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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)
Welley, Morenly Marchel
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERBANDINGAN SEBELUM DAN SESUDAH MENGGUNAKAN APLIKASI SISKEUDES DALAM PENGELOLAAN KEUANGAN DESA DAN DAMPAKNYA TERHADAP PEMBANGUNAN DESA Welley, Morenly Marchel; Koleangan, Rosalina A.M.; Kawung, George M.V.
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 19, No 8 (2018): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.23431.19.8.2018

Abstract

ABSTRAKKeuangan Desa adalah semua hak dan kewajiban Desa yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban Desa. Peran  dan  fungsi  aparat  pengawasan  intern  pemerintah  (APIP) khususnya BPKP dalam  rangka  membantu  pemerintah desa diantaranya melakukan pengawalan dalam pemberian bimbingan dan konsultasi terkait pengelolaan keuangan desa. Untuk bisa melaksanakan bimbingan dimaksud, diperlukan peningkatan pengetahuan dan keterampilan para auditor mengenai pengelolaan keuangan desa.  Untuk mencapai tujuan di atas, BPKP telah menerbitkan Petunjuk Pelaksanaan Bimbingan dan Konsultasi Pengelolaan Keuangan Desa pada Bulan April 2015. Badan Pemeriksa Keuangan (BPKP) juga mengeluarkan Aplikasi Sistem Keuangan Desa (SISKEUDES). Tujuan penelitian ini adalah untuk mengetahui perbedaan sebelum dan sesudah menggunakan aplikasi SISKEUDES dalam pengelolaan keuangan desa dan dampaknya terhadap pembangunan Desa. Penelitian ini merupakan jenis penelitian komparasi atau perbandingan. Sampel dalam penelitian ini berjumlah 38 Responden yang terdiri dari 19 bendahara dan 19 Kasie Keuangan. Teknik pengumpulan data menggunakan kuisioner dan menggunakan teknik analisis data Paired Sample t-test.  Hasil penelitian menunjukkan bahwa terdapat perbedaan sebelum dan sesudah menggunakan aplikasi SISKEUDES di pada Desa-desa di Kecamatan Sonder, terdapat perbedaan pengelolaan keuangan desa sebelum dan sesudah menggunakan aplikasi SISKEUDES di pada Desa-desa di Kecamatan Sonder dan terdapat perbedaan pembangunan desa sebelum dan sesudah menggunakan aplikasi SISKEUDES di pada Desa-desa di Kecamatan Sonder. Kata kunci: keuangan desa, siskeudes, pengelolaan keuangan desa, pembangunan desa ABSTRACTVillage Finance is all village rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of the rights and obligations of the Village. The role and function of the government internal control apparatus (APIP) especially the BPKP in order to help village governments include escorting in providing guidance and consultation regarding village financial management. To be able to carry out the intended guidance, it is necessary to increase the auditor's knowledge and skills regarding village financial management. To achieve the above objectives, the BPKP has issued a Guidance for Implementation and Village Financial Management Consultation in April 2015. The Supreme Audit Agency (BPKP) also issued a Village Financial System Application (SISKEUDES). The purpose of this study was to determine the differences before and after using the SISKEUDES application in managing village finances and their impact on the development of the Village. This research is a type of comparative research or comparison. The sample in this study amounted to 38 respondents consisting of 19 treasurers and 19 Head of Finance. Data collection techniques using questionnaires and using data analysis techniques Paired Sample t-test. The results showed that there were differences before and after using the SISKEUDES application in the villages in Sonder District, there were differences in village financial management before and after using the SISKEUDES application in the villages in Sonder District and there were differences in village development before and after using the application SISKEUDES is in Villages in Sonder District. Keywords: village finance, siskeudes, village financial management, village development 
PERBANDINGAN HARGA SAHAM PERUSAHAAN FARMASI BUMN SEBELUM DAN SESUDAH PENGEMBANGAN VAKSIN VIRUS CORONA (COVID-19) Welley, Morenly Marchel; Oroh, Franky N. S; Walangitan, Mac Donald
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 3 (2020): JMBI UNSRAT Volume 7 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v7i3.31514

Abstract

ABSTRACT: The existence of an extraordinary event that occurred, namely the Covid-19 Pandemic, caused the global and national economies to experience obstacles. Not only does it have an impact on the economy, but this also has an impact on the capital market. The President's announcement regarding the development of the Covid-19 vaccine provides hope for the economy and capital market to revive. The state-owned pharmaceutical company appointed by the government has also benefited from vaccine development. The purpose of this study was to determine the difference in the share price of BUMN Pharmaceutical Companies before and after the development of the corona virus vaccine (Covid-19). The data analysis technique used in this study was the Paired sample t-test. The results showed that (1) the stock price of KAEF before the announcement of vaccine development and the stock price of KAEF after the announcement of vaccine development was a significant difference and (2) the stock price of INAF before the announcement of vaccine development and the stock price of INAF after the announcement of vaccine development had a significant difference.
PERBANDINGAN SEBELUM DAN SESUDAH MENGGUNAKAN APLIKASI SISKEUDES DALAM PENGELOLAAN KEUANGAN DESA DAN DAMPAKNYA TERHADAP PEMBANGUNAN DESA Welley, Morenly Marchel; Koleangan, Rosalina A.M; Kawung, George M.V
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 19, No 4 (2018): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.32768.19.4.2018

Abstract

ABSTRAKKeuangan Desa adalah semua hak dan kewajiban Desa yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban Desa. Peran  dan  fungsi  aparat  pengawasan  intern  pemerintah  (APIP) khususnya BPKP dalam  rangka  membantu  pemerintah desa diantaranya melakukan pengawalan dalam pemberian bimbingan dan konsultasi terkait pengelolaan keuangan desa. Untuk bisa melaksanakan bimbingan dimaksud, diperlukan peningkatan pengetahuan dan keterampilan para auditor mengenai pengelolaan keuangan desa.  Untuk mencapai tujuan di atas, BPKP telah menerbitkan Petunjuk Pelaksanaan Bimbingan dan Konsultasi Pengelolaan Keuangan Desa pada Bulan April 2015. Badan Pemeriksa Keuangan (BPKP) juga mengeluarkan Aplikasi Sistem Keuangan Desa (SISKEUDES). Tujuan penelitian ini adalah untuk mengetahui perbedaan sebelum dan sesudah menggunakan aplikasi SISKEUDES dalam pengelolaan keuangan desa dan dampaknya terhadap pembangunan Desa. Penelitian ini merupakan jenis penelitian komparasi atau perbandingan. Sampel dalam penelitian ini berjumlah 38 Responden yang terdiri dari 19 bendahara dan 19 Kasie Keuangan. Teknik pengumpulan data menggunakan kuisioner dan menggunakan teknik analisis data Paired Sample t-test.  Hasil penelitian menunjukkan bahwa terdapat perbedaan sebelum dan sesudah menggunakan aplikasi SISKEUDES di pada Desa-desa di Kecamatan Sonder, terdapat perbedaan pengelolaan keuangan desa sebelum dan sesudah menggunakan aplikasi SISKEUDES di pada Desa-desa di Kecamatan Sonder dan terdapat perbedaan pembangunan desa sebelum dan sesudah menggunakan aplikasi SISKEUDES di pada Desa-desa di Kecamatan Sonder. Kata kunci: keuangan desa, siskeudes, pengelolaan keuangan desa, pembangunan desa ABSTRACTVillage Finance is all village rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of the rights and obligations of the Village. The role and function of the government internal control apparatus (APIP) especially the BPKP in order to help village governments include escorting in providing guidance and consultation regarding village financial management. To be able to carry out the intended guidance, it is necessary to increase the auditor's knowledge and skills regarding village financial management. To achieve the above objectives, the BPKP has issued a Guidance for Implementation and Village Financial Management Consultation in April 2015. The Supreme Audit Agency (BPKP) also issued a Village Financial System Application (SISKEUDES). The purpose of this study was to determine the differences before and after using the SISKEUDES application in managing village finances and their impact on the development of the Village. This research is a type of comparative research or comparison. The sample in this study amounted to 38 respondents consisting of 19 treasurers and 19 Head of Finance. Data collection techniques using questionnaires and using data analysis techniques Paired Sample t-test. The results showed that there were differences before and after using the SISKEUDES application in the villages in Sonder District, there were differences in village financial management before and after using the SISKEUDES application in the villages in Sonder District and there were differences in village development before and after using the application SISKEUDES is in Villages in Sonder District. Keywords: village finance, siskeudes, village financial management, village development 
Co-Authors George M.V. Kawung, George M.V. KAWUNG, GEORGE M.V Koleangan, Rosalina A.M Mac Donald Walangitan Rosalina A.M. Koleangan, Rosalina A.M.