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All Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Ekonomi, Manajemen, Akuntansi
Khojanah Hasan
Universitas Widyagama
Humanities Computer Science & IT Economics, Econometrics & Finance Energy Law, Crime, Criminology & Criminal Justice Social Sciences

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Impact of the Covid-19 Pandemic on Distribution of Village Funds in 2021 Ana Sopanah; Ndaru Muchtarom Anantadi; Dwi Anggarani; Khojanah Hasan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 4 (2022): December 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i4.903

Abstract

This research aims to find out more about the process of channeling village funds and during the Covid-19 pandemic. This type of research uses a quantitative approach. The sample taken is a village located in the local government area which is a partner of the Bekasi KPPN as the manager of the distribution of Physical DAK and Village Funds. There are 738 villages in the Bekasi Regency area. The results of the study show that the Covid-19 pandemic has had an impact on the management of village funds, especially the distribution of village funds. These changes are outlined in several central government policies ranging from government regulations in lieu of laws to their derivatives. Realization of distribution of village funds between before and during the Covid-19 pandemic, the results found that the percentage between the ceiling and the realization of distribution of village funds before and during the Covid-19 pandemic was only 0.0001%. The government, through channeling village funds, is here to assist the process of national economic recovery.
Analisis Pengelolaan Keuangan Dana Desa (Studi Di Desa Wonorejo Kecamatan Singosari Kabupaten Malang) Ni Kadek Sekar Ayu Saraswati Yudana; Khojanah Hasan; Endah Puspitosarie
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 1 : September (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidika
Publisher : Shofanah Media Berkah

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Abstract

Village financial managementis an activity that includes the process of administering a budget originating from the APBN which will be distributed to each village which will then be monitored and held accountable for its use. Managed village financial management must be carried out openly to create transparency. In the Permendagri Number 20 of 2018 concerning the management of village funds with the planning, budgeting and implementation stages of activities as well as budgeting, administration, reports and responsibilities must be carried out in a participatory, transparent, accountable and orderly manner as well as budget discipline. Research using descriptive qualitative analysis. This study intend to find out whether the financial management of village funds in Wonorejo Village is in accordance with the standards in the Permendagri Number 20 of 2018 concerning village financial management or not. The object of this research was conducted in Wonorejo Village, Singosari District, Malang Regency. The results of the study show that the financial management of village funds in Wonorejo Village is in accordance with the Permendagri Number 20 of 2018 concerning village financial management.
Analysis of Selling Price in Profit Planning in Dishcaven Malang Alfian Achmad Zulfikar; Dwi Anggarani; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4664

Abstract

This research was conducted to find out whether setting selling prices at the Dishcaven Malang convection business is effective for profit planning. The data analysis method used is calculating profit determination using the full costing method. Based on the calculation results, it was found that the product selling price applied by Dishcaven turned out to have a difference with the selling price determined using a full costing approach with a mark up value of 24%. Apart from that, the calculation for determining the selling price at Dishcaven turns out to be lower than the total selling price calculated based on the formula for determining the selling price which is determined with a mark up value of 24%, so the profit obtained is not yet maximized. Through the results of this research, Dishcaven should be able to determine product selling prices based on factors that are directly related to the entire product purchase price, sales costs, expected profit amount so that the right selling price is obtained and Dishcaven should be more precise in its calculations. The selling price of the company's products with the correct mark up percentage includes operating costs and the desired profit amount using accounting approaches so that the profit obained is maximized.
Co-Authors Alfian Achmad Zulfikar Ana Sopanah, Ana Dwi Anggarani Endah Puspitosarie Ndaru Muchtarom Anantadi Ni Kadek Sekar Ayu Saraswati Yudana