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Yusman Syaukat
Departemen Ekonomi Dan Sumberdaya Lingkungan, Fakultas Ekonomi Dan Manajemen, Institut Pertanian Bogor
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Journal : Media Ekonomi

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THE INFLUENCE OF VILLAGE FINANCIAL PERFORMANCE ON FINANCIAL MANAGEMENT VILLAGE IN BOGOR REGENCY Aminda, Renea Shinta; Jiddan Aziz, Raden Muhammad; Syaukat, Yusman; Arsyianti, Dwi; Suharti, Titing
Media Ekonomi Vol. 32 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/zs3wjs59

Abstract

The research was conducted in six villages in Bogor Regency during March and April, using primary and secondary data. Secondary data was obtained from accountability reports reflecting village income and expenditure budgets from 2018 to 2022, while primary data was collected through interviews for input into process hierarchy analysis. A purposive sampling method was used to select the villages, based on location, the Village Building Index (IDM), and recommendations from the Bogor District Empowerment and Village Service. The study's independent variables included Financial Activity, Financial Growth, Financial Independence, and Financial Performance which were calculated using ratios, while the dependent variable was Financial Management. The data was analyzed using quantitative descriptive analysis, village financial ratio analysis, and panel data regression tests, combining time series and cross-sectional data. This study uses villages as sample objects by assessing financial performance through village independence, village financial activities, and village financial growth towards efficiency in Bogor Regency in March and April. The data used include primary data obtained from accountability reports detailing the realization of village revenue and expenditure budgets from 2018 to 2022 and secondary data. The analysis methods used include descriptive statistics, financial ratio analysis, and panel data regression. The currently available resources result in a limited Regional Original Revenue (PAD) generation. The socio-economic status of the village residents remains modest, and the supply of huge transfer income makes the village dependent on assistance. In financial activities, namely operations, it is still considered low. This is because the needs of the village are still small, with a low population, and an emphasis on capital spending as the main focus of the village. According to the applicable policies, the targets for priority use of Village Funds, Village Fund Allocations, Share of Regional Tax and Levy Proceeds, and Provincial/Regency Financial Assistance are to be achieved.
Co-Authors ,, Hastuti ., Harianto A. Faroby Falatehan Abdul Kohar Irwanto Aceng Hidayat Adwiyah, Rabiatul Ahmad Fanani Ahmad Yousuf Kurniawan Ahyar Ismail Aini, Anis Nur Akhmad Fauzi Amalia Amalia Amas Priatna, Isep Amzul Rifin Anggara Ajeng Nilam Siwi Apriyadi, Andri Arief Darjanto Arief Daryanto Arif Imam Suroso Arsyianti, Dwi Astari Miranti Atien Priyanti Atikah, Raden Muhammad Jiddan Aziz Ayu Puspito , Deffi Azhari Muslim Azizah, Irma Novita Nur Bahtiar, Rizal Bambang Juanda Bayu Krisnamurthi Bonar M. Sinaga Bonar M. Sinaga BONAR M. SINAGA Budi Yoko Bugi Biruloma Lagaida Bunasor Sanim Bustanul Arifin D. A. Rahim D. S. Priyarsono Dadang DADANG DADANG Dea Amanda Dedi Budiman Hakim Dedi Budiman Hakim Desrial, Ahmad Devi Analia, Devi Diah Khairani Dian Anggraeny Rahim Dian Kurniasih Diana La Haris Djoni Hartono Dominicus Savio Priyarsono Drajad Listiyawan Dwi Rachmina Endang Sari Simanullang Erliza Noor Ernan Rustiadi Falatehan, Falatehan Falatehan, Sriwulan Ferindian Fariyanti, Anna Feryanto Feryanto Fitri Kartiasih Fitria Dewi Raswatie Fredian Tonny Nasdian Hamdan Handoko Handayani Boa Hansen Tandra Hansen Tandra Hardjanto , Arini Hardjanto, Arini Harianto Harianto Harianto Hariyadi Hariyadi Harjanto, Arini Harmini Harmini, Harmini Hartoyo Hartoyo Hastuti Hastuti Hastuti Hastuti Hendrik Johannes Nadapdap Hendro Sasongko Heny K Daryanto Heny K Suwarsinah, Heny K Hermanto Siregar Hernawati Hernawati Herwan Junaidi Herwan Junaidi, Herwan Heti Mulyati Husnul Insan Ida Zulfida, Ida Idqan Fahmi IKA APRILIA Imam Teguh Saptono Indrawan, Dikky Indupurnahayu Irfan Syauqi Beik JAENAL EFFENDI Januarisky, Hanna Aditya Jas, Walneg Sopia Jibria Ratna Yasir, Jibria Ratna Jiddan Aziz, Raden Muhammad Juliando Saragih Karenina, Anna Ketsia Aprilianny Laya Khafid, Mohammad Abdul Khatimah, Khusnul Ktut Silvanita Mangani Kusriatmi, nFN Laily Dwi Arsyianti Lala M Kolopaking Latuconsina, Olivia CH Lilis Imamah Ichdayati Linda Tri Wira Astuti Listiana Widya Wanti Lukman M Baga Lukman M. Baga Lukytawati Anggraeni M. Syamsul Maarif Ma'mun Sarma Mahayana, Ni Putu Ayuning Wulan Pradnyani Malinda Noviarini Mangara Tambunan Mangara Tambunan Maria Maghdalena Diana Widiastuti, Maria Maghdalena Diana Mariyah Mariyah Marpaung, Katherine Yuliana Martokoesoemo, Dewi Ratna Sjari Ma’mun Sarma Meilina Pudjiani Meliany, Birka Septy Meti Ekayani Millenia Aurelia Moch Amron Muh Saiful Djafri Muhammad - Firdaus Muhammad Fadil Hidayat Muhammad fauzan Muhammad Teguh Iman Aris Bandriyo Mukhamad Najib Muryani Muryani Nastiti Siswi Indrasti nFN Sumaryanto Ni Putu Ayuning Wulan Pradnyani Mahayana Nia Kurniawati Hidayat, Nia Kurniawati NITA APRILIA NIZAR NASRULLAH Novyanti Nora Purba Nunung Kusnadi Nurlela Machmudin Nyak Ilham Oktaviani, Rina Pantjar Simatupang Pini Wijayanti Pini Wijayanti Pratama, Ahmad Herlyasa Sosro Pratama, Diva Wahyu Prihantini, Campina Illa Pudji Muljono Pudji Muljono Pudjiani, Meilina Putri, Lovina Aresta Rangga Ditya Yofa Relita Novianti Renea Shinta Aminda Risna Eka Pertiwi Rita Nurmalina Rustandi, Ernan Sa'id, Endang Gumbira Said, Ali Sarma, Ma’mun Siti Allifah Slametto Slametto Soeyatno, Rahmah Farahdita Sri Hartoyo Sri Hartoyo Sri Hartoyo Sri Hartoyo Sri Herliana Sri Utami Kuntjoro Sri Utami Kuntjoro Sri Utami Kuntjoro Sugeng Budiharsono Suharno Suharno Suharno Sumaryanto, nFN Supena Friyatno Suryana, Anggita Suryana, Anggita Tresliyana Syachbudy, Qiki Qilang Syahputra, Khoirul Syamsiar, Syamsiar Syauqi, Muhamad Syifa Putri Kusumaningrum Tandra, Hansen Tanti Novianti Tb. Nur Ahmad Maulana Titing Suharti Tommi Febrian Tony Irawan Tridoyo Kusumastanto Urip Rahmani Vadilaksono, Muhammad Ivan W.H Limbong Wahyudi, Bobby Walneg Sopia Jas Wanti Fitrianti Widodo W Purwanto Widyastutik Winahyu, Djatmiko Wisnu Surianugraha Yesi Dewita Sari Yofa, Rangga Ditya Yuhendra Yulianti, Ayu Yusiana, Ekalia Yusnina, Yusnina