promote local economic development through sustainable waste management