Article Per Year (5 Year)
p-Index From 2019 - 2024
4.948
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business JURNAL MANAJEMEN DAN BISNIS INDONESIA JIAI (Jurnal Ilmiah Akuntansi Indonesia) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bumi Raflesia JUSTINDO (Jurnal Sistem dan Teknologi Informasi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) juremi: jurnal riset ekonomi Jurnal Abdi Panca Marga Jurnal Pengabdian Masyarakat Manage Jurnal Mahasiswa Entrepreneur National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship West Science Accounting and Finance
Moh. Halim
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

 1 
Kinerja Keuangan Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas, Rasio Efesiensi Dan Rasio Pertumbuhan Rasta Seviafani Hidayanti; Norita Citra Yuliarti; Moh Halim
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i2.16893

Abstract

Penelitian ini mencoba membawa kebaruan dalam pengukuran kinerja keuangan pengelolaan alokasi dana desa dengan menggunakan rasio efektivitas, rasio efisiensi, dan rasio pertumbuhan. Penggunaan kombinasi rasio-rasio ini memberikan perspektif yang lebih komprehensif dalam mengevaluasi bagaimana alokasi dana desa di Desa Klungkung untuk tujuan pembangunan dan pemberdayaan masyarakat. Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan pengelolaan alokasi dana desa di Desa Klungkung, Kecamatan Sukorambi, Kabupaten Jember. Penelitian menggunakan metode deskriptif kuantitatif untuk mendeskripsikan, meneliti, dan menjelaskan kinerja keuangan desa berdasarkan rasio efektivitas, rasio efisiensi, dan rasio pertumbuhan dari laporan keuangan. Data yang digunakan adalah data dokumenter dalam bentuk Laporan Realisasi Pelaksanaan Anggaran Pendapatan Dan Belanja Desa (APBDes) Desa Klungkung selama periode 2018 hingga 2022. Hasil analisis rasio efektivitas, rasio efisiensi, dan rasio pertumbuhan menunjukkan bahwa kinerja Keuangan Pengelolaan Alokasi Dana Desa (ADD) Desa Klungkung, Kecamatan Sukorambi, Kabupaten Jember tahun 2018 – 2022 tergolong baik dalam keefektivitasan dan keefisiensian kinerja keuangan pengelolaan ADD, tetapi pertumbuhan kinerja keuangan pengelolaan ADD masih tergolong rendah. Adapun rekomendasi dari peneliti berdasarkan hasil penelitian adalah Pemerintah desa klungkung lebih meningkatkan kerapian penyimpanan berkas-berkas laporan keuangan, meningkatkan pendapatan APD, juga meningkatkan pengelolaan laporan keuangan. Dan diharap untuk peneliti selanjutnya dapat menambahkan rasio dan lingkup yang lebih luas agar hasil penelitian bisa dibandingkan. This research tries to bring novelty in measuring the financial performance of village fund allocation management using effectiveness ratios, efficiency ratios and growth ratios. The use of a combination of these ratios provides a more comprehensive perspective in evaluating how village funds are allocated in Klungkung Village for development and community empowerment purposes. This research aims to evaluate the financial performance of village fund allocation management in Klungkung Village, Sukorambi District, Jember Regency. The research uses quantitative descriptive methods to describe, research and explain village financial performance based on effectiveness ratios, efficiency ratios and growth ratios from financial reports. The data used is documentary data in the form of a Realization Report on the Implementation of the Village Revenue and Expenditure Budget (APBDes) of Klungkung Village for the period 2018 to 2022. The results of the analysis of effectiveness ratios, efficiency ratios and growth ratios show that the financial performance of the Village Fund Allocation Management (ADD) of the Village Klungkung, Sukorambi District, Jember Regency in 2018 - 2022 is classified as good in the effectiveness and efficiency of financial performance in ADD management, but the growth in financial performance of ADD management is still relatively low. The recommendations from researchers based on the research results are that the Klungkung village government further improves the neatness of storing financial report files, increases PPE income, and also improves the management of financial reports. And it is hoped that future researchers can add ratios and a wider scope so that research results can be compare
Co-Authors Achmad Arifin Achmad Syahfrudin Zulkarnnaeni Ahmad Izzuddin Ari Sita Nastiti Arya Aji Zulfikri Bakti, Budi Satria Bambang Eka Dwi Cahyono Budi Satria Bakti Desi Wahyu Asriyani Desy Rustiyanti Rahayu Dhea Resita Dewi Dimas Rizki Dwi Santoso Dinda Mustika Putri Dino Angga**, Budi Santoso* Eko Budi Satoto Etika Dwi Novitasari Evita Yuningtyas Faradina Dwi Oktaviyanti Fitriya, Elok Gardina Aulin Nuha Inayatul Qutsiyah Ismi Darojatul Ula Istiqomah Al Qoidah Khoirotul Inzani M.Rickwan Abdillah Maharani, Astrid Muhammad Azis Raehan Muhammad Robi Nina Martiana Nindi Kumala Dewi Norita Citra Yuliarti, Norita Citra Novi Anggraeni Nursaidah, Nursaidah Oktaviana Fensi Anggraeni Probowulan, Diyah Putu Dhika Yahya Lajaba Rasta Seviafani Hidayanti Raudatul Farihah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Riski Wahyudi Rizky Kurniawan M. Nur Susbiyani, Arik Suwarno Suwarno Tatit Diansari Reskiputri Thamrin, Mohammad Umi Kulsum Wulan Nur Indahsari Yulinartati Yulinartati