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All Journal Procuratio : Jurnal Ilmiah Manajemen Santri: Journal of Student Engagement
Andi Zulkarnain
Politeknik Negeri Ujung Pandang
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Penyuluhan Strategi Keuangan Badan Usaha Milik Desa (Bumdes) dari Konsep Dasar Hingga Implementasi di Desa Sopuraa A. Musyarrafah Vetriyani; Anshar; Andi Zulkarnain; Abd Haris; Hilda Novitasari; Zulkifli
Santri : Journal of Student Engagement Vol. 5 No. 1 (2026): Santri : Journal of Student Engagement
Publisher : Universitas Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/santri.v5i1.2330

Abstract

The development of rural economies requires strengthening the governance of Village-Owned Enterprises (BUMDes) to be accountable, transparent, and sustainable. Desa Sopuraa has established a BUMDes to manage local potential in the agricultural sector and opportunities related to nickel mining. However, the management capacity of the administrators in financial management is still limited, resulting in suboptimal business performance. This Community Service Program aims to enhance the capacity of BUMDes Sopuraa's administrators through a series of outreach, practical workshops, case study discussions, and technical assistance over six months. The program's materials cover basic financial management concepts and strategies, the preparation of annual budgets (RAB), cash bookkeeping, simple financial reporting, and the application of principles of accountability and transparency. The main outputs include a BUMDes financial strategy module, planning and reporting documents (annual RAB, bookkeeping formats, and quarterly/annual report templates), and a report on the activities carried out. The targeted impact includes improving financial literacy among administrators, implementing a simple but effective record-keeping system (both manual and digital), changing management practices towards data-driven decision-making, and increasing public trust through standardized reporting practices. This program is expected to serve as a model for structured support to strengthen other BUMDes with similar characteristics.
PREFERENSI WISATAWAN MILENIAL: PENGARUH DAYA TARIK PANTAI TAMBORASI DAN FASILITAS WISATA TERHADAP KEPUTUSAN BERKUNJUNG Isalman Isalman; Endro Sukotjo; Andi Zulkarnain
Procuratio : Jurnal Ilmiah Manajemen Vol. 14 No. 2 (2026): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v14i2.5958

Abstract

The development of the tourism sector continues to be a concern for various stakeholders because it contributes to regional economic growth and encourages the development of various business activities in the surrounding area. This study aims to analyze the influence of tourist attractions and tourist facilities on the visiting decisions of millennial tourists at Tamborasi Beach. The study used a quantitative approach with a causal associative research design. The study sample consisted of 95 millennial tourists selected using an accidental sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS software after meeting the instrument's validity and reliability tests. The results indicated that tourist attractions had a positive and significant effect on visiting decisions, while tourist facilities had a positive but insignificant effect on those decisions. These findings indicate that millennial tourists' decisions to visit Tamborasi Beach are more influenced by the uniqueness and attractiveness of the destination than by the availability of tourist facilities. Therefore, destination managers and stakeholders need to maintain the superiority of tourist attractions and improve the quality and relevance of facilities according to the needs and preferences of millennial tourists. Pengembangan sektor pariwisata terus menjadi perhatian berbagai pemangku kepentingan karena berkontribusi terhadap pertumbuhan ekonomi daerah dan mendorong berkembangnya berbagai aktivitas usaha di sekitarnya. Penelitian ini bertujuan untuk menganalisis pengaruh daya tarik wisata dan fasilitas wisata terhadap keputusan berkunjung wisatawan milenial di Pantai Tamborasi. Penelitian menggunakan pendekatan kuantitatif dengan desain penelitian asosiatif kausal. Sampel penelitian berjumlah 95 wisatawan milenial yang dipilih menggunakan teknik accidental sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS setelah memenuhi uji validitas dan reliabilitas instrumen. Hasil penelitian menunjukkan bahwa daya tarik wisata berpengaruh positif dan signifikan terhadap keputusan berkunjung, sedangkan fasilitas wisata berpengaruh positif namun tidak signifikan terhadap keputusan berkunjung. Temuan ini mengindikasikan bahwa keputusan wisatawan milenial untuk berkunjung ke Pantai Tamborasi lebih dipengaruhi oleh keunikan dan daya tarik destinasi dibandingkan dengan ketersediaan fasilitas wisata. Oleh karena itu, pengelola destinasi dan pemangku kepentingan perlu mempertahankan keunggulan daya tarik wisata serta meningkatkan kualitas dan relevansi fasilitas sesuai dengan kebutuhan dan preferensi wisatawan milenial.
Co-Authors A. Musyarrafah Vetriyani Abd Haris Anshar Endro Sukotjo Hilda Novitasari Isalman, Isalman Zulkifli