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AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (STUDI KASUS PENGELOLAAN ALOKASI DANA DESA DI DESA WIJIREJO KECAMATAN PANDAK -KABUPATEN BANTUL TAHUN 2016/2017) Fathah, Rigel Nurul
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Abstract: This research focuses on the application of the principle of accountability on the management of the Village Fund Allocation of describing the management accountability Village Fund Allocation. This research will be conducted because Allocation Fund Executive Team Village in performing its financial expected to be beneficial to Wijirejo village government in an effort to increase management accountability Village Fund Allocation.This research will conducted in village in the subdistrict Pandak, as one implementation location of the Village Fund Allocation. As the informants was elected Village Implementation Teams and the communities that are considered to represent the research unit in the management of the Village Fund Allocation.The results of this study indicate that for the planning and implementation activities of the Village Fund Allocation, has revealed the existence of management accountable and transparent. While accountability is seen in the physical results have shown the implementation of accountable and transparent, but from the administration still needed further development, because not fully in accordance with the provisions. The main constraint is not effective coaching village government officials and human resource competencies, so that still need assistance from local government officials on an ongoing basis .Keywords: Allocation Fund Village, Accountability, Transparency

ANALISIS SISTEM PENGENDALIAN INTERNAL PADA RUMAH SAKIT UMUM PKU MUHAMMADIYAH NANGGULAN Fathah, Rigel Nurul
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 3, No 1 (2019): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v3i1.2079

Penelitian ini bertujuan menganalisis pengendalian internal yang diterapkan di RS PKU Muhammadiyah Nanggulan. Analisis ini diharapkan mampu menkadi saran dan masukan yang berguna bagi rumah sakit agar semakin memperkuat pengendalian internal yang ada di Rumah Sakit PKU Muhammadiyah Nanggulan.. Sebagai informan terpilihnya adalah pihak manajemen rumah sakit divisi keuangan. Penelitian dilakukan dengan wawancara mendalam dan dengan cara pengamatan langsung pada sistem pengendalian internal yang sudah berjalan di RS PKU Muhammmadiyah Nanggulan. Penelitian ini menggunakan metode deskriptif kualititastif. Data diperoleh dengan melakukan wawabcara, observasi dan dokumentasi, Teknik analisis data yang digunakan ialah mendeskripsikan sistem pengendalian internal dengan teori Committee of Sponsoring Organization (COSO) yang terdiri dari lima komponen pengendalian internal yang saling berhubungan yaitu : Lingkungan pengendalian, Aktivitas pengendalian, Penilaian resiko, Informasi dan komunikasi, Pemantauan. Hasil penelitian menunjukkan bahwa pengendalian internal di RS PKU Muhammadiyah Nanggulan secara keseluruhan masih lemah. Hal ini terlihat pada komponen Lingkungan Pengendalian yaitu tidak adanya struktur organisasi serta pembagian tugas dan wewenang yang jelas di setiap bagian. Pada komponen perhitungan resiko, pihak RS belum mempunyai strategic plan berupa rencana strategis dan rencana operasional sehingga pihak RS kesulitan dalam penyusunan rencana kegiatan dan anggaran tahunan. Terkait dengan aktivitas pengendalian, belum terdapat pemisahan tugas dan tanggung jawab secara memadai dan dituangkan dalam dokumen tertulis sehingga tidak ada evaluasi secara periodik yang dilaksanakan pihak RS. Dalam lingkup pemantauan kinerja (monitoring) belum ada evaluasi kinerja karyawan secara rutin. Evaluasi kinerja masih bersifat subjektif. This study aims to analyze the internal controls implemented at PKU Muhammadiyah Nanggulan Hospital. This analysis is expected to be able to provide useful suggestions and input for hospitals to further strengthen internal control in PKU Muhammadiyah Nanggulan Hospital. As the chosen informant is the management of the hospital financial division. The study was conducted by in-depth interviews and by direct observation on the internal control system that is already running in PKU Muhammmadiyah Hospital Nanggulan. This research uses descriptive qualitative method. Data obtained by interviewing, observing and documenting, the data analysis technique used is to describe the internal control system with the Committee of Sponsoring Organization (COSO) theory which consists of five interrelated internal control components, namely: Control environment, Control activities, Risk assessment, Information and communication, Monitoring. The results showed that internal control at PKU Muhammadiyah Nanggulan Hospital as a whole was still weak. This can be seen in the Control Environment component, namely the absence of an organizational structure and clear division of tasks and authority in each section. In the risk calculation component, the hospital does not have a strategic plan in the form of a strategic plan and operational plan so that the hospital has difficulty in preparing activity plans and annual budgets. In relation to control activities, there has not been sufficient separation of duties and responsibilities and is set forth in a written document so that there are no periodic evaluations carried out by the hospital. In the scope of performance monitoring (monitoring) there is no employee performance evaluation on a regular basis. Performance evaluation is still subjective.

Analisis Anggaran Belanja Makanan dalam Menentukan Standar Gizi Pasien Rawat Inap di Rumah Sakit PKU Muhammadiyah Gamping Safitri, Teti Anggita; Noviani, Nor Eka; Fathah, Rigel Nurul
Benefit: Jurnal Manajemen dan Bisnis Volume 5 No 1 Juni 2020
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v5i1.9109

Food management is a series of management in managing hospital patient food. Food health standards in the form of selecting foods that are suitable for good nutrition are very important for patients. The purpose of this study is to find out how the process of providing patient food at PKU Muhammadiyah Gamping Hospital and the constraints faced when preparing the budget and the efforts made to overcome these obstacles. The method used in this study is a qualitative research method using interview techniques with parties related to the preparation of the patient's food expenditure budget at PKU Muhammadiyah Gamping Hospital. Food expenditure budget in Determining Nutrition Standards for Inpatients at PKU Muhammadiyah Gamping Hospital is based on 1). Standard Operating Procedures include Food Corruption SOP, Food SOP Receipt, Food Distribution SOP and Food SOP SOP; 2). Patient Menu Standards; 3). Standard portion of patient nutrition; 4). Food Cost Unit; 5). Food Budget. The implementation of all activities in the Nutrition Installation PKU Muhammadiyah Gamping Hospital has been going well

PENGELOLAAN ALOKASI DANA DESA DALAM MEWUJUDKAN GOOD GOVERNANCE Teti Anggita Safitri; Rigel Nurul Fathah
Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan Vol 2 No 1 (2018): Vol. 2 No. 1, November 2018
Publisher : Badan Perencanaan Pembangunan Daerah, Penelitian dan Pengembangan Kabupaten Sragen

This study focuses on the application of the principle of accountability in the management of Village Fund Allocation. This study aims to 1) Know the accountability system for managing Village Fund Allocation in Sardonoharjo Ngaglik Sleman Village in 2017. 2) Knowing the obstacles in the implementation of the Village Fund Allocation management in Sardonoharjo Ngaglik Sleman Village in the year 2017. 3) Measuring Village Financial Performance in Sardonoharjo Ngaglik Sleman Village in 2017. This research is a qualitative research in which the researcher conducted in-depth interviews with the informants to gather information so that objective research on village fund allocation was obtained, this was done considering that in-depth interviews were the right research strategy to find out in detail both the village government and village officials. The conclusion of this study is that 1) Planning and Implementation of the Village Fund Allocation program in Sardonoharjo Village has implemented the principles of participatory, responsive, transparent. 2). Village Fund Allocation Accountability both technically and administratively has been good, but in terms of administrative accountability is constrained by delays in reports from the dukuh and the village parties have difficulty in implementing the Village Financial System (SISKEUDES).

AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (STUDI KASUS PENGELOLAAN ALOKASI DANA DESA DI DESA WIJIREJO KECAMATAN PANDAK -KABUPATEN BANTUL TAHUN 2016/2017) Rigel Nurul Fathah
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v2i2.1437

Abstract: This research focuses on the application of the principle of accountability on the management of the Village Fund Allocation of describing the management accountability Village Fund Allocation. This research will be conducted because Allocation Fund Executive Team Village in performing its financial expected to be beneficial to Wijirejo village government in an effort to increase management accountability Village Fund Allocation.This research will conducted in village in the subdistrict Pandak, as one implementation location of the Village Fund Allocation. As the informants was elected Village Implementation Teams and the communities that are considered to represent the research unit in the management of the Village Fund Allocation.The results of this study indicate that for the planning and implementation activities of the Village Fund Allocation, has revealed the existence of management accountable and transparent. While accountability is seen in the physical results have shown the implementation of accountable and transparent, but from the administration still needed further development, because not fully in accordance with the provisions. The main constraint is not effective coaching village government officials and human resource competencies, so that still need assistance from local government officials on an ongoing basis .Keywords: Allocation Fund Village, Accountability, Transparency

Pelatihan Pembuatan Kreasi Masker Bagi Anak Panti Asuhan Putri Aisyiyah Yogyakarta Teti Anggita Safitri; Rigel Nurul Fathah
Jurnal Ilmiah Pangabdhi Vol 7, No 2: Oktober 2021
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pangabdhi.v7i2.12360

The community partnership program was carried out with partners, namely the Children of the Putri Aisyiyah Orphanage, Yogyakarta. This service aims to assist partners in solving the problems they have, namely: (1) There is no education regarding the benefits of using masks during a pandemic; (2) There is no training to develop creativity in the orphanage children; (3) There has been no training related to making patterned masks. The solution offered is training in making patterned masks for the Children of the Putri Aisyiyah Orphanage in Yogyakarta so that it was hoped that it can educate children about the benefits of using masks during the Covid-19 pandemic and foster creativity in creating masks with the decoupage technique. The method of the community partnership program is training in making patterned masks in the form of lectures, discussions and practice of making patterned mask creations for the children of the Putri Aisyiyah Orphanage in Yogyakarta. This community partnership program was aimed at children of members of the Putri Aisyiyah orphanage with various ages.

Pelatihan Pelaporan Keuangan Sederhana dan Manajemen Keuangan Bagi UMKM yang Terdaftar di Bank Wakaf Mikro UNISA Rigel Nurul Fathah; Teti Anggita Safitri
Jurnal Ilmiah Pangabdhi Vol 6, No 2: Oktober 2020
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pangabdhi.v6i2.7538

A business both small and large scale requires good financial management. The potential of UMKM so far, has not been sufficiently exploited to the maximum, on the contrary many MSME actors (owners) actually often experience internal problems making it difficult to develop and compete both among MSMEs and with large producers. The problem of financial management is one of the problems that is often encountered in MSMEs. Financial management and financial management are important aspects for the progress of MSMEs. Financial management can be done through accounting. Accounting is a systematic process to produce financial information that can be used for decision making for its users.The proposed Community Service Program is to provide MSME financial training, specifically regarding standardized and simple financial management, along with the process of socialization and assistance to MSMEs and financial management. Centralized training conducted is training on simple financial management methods and MSME financial management. The output of this program is that MSME practitioners gain knowledge of simple financial reporting and financial management.

Analisis Anggaran Belanja Makanan dalam Menentukan Standar Gizi Pasien Rawat Inap di Rumah Sakit PKU Muhammadiyah Gamping Teti Anggita Safitri; Nor Eka Noviani; Rigel Nurul Fathah
Benefit: Jurnal Manajemen dan Bisnis Volume 5 No 1 Juni 2020
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v5i1.9109

Food management is a series of management in managing hospital patient food. Food health standards in the form of selecting foods that are suitable for good nutrition are very important for patients. The purpose of this study is to find out how the process of providing patient food at PKU Muhammadiyah Gamping Hospital and the constraints faced when preparing the budget and the efforts made to overcome these obstacles. The method used in this study is a qualitative research method using interview techniques with parties related to the preparation of the patient's food expenditure budget at PKU Muhammadiyah Gamping Hospital. Food expenditure budget in Determining Nutrition Standards for Inpatients at PKU Muhammadiyah Gamping Hospital is based on 1). Standard Operating Procedures include Food Corruption SOP, Food SOP Receipt, Food Distribution SOP and Food SOP SOP; 2). Patient Menu Standards; 3). Standard portion of patient nutrition; 4). Food Cost Unit; 5). Food Budget. The implementation of all activities in the Nutrition Installation PKU Muhammadiyah Gamping Hospital has been going well

Implementasi Pengelolaan Alokasi Dana Desa pada Masa Pandemi Covid-19 Sandra Hartati; Rigel Nurul Fathah
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.119-129

This study aims to analyze the management of village fund allocation and the effectiveness of financial performance in South Pringgasela Village which has received budget reductions during the Covid-19 pandemic. This study employs descriptive qualitative methods through interviews, observation and documentation. The results show that the management of village fund allocation in South Pringgasela Village technically and administratively has been carried out well based on the timeliness of disbursement of village funds allocation, and the effectiveness level of financial performance by 92% indicates that the financial performance is effective based on the achievement of goals, timeliness, suitability benefits, and expectations of society.

Analisis Rasio Keuangan untuk Penilaian Kinerja pada Pemerintah Daerah Kabupaten Gunung Kidul Rigel Nurul Fathah
EBBANK Vol 8, No 1 (2017): EBBANK Vol.8 No.1 Juni 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.36 KB)

The objective of this research is to analyze the financial performance of Gunungkidul regency from 2010 until 2014 seen from : (1) Effectiveness Ratio PAD, (2) Regional Financial Efficiency Ratio, (3) Ratio of Suitability, (4), Ratio of Growth, and (5) Ratio of Independence Regional Finance. This research is quantitative descriptive. This research collecting secondary data at Central Bureau of Statistics (BPS) Yogyakarta. Data analysis techniques used quantitative descriptive formula : Effectiveness Ratio PAD, Regional Financial Efficiency Ratio, Ratio of Suitability, Ratio of Growth and Ratio of Regional Financial Independence. The analysis showed the financial performance of Regency Gunungkidul seen from (1) Ratio Effectiveness of PAD can be considered effective, because the average effectiveness by 131,8% (2) Efficiency Ratio Regional Financial classified as not efficient since the average magnitude of this ratio at 109,8%. (3) Ratio of Suitability can be said that the Gunungkidul regency allocated most of its budget for operating expenditure area which is an average of 71,26% compared with the average capital expenditure amounted to 9,92%. (4) Ratio of Growth Income, Revenue, Operating expenditure always increase from year to year and Growth Capital Expenditure is volatile (5) Ratio of Financial Independence area is still classified as Low once and in the category of relationship patterns Instructive because the average ratio of 10%.

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