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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis The Indonesian Accounting Review JURNAL ILMU EKONOMI & SOSIAL Riset Akuntansi dan Keuangan Indonesia Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) JCRS (Journal of Community Research and Service) Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat JIM (Jurnal Ilmu Manajemen) JMK Jurnal Manajemen dan Kewirausahaan Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa Wiga : Jurnal Penelitian Ilmu Ekonomi Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Innovation Research and Knowledge Innovation Business Management and Accounting Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public and Business Accounting Prosidia Widya Saintek Jurnal Ekonomi Kreatif Indonesia BULLET : Jurnal Multidisiplin Ilmu TGO Journal of Community Development Clean and Sustainable Production
Ana Sopanah, Ana
Universitas Widya Gama
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Journal : Wiga : Jurnal Penelitian Ilmu Ekonomi

 1 
The Effectiveness of Law No. 2 of 2020 concerning the Fiscal Policy Strategy of the Government of the Republic of Indonesia in Dealing with the Impact of the Covid-19 Pandemic Ana Sopanah; Mohammad Fauzi Fikri Haikal
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i1.784

Abstract

This study aimed to analyze the effectiveness of Law No. 2 of 2020 as a fiscal policy strategy set by the government of the Republic of Indonesia in dealing with economic problems emerging driven by the Covid-19 pandemic. A total of eight people were informants of this study. Data were collected through observation, interviews, and documentation. The stages of data analysis were collecting, reducing, and presenting the data, followed by concluding. The novelty of this research is shown by the disclosure of the effectiveness of Law No. 2 of 2020 as a government fiscal policy strategy in overcoming the impact of the COVID-19 pandemic. The results showed that three functions, namely convenience, stability, and change, are dimensions of the regulatory function of the law in question, which can have a positive impact on restoring economic activities during the Covid-19 pandemic. The law, including as one of the national economic recovery programs, can be said to be effective during the pandemic.
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.
Model for Presenting Financial Reports of Non-Profit Organizations at Educational Foundations Akhmad Noval Adzani; Ana Sopanah; Dwi Anggarani
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1135

Abstract

The purpose of this research is to determine the process of preparing financial reports presented by the Foundation. Apart from that, it is also to present financial reports to the Foundation using the basis of ISAK (Interpretation of Financial Accounting Standards) 35. This research was conducted at the Al-Hidayah Kindergarten Education Foundation, Pasuruan City, East Java, Indonesia. The type of research used in this research is descriptive qualitative, using primary and secondary data. The informants in this research were the person in charge, secretary, and financial manager or treasurer. After conducting research at the Al-Hidayah Kindergarten Education Foundation, Pasuruan City, there were several conclusions that answered the questions in the research focus. The Al-Hidayah Kindergarten Education Foundation, Pasuruan City has not used the appropriate basis, namely ISAK 35, in its reporting, this is due to the lack of knowledge possessed by the finance department in providing financial information in accordance with applicable standards.
Co-Authors Achmad Fairuzabadi Adya Hermawati Ahmad Fairuzabadi Akhmad Noval Adzani Aksar, Anshari Malim Alif Fidiyanti Mulyani Amir Hasan Ananggadipa Pratama Angela Astika Udur Sirait Aria Wastra Boja Besin, Egidio Da Neves Brito Choirotul Ummayyah Choirul Anam Choirum Alfi Shariana Umami Chumairoh Dian Maharani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Nur Saputra Elysabeth Permatasari Endah - Puspitosarie Endah Puspitasari Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Febriani Tri Setyaning Tyas Firman Nurdiyansyah Fitriana Nur Ica Dewi Gresensia Elisabeth Tori Hamzah, Nur Laely Hanif Rani Iswari Hanif Rani Iswari Harnovinsah Harnovinsah Hartini P. Pawestri Helin Destria Ananda Hindar Safri Lubis i Anggarani, Dw Indah Dewi INDAH DEWI NURHAYATI Irfan Fatoni Iva Khoiril Mala Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Lina Saptaria Listyana Era Murti Maria Lorita Bete Marjani AT Mawar Maulana Nur Mohammad Fauzi Fikri Haikal Mohammad Ghozali Muliana, Anisa Putri Mulyono Mulyono Nadiva, Synda Lailatus Nasharuddin Mas Nasharuddin Mas Ndaru Muchtarom Anantadi Nerizqullah Auriga Tsarwa Niken Paramita Novita Alaika Sari P, Hartini Prasetyaning Putri Yuliawati Rafrini Amyulianthy Rahayu Puji Suci Richard Gerry Riza Bahtiar Sulistyan Rosa, Irene Via Dollo Rusyad, Zahir Sari, Mei Indah Sari, Novita Alaika Sierra Tasya Ivania Aminuddin Syamsul Bahri Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Wahyudi, Untung Wahyuni, Meniq Anjas Yayan Hadijah Yohana Taruli Vlorentina Yuni Kartikasari ZULKARNAIN ZULKARNAIN