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Sri Rosmawati
STIE-Graha Karya Muara Bulian
Economics, Econometrics & Finance

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Analisis Rasio Untuk Menilai Kinerja Keuangan Daerah Kabupaten Batang Hari Tahun 2014-2019 Sri Rosmawati; Febriana Kartikasari
CITRA EKONOMI Vol. 1 No. 2 (2020): 2020
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT STIE-GRAHA KARYA MUARA BULIAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (837.977 KB)

Abstract

The purpose of this study are: (1) To determine the development of Regional Original Revenue in Batang Hari Regency in 2014-2019. (2) To determine the effectiveness ratio of the Regional Original Revenue of Batang Hari Regency in 2014-2019. (3) To determine the ratio of Independence of Regional Original Revenue in Batang Hari Regency in 2014-2019, the research method used is descriptive quantitative. The type of data used is secondary data from the Batang Hari APBD which has been published during the 2014-2019 period obtained from www.djpk.kemenkeu.go.id. The results showed that the development of local revenue in Batang Hari Regency during the 2014-2019 period fluctuated. The fluctuation that is shown is not only an increase but also a decrease. The results of the calculation of the effectiveness ratio of Batang Hari Regency PAD for the 2014-2019 period show that it is effective for 2014. Meanwhile, for 2018 and 2019, the effectiveness ratio is ineffective, because it is still below 100 percent, which means that the target of Regional Original Income has not been achieved. The Independence Ratio of Batang Hari Regency for the period 2014-2019 shows that the criteria for the independence of Batang Hari Regency are very lacking.
Analisis Sisa Lebih Perhitungan Anggaran (SiLPA) Pada Anggaran Pendapatan Dan Belanja Daerah (APBD) Kabupaten Muaro Jambi Tahun Anggaran 2015-2019 Sri Rosmawati
CITRA EKONOMI Vol. 2 No. 1 (2021): 2021
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT STIE-GRAHA KARYA MUARA BULIAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.943 KB)

Abstract

APBD calculation is the responsibility of local governments for all programs and activities that have been budgeted for in the APBD. On the one hand, the APBD describes the calculation of estimated and realized expenditures, and on the other hand, describes the calculation of the estimated and realization of Regional Revenue in financing regional programs and activities in one budget. The relevance of data and information on budget differences with the realization is also a form of government accountability for the management of public funds. SiLPA is the excess of realized budget revenues and expenditures during one budget period. SiLPA is a source of internal local government revenue which is used to fund current year's activities. SiLPA is used as an indicator of efficiency, because SiLPA will be formed if there is a surplus in the APBD and realization. This study aims to determine the Excess Budget Calculation (SiLPA) and the components that cause the SiLPA. The research method used in this research is descriptive quantitative. The data used in this research is secondary data in the form of APBD data from http://www.djpk.kemenkeu.go.id/. The SiLPA in Muaro Jambi Regency during the 2015-2019 period experienced fluctuations. The factor that caused the Excess Budget Calculation (SiLPA) in Muaro Jambi Regency during the 2015-2019 period was the exceeding of the Regional Original Income (PAD) which exceeded the target. PAD that exceeds this target comes from local taxes. The remaining Regional Expenditures during the 2015-2019 period occurred only in 2018 which came from capital expenditures.
Pengaruh Profitabilitas, Likuditas, dan Struktur Aktiva terhadap Struktur Modal (Studi Kasus pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2019) Sri Rosmawati; Sinta Anggraini
CITRA EKONOMI Vol. 2 No. 2 (2021): 2021
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT STIE-GRAHA KARYA MUARA BULIAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (962.486 KB)

Abstract

The goal of the company is to get the maximum profit. To obtain maximum profit, the company's management must implement appropriate financial decisions, whether investment decisions, funding decisions or dividend decisions. With the right decisions, of course the achievement of company goals will be realized. Food and beverage companies are one of the industrial sector categories on the Indonesia Stock Exchange (IDX) which have the ability to continue to exist in the current economic conditions. Even during the pandemic, which occurred in early 2020 in Indonesia, this industry was one of the industries that was able to survive in the midst of the economic crisis that hit almost the entire world. The purpose of this study was to measure the effect of Profitability, Liquidity, and Asset Structure on Capital Structure in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018-2019 Period. From the research results, it is known that Profitability, Liquidity and Asset Structure simultaneously affect the Capital Structure. Profitability has no significant and positive effect on capital structure, while liquidity and asset structure have no significant and negative effect on capital structure. Adjusted R-squared of 0.655714 shows that variations in changes in independent variables (Profitability, Liquidity, and Asset Structure) can explain changes in the dependent variable (Capital Structure) of 65.58%, while the remaining 34.42% is explained by other variables that not in the model.
Analisis Efektivitas dan Efisiensi Pendapatan dan Belanja pada Anggaran Pendapatan dan Belanja Desa Kampung Baru Kecamatan Maro Sebo Ulu Sri Rosmawati; Afriantoni Afriantoni
CITRA EKONOMI Vol. 3 No. 1 (2022): 2022
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT STIE-GRAHA KARYA MUARA BULIAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.032 KB)

Abstract

Regional autonomy is the right, authority and obligation of autonomous regions to regulate and take care of their own government affairs and the interests of local communities in accordance with laws and regulations. The village is the lowest autonomous region, so the village is the object of the fiscal decentralization system that comes from the central government and local government. As a report on the responsibility of the Village government to the funds it manages, the Village Revenue and Expenditure Budget needs to be analyzed whether the income obtained has been spent according to planning. For this reason, effectiveness and efficiency measurements of income and expenditure are carried out in the Village Revenue and Expenditure Budget. This study aims to analyze the effectiveness and efficiency of the Revenue and Expenditure Budget of Kampung Baru Village, Maro Sebo Ulu District for the 2019 and 2020 fiscal years. The results of the discussion showed that the effectiveness of the Kampung Baru Village APB in 2019 was Effective and in 2020 it was quite effective. While the efficiency of the Kampung Baru Village APB in 2019 and 2020 is quite efficient.
Analisis Rasio Untuk Menilai Kinerja Keuangan Daerah Kabupaten Batang Hari Tahun 2014-2019 Sri Rosmawati; Febriana Kartikasari
CITRA EKONOMI Vol. 1 No. 2 (2020): 2020
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT UNIVERSITAS GRAHA KARYA MUARA BULIAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (837.977 KB)

Abstract

The purpose of this study are: (1) To determine the development of Regional Original Revenue in Batang Hari Regency in 2014-2019. (2) To determine the effectiveness ratio of the Regional Original Revenue of Batang Hari Regency in 2014-2019. (3) To determine the ratio of Independence of Regional Original Revenue in Batang Hari Regency in 2014-2019, the research method used is descriptive quantitative. The type of data used is secondary data from the Batang Hari APBD which has been published during the 2014-2019 period obtained from www.djpk.kemenkeu.go.id. The results showed that the development of local revenue in Batang Hari Regency during the 2014-2019 period fluctuated. The fluctuation that is shown is not only an increase but also a decrease. The results of the calculation of the effectiveness ratio of Batang Hari Regency PAD for the 2014-2019 period show that it is effective for 2014. Meanwhile, for 2018 and 2019, the effectiveness ratio is ineffective, because it is still below 100 percent, which means that the target of Regional Original Income has not been achieved. The Independence Ratio of Batang Hari Regency for the period 2014-2019 shows that the criteria for the independence of Batang Hari Regency are very lacking.
Analisis Sisa Lebih Perhitungan Anggaran (SiLPA) Pada Anggaran Pendapatan Dan Belanja Daerah (APBD) Kabupaten Muaro Jambi Tahun Anggaran 2015-2019 Sri Rosmawati
CITRA EKONOMI Vol. 2 No. 1 (2021): 2021
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT UNIVERSITAS GRAHA KARYA MUARA BULIAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.943 KB)

Abstract

APBD calculation is the responsibility of local governments for all programs and activities that have been budgeted for in the APBD. On the one hand, the APBD describes the calculation of estimated and realized expenditures, and on the other hand, describes the calculation of the estimated and realization of Regional Revenue in financing regional programs and activities in one budget. The relevance of data and information on budget differences with the realization is also a form of government accountability for the management of public funds. SiLPA is the excess of realized budget revenues and expenditures during one budget period. SiLPA is a source of internal local government revenue which is used to fund current year's activities. SiLPA is used as an indicator of efficiency, because SiLPA will be formed if there is a surplus in the APBD and realization. This study aims to determine the Excess Budget Calculation (SiLPA) and the components that cause the SiLPA. The research method used in this research is descriptive quantitative. The data used in this research is secondary data in the form of APBD data from http://www.djpk.kemenkeu.go.id/. The SiLPA in Muaro Jambi Regency during the 2015-2019 period experienced fluctuations. The factor that caused the Excess Budget Calculation (SiLPA) in Muaro Jambi Regency during the 2015-2019 period was the exceeding of the Regional Original Income (PAD) which exceeded the target. PAD that exceeds this target comes from local taxes. The remaining Regional Expenditures during the 2015-2019 period occurred only in 2018 which came from capital expenditures.
Pengaruh Profitabilitas, Likuditas, dan Struktur Aktiva terhadap Struktur Modal (Studi Kasus pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2019) Sri Rosmawati; Sinta Anggraini
CITRA EKONOMI Vol. 2 No. 2 (2021): 2021
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT UNIVERSITAS GRAHA KARYA MUARA BULIAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (962.486 KB)

Abstract

The goal of the company is to get the maximum profit. To obtain maximum profit, the company's management must implement appropriate financial decisions, whether investment decisions, funding decisions or dividend decisions. With the right decisions, of course the achievement of company goals will be realized. Food and beverage companies are one of the industrial sector categories on the Indonesia Stock Exchange (IDX) which have the ability to continue to exist in the current economic conditions. Even during the pandemic, which occurred in early 2020 in Indonesia, this industry was one of the industries that was able to survive in the midst of the economic crisis that hit almost the entire world. The purpose of this study was to measure the effect of Profitability, Liquidity, and Asset Structure on Capital Structure in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018-2019 Period. From the research results, it is known that Profitability, Liquidity and Asset Structure simultaneously affect the Capital Structure. Profitability has no significant and positive effect on capital structure, while liquidity and asset structure have no significant and negative effect on capital structure. Adjusted R-squared of 0.655714 shows that variations in changes in independent variables (Profitability, Liquidity, and Asset Structure) can explain changes in the dependent variable (Capital Structure) of 65.58%, while the remaining 34.42% is explained by other variables that not in the model.
Analisis Efektivitas dan Efisiensi Pendapatan dan Belanja pada Anggaran Pendapatan dan Belanja Desa Kampung Baru Kecamatan Maro Sebo Ulu Sri Rosmawati; Afriantoni Afriantoni
CITRA EKONOMI Vol. 3 No. 1 (2022): 2022
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT UNIVERSITAS GRAHA KARYA MUARA BULIAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.032 KB)

Abstract

Regional autonomy is the right, authority and obligation of autonomous regions to regulate and take care of their own government affairs and the interests of local communities in accordance with laws and regulations. The village is the lowest autonomous region, so the village is the object of the fiscal decentralization system that comes from the central government and local government. As a report on the responsibility of the Village government to the funds it manages, the Village Revenue and Expenditure Budget needs to be analyzed whether the income obtained has been spent according to planning. For this reason, effectiveness and efficiency measurements of income and expenditure are carried out in the Village Revenue and Expenditure Budget. This study aims to analyze the effectiveness and efficiency of the Revenue and Expenditure Budget of Kampung Baru Village, Maro Sebo Ulu District for the 2019 and 2020 fiscal years. The results of the discussion showed that the effectiveness of the Kampung Baru Village APB in 2019 was Effective and in 2020 it was quite effective. While the efficiency of the Kampung Baru Village APB in 2019 and 2020 is quite efficient.
Co-Authors Afriantoni Afriantoni Febriana Kartikasari Sinta Anggraini