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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.
Kelayakan Finansial Dan Nilai Tambah Produk Olahan Ikan (Amplang Kuku Macan Al-Izza) Meylin Rahmawati; Sulistya Rini Pratiwi; Kartini Kartini; Rizky Agusriyanti Irna; Ferica C Putri; Yohanna Thresia Nainggolan
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 3 No. 2 (2023): AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v3i2.5114

Abstract

This research aims to address the issues faced by Al-Izza MSMEs, particularly regarding their tiger nail snack product, such as limited capital, availability of raw materials, and competitiveness against similar products. The objectives of this study are: 1) to analyze the financial feasibility of the tiger nail snack product, and 2) to analyze the value-added of the tiger nail snack product. The data obtained are quantitative and processed and presented in tabular form. The sample selection method used purposive sampling. The total monthly expenses incurred by the business owner amount to Rp. 4,371,028. The monthly revenue is Rp. 8,640,000, resulting in a monthly profit of Rp. 4,268,972, and the R/C ratio is greater than one, specifically 1.97, indicating that the business is viable. The Break Even Point (BEP) price is Rp. 6,071 < Rp. 12,000, BEP production is 28 < 720 packages, and BEP revenue is Rp. 330,939 < 8,640,000. Based on these BEP calculations, it can be concluded that the business is feasible. Meanwhile, the value-added of milkfish is Rp. 276,125 per kg, indicating a high value-added ratio of 76.70% > 40%. Considering the high value-added ratio of the milkfish raw material, the business is highly feasible. Therefore, it is advisable for the business owner to increase the production capacity of the tiger nail snack product to achieve greater profits.