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ANALISIS RASIO KEUANGAN DAERAH SEBAGAI PENILAIAN KINERJA PADA PEMERINTAHAN KOTA MAGELANG Salwa Qur'ani; Endang Kartini Panggiarti
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 1 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the financial performance of the local government of the City of Magelang by using the analysis of independence ratios, effectiveness ratios, efficiency ratios, hardness ratios and growth ratios. The type of research in this research is quantitative. The data used in this study are secondary data in the form of the Magelang City Government Financial Statements for 2015-2019 which were obtained using documentation techniques. The results of this study indicate that the independence ratio of 38.73% is low / not independent, the effectiveness ratio of 110.85% is classified as effective, the efficiency ratio of 100.22% is classified as inefficient, the compatibility ratio / shopping activity is classified as inefficient. Operational expenditure ratio of 87.16% and capital expenditure ratio of 24.66% are classified as less harmonious, and growth ratio of 10.16% is classified as low. The implication of the results of this study is that the City of Magelang must continue to increase and optimize local revenue by managing unprocessed regional resources and the government must also be able to prioritize its allocation of funds in optimal budget and development spending. Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah daerah Kota Magelang dengan menggunakan analisis rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio keserasihan dan rasio pertumbuhan. Jenis penelitian dalam penelitian ini adalah kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Keuangan Pemerintah Kota Magelang tahun 2015 – 2019 yang diperoleh dengan menggunakan teknik dokumentasi. Hasil penelitian ini menunjukkan bahwa rasio kemandirian 38,73% tergolong rendah / tidak mandiri, rasio efektivitas 110,85% tergolong efektif, rasio efisiensi 100,22% tergolong tidak efisien, rasio keserasian / aktivitas belanja tergolong tidak efisien. Rasio belanja operasional 87,16% dan rasio belanja modal 24,66% tergolong kurang harmonis, dan rasio pertumbuhan 10,16% tergolong rendah. Implikasi hasil penelitian ini adalah bahwa Kota Magelang harus terus meningkatkan dan mengoptimalkan pendapatan asli daerah dengan cara mengelola sumber daya daerah yang belum diolah selama ini dan pemerintah juga harus dapat mengprioritaskan alokasi dananya pada belanja ritun dan belanja pembangunan secara oprimal.
Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syariah Mandiri Erna Kurniya Wati; Endang Kartini Panggiarti
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p361-371

Abstract

Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. The number of samples used is only one Islamic banking, namely Bank Syariah Mandiri, the sample selection using purposive sampling technique. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic.
RANCANGAN MODEL PEMBERDAYAAN UMKM UNTUK MEMPERTAHANKAN KEARIFAN LOKAL DI KABUPATEN MAGELANG Endang Kartini Panggiarti; Supanji Setyawan
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1087

Abstract

The objective of this research is to find out and identify about village potention in Kabupaten Magelang. Kabupaten Magelang have 21 Kecamatan and 372 village. The researcher is only take 31 villages for sampel of the research. This research is qualitative research that explaining village potention in Kabupaten Magelang. The result of the research is most of the sampel that take the village are agrarian and depend on their live from agriculture, plantation, farming, and fishery. Some of the society of the villages have another business like handy craft and snack. Some of the villages have potention from natural and there is have 8 villages that have tourist destination are very interesting that can be develop. That villages have get coaching from relates parties, but less to put the villages become potention because they have low humanity, low knowledge and low motivation for create and develop their villages. So that need empowerment model to become the villages have a benefit potention.
Rancangan Model Kewirausahaan antara Desa Balesari dan Desa Losari dalam rangka Mempertahankan Kearifan Lokal Daerah di Kabupaten Magelang Endang Kartini Panggiarti
Monex: Journal of Accounting Research Vol 9, No 2 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i2.1645

Abstract

Balesari village on Windusari District and Losari Village on Grabag Distric are ones of region in Magelang District. The objective of the research is to find out about how entrepreneurship model design can be implemented for two villages and then can be comparable each other. This research are qualitative descriptive research. The descriptive research explained about the potential that belongs to Balesari and Losari village and develop entrepreneurship model with carry out local wisdom. The samples of the research about 10 – 15 respondent for each villages.The result of the research is that villages have unique characteristic. Entrepreneurship model design that can be arranged generally with this approach for know their society characteristic and method that their uses. Then describe to each entrepreneurship model for Balesari and Losari village. Balesari village because of near from city of Magelang have the society tend to be independent and less enthusiastic about receive the new something. This is opposite with Losari village. Losari village because it’s located far from the city of Magelang, the society of Losari village more open and very enthusiastic about the new something form team. For trying to introduce their self to the outside world, their open for the new something. This is difference principle about the difference society characteristic about Balesari and Losari village in Magelang district.  
ANALYSIS OF CLASSIFICATION OF BUSINESS TYPES AND GOVERNMENT CONTRIBUTION TO THE DEVELOPMENT OF BUSINESSES MANAGED WITH DISABILITY IN GUNUNGKIDUL DISTRICT Siti Afidatul Khotijah; Agustina Prativi Nugraheni; Endang Kartini Panggiarti
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 2 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i2.289

Abstract

This study aims to analyze groups of types of businesses run by people with disabilities in Gunungkidul Regency and analyze the role of the government in the development of businesses run by people with disabilities. This study uses purposive sampling where the main requirement is individuals with disabilities who have MSME businesses in Gunungkidul Regency. This research is a descriptive qualitative study. The type of data used in this study is primary data derived from interviews and observations of respondents. The results of this study indicate that the types of businesses run by people with disabilities in Gunungkidul Regency are mostly in the form of services (shaving, massage and sewing), handicrafts, printing and culinary services. The type of business carried out is in accordance with the advantages possessed by Gunungkidul Regency, namely the agricultural, industrial and service sectors. In addition, the government, represented by the Gunungkidul Regency MSME Service, has involved disabilities in the expo activities that were held, but people with disabilities expect more roles from the office for business assistance, starting from improving product quality, marketing to capital.
THE ROLE OF ZAKAT ACCOUNTING: NORMATIVE AND CONTEXTUAL APPROACH TO CASE STUDY IN INDONESIA Endang Kartini Panggiarti; Azis Muslim; Baiq Ismiati
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5715

Abstract

The aim of this study is to find out about the role of zakat accounting according to PSAK No. 109 and its implementation in Zakat Management Organizations of regions in Indonesia during the period 2015 - 2020. This research method used a qualitative research approach with case study design, which is a review of various scientific studies on the development of zakat accounting based on PSAK No. 109 in Indonesia. The result obtained is that some Zakat Management Organizations still do not fully implement PSAK No. 109. This is because less understand about the standard and the limitations of existing human resources. The recommendation given is that the manager participates in training on PSAK No. 109 and increases the number of administrators.
Peran Financial Technology Lending sebagai Keuangan Inklusi Untuk Peningkatan Pertumbuhan Ekonomi Retnosari Retnosari; Siti Afidatul Khotijah; Endang Kartini Panggiarti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 2 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i2.589

Abstract

Layanan perbankan yang ada belum sepenuhnya menjangkau semua lapisan masyarakat kususnya masyarakat terluar, terdepan, dan tertinggal. Dengan adanya layanan financial technology diharapkan dapat memperbaiki hal tersebut dan diharapkan dapat meningkatkan pertumbuhan ekonomi secara umum. Penelitian ini menggunakan pendekatan kualitatif deskriptif eksploratif. Pertumbuhan financial technology dari perusahaan penyedia jasa ataupun akun (rekening) lending selalu bertambah setiap tahunnya. Tercatat ada 144 perusahaan fintech. Namun hal tersebut berbanding terbalik dengan pertumbuhan ekonomi yang mana mengalami trend naik turun setiap tahun. Hal tersebut mengindikasikan bahwa ada faktor lain yang mempunyai pengaruh besar pada pertumbuhan ekonomi.
ANALISIS BELANJA LANGSUNG DAN PELAPORANNYA PADA DINAS KESEHATAN KABUPATEN TEMANGGUNG Faridatul Jazilah; Endang Kartini Panggiarti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 7 No. 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2457

Abstract

The purpose of this study is to analyze direct expenditure and reporting to the Health Office. The data used is secondary data. Data collection techniques using documentation in the form of financial statements of the Health Office. The method used is quantitative descriptive method. The results of the study showed that the Health Office in Temanggung Regency had already realized the direct expenditure budget and reported in accordance with PP No. 71 of 2010.
Upaya Peningkatan Profitabilitas Dalam Pengelolaan Kredit Di Masa Pandemi Covid-19 Pada BPR Fermina Julian Ade Purwanto; Endang Kartini Panggiarti; Agustina Prativi Nugraheni
Akuntansi dan Manajemen Vol. 17 No. 1 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i1.175

Abstract

The purpose of this study is to find out the bad credit management implemented by PT. BPR BKK Muntilan (Perseroda), to find out the credit management mechanism of PT. BPR BKK Muntilan (Perseroda), to find out the profits obtained and efforts to increase profitability. Collection techniques by means of observation in the field of credit and the field of funds, interviews conducted by 2 speakers in the field of credit and the field of funds and 1 resource person in the field of marketing, documentation with several employees related to profitability in credit management and literature studies. This type of case study research approach with qualitative descriptive analysis that explains and describes actual events without being engineered in narrative form. The results showed that the management of bad loans implemented by PT BPR BKK Muntilan (Perseroda) in accordance with the applicable provisions and its application was good, but there were obstacles in the management of bad loans so that it carried out several elements of internal control, credit management mechanisms implemented and profits obtained based on profitability ratios and efforts made to increase profitability during the Covid-19 pandemic.
ANALISIS PENGGUNAAN FINANCIAL TECHNOLOGY, LITERASI KEUANGAN DAN PERILAKU KEUANGAN MAHASISWA PELAKU USAHA ONLINE Lina Wati; Endang Kartini Panggiarti
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 9, No 2 (2021): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v9i2.5834

Abstract

Kebutuhan akan layanan keuangan yang ekonomis, cepat, dan mudah diakses menjadi faktor pesatnya pertumbuhan financial technology di Indonesia. Salah satu kelompok yang memiliki intensi tinggi dalam penggunaan produk-produk financial technology adalah mahasiswa yang menjadi pelaku usaha online. Dengan tingkat pemahaman teknologi dan literasi keuangan yang lebih baik dari masyarakat awam, perilaku manajemen keuangan mahasiswa dipandang lebih baik. Penelitian ini bertujuan untuk menguji adanya pengaruh financial technology dan literasi keuangan terhadap perilaku manajemen keuangan mahasiswa yang melakukan usaha secara online. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan menggunakan data primer yang dikumpulkan melalui kuisioner kepada 50 mahasiswa pelaku usaha online di wilayah Magelang serta dianalisis melalui uji regresi linear berganda. Hasil penelitian menyatakan bahwa secara parsial variabel financial technology tidak mempengaruhi perilaku manajemen keuangan. Sedangkan variabel literasi keuangan secara parsial berpengaruh positif terhadap perilaku manajemen keuangan mahasiswa yang melakukan usaha secara online.The need for cheap, fast, and ease of access are the factors for the rapid growth of financial technology in Indonesia. In addition, students who do business online are the parties who often use financial technology. With a better understanding of technology and financial literacy, students should have better financial management behavior than commoners. This study determines the effect of financial technology and financial literacy on the financial management behavior of students who do business online. This study used a quantitative method with primary data collected through questionnaires and processed using multiple linear regression tests through the SPSS program. This research was conducted on 50 students who have online businesses and actively use financial technology in Magelang regency. The result states financial technology does not affect students’ financial management behavior, while financial literacy positively impacts students' financial management behavior.
Co-Authors Abdul Mustaqim Afidya Nafi’aturrohmah Afni Rahmania Agustina Prativi Nugraheni Ahya Amalia Lutfiana Amalia Nessa Arlinda Amanda Yulia Damayanti Manda Amelia Finda Azzahra Angela Rike Marshanda Annisa Nur Afifah Aprilia Rizka R Arella Laticia Br Perangin Angin Ayu Alfina Wijiyanti Ayuk Yuliana Ayunda Putri Nilasari Azis Muslim Azzah Dzakiyah Baiq Ismiati Cicih Widianingsih Dania Dwi Rinita Denada Rahmawati Devi Novita Sari Devi Widiyawati Devita Permatasari Dewi Nur Aisyah Dhea Ayu P Dian Restu Aji Dika Nurita Dimas Raka Fatchurisna’in Dita Dwi Puspitasari Dyah Paramita Enriko Teja Sukmana Erna Kurniya Wati Erni Puji Astutik Esti Rahmandani Fadilla Alya Ramadhani Faesha Nabbal Farid Darmawan Faridatul Jazilah Fatimah, Ari Nurul Fermina Julian Ade Purwanto Fidiyatul Mas ‘Amah Gilang Satria A Hishna Barron Savero Imam Ari Fadhilah Isna Khoirinnisa Josin Sitinjak Karimah Khoirunisa Azahra Krisna Rizqi Adi Hibatullah Kusdianti Fatimah Lilis Lestyaningrum Lina Wati Lintang Yulfiani Lira Fadia Rahma Martania Dwi Hapsari Maulana Iqbal Pradana Mia Nurmalia Muh.Gibran Abdiel A Muhammad Rizki Mashuda Naeni Nangimah Naufal Luthfi Ramadhan Nurjanah Nuwun Priyono Panca Safira Amelia Qurrota A’yunin Rahma Putri Wijayanti Rania Wahyu Setyana Rayendra Ibnu Hawari Refa Indriani Restu Argarinjani Retnosari Reza Aryantina Reza Nur Hidayah Rohmatun Rohmatun Roikhatul Jannah Rona Khonsa Hanifah Rosiana Khafida Rosita Adjeng P Rosyta Pratiwi Salwa Qur'ani Silvia Rizqi Ardiani Siska Yulita Siti Afidatul Khotijah Suci Nasehati Sunaningsih Supanji Setyawan Suparyono Suparyono Suryatimur, Kartika Pradana Syahrul Malazia Syifa Hanin Khusnunnisa Tegas Sidiq Tri Pamungkas Trisniyati Umi Salamah Untsa Aprimelia Valent R Vanio Bagas Saputra Vanny Himmatul Amalia Vina Aprilia Putri Wahyu Anggi Pratama Yudha Arya Dwi Kusuma Yuli Kurniasih Yunita Indah Saputri Yusni Kartika Cahyaningtyas