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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Essence: Entrepreneurship and Small Business Research for Economic Resilience
Ramlan Ramlan
Universitas Pakuan
Economics, Econometrics & Finance

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PENYUSUNAN APBDESA DENGAN SISTEM ANGGARAN BERBASIS KINERJA DI DESA GIRI MULYA Ramlan Ramlan; Mutia Raras Respati
Entrepreneurship and Small Business Research for Economic Resilience Vol. 1 No. 1 (2022): Volume 1 Nomor 1 Tahun 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/essence.v1i1.7

Abstract

ABSTRAK Penelitian ini bertujuan untuk menggambarkan kondisi pemerintah desa berdasarkan pandangan informasi yang terperinci mengenai penyusunan APBDesa di Desa Giri Mulya. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Data penelitian bersifat primer yang diperoleh dari wawancara, Focus Group Discussion, penyebaran kuesioner, dan dokumentasi. Teknik pengambilan sampel yang digunakan dengan metode convinience sampling. Reponden ditentukan secara kebetulan yang menguasai permasalahan dan bersedia memberikan informasi. Metode analisis yang digunakan adalah metode analisis deskriptif yang bertujuan untuk memperoleh gambaran jelas mengenai penyusunan APBDesa. Hasil penelitian yang diperoleh adalah tingkat kepahaman dalam penyusunan APBDesa masih rendah. Penyusunan APBDesa masih dianggap hanya sebagai tindakan formalitas dari pemerintahan. ABSTRACT This research aims to describe the condition of the village government based on a detailed informational view on the preparation of APBDesa in Giri Mulya Village. This research uses descriptive methods with a qualitative approach. Research data is primary obtained from interviews, Focus Group Discussions, questionnaire dissemination, and documentation. Sampling techniques are used with accidental sampling methods. The respondent is determined by chance who mastered the problem and is willing to provide information. The analysis method used is a descriptive analysis method that aims to obtain a clear picture of the preparation of APBDesa. The results of the research obtained is that the level of understanding in the preparation of APBDesa is still low. The preparation of APBDesa is still considered only as an act of formality of the government.
FINANCING REPORTS ANALYSIS THROUGH REGIONAL BONDS: CASE STUDY OF INDRAMAYU, INDONESIA Edy Sudaryanto; Ramlan Ramlan; Siti Nuraisah; Apriyansyah Apriyansyah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.11620

Abstract

This study aims to analyze the feasibility of the Indramayu Regency Government in issuing regional debt securities (bonds) as an alternative development financing. Based on Law Number 23 of 2014 concerning Regional Government, regional governments are required to achieve fiscal independence, but still face limited funding sources. The majority of regional revenues still depend on central government transfer funds, such as Revenue Sharing Funds (DBH), General Allocation Funds (DAU), and Special Allocation Funds (DAK), while Regional Original Income (PAD) is relatively limited. This condition encourages the need to optimize regional financing potential. Indramayu Regency was chosen as the research object because, based on data from the Central Statistics Agency (BPS) of West Java for 2023–2024, it is the regency with the highest poverty rate in West Java. This study uses a descriptive qualitative method with an analytical approach to three aspects: legal, organizational, and financial. The results show that the Indramayu Regency Government obtained a feasibility score of 75%, indicating that this region is eligible to issue regional debt securities (bonds) as a source of development financing, especially infrastructure, to encourage economic growth and support poverty alleviation efforts.
Co-Authors Apriyansyah Apriyansyah Edy Sudaryanto Mutia Raras Respati Siti Nuraisah