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All Journal Jurnal Eksis ETAM: Jurnal Pengabdian kepada Masyarakat
Amirudin Amirudin
Politeknik Negeri Samarinda
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DESKRIPSI LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA PEMERINTAH DAERAH KABUPATEN/KOTA DI KALIMANTAN TIMUR Muhammad Kadafi, SE., M.SA; Amirudin Amirudin
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

The purpose of this research is to describe the Realization Report of the Regional Government Revenue and Expenditure Budget District/Cities in East Kalimantan. The things described are the tax ratio, retribution ratio, PAD ratio, dependency ratio, and capital expenditure ratio. This study uses data from 2016-2020 in the form of a report on the Realization of the District/Cities Regional Budget (APBD) in East Kalimantan. The analytical tools used are APBD ratios. Successively the increase/decrease in income, expenditure, surplus/deficit, and financing in 2016 was 8.87%; 26.25%; 109.45%; and 73.83%. In 2017, the increase/decrease in income, expenditure, surplus/deficit, and financing were -14.53%, -11.50%, -146.60%, and 24.42%. In 2018 the increase in income, expenditure, surplus/deficit, and financing were 34.94%, 18.06%, 469.25%, and 2.93%. In 2019, the increase in income, expenditure, surplus/deficit, and financing were 16.60%, 21.45%, 181.07%, and 31.33%. Revenue in 2020 decreased by 4.17%, spending increased by 7.60%, deficit -143.47%, and financing decreased by 66.97%. Overall for the ratio of regional taxes, regional levies and PAD in 2016-2020, the highest ratio is owned by the Cities of Balikpapan, Samarinda, while the lowest is Mahakam Hulu District. All districts/cities in East Kalimantan have a high dependence on transfers from the central government as indicated by the regional dependency ratio. Capital expenditures still dominate district/cities expenditures in East Kalimantan. Keyword : APBD Report, APBD Ratio
MAPPING PENDAPATAN ASLI DAERAH (PAD) DAN PENGARUHNYA TERHADAP BELANJA MODAL DI KABUPATEN/KOTA PROVINSI KALIMANTAN TIMUR TAHUN 2014-2018 Ibrahim Musa; Amirudin Amirudin; Sucik Laela Umami
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

 The  purpose  of  this  research  is  to  analyze the effect  of  the  original  regional  income  (PAD)  on  Capital  Expenditure. The data used in this study are secondary data sourced from the 2014-2018 APBD Realization Report Documents issued by the Directorate General of Fiscal Balance. The analytical  method used is descriptive  statistics, K-Means, multiple  linear  regression. The results of this study are that there are 4 clusters that are formed, namely Cluster 1, there are 2 districts / cities with other potential that have high legitimate PAD, Cluster 2 there is 1 district / city with high potential of Separate Regional Wealth Management Results, Cluster 3 exists 6 Districts / cities with conditions that have very low PAD potential and Cluster 4 have 1 Regency / city with rich Regional Tax and Regional Retribution. The results of the next study were obtained by a constant value of 520031.075, determination coefficient (R2) of 0.188 or 18% with the results of the t-test showing that for X1 the t-value < t-table (0.52422 < 2.412) with sig. (0.60270 > 0.05), X2 obtained the value of t-count < t-table (-1.50343 < 2.412) with sig. (0.13971 > 0.05), X3 obtained a t-count value < t-table (0.38560 < 2.412) with sig. (0.70161 > 0.05), X4 obtained t-count value > t-table (2,97733 > 2,412) with sig. (0.00467 < 0.05) and the results of the F-test obtained by the value of f-count > f-table (3.83542 > 2.61) with the value of sig. (0,00914 < 0,05) means that simultaneously PAD has an effect on Capital Expenditures. Keywords: K-Means, PAD, Regional Wealth, Capital Expenditure
Pelatihan Penganggaran Bisnis Anggota Koperasi/UMKM di Kecamatan Samarinda Utara Kota Samarinda Muhammad Kadafi; Amirudin Amirudin
Jurnal ETAM Vol. 1 No. 1 (2021): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.123 KB) | DOI: 10.46964/etam.v1i1.243

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini adalah kelompok Koperasi/UMKM mampu menyusun penganggaran bisnis. Kemampuan ini bermanfaat bagi UMKM dalam mengembangkan usahanya maupun sebagai persyaratan untuk pembiayaan lembaga keuangan. Metode yang digunakan adalah dengan survey, wawancara (in-depth interview), observasi, studi kepustakaan, triangulasi sumber dan waktu serta melakukan pelatihan dengan metode ceramah, diskusi, assignment. Berdasarkan hasil evaluasi pre test dan post test terhadap peserta, kegiatan pengabdian masyarakat ini, peserta mampu menyusun anggaran penjualan, beban penjualan, piutang usaha. Selanjutnya menyusun anggaran produksi, biaya pabrik, persediaan dan piutang usaha, penyusunan anggaran laba rugi, neraca dan anggaran kas dan lainnya.
Sosialisasi Etika Berkomunikasi Siti Nurhasanah; Ratna Wulaningrum; Amirudin Amirudin; Muhammad Kadafi
Jurnal ETAM Vol. 3 No. 2 (2023): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v3i2.533

Abstract

Orientasi etis diperlukan untuk mengambil suatu sikap yang wajar dalam situasi dan kondisi masyarakat yang majemuk (pluralism). Manfaat etika antara lain sebagai pembeda antara yang baik dan buruk, sebagai penghubung antar nilai, menjadikan individu memiliki sikap kritis, dan membuat sesuatu sesuai dengan peraturan. Etika komunikasi adalah tanggung jawab etis dalam berkomunikasi, baik secara langsung atau melalui teknologi informasi, seperti gadget dan media sosial. Etika dalam komunikasi penting karena kredibilitas yang baik akan membuat penyampaian pesan menjadi valid. Kegiatan pengabdian kepada masyarakat skema penugasan prodi dilakukan dengan mitra dari Dharma Wanita Persatuan dan Karyawati Lembaga Pemasyarakatan Kelas IIA Samarinda. Kegiatan ini bermanfaat bagi mitra karena dapat membekali dan membentuk peran istri dalam mendukung kinerja suami yang merupakan seorang Aparatur Sipil Negara.
Co-Authors Ibrahim Musa Muhammad Kadafi Muhammad Kadafi, SE., M.SA Ratna Wulaningrum Siti Nurhasanah Sucik Laela Umami