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All Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi
Dwi Anggarani
Universitas Widyagama
Economics, Econometrics & Finance Social Sciences

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Impact of the Covid-19 Pandemic on Distribution of Village Funds in 2021 Ana Sopanah; Ndaru Muchtarom Anantadi; Dwi Anggarani; Khojanah Hasan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 4 (2022): December 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i4.903

Abstract

This research aims to find out more about the process of channeling village funds and during the Covid-19 pandemic. This type of research uses a quantitative approach. The sample taken is a village located in the local government area which is a partner of the Bekasi KPPN as the manager of the distribution of Physical DAK and Village Funds. There are 738 villages in the Bekasi Regency area. The results of the study show that the Covid-19 pandemic has had an impact on the management of village funds, especially the distribution of village funds. These changes are outlined in several central government policies ranging from government regulations in lieu of laws to their derivatives. Realization of distribution of village funds between before and during the Covid-19 pandemic, the results found that the percentage between the ceiling and the realization of distribution of village funds before and during the Covid-19 pandemic was only 0.0001%. The government, through channeling village funds, is here to assist the process of national economic recovery.
Analysis of Selling Price in Profit Planning in Dishcaven Malang Alfian Achmad Zulfikar; Dwi Anggarani; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4664

Abstract

This research was conducted to find out whether setting selling prices at the Dishcaven Malang convection business is effective for profit planning. The data analysis method used is calculating profit determination using the full costing method. Based on the calculation results, it was found that the product selling price applied by Dishcaven turned out to have a difference with the selling price determined using a full costing approach with a mark up value of 24%. Apart from that, the calculation for determining the selling price at Dishcaven turns out to be lower than the total selling price calculated based on the formula for determining the selling price which is determined with a mark up value of 24%, so the profit obtained is not yet maximized. Through the results of this research, Dishcaven should be able to determine product selling prices based on factors that are directly related to the entire product purchase price, sales costs, expected profit amount so that the right selling price is obtained and Dishcaven should be more precise in its calculations. The selling price of the company's products with the correct mark up percentage includes operating costs and the desired profit amount using accounting approaches so that the profit obained is maximized.
Co-Authors Alfian Achmad Zulfikar Ana Sopanah, Ana Khojanah Hasan Ndaru Muchtarom Anantadi