e-Journal PKN STAN (Politeknik Keuangan Negara Sekolah Tinggi Akuntansi Negara)
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EKSPLORASI KELAYAKAN USAHA DESA WISATA
Full text linkTujuan program pengabdian kepada masyarakat ini adalah menyusun kajian pemetaan potensi dan peluang usaha BUM Desa. Program pengabdian ini telah berhasil dan mendapatkan output sesuai dengan tujuannya. Kegiatan pengabdian ini telah dilaksanakan sesuai dengan tahapannya, yaitu Focus Group Discussion (FGD), observasi, dan pendampingan. Hasil FGD adalah memetakan masalah dan prioritas pennyelesaian masalah. Observasi menghasilkan temuan kondisi bentang alam dan potensi serta tantangan konsep desa wisata di Desa Janaka. Pandampingan menghasilkan buku potensi dan peluang usaha BUMDesa Janaka.Tujuan program pengabdian kepada masyarakat ini adalah menyusun kajian pemetaan potensi dan peluang usaha BUM Desa. Program pengabdian ini telah berhasil dan mendapatkan output sesuai dengan tujuannya. Kegiatan pengabdian ini telah dilaksanakan sesuai dengan tahapannya, yaitu Focus Group Discussion (FGD), observasi, dan pendampingan. Hasil FGD adalah memetakan masalah dan prioritas pennyelesaian masalah. Observasi menghasilkan temuan kondisi bentang alam dan potensi serta tantangan konsep desa wisata di Desa Janaka. Pandampingan menghasilkan buku potensi dan peluang usaha BUMDesa Janaka
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN TARIF LAYANAN PADA BADAN LAYANAN UMUM PENGELOLA WISATA
Full text linkKegiatan pengabdian masyarakat ini bertujuan meningkatkan kapasitas sumber daya manusia (SDM) Badan Layanan Umum (BLU) Museum dan Cagar Budaya (MCB) dalam penyusunan tarif layanan berdasarkan biaya satuan (unit cost). MCB merupakan BLU yang bertugas mengelola kawasan wisata candi. BLU ini merupakan BLU yang baru berdiri sehingga perlu melakukan penyusunan tarif layanan atas jenis layanan yang diberikan. Selain itu, sebagian besar sumber daya manusia yang dimiliki tidak mempunyai pemahaman akuntansi dan keuangan yang memadai. Kegiatan ini dilakukan dalam beberapa tahapan mulai dari penggalian data, pelatihan SDM, sampai dengan pendampingan penyusunan tarif layanan. Tahapan-tahapan tersebut dilaksanakan dengan metode ceramah, diskusi, observasi, wawancara, focus grup discussion (FGD), dan pendampingan secara luring maupun daring. Kegiatan ini telah berhasil dilaksanakan dengan menghasilkan usulan tarif layanan yang disusun oleh mitra dan tim pengabdian sebagai pendamping. Melalui kegiatan ini diharapkan BLU mampu secara mandiri menyusun dan memperbaiki tarif layanan sesuai dengan kondisi yang akan mereka hadapi di masa yang akan datang.
Kata kunci: Badan Layanan Umum, Tarif Layanan, Unit CostKegiatan pengabdian masyarakat ini bertujuan meningkatkan kapasitas sumber daya manusia (SDM) Badan Layanan Umum (BLU) Museum dan Cagar Budaya (MCB) dalam penyusunan tarif layanan berdasarkan biaya satuan (unit cost). MCB merupakan BLU yang bertugas mengelola kawasan wisata candi. BLU ini merupakan BLU yang baru berdiri sehingga perlu melakukan penyusunan tarif layanan atas jenis layanan yang diberikan. Selain itu, sebagian besar sumber daya manusia yang dimiliki tidak mempunyai pemahaman akuntansi dan keuangan yang memadai. Kegiatan ini dilakukan dalam beberapa tahapan mulai dari penggalian data, pelatihan SDM, sampai dengan pendampingan penyusunan tarif layanan. Tahapan-tahapan tersebut dilaksanakan dengan metode ceramah, diskusi, observasi, wawancara, focus grup discussion (FGD), dan pendampingan secara luring maupun daring. Kegiatan ini telah berhasil dilaksanakan dengan menghasilkan usulan tarif layanan yang disusun oleh mitra dan tim pengabdian sebagai pendamping. Melalui kegiatan ini diharapkan BLU mampu secara mandiri menyusun dan memperbaiki tarif layanan sesuai dengan kondisi yang akan mereka hadapi di masa yang akan datang.
Kata kunci: Badan Layanan Umum, Tarif Layanan, Unit Cos
CLICK WISELY: EDUCATING CHILDREN FOR A SAFE AND HEALTHY INTERNET EXPERIENCE
Full text linkThe topic of community service on safe and healthy internet education was chosen due to the increasing internet access among children, which presents potential risks such as cyberbullying and misuse of personal data. Early education on internet safety is essential to helping children understand how to protect themselves in the digital world. The objective of this program is to enhance elementary school students' understanding of wise and safe internet use. The method employed includes educational games in the form of interactive quizzes, discussions, and direct explanations for each scenario, designed to actively and enjoyably engage students. At the beginning of the activity, students take a pre-test to assess their initial understanding, followed by interactive education. A post-test is conducted afterward to evaluate learning outcomes. The results indicate a significant improvement in understanding, with the average pre-test score of 25.33% rising to 74.67% in the post-test. This suggests that interactive and enjoyable methods are effective in enhancing students' comprehension. This game-based internet safety education model could serve as a model for other schools to promote healthy digital literacy from an early age.
Keywords: Safe Internet Education, Children's Digital Literacy, Online Safety, Interactive Games, Community Servic
Analisis Faktor Yang Memengaruhi Penggunaan Mata Uang Lokal Dalam Perdagangan Antara Indonesia, Malaysia, Dan Thailand
Full text linkThe Local Currency Settlement (LCS) is widely used in trade between countries in the ASEAN region. However, not all collaborations use this method. This research will analyze several factors that influence the LCS by using qualitative methods. The research was localized in three countries: Indonesia, Malaysia, and Thailand. The results show that there are influencing factors such as dollarization effects, and economic and political benefits for countries implementing LCS. It turns out that the LCS also has shortcomings, such as no guarantee of political stability between cooperating countries and an unavoidable trade balance deficit. The advantages and disadvantages of LCS are proportional to its application. There needs to be increased cooperation between countries implementing LCS and stricter regulations to minimize potential losses in the transactions
RETHINKING RETIREMENT: IMPLICATIONS OF EXTENDED PENSION STATUTORY AGE ON ELDERLY HEALTH AND LABOR DYNAMICS IN INDONESIA
Full text linkThis study examines Indonesia's current policy of increasing the Pension Statutory Age (PSA), focusing on its potential impact on labour dynamics, particularly health, fairness, and inclusivity. Utilising quantitative methods and multiple regression analysis on data from Indonesia's National Labor Force Survey (SAKERNAS) for Q1 2022, it is found that age-based decisions do not significantly affect the health of elderly workers, whether they continue working post-retirement or fall into pension-eligible or precarious employee categories. However, challenges include establishing direct causation, incomplete consideration of the COVID-19 pandemic's influence, and a limited understanding of seniors' motivations for working beyond the retirement age. Practical implications include the necessity for clear retirement age guidelines, strengthened social safety nets for vulnerable seniors, and further extension of Indonesia's retirement age to 65. This study provides a scientific basis for understanding the extended work life of older adults in Indonesia, offering original insights into the impact of extended working life on senior workers' health
GUYS, DO YOU THINK MANDATORY SPENDING ON EDUCATION AND HEALTH FUNCTIONS IN INDONESIA IS EFFICIENT?
Full text linkThis research aims to obtain an overview of the relative efficiency and productivity change in government spending in the education and health sector in 34 provinces in Indonesia during 2018-2022. The research uses Data Envelopment Analysis method in testing efficiency and Malmquist Index in testing productivity change during the period. The findings in this research show that there are only two provinces that can maintain their efficiency in the education and health sector. The education sector has an average efficiency value that is greater than the health sector. There is a gap between provinces located in Java that have greatest average of efficiency score with other provinces mainly located in Sulawesi, Maluku, and Papua that have lowest score. The greatest potential for improvement in both sectors lies in the efficiency of spending originating from the Regional Revenue and Expenditure Budget (APBD). Through further analysis using the Malmquist Index, it was found that there was an increase of productvity in the education sector while the efficiency decrease. In health sector the productivity is decrease while the efficiency is increase. There are only four provinces that have efficiency and productivity change score above the national averag
HOUSING POLICY IN INDONESIA, A STRUCTURED REVIEW
Full text linkIndonesia's constitution mandates the Government to fulfil citizens' rights, including providing decent housing, work and living, obtaining health services, and also the right to social security, which enables their full development as human beings with dignity (UUD 1945 amendment, 1999). The presence of the government in this case is crucial to intervening in the housing market from both the supply and demand sides to provide adequate housing for all Indonesian people. This research aims to provide an overview of housing policy in Indonesia. It will synthesize several housing sector policies from global practices and their implementation in various countries. Additionally, it will draw lessons from housing policy implementation in Singapore, with the aim of identifying policy gaps in the current Indonesian Government's housing policy. In conclusion, this article aims to establish an ideal framework for developing housing sector policies in Indonesia. This framework comprises well-defined objectives, strategies, mandates, and authority and governance structures based on previous identification results
ACCOUNTABILITY IN PUBLIC SECTOR SUSTAINABILITY REPORT
Full text linkThe regulations pertaining to the execution of social and environmental responsibility, also known as sustainability, primarily govern the corporate sector. When it comes to implementing public accountability, the government has a responsibility to furnish information in order to meet the public's entitlements, specifically the entitlement to knowledge, the entitlement to be informed, and the entitlement to have their desires acknowledged. Mostly, sustainability reports was made by corporates company but in this research, we examine accountability in public sector sustainability report. Stakeholder’s Theory and Legitimacy Theory was using in this research. This research using descriptive analysis. This article is a conceptual piece that explores the relationship between accountability and sustainability reporting in the public sector. The focus of this study is the 2020 BPK Sustainability Report. The sustainability report encompasses several principal. The significance of the research findings. The BPK has revealed all of the principles outlined in the GRI Standards
ANALYSIS OF SOLAR RENEWABLE ENERGY DEVELOPMENT IN ENERGY PERSPECTIVE IN INDONESIA: PRISMA (PREFERRED REPORTING ITEMS FOR SYSTEMATIC REVIEW AND META-ANALYSIS)
Full text linkIndonesia, as the world's largest archipelagic nation, faces significant challenges in meeting its growing energy needs while reducing its dependence on fossil fuels. Solar energy offers great potential as a renewable energy source, but its implementation still faces various obstacles. This study aims to conduct a systematic and comprehensive review of the development of solar renewable energy in Indonesia, identify the key factors influencing its adoption, and analyze related policies and strategies. Using the PRISMA method, this study conducted a systematic review of the literature published in the last 10 years. Searches were carried out on national and international journal databases such as Scopus, Web of Science, IEEE Xplore, and SINTA. Data are extracted and analyzed using narrative synthesis and, where possible, meta-analysis. This review identifies key trends in solar energy research in Indonesia, including technological developments, government policy impacts, implementation challenges, and economic and environmental benefits. The analysis shows a significant increase in the adoption of solar energy, but there is still a gap between potential and realization. Factors such as incentive policies, network infrastructure, and public awareness were found to have a crucial role in solar energy development. Although Indonesia has great potential for solar energy, its implementation still faces various challenges. This research highlights the importance of a holistic approach that considers technical, economic, policy, and social aspects in the development of solar energy. Policy recommendations and future research directions are proposed to optimize the use of solar energy in Indonesia's energy transition.
Implementasi Inovasi E-Perjadin terhadap Tata Kelola Perjalanan Dinas di Lingkungan Kementerian Keuangan
Full text linkThis study aims to analyze the implementation of the electronic official travel system (e-Perjadin) innovation in the Ministry of Finance using Everett M. Rogers' diffusion of innovation theory. The e-Perjadin system was designed to enhance efficiency, transparency, and accountability in managing official travel, which was previously handled manually. A qualitative descriptive method was employed to understand the adoption process, challenges, and impacts on state financial governance. The findings indicate that e-Perjadin aligns with the attributes of innovation diffusion theory: relative advantage in efficiency and accountability, compatibility with bureaucratic reform values, complexity mitigated through training, trialability enabling system improvements, and observability of benefits such as reduced administrative time and simplified audits. However, challenges remain in user adaptation and infrastructure readiness. Recommendations include continuous training, technological infrastructure enhancements, and feature development to further improve efficiency. The success of e-Perjadin is expected to serve as a digital transformation model for other government agencies