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All Journal Ilomata International Journal of Social Science Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding Applied Business and Engineering Conference
Rini Frima
Politeknik Negeri Padang
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Pelatihan Pengelolaan Keuangan Unit Usaha Milik Nagari Sako Selatan Badunsanak di Kecamatan Sungai Pagu, Kabupaten Solok Selatan Randy Heriyanto; Fitra Oliyan; Rini Frima
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 4 No 1 (2022)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.971 KB) | DOI: 10.30630/jppm.v4i1.690

Abstract

Tujuan Pengabdian Kepada Masyarakat (PKM) ini adalah unuk meningkatakan pemahaman dan keterampilan pengelolaan keuangan unit usaha Badan Usaha Milik Nagari (BUMNAG) Sako Selatan Badunsanak. Pengelolaan kuangan meliputi kinerja usaha yang menyangkut realisasi kegiatan usaha, upaya pengembangan dan indikator keberhasilan yang tertuang dalam laporan keuangan. Laporan keuangan adalah laporan yang menggambarkan kondisi keuangan perusahaan dalam satu periode. Laporan keuangan BUMNAG memperlihatkan kinerja dan digunakan untuk pengambilan keputusan untuk keberlanjutan usaha. Selain itu laporan keuangan juga dapat digunakan oleh para stakeholder selaku investor seperti pemerintah dan masyarakat untuk keputusan investasi. BUMNAG Sako Selatan Badunsanak telah melaksanakan kegiatan usaha dibawah pengawasan Wali Nagari sejak tahun 2016. Namun karena keterbatasan Sumber Daya Manusia (SDM) akan pemahaman dan keterampilan pengelolaan dan pelaporan keuangan membuat BUMNAG terkendala dalam pembukuan dan pelaporan keuangan. Kegiatan ini dilakukan dengan metode memberikan pelatihan kepada Pengelola Operasional agar dapat menyelesaikan permasalahan teknis pengelolaan dan pelaporan keuangan yang dihadapi.
Faktor Belanja Modal dan Ukuran Pemerintah Sebagai Prediktor dari Anggaran Pemerintah Daerah di Indonesia Eka Rosalina; Rini Frima; Yolla Maysanti
ABEC Indonesia Vol. 10 (2022): 10th Applied Business and Engineering Conference
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine how capital expenditure factors and government size can affect the realization of the 2018-2020 government budget. This study uses a saturated sample, which is a sample consisting of the entire population, namely all provinces in Indonesia for the 2018-2020 period with a total of 34 provinces obtained from the official website of the local government of each province and also from the BPK website, namely https://www.bpk.go .id/ihps. The number of samples used in this study were 102 samples. The data analysis method in this study is the multiple linear analysis method of panel data. In this study, the data were analyzed using STATA 16 software. Based on the test results, the research results obtained that capital expenditure variables and the size of local government negatively affected the level of local government budget realization.
The Impact of Resource Exploration and Capital Expenditures on the Realization of Local Government Budgets in Indonesia Eka Rosalina; Rini Frima; Wiwik Andriani; Ulfah Arima Rm
Ilomata International Journal of Social Science Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijss.v4i4.935

Abstract

This study aims to determine how factors, namely the period of government, gender, government size, and capital expenditure, can affect the realization of the 2018–2021 government budget. This study used a saturated sample consisting of the entire population, namely all provinces in Indonesia for the 2018–2021 period, with a total of 34 provinces, so a sample of 136 was obtained. In this study, the data analysis methods used were descriptive statistics, multiple linear regression analysis, namely the standard effect model, fixed effect model, and random effect model, and hypothesis testing, namely the coefficient of determination test (R2), simultaneous test (F), and partial test (t). The data used are statements of financial position and budget realization reports obtained from the official BPK website, namely https://www.bpk.go.id/ihps. The data were analyzed using STATA v.16 software. Based on the test results, the research results obtained were that the variables of government period and gender did not affect the realization of provincial and local government budgets in Indonesia. Meanwhile, government size and capital expenditure variables affect the realization of provincial government budgets in Indonesia.
Co-Authors Eka Rosalina Fitra Oliyan Randy Heriyanto Ulfah Arima Rm Wiwik Andriani Yolla Maysanti