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Government Financial Performance Analysis Novita Nugraheni; Yudhi Prasetiyo; Shufia Zuhroh; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3310

Abstract

The aim of this research is to find out the performance of the central government using the value for money method. Measurement of financial performance is useful as a periodic government report in evaluating the level of effectiveness and efficiency of an organization in monitoring estimated costs with actual costs as well as as a tool for monitoring and evaluation materials of the organization. One of the tools in measuring government performance is using value for money. The object of this research is the Ministry that exists in Indonesia with a total sample obtained by 23 Ministries. This study is a quantitative descriptive study. The results of this study are the Economic Ratio for 2020 with economic results. In 2021, with economic outcomes. Efficiency ratio for 2020 with fairly efficient results. In 2021, the results are inefficient. Efficiency ratio in 2020 with very effective results. In 2021, with very effective results. Implications of this research to various parties especially to governments and regulators for the formulation of public policy in the central government environment.
Effect of Leverage, Previous Year's Audit Opinion and Company Growth on Going Concern Audit Opinion Shufia Zuhroh; Yudhi Prasetiyo; Novita Nugraheni; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3314

Abstract

The purpose of this study is to determine the effect of leverage, the previous year's audit opinion, and company growth ongoing concern audit opinions, in various industrial companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The method of data analysis in this study is multiple linear regression analysis which is pooled data where the software used is Eviews.9. The results showed that leverage had a negative and insignificant effect on going-concern audit opinions, while the previous year's audit opinion and company growth had a positive and significant effect on going-concern audit opinions.
PENYULUHAN DAN PENDAMPINGAN MENINGKATKAN KETERAMPILAN DAN PEMAHAMAN AKUNTANSI SISWA-SISWI SMAN 4 TANGERANG SELATAN Yudhi Prasetiyo Yudhi; Sila Ninin Wisnantiasri; Diky Paramitha; Novita Nugraheni; Shufia Zuhroh; Dwirini
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 3 No 01 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.01.02

Abstract

Dimasa pandemi covid-19 menjadi sebuah fenomena yang sangat luar biasa dalam kegiatan seluruh aspek kehidupan, tidak terkecuali di bidang pendidikan yang harus mengubah sistem pembelajaran secara nasional karena kebijakan pemerintah untuk pembatasan sosial berskala besar, semua siswa melakukan pembelajaran dari rumah dan lokasi tinggal masing-masing. Dikarenakan kebijakan tersebut siswa harus melakukan penyesuaian untuk dapat menangkap mata pelajaran dengan tetap optimal. Pengabdian kepada masyarakat yang dilakukan ini diadakan untuk membantu permasalahan tersebut kepada siswa-siswi kelas XII Jurusan IPS pada SMAN 4 Kota Tangerang Selatan untuk mata pelajaran ekonomi akuntansi dalam hal pemahaman dan keterampilan dalam mengidentifikasi transaksi dan pembuatan laporan keuangan sederhana. Metode yang digunakan pembelajaran dengan menggunakan Accounting Business Game (ABG). Siswa-siswi menjadi lebih senang dan kritis dalam pelaksanaan pembalajaran untuk membantu meningkatkan pemahaman dan keterampilan dalam bidang akuntansi.
Analysis of State Capital Participation Diky Paramitha; Novita Nugraheni; Izzia An-Nabila
International Journal of Business and Applied Economics Vol. 2 No. 6 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i6.6805

Abstract

The purpose of this research was carried out are to know how the utilization of permanent long-term government investment, in the form of State Equity Participation (PMN) in SOEs, is realized. The implementation of government investment in accordance with Government Regulation of the Republic of Indonesia number 63 of 2019 which is then associated with BUMN that obtain PMN. The research was conducted using quantitative Descriptive methods with the acquisition of analysis results and conclusions based on a review of data and information that has been published. The results of the study focused on investment in the form of PMN directly and indirectly and its benefits for the state budget.