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All Journal Journal of Law, Poliitic and Humanities Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital
Sudirman
Universitas Pertiba
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Kinerja Keuangan dalam Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas, Rasio Pertumbuhan, dan Rasio Efisiensi pada Pemerintahan Desa Ranggung Kabupaten Bangka Selatan Sudirman; Nana Adriana; Jufri Sani Akbar
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1715

Abstract

This study analyzes financial performance in the management of Village Fund Allocation (ADD) using the effectiveness ratio, efficiency ratio, and growth ratio. The combination of these three ratios provides a comprehensive perspective for evaluating how the village fund allocation in Ranggung Village is managed to support development and community empowerment goals. The purpose of this research is to evaluate the financial performance of Village Fund Allocation management in Ranggung Village, South Bangka Regency. This study employs a descriptive quantitative method with a financial ratio analysis approach based on documentary data from the Budget Realization Report of Village Revenue and Expenditure (APBDes) of Ranggung Village for the 2021–2024 period. The analysis results show that the financial performance of the Village Fund Allocation (ADD) management in Ranggung Village is classified as good in terms of effectiveness and efficiency, but the financial growth performance remains low. Based on these findings, it is recommended that the Ranggung Village Government improve the organization and filing of financial reports, strengthen efforts to increase village revenue, and optimize overall financial management. Future studies are suggested to include additional financial ratios and expand the scope of analysis to allow for more comprehensive comparisons.
Protection of Constitutional Rights To A Good And Healthy Living Environment Through Post-Mining Fund Management In Bankruptcy Conditions: An Analysis Of State Authority In The PT Kobatin Case Sudirman; Abdul Rasyid Saliman; Enny Agustina
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3552

Abstract

When a mining firm declares bankruptcy, it poses a grave danger to the right to a decent and healthy environment, as stated in Article 28H paragraph (1) of the 1945 Constitution. Using the pari passu pro rata parte basis to pay off creditors, the PT Kobatin case revealed a serious lack of environmental protection by diverting cash meant for reclamation and post-mining guarantees into the bankruptcy estate. In light of the state's constitutional duty to maintain high standards of environmental protection even in the face of bankruptcy, this research seeks to both examine that power and provide a legal interpretation that brings bankruptcy law into harmony with those standards. By reviewing statutes, regulations, judicial rulings, and constitutional law theory, this study employs a case-based normative juridical research methodology. The research findings show that the commercial court placed reclamation funds as bankruptcy assets without considering the human rights dimension and the state's constitutional obligations, creating a false hierarchy of interests between the economic interests of creditors and the constitutional rights of citizens. The implications of this research urge legal reform to establish environmental guarantee funds as trust funds separate from bankrupt estates, strengthen state authority through state's parens patriae in bankruptcy cases involving environmental interests, and establish an environmental priority creditor mechanism that places environmental restoration obligations above the interests of commercial creditors in order to ensure the sustainability of the constitutional rights of future generations.
Co-Authors Abdul Rasyid Saliman Enny Agustina Nana Adriana