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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review JURNAL ILMU EKONOMI & SOSIAL JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) International Journal of Social Science and Business GEMA EKONOMI JCRS (Journal of Community Research and Service) Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat JIM (Jurnal Ilmu Manajemen) JMK Jurnal Manajemen dan Kewirausahaan GUYUB: Journal of Community Engagement Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Abdimas Bina Bangsa Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Innovation Research and Knowledge Innovation Business Management and Accounting Journal Gemilang: Jurnal Manajemen dan Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public and Business Accounting Prosidia Widya Saintek Jurnal Ekonomi Kreatif Indonesia BULLET : Jurnal Multidisiplin Ilmu Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis TGO Journal of Community Development AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Clean and Sustainable Production

Ana Sopanah, Ana

Universitas Widya Gama

Author-ID : 632932

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Pengaruh penerapan GCG terhadap kesehatan keuangan perusahaan pada PT. INKA Madiun Choirum Alfi Shariana Umami; Ana Sopanah; Dwi Anggarani
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan good corporate governance terhadap kesehatan keuangan perusahaan pada PT Industri Kereta Api (Persero) Madiun. Penerapan GCG diukur dengan prinsip-prinsip GCG yaitu Transparansi, Akuntabilitas, Responsibilitas, Independensi, dan Kewajaran. Kesehatan keuangan perusahaan yang diukur dengan rasio profitabilitas. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sampel dalam penelitian ini sebanyak 32 karyawan divisi SPI PT INKA (Persero). Teknik pengumpulan data dengan penyebaran kuesioner kepada responden. Alat analisis yang digunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial prinsip transparansi, akuntabilitas, responsibilitas, independensi, kewajaran berpengaruh signifikan terhadap kesehatan keuangan perusahaan. Secara simultan prinsip transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran berpengaruh signifikan terhadap kesehatan keuangan perusahaan. Selain itu secara dominan hasil penelitian ini menunjukan bahwa akuntabilitas merupakan variabel yang paling dominan berpengaruh terhadap kesehatan keuangan perusahaan.

Mengungkap akuntansi budaya atas pembiayaan ritual upacara adat kasada suku tengger bromo semeru Fitriana Nur Ica Dewi; Sopanah Sopanah; Khojanah Hasan
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Penelitian ini bertujuan untuk mengungkap bagaimana pembiayaan dalam ritual adat kasada. Penelitian menggunakan pendekatan naturalistik dengan metode observasi, wawancara, dan dokumentasi. Berdasarkan hasil wawancara dan analisis data tidak ada jumlah paten kuantitas persembahan untuk ritual kasada, pembiayaan dilakukan melalui swadaya, sistem pelaporan keuangan ritual Kasada sangat sederhana dan belum mengikuti standar yang ditetapkan, namun dari sisi administrasi keuangan dinilai cukup baik, ada kesesuaian antara pelaksanaan dengan pertanggungjawaban. Organisasi kecil seperti adat desa dalam sebuah desa diharapkan dapat berkembang, maka diperlukan penerapan akuntabilitas dan transparansi secara berkala dan berkesinambungan guna menyejahterahkan krama desa melalui jerih payah yang dilandasi kejujuran.

EVALUASI ADANYA REFOCUSING DAN REALOKASI ANGGARAN TERHADAP KINERJA BBKP SURABAYA TAHUN ANGGARAN 2020 Listyana Era Murti; Ana Sopanah; Khojanah Hasan
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

AbstrakPenelitian ini bertujuan untuk mengetahui 1) Bagaimana proses refocusing dan realokasi anggaran pada Balai Besar Karantina Pertanian Surabaya, 2) Bagaimana dampak refocusing dan realokasi anggaran terhadap kinerja Balai Besar Karantina Pertanian Surabaya. Penelitian ini merupakan penelitian deskriptif dengan menggunakan metode kualitatif. Penelitian deskriptif adalah penelitian yang mengangkat suatu rumusan masalah yang berkenaan dengan pertanyaan terhadap keberadaan variabel mandiri baik hanya pada satu variabel saja atau lebih sedangkan untuk metode kualitatif adalah metode yang digunakan untuk meneliti pada obyek yang kondisinya alamiah dimana peneliti sebagai instrumen kunci, teknik pengumpulan data dilakukan secara triangulasi, analisis data bersifat induktif atau kualitatif, dan hasil penelitian kualitatif lebih menekankan makna daripada generalisasi. Hasil penelitian ini adalah refocusing anggaran untuk dana penanggulangan Covid1-19 yang terjadi pada bulan April 2020 yang mengambil dana RM (rupiah murni) dari DIPA (Daftar Isian Pelaksana Anggaran) ternyata tidak berpengaruh secara signifikan terhadap kinerja BBKP Surabaya secara umum. Adapun pengaruh dari refocusing realokasi tersebut lebih kepada terhambatnya penyerapan anggaran dikarenakan mundurnya semua kegiatan akibat pandemi covid-19.Kata kunci : Pandemi Covid-19, Refocusing Anggaran Kata kunci : Pandemi Covid-19, Refocusing Anggaran AbstractThis study aims to find out 1) How is the process of refocusing and reallocating the budget at the Surabaya Agricultural Quarantine Center, 2) How is the impact of refocusing and budget reallocation on the performance of the Surabaya Agricultural Quarantine Center. This research is a descriptive study using qualitative methods. Descriptive research is research that raises a problem formulation with regard to the question of the existence of independent variables on only one or more variables, while qualitative method is a method used to examine objects in natural conditions where the researcher is the key instrument, data collection techniques are carried out. by triangulation, data analysis is inductive or qualitative, and qualitative research results emphasize meaning rather than generalization. The result of this study is that the budget refocusing for Covid1-19 prevention funds that occurred in April 2020 which took RM (pure rupiah) funds from the DIPA (Budget Implementing List) did not significantly affect the performance of BBKP Surabaya in general. The effect of the reallocation refocusing is more on the delay in budget absorption due to the retreat of all activities due to the COVID-19 pandemic.Key Words : Covid-19 Pandemic, Refocusing The Budget

ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH DALAM PERTANGGUNGJAWABAN LAPORAN KEUANGAN DI BAKORWIL III MALANG Choirotul Ummayyah; Ana Sopanah; Hartini P. Pawestri
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Abstrak Tujuan dilakukan penelitian ini adalah untuk menganalisis laporan keuangan Badan Koordinasi Wilayah Pemerintahan dan Pembangunan Jawa Timur III Malang pada tahun 2019 apakah telah sesuai dengan Standar Akuntansi Pemerintah atau belum. Analisis ini meliputi pengakuan, pengukuran, dan penyajian laporan keuangan. Penelitian ini menggunakan metode deskriptif kualitatif yaitu metode pembahasan permasalahan yang sifatnya menguraikan, menggambarkan, membandingkan dan menerangkan suatu data. Hasil penelitian ini yaitu Badan Koordinasi Wilayah Pemerintahan dan Pembangunan Jawa Timur III Malang telah menerapkan secara penuh Standar Akuntansi Pemerintah atas laporan keuangan tahun 2019. Hal ini dibuktikan dengan klasifikasi akun-akun yang digunakan dan format penyajian laporan keuangan telah sesuai dengan ketentuan Standar Akuntansi Pemerintah yang tercantum pada Peraturan Pemerintah Nomor 71 Tahun 2010.Kata Kunci: Standar Akuntansi Pemerintah, Sektor Pemerintahan, Laporan Keuangan Abstract The purpose of this research is to analyze the financial statements of the The Regional Coordination dan Development Agency Of East Java III Malang in 2019 whether it is in accordance with Government Accounting Standards or not. This analysis includes the recognition, measurement, and presentation of financial statements. This research uses descriptive qualitative method, namely the method of discussing problems that are outlining, describing, comparing and explaining data. The results of this study that the The Regional Coordination dan Development Agency Of East Java III Malang has fully implemented Government Accounting Standards of the 2019 financial statements. This is evidenced by the classification of accounts used and the format of presentation of financial statements in accordance with the provisions of the Government Accounting Standards listed in Government Regulation Number 71 of 2010.Keywords: Government Accounting Standards, Government Sector, Financial Statements

PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Maria Lorita Bete; Ana Sopanah; Marjani AT
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba (studi pada perusahaan manufaktur pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2020). Populasi dalam penelitian ini adalah 46 perusahaan dengan menggunakan metode purposive sampling sehingga jumlah sampel yang diperoleh adalah 7 perusahaan. Jenis data dalam penelitian ini adalah data kuantitatif dan sumber data sekunder yang diambil dari www.idx.com dengan teknik analisis data deskriptif, data regresi linier berganda, uji asumsi klasik, koefisien determinasi (R2), uji T dan uji F menggunakan SPSS 21. Hasil Penelitian menunjukkan bahwa variabel perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba sedangkan variabel beban pajak tangguhan tidak berpengaruh signifikan terhadap manajemen laba dan secara simultan perencanaan pajak dan beban pajak tangguhan tidak berpengaruh terhadap manajemen laba. Keterbatasan penelitian ini adalah penulis hanya meneliti perusahaan manufaktur di sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 - 2020 dan variabel bebas yang digunakan hanya dua variabel yaitu perencanaan pajak dan pajak tangguhan. beban untuk mempengaruhi variabel terikat. yaitu manajemen laba.Kata kunci: perencanaan pajak, beban pajak tangguhan dan manajemen laba AbstractThis study aims to determine the effect of tax planning and deferred tax expense on earnings management (study of manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2016-2020). The population in this study were 46 companies using purposive sampling method so that the number of samples obtained was 7 companies. The types of data in this research are quantitative data and secondary data sources taken from www.idx.com with descriptive data analysis techniques, multiple linear regression data, classical assumption test, coefficient of determination (R2), T test and F test using SPSS 21. Results The research shows that the tax planning variable has no significant effect on earnings management while the deferred tax expense variable has no significant effect on earnings management and simultaneously tax planning and deferred tax expense have no effect on earnings management. The limitations of this study are that the author only examines manufacturing companies in the consumer goods industry sector which are listed on the Indonesian Stock Exchange (IDX) in 2016 - 2020 and the independent variables used are only two variables, namely tax planning and deferred tax burden to influence the dependent variable. namely earnings management.Keywords: tax planning, deferred tax expense and earnings management

Analisis Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Subsektor Farmasi Yang Terdaftar Di BEI (2015-2020) Yohana Taruli Vlorentina; Ana Sopanah; Dwi Anggarani
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Abstrak Penelitian ini bertujuan untuk mengetahui 1) pengaruh profitabilitas pada audit delay, 2) pengaruh solvabilitas pada audit delay, 3) pengaruh kompleksitas operasi perusahaan pada audit delay, 4) pengaruh ukuran perusahaan pada audit delay, 5) pengaruh ukuran KAP pada audit delay, 6) pengaruh komite audit pada audit delay, 7) pengaruh opini audit pada audit delay. Populasi dalam penelitian ini adalah perusahaan farmasi yang terdaftar di BEI. Pengambilan sampel dilakukan dengan metode purposive sampling, artinya sampel yang digunakan dalam penelitian ini adalah sampel yang memenuhi kriteria tertentu. Teknik analis data yang dipergunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa 1) profitabilitas berpengaruh positif pada audit delay, 2) solvabilitas berpengaruh positif pada audit delay, 3)kompleksitas operasi perusahaan berpengaruh positif pada audit delay, 4) ukuran perusahaan berpengaruh positif pada audit delay, 5) ukuran KAP berpengaruh positif pada audit delay, 6) komite audit berpengaruh positif pada audit delay dan 7) opini audit berpengaruh positif pada audit delay.Kata Kunci: profitabilitas, solvabilitas, kompleksitas operasi perusahaan, ukuran perusahaan, ukuran KAP, komite audit, opini audit Abstract This research aims to reveal (1) the effect of profitability on audit delay, (2) the effect of solvability on audit delay, (3) the effect of the complexity of the company's operations on audit delay, (4) the effect of company size on audit delay (5) the effect of public accounting firm size on audit delay, (6) the effect of audit committee on audit delay, (7) the effect of auditor opinion on audit delay. The population in this study is pharmaceutical companies listed on the IDX. Sampling was done by the purposive sampling method, meaning that the sample used in this study was a sample that met certain criteria. The data analysis technique used is multiple regression analysis. The results showed that 1) profitability had a positive effect on audit delay, 2) solvability had a positive effect on audit delay, 3) the complexity of the company's operations had a positive an effect on audit delay, 4) firm size had a positive effect on audit delay, 5) KAP size had a positive effect on audit delay, 6) audit committee has a positive effect on audit delay and 7) audit opinion has a positive effect on audit delay.Keywords: profitability, solvability, the complexity of the company's operations, public accounting firm size, audit committee, auditor opinion

Analisis Efektivitas Refocusing Anggaran Pada Pemerintah Kota Malang Di Masa Pandemi Covid-19 Ana Sopanah; Nerizqullah Auriga Tsarwa; Dwi Anggarani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1150

Budget refocusing as an effort to accelerate the handling of the Covid-19 pandemic. However, this Budget Refocusing has not proven to be very effective in gaining public trust in the government in dealing with problems that arise during the Covid-19 pandemic. The purpose of this study is to analyze the effectiveness of budget refocusing in government. The research method used by researchers in this study is a qualitative method. The research design used by the researcher is a case study. The main research location chosen by the researcher is in Malang City, East Java Province. There are three data collection techniques used by researchers, namely observation, interviews, and documentation studies. While the data analysis techniques used include data collection, data reduction, data presentation, and drawing conclusions or verification. Then test the validity of the data and triangulate the data. From the results it can be concluded that the implementation of budget refocusing is realized by handling health, economic recovery and anticipation of regional economic decline. Efforts to reduce COVID-19 positive patients and improve economic growth have been carried out and are more effective. And the results of these implementations can create the effectiveness of Budget Refocusing due to improved economic growth and the reduced positive number of Covid-19 in Malang City.

Kinerja Keuangan Sebelum dan Masa Pandemi Covid-19 Pada Perusahaan BUMN Amir Hasan; Nasharuddin Mas; Ana Sopanah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1201

This study aims to determine the impact of the Covid-19 pandemic on the company's financial performance. In this study, the approach used by researchers was quantitative and comparative research. The population of this study is all construction service companies of State-Owned Enterprises listed on the Indonesia Stock Exchange in the period before the Covid-19 pandemic (2018-2019) and during the Covid-19 pandemic (2020-2021), totaling 4 companies. The data source used in this study is secondary data, from annual reports. In this study, the analytical methods used are descriptive quantitative analysis and inferential analysis. Inferential statistical analysis used in this study were paired sample t-test and independent sample t-test. The results of the overall hypothesis test show that there are differences in financial performance between before and during the Covid-19 pandemic, state-owned construction service companies listed on the Indonesia Stock Exchange. Over the past four years, infrastructure development carried out by state-owned construction companies has experienced a good increase. Problems occurred when the spread of the Covid-19 virus began in 2019 which resulted in 2020 infrastructure development being delayed. The delay in the end also affected the financial condition of SOEs. For companies, profits are not only ways and efforts to increase them, but also think about what to do to improve company performance so that they can maintain stability, growth and achievement on profits. The company's performance is related to the company's efforts in managing the resources it has in generating profits that can increase the company's prosperity.

Pembangunan Mental Dan Spirit Kewirausahaan Melalui Penyuluhan Kewirausahaan Pada Wirausahawan Desa Permanu Kabupaten Malang Hanif Rani Iswari; Syamsul Bahri; Sopanah Sopanah; Khojanah Hasan; Dwi Anggarani
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 3 (2022): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v7i3.831

Wirausaha dikenal memiliki mental yang baja dan spirit yang tak pernah padam, namun hingga sampai pada titik tersebut tidak ada wirausaha yang tanpa melalui proses jatuh dan bangun. Proses berat dialami oleh pelaku usaha Desa Permanu Kabupaten Malang khususnya bagi mereka yang memiliki usaha dalam skala kecil ketika pandemic covid-19. Program Pengabdian Kepada Masyarakat ini bertujuan membangun mental dan spirit kewirausahaan dalam bentuk penyuluhan pada wirausahawan Desa Permanu Kabupaten Malang yang berjumlah 10 bidang usaha binaan sejumlah 40 mitra usaha. Kegiatan dikemas dalam bentuk penyuluhan berupa pemaparan, talkshow interaktif, FGD yang dilengkapi dengan screening pre-counseling dan evaluasi pasca- counselling. Hasil screening pre-counseling pada partisipan diperoleh identifikasi beberapa permasalahan yakni kurangnya minat bertahan dalam berwirausaha dan belum memiliki dorongan untuk mengembangkan dan membesarkan usaha yang dilakukan. Hasil evaluasi pasca-counseling diperoleh peningkatan minat untuk bertahan dalam berwirausaha dengan dibuktikan dengan munculnya beberapa ide bisnis berbasis kearifan lokal yang dapat digali lebih lanjut. Selain itu dalam sesi FGD, ide bisnis baru bahkan yang tengah dijalankan telah dipandu dalam menyusun analisa SWOT yang berguna dalam rencana pengembangan atau bahkan strategi scale-up. Development Of Mental And Spirit Entrepreneurship Through Entrepreneurship Counseling To Entrepreneurs In Permanu Village, Malang Regency Entrepreneurs are known to have a strong mental and spirit that never goes out, but up to that point there is no entrepreneur without going through the process of falling and getting up. The hard process was experienced by business actors in Permanu Village, Malang Regency, especially for those who have small-scale businesses during the COVID-19 pandemic. This Community Service Program aims to build an entrepreneurial mentality and spirit in the form of counseling for entrepreneurs in Permanu Village, Malang Regency, totaling 10 business fields under the guidance of 40 business partners. Activities are packaged in the form of counseling in the form of presentations, interactive talk shows, FGDs equipped with pre-counseling screening and post-counseling evaluations. The results of the pre-counseling screening of participants identified several problems, namely the lack of interest in surviving in entrepreneurship and not having the drive to develop and enlarge the business being carried out. The results of the post-counseling evaluation showed an increase in interest in surviving in entrepreneurship as evidenced by the emergence of several business ideas based on local wisdom that could be explored further. In addition, in the FGD sessions, new business ideas and even those that are being implemented have been guided in preparing a SWOT analysis that is useful in development plans or even scale-up strategiesAbstrak: Wirausaha dikenal memiliki mental yang baja dan spirit yang tak pernah padam, namun hingga sampai pada titik tersebut tidak ada wirausaha yang tanpa melalui proses jatuh dan bangun. Proses berat dialami oleh pelaku usaha Desa Permanu Kabupaten Malang khususnya bagi mereka yang memiliki usaha dalam skala kecil ketika pandemic covid-19. Program Pengabdian Kepada Masyarakat ini bertujuan membangun mental dan spirit kewirausahaan dalam bentuk penyuluhan. Kegiatan dikemas dalam bentuk penyuluhan berupa pemaparan, talkshow interaktif, FGD yang dilengkapi dengan screening pre-counseling dan evaluasi pasca- counselling. Hasil screening pre-counseling pada partisipan diperoleh identifikasi beberapa permasalahan yakni kurangnya minat bertahan dalam berwirausaha dan belum memiliki dorongan untuk mengembangkan dan membesarkan usaha yang dilakukan. Hasil evaluasi pasca-counseling diperoleh peningkatan minat untuk bertahan dalam berwirausaha dengan dibuktikan dengan munculnya beberapa ide bisnis berbasis kearifan lokal yang dapat digali lebih lanjut. Selain itu dalam sesi FGD, ide bisnis baru bahkan yang tengah dijalankan telah dipandu dalam menyusun analisa SWOT yang berguna dalam rencana pengembangan atau bahkan strategi scale-up.

Impact of the Covid-19 Pandemic on Distribution of Village Funds in 2021 Ana Sopanah; Ndaru Muchtarom Anantadi; Dwi Anggarani; Khojanah Hasan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 4 (2022): December 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i4.903

This research aims to find out more about the process of channeling village funds and during the Covid-19 pandemic. This type of research uses a quantitative approach. The sample taken is a village located in the local government area which is a partner of the Bekasi KPPN as the manager of the distribution of Physical DAK and Village Funds. There are 738 villages in the Bekasi Regency area. The results of the study show that the Covid-19 pandemic has had an impact on the management of village funds, especially the distribution of village funds. These changes are outlined in several central government policies ranging from government regulations in lieu of laws to their derivatives. Realization of distribution of village funds between before and during the Covid-19 pandemic, the results found that the percentage between the ceiling and the realization of distribution of village funds before and during the Covid-19 pandemic was only 0.0001%. The government, through channeling village funds, is here to assist the process of national economic recovery.

Co-Authors Achmad Fairuzabadi Adya Hermawati Adya Hermawati Ahmad Fairuzabadi Akhmad Noval Adzani Alif Fidiyanti Mulyani Amir Hasan Ananggadipa Pratama Angela Astika Udur Sirait Anshari Malim Aksar Apriyani Yuninda Taek Aria Wastra Boja Besin, Egidio Da Neves Brito Budi Astuti, Peni Choirotul Ummayyah Choirul Anam Choirum Alfi Shariana Umami Chumairoh Dian Maharani Dapamoni, Jetofandri Umbu Neka Dewi, Indah Dicky Hartawan Dimas Meifal Nazry Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Nur Saputra Elysabeth Permatasari Endah - Puspitosarie Endah Puspitasari Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Febriani Tri Setyaning Tyas Firman Nurdiyansyah Fitriana Nur Ica Dewi Gresensia Elisabeth Tori Hanif Rani Iswari Hanif Rani Iswari Harnovinsah Harnovinsah Hartini P. Pawestri Hartini Prasetyaning P Helin Destria Ananda Hindar Safri Lubis i Anggarani, Dw Indah Dewi INDAH DEWI NURHAYATI INDRA WIJAYANTO Intan Widya Lestari Irfan Fatoni Irfan Fatoni Iva Khoiril Mala Khasanah, Midhatul Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Listyana Era Murti Maria Lorita Bete Marjani AT Mawar Maulana Nur Mohammad Bagas Rafif Mohammad Fauzi Fikri Haikal Mohammad Ghozali Muchlis Mas’ud Muhamad Parhan Muliana, Anisa Putri Mulyono Mulyono Nasharuddin Mas Nasharuddin Mas Ndaru Muchtarom Anantadi Ndout , Ahmad Nerizqullah Auriga Tsarwa Niken Paramita Nova Risdiyanto Ismail Novianti, Indana Jamila Novita Alaika Sari Nur Laely Hamzah Putri Nadia, Tanya Putri Yuliawati Rafrini Amyulianthy Rahayu Puji Suci Richard Gerry Riza Bahtiar Sulistyan Rosa, Irene Via Dollo Rossalia, Kusila Meyrin Rusdianti, Imanita Septian Rusyad, Zahir Salma Aulia Riyanti Saptaria, Lina Sari, Mei Indah Sari, Novita Alaika Sierra Tasya Ivania Aminuddin Syamsul Bahri Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Synda Lailatus Nadiva Untung Wahyudi uspitosarie, Endah P Utami, Riski Nur Yayan Hadijah Yohana Taruli Vlorentina Yuni Kartikasari Zulkarnain Zulkarnain

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