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All Journal Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Applied Accounting
Asrida, Wa
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Economics, Econometrics & Finance Other

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PENGARUH PENDAPATAN ASLI DAERAH (PAD) TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL DI KOTA AMBON Musaid, Sri Astuti; Asrida, Wa
Journal of Applied Accounting Vol 1 No 1 (2022): Juni 2022
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.619 KB) | DOI: 10.52158/jaa.v1i1.83

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah (PAD) terhadap pengalokasian anggaran belanja modal di kota Ambon. Data penelitian dikumpulkan dengan cara observasi langsung ke objek penelitian dan wawancara. Teknik analisis yang digunakan adalah pengaruh pendapatan asli daerah (PAD) terhadap anggaran belanja modal di kota Ambon. Rasio belanja modal terhadap total belanja dan regresi sederhana dengan persamaan Y= a+bx dengan metode Least Square. Hasil penelitian menunjukan Rasio belanja modal terhadap total belanja mengalami penurunan terhadap belanja modal. Nilai peramalan 2019 terhadap PAD Y19sebesar 207.440.234.533,- sedangkan belanja modal Y19sebesar 197.051.579.811,- yang berarti bahwa mengalami peningkatan terhadap PAD akan mengakibatkan penurunan belanja modal.
ANALISIS RASIO LIKUIDITAS UNTUK MENILAI KINERJA KEUANGAN PUSAT KOPERASI UNIT DESA (PUSKUD) KOTA AMBON Asrida, Wa; Sugi, Marines Gabriel Frans; Unawekla, Yonatang
Journal of Applied Accounting Vol 1 No 1 (2022): Juni 2022
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.678 KB) | DOI: 10.52158/jaa.v1i1.312

Abstract

Penelitian ini bertujuan untuk menilai kinerja keuangan Pusat Koperasi Unit Desa (PUSKUD) Ambon tahun 2016 – 2018 dengan menggunakan rasio likuiditas. Metode penelitan yang digunakan adalah metode penelitian kualitatif. Data yang digunakan dalam penelitian ini berupa laporan keuangan PUSKUD Ambon tahun 2016 – 2018. Hasil penelitian ini menunjukkan tingkat likuiditas yang dilihat dari nilai current ratio tahun 2016, 2017 dan 2018 menunjukan adanya kecenderungan penurunan rasio dari tahun ke tahun, dimana pada tahun 2016 current ratio sebesar 320 %, tahun 2017 current ratio sebesar 285 % dan tahun 2018 current ratio sebesar 244 %. Namun angka-angka tersebut masih berada di atas standar 200 %, dengan demikian kinerja keuangan PUSKUD Ambon dari sisi current ratio dinyatakan sangat baik. Jika dilihat dari cash ratio, menunjukkan bahwa cash ratio tahun 2016 – 2018 mengalami fluktuasi dan cenderung meningkat, dimana pada tahun 2016 cash ratio sebesar 24 % dan tahun 2017 mengalami peningkatan sebesar 5 % menjadi 29 %. Walaupun mengalami peningkatan namun angka cash ration tahun 2016 dan 2017 masih di bawah strandar 50 %, sehingga kinerja keuangan tahun 2016 dinyatakan cukup baik dan tahun 2017 kinerja keuangan dinyatakan baik. Pada tahun 2018 cash ratio mengalami peningkatan yang signifikan yaitu sebesar 99 % dan berada di atas sandar 50 %, ini menunjukkan kinerja keuangan tahun 2018 dinyatakan sangat baik. Selanjutnya Quick ratio tahun 2016, 2017 dan 2018 meskipun cenderung mengalami penurunan dari tahun ke tahun, dimana quick rasio tahun 2016 sebesar 316 %, quick rasio tahun 2017 sebesar 282 % dan quick rasio tahun 2018 sebesar 242 %, namun masih berada di atas standar 150 %, ini menunjukkan bahwa kinerja keuangan dari sisi quick ratio dinyatakan sangat baik
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Maluku Tengah Matulatuwa, Antagracea; Pelamonia, Julie Th.; Asrida, Wa
Journal of Applied Accounting Vol 3 No 1 (2024): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i1.838

Abstract

This research aims to measure the financial performance of the Regional Government of Central Maluku Regency based on the Value For Money concept, namely from an economic, efficiency, and effectiveness perspective. The type of research used in this research is case study research with a quantitative descriptive approach. The data used is the Regional Revenue and Expenditure Budget Realization Report of the Regional Government of Central Maluku Regency for 2016 to 2020. Data was obtained from the Regional Financial and Asset Management Agency of Central Maluku Regency. The data analysis technique in this research uses the concept of value for money with economic ratios, efficiency, and effectiveness. The results of this research show that the financial performance of the Regional Government of Central Maluku Regency based on the Value for Money ratio is quite good. The economic ratio in 2016 was 93.09% which is included in the economic category. From 2017 to 2019 the economic ratio decreased to 89.29%; 89.90% and 86.62% are in the quite economical category. In 2020, the economic ratio increased by 91.06% and was within economic criteria. Meanwhile, for the performance efficiency ratio, in 2016 the performance efficiency ratio was 93.29% and was in the less efficient category. During 2017 to 2020 this ratio fluctuated, namely 85.48%; 82.29%; 80.70%, and 86.51%, and are included in the criteria of being quite efficient. The financial performance effectiveness ratio from 2016 to 2020 is included in the effective criteria where the ratio is 95.84%; 92.84%; 95.47%; 95.20% and 96.62%. Keywords: financial performance, value for money
Analisis Laporan Realisasi Anggaran Belanja Pada Dinas Koperasi Dan UMKM Kota Ambon Asrida, Wa; Sandanafu, Sally P.; Kempa, Ester Stevanny
Journal of Applied Accounting Vol 3 No 1 (2024): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i1.842

Abstract

This research aims to analyze the budget realization report at the Ambon City Cooperatives and UMKM Service. Expenditure is a component of budget realization that is given great attention, therefore it is necessary to carry out an analysis of expenditure realization to be used as an evaluation to increase expenditure realization in the following year. This research is a quantitative descriptive research. The data used in the analysis is the 2019-2021 Expenditure Budget Realization report. The analysis technique used is in the form of documentation and is analyzed using spending variance analysis, spending harmony analysis, and spending efficiency analysis. The research results show that spending at the City Cooperative and UMKM Department, seen from the spending variance, is generally said to be good because this analysis is categorized as a favorable variance, meaning that the realization is smaller than the budget. The spending harmony analysis is considered unbalanced because some of the funds are allocated for operational spending and only a few percent are allocated for capital spending. The analysis of spending efficiency in general has performed well and it can be said that the Ambon City Cooperatives and UMKM Department has carried out spending efficiency.
Pentingnya Pencatatan Keuangan Dan Pencantuman Label Halal Produk Pada Home Industry Abon Ikan Tuna Segar G&R Masohi Shop Di Kelurahan Lesane Kecamatan Kota Masohi Kabupaten Maluku Tengah Asrida, Wa; Hariyanti, Dwi; Astuti Musaid, Sri; Retno Hariyati, Tri
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 1 No 2 (2021)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v1i2.1273

Abstract

This community service was performed at the home industry of G&R Masohi Shope in Lesane Village, Masohi City District, Central Maluku Regency. This devotional activity is carried out with the aim to: 1) provide understanding and assistance to partners "G&R Masohi Shop" regarding the correct recording of business finance in accordance with accounting rules to know the development of partner business, 2) Provide understanding and assistance to partners "G&R Masohi Shope" ways and procedures of managing halal certificate of products from LP-POM MUI Maluku Province, in order to obtain permission to list halal labels on product packaging. The method of implementing community service activities used by the service team to solve partner problems is the method of training and mentoring. The result of this devotional activity is 1) The Partner is able to do the financial recording of his business well so as to maintain the existence and sustainability of his business, 2) The partner obtains halal certificate of sago tambu products from LPPOM MUI Maluku Province which can be included in the packaging of fresh tuna fish abon products G&R Masohi Shop
Analisis Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Santika, Epi; Asrida, Wa; Sipakoly, Selly; Hariyanti, Dwi; Hariyati, Tri Retno
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1264

Abstract

Abstract This research was conducted to determine the effect of working capital turnover on profitability at PT. Mayora Indah Tbk. This study uses simple linear regression analysis method to ascertain the direction of the relationship between independent variables and dependent variables, whether it has a positive or negative relationship, and to predict the value of the dependent variable when the value of the independent variable experiences an increase or decrease using the formula Y = a + bX. The results of this study, based on simple linear regression testing, indicate that working capital turnover negatively affects profitability, as well as the t-test, indicating that working capital turnover does not have a significant effect on profitability. Keywords: Working Capital Turnover, Profitability
Co-Authors Astuti Musaid, Sri Dwi Hariyanti Kempa, Ester Stevanny Matulatuwa, Antagracea Musaid, Sri Astuti Pelamonia, Julie Th. Retno Hariyati, Tri Sandanafu, Sally P. Santika, Epi SIPAKOLY, SELLY Sugi, Marines Gabriel Frans Tri Retno Hariyati Unawekla, Yonatang