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Journal : JSAP : Journal Syariah and Accounting Public

ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA PENYERTAAN DESA TERHADAP PENDAPATAN ASLI DESA (PADes) DARI BAGI HASIL USAHA BUMDES (Studi Pada Badan Usaha Milik Desa Di Kecamatan Mananggu Kabupaten Boalemo) Abdullah, Julie; Hasanuddin, Hasanuddin; Lamuda, Ilyas; Gude, Maksum
JSAP : Journal Syariah and Accounting Public Vol 7, No 1 (2024): Juli 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.1.51-64.2024

Abstract

This study aims to analyze the effectiveness and efficiency of village participation fund management on village original income from business sharing results, focusing on Village-Owned Enterprises (BUMDes) in Mananggu Sub-District, Boalemo Regency. The research method employed is Mixed Method Exploratory Design, integrating both quantitative and qualitative approaches. The research findings indicate that the management of village participation funds in BUMDes in Mananggu Sub-District from 2018 to 2022 is categorized as ineffective and inefficient based on the quantitative approach, with an average effectiveness value of 38.95 and an average efficiency value of 183.4. Qualitative research reveals several factors contributing to the poor management of BUMDes businesses, including low integrity of managers, limited human resource capabilities in managing businesses and identifying market opportunities, as well as the predominant use of participation funds for operational purposes rather than business unit capital development. Moreover, inadequate supervision by the village government, particularly in periodically evaluating managerial performance, also contributes to the low effectiveness and efficiency of village participation fund management.
ANALISIS RASIO KEUANGAN BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA Botutihe, Syamsurizal; Lamuda, Ilyas; Hasanuddin, Hasanuddin; Abdullah, Julie
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.31-47.2023

Abstract

This study aims to analyze the financial ratios of commercial banks listed on the Indonesia Stock Exchange. The analytical method used is financial ratios consisting of profitability ratios, liquidity ratios, company growth ratios, capital structure ratios and company value ratios. The results of the study show that the average profitability ratio of the commercial banks studied cannot be said to meet the standards. Furthermore, the average liquidity ratio of the bank under study does not meet the standard ratio. For the company's growth ratio, only Bank Mandiri in 2021 meets the standards. The results of the ratio of the capital structure of the banking companies of all the banks studied on average met banking standards and lastly for the ratio of company values of all the banks studied, on average they met the standard ratio.
ANALISIS AKTIVITAS KEUANGAN DAN PENGELOLAAN UTANG DALAM MENGUKUR KEMAMPUAN LABA PERUSAHAAN Abdullah, Yunita Damayanti; Lamuda, Ilyas; Abdullah, Julie; Karundeng, Deby R.
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.9-19.2023

Abstract

The purpose of this study is to analyze financial activity and debt management in measuring the company's profit capability (studies in the hotel industry listed on the Indonesian Stock Exchange). The purposive sampling method was used for sampling with analytical techniques using financial performance ratios and multiple linear regression analysis to analyze the effect of the independent variables on the dependent variable. The results showed that financial activity had a positive and significant effect on earning capacity, debt management had a non-significant positive effect on earning capacity, and simultaneously financial activity and debt management had a positive effect on earning capacity in hotel companies listed on the Indonesia Stock Exchange.