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Jurnal Publikasi Manajemen Informatika
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28089359     EISSN : 28089014     DOI : 10.55606
Core Subject :
Jurnal Publikasi Manajemen Informatika merupakan Jurnal ilmiah sebagai bentuk pengabdian dalam hal bidang Manajemen Informatika, Manajemen Perdagangan dan bidang terkait lainnya. Jurnal Publikasi Manajemen Informatika diterbitkan oleh Lembaga Pengembangan Kinerja Dosen. Redaksi mengundang para proposional dari dunia usaha, pendidikan dan peneliti untuk menulis mengenai perkembangan ilmu dibidang yang berkaitan dengan Manajemen Informatika.
Arjuna Subject : -
Articles 253 Documents
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ANALISIS PENERAPAN FUNGSI-FUNGSI MANAJEMEN DALAM MENINGKATKAN EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA DESA DI DESA LAWA-LAWA KECAMATAN HILISERANGKAI
Jurnal Publikasi Manajemen Informatika Vol. 5 No. 2 (2026): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v5i2.6963

Abstract

This study aims to analyze the implementation of management functions in improving the effectiveness and efficiency of Village Fund management in Lawa- Lawa Village, Hiliserangkai District, Nias Regency. The research background is based on issues arising in Lawa-Lawa Village, such as low community participation in planning, discrepancies between plans and realization, limited capacity of village officials, and weak monitoring systems. This research employs a qualitative approach with a descriptive method, using data collection techniques including interviews, observations, and documentation, which were then analyzed using the interactive model through the stages of data collection, data reduction, data display, and conclusion drawing. The results show that procedurally, the implementation of the four management functions has been carried out in accordance with regulations, but in substance, weaknesses remain. The conclusion of this study is that the implementation of management functions in Lawa-Lawa Village has made a positive contribution to Village Fund management but has not been fully optimized in enhancing effectiveness and efficiency. The inhibiting factors include low community participation, limited capacity of village officials, and weak monitoring systems. The researcher recommends improving human resource capacity, strengthening community participation mechanisms, and implementing more transparent and accountable internal monitoring systems.
ANALISIS IMPLEMENTASI PSAK 72 DALAM PENGAKUAN PENDAPATAN PADA INDUSTRI REAL ESTATE: STUDI KOMPARATIF BSDE DAN PWON
Jurnal Publikasi Manajemen Informatika Vol. 5 No. 2 (2026): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v5i2.6967

Abstract

This study aims to analyze and compare the implementation of PSAK 72 (Revenue from Contracts with Customers) in the real estate industry, focusing on PT Bumi Serpong Damai Tbk (BSDE) and PT Pakuwon Jati Tbk (PWON) for the 2025 fiscal year. The study employs a descriptive qualitative approach with a comparative method using content analysis of consolidated financial statements and notes to financial statements. The findings reveal that BSDE consistently recognizes revenue at a point in time, particularly upon the transfer of control when property units are handed over to customers. The main challenge lies in determining the existence of significant financing components arising from installment payment schemes. In contrast, PWON exhibits greater complexity due to the coexistence of revenue streams from property sales and rental activities, requiring separation between PSAK 72 and PSAK 73 implementation. Furthermore, both companies identify revenue recognition as a Key Audit Matter, highlighting the significant judgment required in assessing control transfer. This study concludes that although both entities apply the same accounting standard, differences in business models and asset portfolios lead to varying implementation complexities and managerial considerations. The findings contribute to a better understanding of revenue recognition practices in the property sector and provide insights for improving financial reporting transparency..
IMPLEMENTASI FUNGSI MANAJEMEN DALAM PELAKSANAAN PROGRAM PEMERINTAH DESA OMBOLATA KECAMATAN GUNUNGSITOLI IDANOI
Jurnal Publikasi Manajemen Informatika Vol. 5 No. 2 (2026): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v5i2.6985

Abstract

This study aims to analyze the implementation of management functions in the execution of government programs in Ombolata Idanoi Village, Gunungsitoli Idanoi District. The research focuses on four key management functions: planning, organizing, actuating, and controlling, as well as the supporting and inhibiting factors in their implementation. A qualitative approach was employed, using interviews, observations, and documentation with the village head, village officials, and community members as data sources. The findings reveal that program planning was conducted through village meetings, yet community participation remained low. Organizing was carried out based on the established structure, but limited human resources and budget constraints posed major challenges. The implementation of physical programs, such as road and health facility development, was successful due to strong community cooperation. However, non-physical programs such as economic empowerment were less effective. Control functions were mostly administrative and lacked active community involvement. The main supporting factors included village funds, community solidarity, and technical support from the city government, while inhibiting factors involved budget limitations, inadequate human resources, low community participation, and weak socialization. This study highlights the importance of optimizing management functions to enhance the effectiveness of village government programs.

Page 26 of 26 | Total Record : 253

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