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Membedah Mekanisme Perencanaan Keuangan Desa:Antara Regulasi, Praktik Teknis, dan Realitas Lapangan di Desa Pakusari Ulfi Maratul Azizah; Vanisa Nia Nur Ramadhani; Fanesya Sintya Bella; Siti Anisa; Oryza Ardhiarisca; Prillinaya Yudhistira
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.107

Abstract

This research aims to analyze the financial management planning process of Pakusari Village and assess its conformity with the provisions of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research uses qualitative methods with a case study approach. Data was obtained through in-depth interviews, observation and documentation with the main informants, namely KAUR Finance and KAUR Pakusari Village Planning. The results of the research show that the financial management planning of Pakusari Village is in accordance with Permendagri Number 20 of 2018 and is carried out in a participatory, transparent and accountable manner, including in terms of document adjustments to regulations. Obstacles such as delays in proposals can be overcome through coordination with village officials. However, it was found that there were duplicate tasks due to limited human resources in Pakisari village, where the preparation of the RPJMDes and RKPDes was mostly carried out by the Head of Finance. This finding shows that village governance is running well, but in terms of the division of tasks and effectiveness it still needs to be strengthened further. The limitation of this research lies in the fact that the object studied in this research only focuses on one village so the results cannot be generalized. Further studies can be carried out in other villages to provide results and a broader picture regarding the implementation of village financial planning
KESETARAAN GENDER DI DESA SUCI PANTI: CAPAIAN SUSTAINABLE DEVELOPMENT GOALS DAN TANTANGAN KULTURAL Rahma Rina Wijayanti; Oryza Ardhiarisca; Dessy Putri Andini; Avisenna Harkat; Adelia Eka Puspita Ansori; Muhammad Hanip; Siti Anisa
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.9467

Abstract

Gender equality is one of the main issues in achieving the Sustainable Development Goals (SDGs), especially in the fifth goal which emphasizes the importance of women's empowerment and equal rights between men and women. This study aims to understand gender equality in Suci Village, Panti District, Jember Regency which has been realized in various aspects such as education, health, economy, and social participation. This study uses a qualitative approach with data collection techniques through observation, interviews, and documentation. The results show that gender equality in Panti Suci Village has shown significant progress through the presence of the Women's Coalition, increased access to education and health, and the involvement of women in productive economic activities. However, patriarchal cultural challenges remain an obstacle that needs to be overcome to achieve more substantial equality.
Trashure as an ESG-Based Digital Innovation to Improve Community Welfare and Green Environment Sustainability Vina Fauzia Kartika; Nur Azizah Wandinia Ghozali; Siti Anisa; Rahma Rina Wijayanti; Oryza Ardhiarisca; Siska Aprilia Oktaviani
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2745

Abstract

Waste management in Indonesia remains a critical challenge for suistainable development, exacerbated by population growth and changing consumption patterns. Data from Ministry of Environtment and Forestry (KLHK) in 2024 shows that only 59.94% of 33.7 million tons of annual waste in properly managed, with the rest polluting rivers or being burned. Jember Regency, for instance, faces low public awareness, inadequate infrastructure, and limited economic value from domestic waste. This Study aims to address these issues by developing TRASHURE, an ESG-Based digital platform managed by Badan Usaha Milik Desa (BUMDes), to transform waste into suistainable investments. Using the prototype method, the research iteratively designed a web application through rapid feedback cycles with BUMDes and rural communities. Key features include waste collection tracking, an educational module, a marketplace for recycled products,and suistainability accounting. The prototype process involved three iterations, refining usability and functionality based on user input. Result demonstrate that TRASHURE enchances community participation, reduces environmental pollution, and supports Suistainable Development Goals (SDGs), particularly Goals 12 (Responsible Consumption) and 13 (Climate Action).
Model Pengelolaan Dana Desa untuk Mencapai Suistainable Development Goals di Desa Suci, Kecamatan Panti, Kabupaten Jember Oryza Ardhiarisca; Rahma Rina Wijayanti; Dessy Putri Andini; Avisenna Harkat; Adelia Eka Puspita Ansori; Muhammad Hanip; Siti Anisa
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2839

Abstract

SDGs is an international sustainable development program that was later adapted into the Village. SDGs in Indonesia with a context that has been adapted to villages in Indonesia. SDGs are ideals that villages, including Suci Village, aspire to realize. This is because the national development goal is to achieve the four pillars of the SDGs: social development, economic development, and legal development and governance. These four pillars are the oldest of the 17 aspects of the SDGs. This study aims to determine and map the village fund management model implemented by the Suci Village Government in realizing sustainable village development according to the four pillars of the SDGs. This research is a qualitative descriptive study. Data collection was conducted through interviews, documentation, and observation. The research informants were the village head, the head of financial affairs, and the village operator. Secondary data in this study were obtained from the RPJMDes, APBDes LRA, Village Profile. Data validity was tested by triangulating sources and methods. The results of the study indicate that village fund management in Suci Village is quite good. The programs planned in Suci Village are in line with the SDGs objectives. Likewise, the implementation of these activities has been very good. This is evidenced by the increase in the APBDes portion to support the SDGs which increased in 2024 from Rp381,642,500.00 to Rp735,934,000.00 in 2025. The implications of this study are expected to improve integration of Waste Bank-BUMDes, and pre-feasibility of PLTMH. The limitations of this study have not yet tested the outcomes of the programs planned and implemented by the Suci Village government