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All Journal Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Al Dzahab
Wicaksana, Fandi Galang
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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STRATEGI PEMILIHAN USAHA DAN INOVASI DALAM MENINGKATKAN KAPASITAS PEREKONOMIAN DESA MELALUI BADAN USAHA MILIK DESA Listyawati, Reni; Wicaksana, Fandi Galang; Syafwan Lysander, Mohammad Ahyar; Abu, Ifaldus; Dewi, Wahyu Prastika
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

BUMDes merupakan salah satu wujud pelaksanaaan undang-undang Desa, yang menjadikan desa sebagai ujung tombak pembangunan. Pemanfaatan potensi desa memberikan manfaat dan kepentingan bagi masyarakat untuk mencapai keejahteraan hidup warga setempat. Potensi awal tersebut adalah pengembangan BUMDes (Badan Usaha Milik Desa) yang dijadikan sebagai penggerak ekonomi desa. Namun seiring dengan berjalan waktu tidak sedikit beberapa desa yang mengalami kegagalan dalam menjalankan usahanya, hal tersebut dikarenakan masih minimnya kemampuan sumber daya manusia yang ada dalam mengelola BUMDes. Kegiatan Abdi Masyarakat (Abdimas) ini bertujuan untuk mengetahui strategi inovasi BUMDes dalam pendayagunaan potensi ekonomi daerah dengan berbagai macam jenis potensi sebagai bentuk peningkatan perekonomian desa serta mampu memberikan sumbangan bagi pendapatan asli desa. Metode yang digunakan adalah metode pemberdayaan masyarakatdengan teknik pemberian pengetahuan melalui ceramah penyampaian ilmu, kemudian diskusi dengan Focus Group Discussion (FGD) untuk menemukan masalah yang dihadapi desa. Abdimas ini berhasil mengidentifikasi permasahan yang dihadapi BUMDes, dan mencoba mencari solusi yang tepat sesuai arah yang disampaikan narasumber. Hasil yang diperoleh dari kegiatan ini adalah meningkatnya pemahaman mengenai keuangan desa dan kekuatan serta kelemahan yang dimiliki oleh BUMDes Kragilan, Gantiwarno, Klaten. Sehingga kelak BUMDes dapat dikelola dengan lebih baik.
Kelemahan Implementasi Penganggaran Berbasis Kinerja di Indonesia: Scoping Review Fauziah, Rischa Inung; Rachmawati, Desiana; Wicaksana, Fandi Galang; Widayati, Wiwik; Hidayat, Taufiq
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18114

Abstract

This study aims to identify the main obstacles in the implementation of performance-based budgeting (PBB) in the Indonesian public sector using a scoping review approach through the PRISMA framework. A literature review covering the period 2020–2024 reveals that although PBB has been promoted as a public financial reform instrument to enhance accountability, efficiency, and effectiveness in budget management, its implementation still faces significant challenges. The key obstacles include: (a) performance indicators that are predominantly output-oriented rather than outcome-oriented, (b) inefficiencies arising from the mismatch between planning and realization, (c) limited availability of performance data and non-integrated information systems, (d) insufficient human resource capacity in designing and evaluating performance-based budgets, and (e) bureaucratic organizational culture that remains spending-oriented and subject to political intervention. The findings also highlight several enabling factors for successful PBB implementation, namely competent human resources, organizational commitment, a functioning reward and punishment system, and managerial support in providing adequate infrastructure. Therefore, the refinement of PBB can be achieved through continuous human resource training, the application of performance-based reward and punishment, the strengthening of information technology infrastructure, organizational cultural transformation towards a result-oriented approach, and transparent, data-driven evaluation. These findings are expected to provide both theoretical and practical contributions to improving PBB practices in Indonesia and to enrich the literature on public financial management. Keywords: Performance-Based Budgeting, Implementation Barriers, Accountability, Budget Efficiency, Human Resources, Organizational Culture
Local Specialty Product Innovation of Tilapia Fish Nugget “Spirunila” through the Empowerment of Karangtaruna Pemuda Mudi Gabahan (PMG) and Persons with Disabilities in Mulur Village Setyarini, Agung; Widati, Sari; Bumi, Salsabila Amalia Putri; Wicaksana, Fandi Galang; Ramadhan, Sangga Rizki; Safitri, Annisa Nur
Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Vol. 25 No. 2 (2025)
Publisher : LP2M of Institute for Research and Community Services - UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/dms.v25i2.29032

Abstract

This community service program responds to the underutilization of tilapia production in Mulur Village, Sukoharjo, where limited product diversification constrains economic growth. The program introduced Spirunila, a fortified tilapia-based product, while empowering the PMG Youth Organization and persons with disabilities through an Inclusive Joint Business Group (KUBA). The Participatory Learning System (PALS) was implemented to deliver capacity-building activities in production technology, entrepreneurship, and digital marketing. Program effectiveness was evaluated using pre- and post-test questionnaires on seven indicators, which were analyzed using a Paired Sample t-Test, N-Gain Score, and Cohen’s d. The results showed statistically significant improvements (p < 0.001), high learning gains (N-Gain category: High), and substantial effect sizes (d > 1.97), demonstrating strong behavioral and capability transformation among partners. Institutional strengthening ensures sustainability through shared production governance and digital market expansion. The findings confirm that inclusive innovation in community-based fish processing can enhance rural economic diversification and reinforce village tourism competitiveness.
Pertumbuhan Aset, Capital Expenditure dan Struktur Aset Serta Pengaruhnya Terhadap Kinerja Aset BUMN Rachmawati, Desiana; Fauziah, Rischa Inung; Wicaksana, Fandi Galang
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18122

Abstract

BUMN as a state-owned company is required to be managed transparently and responsibly, including in the utilization of assets. Furthermore, this study aims to provide a comprehensive understanding of the determinants of increasing BUMN asset performance with a focus on asset growth, capital expenditure and asset structure. Quantitative methods were determined to process data and analysis using the SEM-PLS model. The predictor variables used are asset growth (AGR), capital expenditure (CAPEX) and asset structure (STRA) with the dependent variable being asset performance (APERF). Secondary data is used in the form of audited financial reports and annual reports from 27 BUMN for the period 2022 to 2024. The research results show that AGR has a positive and significant influence on APERF, while CAPEX and STRA do not have a significant influence on APERF. The more the company's AGR increases, the better the APERF will be. Effectively managed AGR will encourage efficient use of resources, strengthen financial conditions and create greater added value. Meanwhile, CAPEX cannot directly determine the level of effectiveness of asset performance as a whole. STRA is not a key factor in increasing APERF, but only acts as a component that must be supported by the company's managerial capacity and operational strategy. Keyword: BUMN, asset growth, asset performance, asset structure, capital expenditure
Performance-Based Budgeting and Regional Financial Performance: The Role of Productive Expenditure and Accountability Fauziah, Rischa Inung; Wicaksana, Fandi Galang; Rachmawati, Desiana; Jannah, Richatul; Lungit, Kurniana Sandra
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5870

Abstract

Purpose: This study examines the relationship between Performance-Based Budgeting (PBB) and regional financial performance, with a particular focus on the role of productive expenditure and accountability. Design/Methodology/Approach: This research adopts a quantitative approach using panel data from 33 local governments in Central Java Province over the period 2022–2024, resulting in 99 observations. Productive expenditure is used as a proxy for outcome-oriented budget allocation, while accountability is measured using the Government Institution Performance Accountability System (SAKIP) score. Data were analyzed using panel regression techniques. Findings: The results reveal that productive expenditure has a significant negative effect on regional financial performance, indicating that increased allocation toward capital or outcome-based spending does not necessarily improve financial outcomes due to inefficiencies in budget execution, particularly in procurement processes. In contrast, accountability, as proxied by SAKIP scores, does not show a significant effect, suggesting that accountability practices remain largely procedural rather than performance-driven. Additionally, government size as a control variable has a significant positive impact on financial performance. Research Implications: These findings highlight the need for local governments to strengthen managerial capacity, improve budget execution mechanisms, and enhance substantive accountability practices to ensure that performance-based budgeting achieves its intended outcomes.
Co-Authors Abu, Ifaldus Agung Setyarini Bumi, Salsabila Amalia Putri Dewi, Wahyu Prastika Fauziah, Rischa Inung Listyawati, Reni Lungit, Kurniana Sandra Rachmawati, Desiana Ramadhan, Sangga Rizki Richatul Jannah Safitri, Annisa Nur Taufiq Hidayat Widati, Sari Wiwik Widayati