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All Journal DINAMIKA DOTCOM Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) Proceeding of National Conference on Accounting & Finance Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Pengabdian Nasional (JPN) Indonesia J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Khojanah Hasan
Fakultas Ekonomi, Universitas Widyagama Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.726 KB) | DOI: 10.31328/wnceb.v2i1.3191

Abstract

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
PengaruhoRasionProfitabilitas,oRasiomAktifitas,mEVA,odan KebijakanoDividenoTerhadapoHargamSaham Michael Oscar De Anthonio Sudi; Gunarianto Gunarianto; Khojanah Hasan
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.824 KB) | DOI: 10.31328/wnceb.v2i1.3192

Abstract

AbstrakTujuan dari penelitian ini adalah untuk melihat bagaimana Rasio Profitabilitas (NPM dan ROI), Rasio Aktivitas (TATO), Economic Value Added, dan Kebijakan Dividen (DPR) mempengaruhi harga saham Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Metode penelitian yang digunakan adalah penelitian kuantitatif. Informasi dalam penelitian ini didasarkan pada data sekunder yang dikumpulkan dari situs resmi Bursa Efek Indonesia (BEI). Sampel sebanyak 14 perusahaan diperoleh dengan menggunakan teknik Purposive Sampling. Analisis data menggunakan aplikasi SPSS yang meliputi analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji t, dan uji F.Hasil penelitian menunjukkan bahwa secara parsial NPM, TATO dan EVA berpengaruh signifikan terhadap harga saham, sedangkan ROI dan DPR tidak berpengaruh signifikan. Secara simultan, NPM, ROI, TATO, EVA dan DPR berpengaruh signifikan terhadap harga saham perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI periode 2017-2018.Kata Kunci: NPM, ROI, TATO, EVA, DPR dan Harga saham Abstract The purpose of the study was to see how profitability ratios (NPM and ROI), Activity Ratio (TATO), Economic Value Added and Dividend Policy (DPR) affected the stock prices of Consumer Goods Industry Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The research method used is quantitative research. The information in this study is based on secondary data collected from the official website of the Indonesia Stock Exchange (IDX). A sample of 14 companies was obtained using purposive sampling techniques. Data analysis uses SPSS applications that include descriptive statistical analysis, classical assumption test, multiple linear regression analysis, t test, and F test.The results showed that partially NPM, TATO and EVA had a significant effect on stock prices, while ROI and DPR had no significant effect. Simultaneously, NPM, ROI, TATO, EVA and DPR had a significant effect on the stock price of consumer goods industry manufacturing companies listed on the IDX for the period 2017-2018.Keywords: NPM, ROI, TATO, EVA, DPR and Stock Price
ANALISIS EFEKTIFITAS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA DEPO PT. INTI DAYA GUNA ANEKA WARNA Veva Samudra Umasugi; Syamsul Bahri; Khojanah Hasan
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.374 KB) | DOI: 10.31328/wnceb.v2i1.3187

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui keefektifitasan pengendalian internal atas persediaan barang. Analisis ini meliputi reduksi data, penyajian data dan kesimpulan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Teknis analisis data yang digunakan adalah dengan membandingkan prosedur dan kebijakan perusahaan dengan fakta-fakta yang terjadi dilapangan. Berdasarkan hasil analisis dan pengujian data, maka penelitian ini menyatakan bahwa pengendalian internal atas persediaan barang dagang di PT. Inti Daya Guna Aneka Warna belum sepenuhnya menajalankan prosedur persediaan barang dagang, hhal ini dapat dilihat dengan membandingkan syarat – syarat pengelolaan barang dagang yang efektif dan tidak adanya tempat penyimpanan persediaan yang kurang memadai di gudang. Namun dalam prosedur pengadaan barang pada PT. Inti Daya Guna Aneka Warna sudah efektif dengan tidak ditemukannya kesalahan dan sudah menjalankan prosedurnya dengan baik.Kata Kunci:   Efektivitas, Sistem Pengendalian Internal, Persediaan Abstract This study aims to determine the effectiveness of internal control over inventory. This analysis includes data reduction, data presentation and conclusions. This research uses descriptive qualitative research method. Data collection techniques were carried out by interview and documentation. Technical analysis of the data used is to compare the company's procedures and policies with the facts that occur in the field. Based on the results of data analysis and testing, this study states that internal control over merchandise inventory at PT. Inti Daya Guna Aneka Warna has not yet fully implemented the merchandise inventory procedure, this can be seen by comparing the terms of effective merchandise management and the absence of an inadequate inventory storage area in the warehouse. However, in the procurement procedure at PT. Inti Daya Guna Aneka Warna has been effective with no errors found and has carried out the procedure properly.Keywords:   Effectiveness, Internal Control System, Inventory
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU STUDI KASUS PADA PT. MANYAR INDO MANDIRI Nia Wahyu Febriyani; Khojanah Hasan; Marjani Ahmad Tahir
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.749 KB) | DOI: 10.31328/wnceb.v2i1.3177

Abstract

AbstrakPenelitian ini bertujuan untuk mendeskripsikan dan menganalisa sistem dan prosedur akuntansi persediaan bahan baku pada PT. Manyar Indo Mandiri. Jenis penelitian ini adalah penelitian kualitatif deskriptif dengan pendekatan studi kasus melalui observasi, wawancara dan dokumentasi. Tujuan dari penelitian ini adalah untuk mengetahui prosedur pencatatan persediaan bahan baku, prosedur penentuan harga pokok persediaan bahan baku serta mengetahui dan mengevaluasi standart operasional perusahaan dan prosedur yang membentuk sistem persediaan bahan baku pada PT. Manyar Indo Mandiri. Hasil dari penelitian ini mengungkapkan sistem akuntansi persediaan bahan baku pada PT. Manyar Indo Mandiri sudah berjalan cukup baik, dilihat dalam pemilihan metode pencatatan persediaan yang menggunakan metode perpetual, metode penentuan harga pokok persediaan bahan baku yang menggunakan metode FIFO, serta pada prosedur yang membentuk sistem persediaan bahan baku. Namun masih terdapat kelemahan yakni pada fungsi yang terkait terdapat perangkapan tugas dan tanggungjawab, tidak ada prosedur retur pembelian bahan baku, serta pada sistem perhitungan fisik dilakukan hanya sekali dan tidak terdapat panitia perhitungan.Kata Kunci: Sistem akuntansi, Persediaan, Bahan Baku  AbstractThis study aims to describe and analyze systems and procedures for accounting for raw material inventory at PT. Manyar Indo Mandiri. This type of research is descriptive qualitative research with a case study approach through observation, interviews and documentation. The purpose of this study was to determine the procedure for recording raw material inventory, the procedure for determining the cost of raw material inventory as well as knowing and evaluating the company's operational standards and procedures that form the raw material inventory system at PT. Manyar Indo Mandiri. The results of this study reveal the raw material inventory accounting system at PT. Manyar Indo Mandiri has been running quite well, seen in the selection of inventory recording methods using the perpetual method, the method of determining the cost of raw material inventory using the FIFO method, as well as in the procedures that form the raw material inventory system. However, there are still weaknesses, namely in the related functions there are dual duties and responsibilities, there is no return procedure for purchasing raw materials, and the physical calculation system is carried out only once and there is no calculation committee.Keyword: Accounting system, Inventory, Raw Material
ANALISIS PENENTUAN HARGA POKOK PRODUKSI PER UNIT PRODUK (STUDI KASUS DI PT ETIKA MARKETING GEMPOL PASURUAN) Devi Nurul Qomariah; Dwi Anggarani; Khojanah Hasan
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.976 KB) | DOI: 10.31328/wnceb.v2i1.3195

Abstract

AbstrakPenelitian ini bertujuan untuk untuk mengetahui penghitungan harga pokok produksi per unit di PT Etika Marketing dan untuk menetapkan penghitungan harga pokok produksi per unit yang sesuai pada PT Etika Marketing. Penelitian ini dilakukan di PT. Etika Marketing. Jenis penelitian bersifat deskriptif dengan sumber data menggunakan laporan periode 1 bulan dari depatment produksi, laporan periode 1 bulan dari depatment Sales dan laporan periode 1 bulan dari depatment Store PT Etika Marketing untuk menganalisis Harga Pokok Produksi. Fokus penelitian dalam penelitian ini adalah harga pokok per unit periode produksi desember tahun 2019. Teknik pengumpulan data melalui observasi, dan dokumentasi. Uji keabsahan data menggunakan 3 triangulasi yaitu triangulasi sumber, triangulasi metode dan triangulasi teori. Berdasarkan hasil analisis data, maka penelitian ini menyatakan bahwa Penghitungan harga pokok produksi per unit di PT Etika Marketing yang dilakukan oleh PT Etika Marketing kurang tepat karena tidak memasukkan biaya tenaga kerja tidak langsung, biaya tetap, dan biaya listrik sehingga tidak dapat mencerminkan biaya produksi per unit yang sesungguhnya. Sehingga berdasarkan hal tersebut peneliti menyarankan perusahaan sebaiknya menghitung harga pokok produksi berdasarkan berdasarkan kandungan varian, karena setiap varian memiliki kebutuhan yang berbeda-beda.Kata kunci: Biaya Produksi, Harga Pokok Produksi.AbstractThis study aims to to determine the calculation of the cost of production per unit at PT Etika Marketing and To determine the appropriate cost of production per unit at PT Etika Marketing. This research was conducted at PT. Ethical Marketing. This type of research is descriptive with data sources using a 1 month period report from the production department, a 1 month period report from the Sales department and a 1 month period report from the PT Etika Marketing Store department to analyze the Cost of Production. The focus of research in this study is the cost of goods per unit production period in December 2019. Data collection techniques are through observation, and documentation. Test the validity of the data using 3 triangulations, namely source triangulation, method triangulation and theory triangulation. The results of data analysis, this study states that the calculation of the cost of production per unit at PT Etika Marketing carried out by PT Etika Marketing is inaccurate because it does not include direct labor costs, fixed costs, and electricity costs so that it can reflect the actual production costs per unit. . Based on this, the researcher suggests that it is better to calculate the cost of production based on the content of the variant, because each variant has different needsKeywords: Production Costs, Cost of  Production.
ANALISIS PENGARUH FRAUD TRIANGLE TERHADAP LAPORAN KEUANGAN (Studi Kasus Perusahaan Properti di Bursa Efek Indonesia Tahun 2018-2020) Dwi Anggarani; Pradita Wahyu Delfiana; Khojanah Hasan; Wiwin Purnomowati
Jurnal Akuntansi Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i1.1298

Abstract

ABSTRAKDalam perusahaan, seorang manajemen termotivasi berbuat tindakan kecurangan (fraud) dengan cara memberikan informasi tentang kondisi keuangan tidak sesuai dengan yang sebenarnya sehingga akan menguntungkan perusahaan itu sendiri. Kasus-kasus manipulasi laporan keuangan disebabkan karena adanya keinginan perusahaan terhadap nilai saham agar tetap memikat para investor. Penelitian ini bertujuan untuk mengetahui pengaruh financial stability, personal financial need, external pressure, financial targets, ineffective monitoring, dan auditor terhadap laporan keuangan perusahaan properti. jenis penelitian ini menggunakan pendekatan kuantitatif dengan menganalisis data-data sekunder yang ada di Bursa Efek Indonesia (BEI). Hasil penelitian ini menunjukkan bahwa variabel financial stability, personal financial need, external pressure, dinancial targets berpengaruh terhadap kecurangan laporan keuangan. Sedangkan ineffective monitoring dan auditor switch tidak berpengaruh terhadap kecurangan laporan keuangan. Secara simultan, variabel independen memiliki pengaruh sebesar 58,6% terhadap kecurangan laporan keuangan.Kata kunci: fraud triangle, laporan keuangan, Bursa Efek IndonesiaABSTRACTIn a company, a management is motivated to commit fraud by providing information about financial conditions that are not in accordance with the truth so that it will benefit the company itself. Cases of manipulation of financial statements are caused by the company's desire for share value to continue to attract investors. This study aims to determine the effect of financial stability, personal financial need, external pressure, financial targets, ineffective monitoring, and auditors on the financial statements of property companies. This type of research uses a quantitative approach by analyzing secondary data on the Indonesia Stock Exchange (IDX). The results of this study indicate that the variables financial stability, personal financial need, external pressure, financial targets have an effect on fraudulent financial statements. Meanwhile, ineffective monitoring and auditor switching have no effect on fraudulent financial statements. Simultaneously, the independent variable has an influence of 58.6% on fraudulent financial statements.Keywords: fraud triangle, financial reports, Indonesia Stock Exchange
ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA RSUD DR. SAIFUL ANWAR MALANG BERDASARKAN PSAP NOMOR 07 Khojanah Hasan; Aliviatus Zahro; Dwi Anggarani; Endah Puspitosarie
Jurnal Akuntansi Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i1.1296

Abstract

ABSTRAKAkuntansi aktiva tetap diukur dengan Pernyataan Standar Akuntansi Pemerintahan Nomor 07 (PSAP 07) pada perlakuan akuntansi aktiva tetap mengenai pengakuan, pengukuran, penyusutan, pengehentian dan penghapusan, dan penyajian aktiva tetap. Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi aktiva tetap pada RSUD Dr. Saiful Anwar Malang untuk Laporan Keuangan yang berakhir tahun 2018 hingga 2020. Penelitian ini menggunakan pendekatan deskriptif kuntitatif dengan laporan keuangan sebagai sampelnya. Hasil penelitian ini menyatakan bahwa pencatatan awal aktiva tetap didasarkan pada harga perolehan, penyusutan aktiva tetap menggunakan metode garis lurus dan tidak diberlakukannya penilaian ulang terhadap aktiva tetap. Aktiva tetap sudah disajikan dengan benar di neraca dan informasi kondisi keuangan diungkapkan dalam Catatan Atas Laporan Keuangan (CaLK). Dalam penyajiannya RSUD Dr. Saiful Anwar Malang sudah sesuai dengan Pernyataan Standar Akuntansi Pemerintah Nomor 07 (PSAP 07).Kata kunci: Perlakuan Akuntansi, Aktiva Tetap, Standar Akuntansi Pemerintahan.ABSTRACTAccounting for fixed assets is measured by Government Accounting Standards Statement No. 07 (PSAP 07) on the accounting treatment of fixed assets regarding the recognition, measurement, depreciation, disposal and write-off, and presentation of fixed assets. This study aims to determine the accounting treatment of fixed assets at RSUD Dr. Saiful Anwar Malang for Financial Statements ending 2018 to 2020. This study uses a quantitative descriptive approach with financial statements as the sample. The results of this study stated that the initial recording of fixed assets was based on the acquisition price, depreciation of fixed assets using the straight-line method and no revaluation of fixed assets was applied. Fixed assets have been properly presented in the balance sheet and information on financial condition is disclosed in the Notes to Financial Statements (CaLK). In his presentation, Dr. Saiful Anwar Malang is in accordance with the Statement of Government Accounting Standards Number 07 (PSAP 07).Kata kunci: Accounting Treatment, Fixed Assets, Government Accounting Standards.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada KPRI Universitas Negeri Malang Syamsul Bahri; Triyanti Maulidiyah; Khojanah Hasan; Endah Puspitosarie
Journal of Public and Business Accounting Vol. 3 No. 2 (2022): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.831 KB) | DOI: 10.31328/jopba.v3i2.249

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pemanfaatan sistem informasi akuntansi, sistem pengendalian internal terhadap kualitas laporan keuangan. Jumlah responden dalam penelitian ini adalah 123 responden dengan menyebarkan kuisoner google form. Metode yang digunakan dalam penelitian ini adalah proportional sampling atau sampling berimbang. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan teknik IBM SPSS versi 26. Hasil penelitian menunjukan bahwa penerapan sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan pada KPRI Universitas Negeri Malang dan sistem pengendalian internal berpengaruh positif signifikan terhadap kualitas laporan keuangan pada KPRI Universitas Negeri Malang
Mengungkap Praktik Akuntansi Budaya Dalam Upacara Adat Pelantikan Orang Kay Suku Kei Maluku Syifaatuz Zadida Ilyas Syifa; Ana Sopanah; Dwi Anggarani; Khojanah Hasan
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1518

Abstract

This study aims to uncover accounting practices in financing the traditional ceremony of the inauguration of the traditional head (Orang Kay) in the Kei Tribe. The research uses an ethnomethodological approach with observation, interview, and documentation methods. Based on the results of interviews and data analysis, in the inauguration of the traditional head (Orang Kay) there is an accounting practice that has characteristics with other tribes. In the inauguration of Orang Kay, there are three sources of financing, namely Yelim, village funds, and city government grants. The allocation of yelim is used to finance the inauguration traditionally, while the allocation of village funds and government grants is used as financing for the inauguration in government. In yelim management there  
Analisis Penerapan Prinsip Good Corporate Governance Dalam Pengelolaan Dana Desa (Studi Kasus Di Desa Kedunglo Kecamatan Asembagus Kabupaten Situbondo) Eka Rimba Putra Martha Pratama; Dwi Anggarani; Khojanah Hasan
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 1 : September (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidika
Publisher : Shofanah Media Berkah

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

Abstract

This research was conducted in relation to the application of the principles of good corporate governance in the management of village funds by the village government with a public sector accounting perspective in Kedunglo Village. The purpose of this study was to determine the application of the principles of good corporate governance in the management of village funds by the Kedunglo Village Government. This research was conducted because in the implementation of village accountability, the accountability carried out by the village government often experienced delays due to the lack of village apparatus in carrying out their duties in making reports on activities that had been carried out. in each record which is still difficult to understand. This research was conducted in Kedunglo Village using a qualitative descriptive approach method in the form of interviews with sources, documentation archives or photographs. there are still deficiencies that need to be fixed again. The non-optimal application of the principles of good corporate governance in the village of Kedunglo still lacks good coordination between village officials.
Co-Authors Aliviatus Zahro Ana Sopanah, Ana Beatriks Doke Meo Citra Bella Nikita Deny Kurniawan Devi Nurul Qomariah Dini Fitria Silma Dwi Angarani Dwi Anggarani Dwi Anggrani Dwi Nur Saputra Eka Rimba Putra Martha Pratama Elysabeth Permatasari Endah - Puspitosarie Farid Fathurrahman Finzeca Mariano Fitria Nur Erawati Fitria Nur Erawati Fitriana Nur Ica Dewi Gunarianto Gunarianto Hanif Rani Iswari Ika Fitria Nur Hamida Inas Fadhilah Alya Fa’iza Kholifah Kholifah Lely Dista Safitri Levya Febriyanti Elwarin Listyana Era Murti Marjani Ahmad Tahir Maslika Maslika Maya Ratnasari Michael Oscar De Anthonio Sudi Nia Wahyu Febriyani Niken Paramita Pradita Wahyu Delfiana Rani Diva Ardelia Ratna Kartika Tungga Dewi Shella Anggun Merdiana Siti Nur Aini SURVIVAL - - Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Triyanti Maulidiyah Ummi Marzuqoh M Untung Wahyudi Veva Samudra Umasugi Wiwin Purnomowati Wukir Janu Anggaluh Loga Zulkifli