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All Journal Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Nur Aisyah
Universitas Muhammadiyah Pekajangan Pekalongan
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Veterinary

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Pengaruh Pad, Dana Perimbangan dan Belanja Modal Terhadap Kinerja Keuangan dan Ukuran Pemda Sebagai Moderasi Studi Kasus pada Pemerintah Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2021 Sampai dengan 2023 Nur Aisyah; Sobrotul Imtikhanah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9644

Abstract

This study aims to analyze and empirically verify the influence of Local Revenue, Fiscal Equalization Funds, and Capital Expenditure on Local Government Financial Performance, as well as to examine the moderating effect of Local Government Size. The population in this study includes 29 districts and 6 cities in Central Java Province, with an analysis period of three years from 2021 to 2023. The data used were obtained from the Budget Implementation Reports and Balance Sheets of the regencies and cities in Central Java Province for the years 2021 to 2023. The analysis methods applied were Multiple Regression Analysis and Reduced Regression Analysis. The results of the study indicate that Local Government Revenue and Capital Expenditure have a partial influence on Financial Performance, while Fiscal Equalization Funds do not have an influence. Additionally, the Size of Local Government moderates the influence of Capital Expenditure on Financial Performance, but does not moderate the influence of Local Government Revenue on Financial Performance.
Optimasi Manajemen SDM melalui Implementasi Aplikasi Rekapitulasi Kehadiran dan Penggajian Otomatis di Go Barbershop Fenilinas Adi Artanto; Ahmad Khambali; Nur Aisyah; Arzal Rinaldi; Meilinda Dwi Asih
ABDIKAN: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 5 No. 2 (2026): Mei 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdikan.v5i2.7918

Abstract

The Community Service Program aims to optimize Human Resources (HR) management through the implementation of an automated attendance and payroll recapitulation application at Go Barbershop. The main problem faced by partners is the manual attendance recording and salary calculation process, which has the potential to cause inefficiency, recording errors, and delays in reporting. The implementation method for this activity includes discussion and validation of partner needs, training and system implementation, as well as mentoring and optimization of application use. Evaluation was conducted using pre-test and post-test instruments to measure participant understanding. The results showed that the developed application was able to improve work efficiency and accuracy in managing attendance and payroll data. This was indicated by an increase in the average participant understanding from 20% in the pre-test to 94% in the post-test, an increase of 76%. In addition, the integrated system was able to minimize recording errors and expedite the reporting process. Supporting factors for the activity's success were the simple application design and a hands-on training approach. Thus, the application implementation proved effective in supporting the digital transformation of SHM management in MSMEs, especially in the barbershop or hairdressing service sector.
Co-Authors Ahmad Khambali Arzal Rinaldi Fenilinas Adi Artanto Meilinda Dwi Asih Sobrotul Imtikhanah