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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AMMA : Jurnal Pengabdian Masyarakat
Ferica C Putri
Universitas Borneo Tarakan
Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing

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Kondisi Keuangan Pemerintah Provinsi Jawa Tengah Ferica C Putri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.54 KB) | DOI: 10.31959/jm.v11i2.1207

Abstract

Since the implementation of the accrual-based government accounting system, accountability in the form of accountability and transparency on financial performance has become something that every government in Indonesia continues to strive for. Local Government Financial Reports (LKPD) as a form of accountability and transparency do not yet contain informative financial reports for all users of financial information. The purpose of this study is to interpret the LKPD of the Central Java Provincial Government from 2018-2020 using three dimensions of financial performance consisting of: 1) Short-Term Solvency, 2) Financial Independence and 3) Financial Flexibility. This research is a descriptive quantitative study with secondary data sources derived from the Budget Realization Report (LRA) of the Central Java Provincial Government. This research is a descriptive analysis based on secondary data processing sourced from the 2018-2020 Central Java Provincial Government Budget Realization Report. The results of research on Short-Term Solvency consisting of Cash Ratios, Quick Ratios and Current Ratios show that the government has the ability to meet its short-term obligations within twelve months, the Financial Independence Ratio shows that the value of independence is low so that the Central Java Provincial government needs to optimize new funding sources from regions, and the Flexibility Ratio shows a decreasing trend every year, which means that the level of financial flexibility to carry out operational activities is relatively low. Keywords: Short-Term Solvency, Financial Independence, Financial Flexibility
Penyusunan Laporan Keuangan Menggunakan Aplikasi Excel Bagi GKII Daerah Tarakan, Tana Tidung, dan Nunukan Ferica C Putri; Yohanna Thresia Nainggolan; Sulistya Rini Pratiwi
AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 06 (2022): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Since it was definitively designated as the church's administrative area for Tarakan, Tana Tidung and Nunukan (TATATINUN) in 2021, the TATATINUN Regional GKII requires financial reports that can describe the achievement of regional performance for the fiscal year 2021/2022. Financial reporting can be carried out by means of planning, recording and supervising church organizations. This community service activity aims to help GKII Daerah TATATINUN in preparing regional financial reports using the excel application. The community service method is carried out by means of documentation and interviews. The financial statements have been reported at the Rapat Kerja Daerah I and are used as the basis for preparing the financial system work program that will be implemented for the fiscal year 2022/2023.
Co-Authors Sulistya Rini Pratiwi Yohanna Thresia Nainggolan