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ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH PENERIMA DANA OTONOMI KHUSUS (Studi Kasus Pada Kabupaten/Kota Se-Provinsi Papua 2017-2021) Hertin Khalifatun Nisa Arifah; Nurul Hidayat; Samsul Arifin
Kompetensi (Competence : Journal of Management Studies) Vol 17, No 1 (2023): April
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/kompetensi.v17i1.19434

Abstract

ABSTRACTThis study aims to analyze the financial performance of districts/cities throughout Papua Province in 2017-2021. Financial performance is seen from the ratio of independence, effectiveness, efficiency and growth. This research is a type of quantitative research. The sample in this study is reports on the realization of district/municipality budgets throughout the Papua Province, totaling 29 districts/cities. The data used in this study is secondary data, namely from reports on the realization of district/city budgets throughout the Province of Papua which are calculated using the analysis method of the ratio of independence, the ratio of effectiveness, the ratio of efficiency and the ratio of growth. The results of this study indicate that the ratio of independence in the last five years is very low with a high level of dependence on external parties, the ratio of effectiveness is very high, the ratio of efficiency shows that PAD is not efficient in collecting PAD, the ratio of growth shows a fluctuating trend.Keywords: Local government, financial performance, financial ratios (independence ratio, effectiveness ratio, efficiency ratio and growth ratio). ABSTRAKTujuan dari penelitian ini adalah untuk mengukur kinerja keuangan daerah Kabupaten/Kota se-Provinsi Papua pada tahun 2017-2021. Kinerja Keuangan dilihat dari rasio kemandirian, efektivitas, efisiensi dan Pertumbuhan. Penelitian ini merupakan jenis penelitian kuantitatif. Sampel pada penelitian ini ialah laporan realisasi APBD Kabupaten/Kota Se-Provinsi Papua yang berjumlah 29 Kabupaten/Kota. Data yang digunakan dalam penelitian ini adalah data sekunder  yaitu dari laporan realisasi APBD Kabupaten/Kota se-Provinsi Papua yang dihitung menggunakan metode analisis rasio kemandirian, rasio efektifitas, rasio efisiensi dan rasio pertumbuhan. Hasil penelitian ini menunjukkan bahwa rasio kemandirian pada lima tahun terakhir sangat rendah dengan tingkat ketergantungan terhadap pihak eksternal masih tinggi, rasio efektivitas sangat tinggi, rasio efisiensi menunjukkan dalam pemungutan PAD tidak efisien, rasio Pertumbuhan menunjukkan tren fluktuatif.Kata Kunci : Pemerintah daerah, Kinerja keuangan, Rasio Keuangan (Rasio Kemandirian, Rasio Efektivitas, Rasio Efisiensi dan Rasio Pertumbuhan.
DETERMINAN PRODUKSI TEMBAKAU PADA LAHAN TEGAL DAN LAHAN GUNUNG DALAM PRESPEKTIF EKONOMI ISLAM (Studi Kasus Di Kecamatan Batumarmar Kabupaten Pamekasan) Nurul Hidayat; Hertin Khalifatun Nisa Arifah; Kusnul Ciptanila Yuni K; Athi’ Hidayati
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.8576

Abstract

This study aims to determine the determinants of tobacco production on upland and mountain lands in the perspective of Islamic economics in Batumarmar District, Pamekasan Regency. In the partial tegal tobacco production regression model, the variable number of seeds has a significant effect on tobacco production. While the variables of land area, amount of fertilizers, pesticides, and labor do not have a significant effect on tobacco production. Then, the results of research on the regression model of tobacco production in mountain areas show that partially the variables of land area, number of seeds, and labor have a significant effect on tobacco production. While the variable amount of fertilizers and pesticides has no significant effect on tobacco production. However, when viewed simultaneously the variables of land area, number of seeds, amount of fertilizers, pesticides, and labor have a significant effect on tobacco production both on upland and mountain lands. Production in the perspective of Islamic economics is producing goods and services that are lawful, do not destroy nature, improve spiritual, mental and physical qualities in a fair way.
Pelatihan dan Pendampingan Pencatatan Laporan Keuangan Menggunakan Aplikasi Sepran pada Pelaku Usaha UMKM Batik Tulis Safira di Pakandangan Barat Hertin Khalifatun Nisa Arifah; Jannatul Firdaus; Any Sani’atin; Ediawan Ediawan; Hanifah Fauziyah; Nurul Hidayat
Jurnal Kemitraan Masyarakat Vol. 1 No. 4 (2024): Desember: Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v1i4.792

Abstract

Financial statements are a regularly arranged collection of data that shows a company's financial position at a specific point in time. One of the challenges is the limited knowledge about preparing financial statements using digital finance applications. The primary objective of this community service activity is to train and disseminate information about the importance of digital financial reporting. The research aims to educate Safira batik SMEs about digital financial statements. Socialization and training methods were used in this study. The findings showed that before the training, only 20% were aware of financial statements but did not know about digital financial statements; however, after the training, their knowledge increased by 80%. Before the training, 10% only knew how to record financial statements but had not recorded financial statements using a digital finance application; however, after the training, their knowledge increased by 90%.