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All Journal CITRA EKONOMI Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK)
Fauziah Fauziah
Universitas Graha Karya Muara Bulian
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Faktor-Faktor Penyebab Piutang Tak Tertagih Pada Perumda Air Minum Tirta Batang Hari Fauziah Fauziah
CITRA EKONOMI Vol. 3 No. 2 (2022): 2022
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT UNIVERSITAS GRAHA KARYA MUARA BULIAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.006 KB)

Abstract

This study aims to analyze the internal factors and external factors that cause bad debts at Perumda Water Drinking Tirta Batang Hari. The data of this research were obtained from direct (primary) interviews with the Perumda Water Drinking Tirta Batang Hari and several other documents. In this study, the author uses a descriptive qualitative analysis technique, where after the data is collected, analyzed and processed to provide a reasonable description and description of the state of the object of research. is negligence on the part of creditors in complying with the approval of the granting of credits that have been affirmed, it is too easy to give receivables due to the lack of clear benchmarks on wealth standards, shortage of staff/staff for receivables collection, and the company's weakness in detecting the emergence of bad debts including detecting the direction of the development of user cash flows. services or old debtors. Meanwhile, the external factor is the decline in the company's economic condition caused by the decline in general economic conditions and or the business field in which they operate, and the bad character of the debtor (who originally planned not to pay off his receivables).
Efektivitas Dan Efisiensi Realisasi Anggran Pendapatan Dan Belanja Desa Pemerintah Desa Sungai Buluh Kecamatan Muara Bulian Tahun 2023-2025 Fauziah Fauziah; Hera Widayanti; Sri Harimurti
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v5i2.1904

Abstract

Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder. Sumber data yang digunakan adalah data sekunder berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Desa. Teknik pengumpulan data meliputi reduksi, observasi, dan dokumentasi. Teknik analisis data yang digunakan adalah analisis kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa efektivitas realisasi pendapatan pada tahun 2023 memiliki rasio sebesar 96% (dikategorikan efektif), sedangkan rasio efisiensi realisasi belanja adalah 90% (dikategorikan kurang efisien). Efektivitas realisasi pendapatan pada tahun 2024 memiliki rasio 75% (dikategorikan kurang efektif), dan efisiensi realisasi belanja memiliki rasio 73% (dikategorikan efisien). Sementara itu, pada tahun 2025, efektivitas realisasi pendapatan memiliki rasio 86% (dikategorikan cukup efektif), dan efisiensi realisasi belanja memiliki rasio 72% (dikategorikan efisien).
Co-Authors Hera Widayanti Sri Harimurti