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COMPARISON ANALYSIS OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC AND ITS IMPACT ON ECONOMIC GROWTH Nuwun Priyono; Risma Wira Bharata; Whinarko Juli Prijanto
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1050

Abstract

This study aims to analyze the differences in the ratios of financial independence, financial flexibility, operational solvency, short-term solvency, long-term solvency, and regional service solvency in the Provinces of Central Java and D.I. Yogyakarta before and during the Covid-19 Pandemic and its impact on economic growth. The samples were districts and cities in Central Java Province and D.I. Yogyakarta. The data used is secondary data taken from the directorate general of financial balance of the Indonesian Ministry of Finance. The sampling technique used is purposive sampling. The analytical tool used in this study is the Difference Test. The results showed that of the 6 financial performance indicators, 4 indicators did not show a significant difference and 2 indicators showed a significant difference between the pre-pandemic period and during the Covid-19 pandemic period. Then, economic growth experienced a significant difference between the pre-pandemic period and during the Covid-19 pandemic.
TATA KELOLA BADAN USAHA MILIK DESA DENGAN PERSPEKTIF GOOD GOVERNANCE (BUMDES SUMBER SEJAHTERA) DI DESA GENITO, KECAMATAN WINDUSARI, KABUPATEN MAGELANG Dedek Setiawan; Risma Wira Bharata
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.198

Abstract

This research aims to determine the implementation of Village Owned Enterprises (BUMDes) governance with the perspective of Good Governance at Sumber Sejahtera BUMDes in Genito Village. The village founded BUMDes as a legal body to manage enterprises, utilize assets, develop investment and production, and offer services for the welfare of rural communities. Meanwhile, good governance is a set of practices used to make choices in both commercial and public organizations. The qualitative method was applied in this study. In this study, the researchers applied three theories: people's welfare, decision-making processes, and policy implementation governance. The study results demonstrate that People's Welfare, under the management of BUMDes Sumber Sejahtera in Genito Village, is in compliance with the people's welfare principle, namely that all BUMDes actions are centered on boosting community economic productivity. Decision Making Process, all choices in the management of the Sumber Sejahtera BUMDes are determined after deliberation in order to establish a mutual agreement for mutual prosperity. Policy Implementation Procedures, there is a management structure in the management of the Sumber Sejahtera BUMDes, each of which is responsible for executing policies at the BUMDes.