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All Journal Jurnal Manajemen DIVERSIFIKASI SIMPLEX: Journal of Economic Management
Amelia, Aninda
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Peranan Badan Usaha Milik Desa Sebagai Upaya Meningkatkan Pendapatan Asli Desa (Studi Kasus Bumdes Bumi Raharjo Kecamatan Bumi Ratu Nuban Lampung Tengah Amelia, Aninda; Yateno, Yateno
Jurnal Manajemen DIVERSIFIKASI Vol. 1 No. 4 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (48.957 KB) | DOI: 10.24127/diversifikasi.v1i4.972

Abstract

ABSTRACT This research was used to determine the role of Village Owned Enterprises as an effort to increase village original income at Bumi Raharjo Village Owned Enterprises, Bumi Ratu Nuban District, Central Lampung. Village owned enterprises (BUMDES) are village business institutions managed by the community and village government in an effort to strengthen the village economy and are formed based on the needs and potential of the village. BUMDES is a pillar of economic activity in the village that functions as a social institution (social institution) and commercial (commercial institution). The type of research used is quantitative research with a comparative research approach with paired sample t-test which aims to determine the role of Village Owned Enterprises in efforts to increase village original income before and after the existence of BUMDES. After conducting the research, it shows that Village Owned Enterprises as an effort to increase village original income at Bumi Raharjo Village Owned Enterprises, Bumi Ratu Nuban District, Central Lampung, play a role in efforts to increase village original income. One new approach that is expected to be able to stimulate and move the economy in rural areas is through the establishment of Village Owned Enterprises (BUMDES) which are fully managed by village communities. This economic institution must be based on the desire of the village community, which departs from the potential that is managed properly in order to increase Village Original Income (PADES). Keywords: Village Owned Enterprises (BUMDES), Role of BUMDES, Efforts to Increase Village Original Income (PADES).
ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) PERIODE 2017-2021 DESA BUMI RAHARJO KECAMATAN BUMI RATU NUBAN LAMPUNG TENGAH Amelia, Aninda; Suhada, Bambang; Febriyanto, Febriyanto
SIMPLEX: Journal of Economic Management Vol 5 No 1 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/simplex.v5i1.6578

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Anggaran Pendapatan dan Belanja Desa (APBDes) Periode 2017-2021 Desa Bumi Raharjo Kecamatan Bumi Ratu Nuban Lampung Tengah. Penelitian ini menggunakan metode analisis rasio keuangan yaitu rasio kemandirian, rasio efektifitas, dan rasio efisiensi. Berdasarkan hasil penelitian dapat diketahui bahwa kinerja keuangan Anggaran Pendapatan dan Belanja Desa (APBDes) periode 2017-2021 Desa Bumi Raharjo Kecamatan Bumi Ratu Nuban Lampung Tengah berdasarkan perhitungan rasio kemandirian belum dikatakan mandiri ini dapat diketahui dari rasio kemandirian keuangan desa sangat rendah sekali kurang dari 0-25%. Dapat diketahui bahwa Rasio Efektifitas pada desa ini sangat efektif. Berdasarkan perhitungan rasio efektifitas kinerja keuangan sudah efektif karena mampu menjalankan tugasnya apabila rasio yang dicapai minimal 1 sampai 100 %. Berdasarkan analisis perhitungan rasio efisiensi bahwa kinerja keuangan pemerintah desa Bumi Raharjo periode 2017-2021 memiliki rasio efisiensi yang sangat efisien karena kurang dari 60%.
Co-Authors Febriyanto Febriyanto Suhada, Bambang Yateno Yateno