Nicodemus Christian Aribowo
Universitas Tidar

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Analisis Manajemen Utang Terhadap Penilaian Risiko Kinerja Keuangan Pemerintah Daerah Kota Magelang Tahun 2021-2022 Nicodemus Christian Aribowo; Amanda Yulia Damayanti; Risma Wira Bharata
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2569

Abstract

Debt management is a complex process in managing the finances of a local government that requires analysis of its financial performance risks. The aim of this study is to evaluate the financial performance risks in the Magelang City Local Government and analyze the debt management practices used by the Magelang City Local Government. This study used a descriptive analysis method to determine the debt management analysis used to assess the financial performance risks of the Magelang City Local Government. The results of the study indicate that the effectiveness ratio is categorized as effective, the efficiency ratio is categorized as less efficient, the independence ratio is still low, the activity ratio has increased, and the growth ratio is categorized as having increased. This study is expected to contribute to the Magelang City Local Government in providing information to relevant parties who need the results of this study as an indicator in decision making.
Pengelolaan Badan Usaha Milik Desa (BUMDES) Lancar Jaya Di Desa Mejing Sebagai Upaya Meningkatkan Kemandirian Desa Nicodemus Christian Aribowo; Kamala Aprelia Sari
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2023): Agustus : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i3.998

Abstract

The central government gives authority to regional governments and economic institutions at the village level to develop their own regions with a focus on improving the economy and people's welfare. The reality in the field is that many villages fail to run Village-Owned Enterprises due to the lack of preparedness of managers and the lack of village potential. The purpose of this study is to determine the condition and governance of a developing Village Owned Enterprise. The method used is a qualitative approach. The results of the study show that the Lancar Jaya Village-Owned Enterprise has succeeded in improving the economy of Mejing Village in accordance with the objectives of establishing a Village-Owned Enterprise. However, there are still obstacles in the management of Village-Owned Enterprises such as a lack of management skills, rent payments to the village government, and sustainable business plans. The solutions provided include providing business management training, improving financial supervision and management, and marketing production products through social media platforms as a digital marketing strategy.