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Analisis Kinerja Keuangan dalam Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas, Rasio Pertumbuhan, dan Rasio Efisiensi pada Pemerintahan Desa Ranggung Kabupaten Bangka Selatan Sudirman; Adriana, Nana; Sani Akbar, Jufri
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1715

This study analyzes financial performance in the management of Village Fund Allocation (ADD) using the effectiveness ratio, efficiency ratio, and growth ratio. The combination of these three ratios provides a comprehensive perspective for evaluating how the village fund allocation in Ranggung Village is managed to support development and community empowerment goals. The purpose of this research is to evaluate the financial performance of Village Fund Allocation management in Ranggung Village, South Bangka Regency. This study employs a descriptive quantitative method with a financial ratio analysis approach based on documentary data from the Budget Realization Report of Village Revenue and Expenditure (APBDes) of Ranggung Village for the 2021–2024 period. The analysis results show that the financial performance of the Village Fund Allocation (ADD) management in Ranggung Village is classified as good in terms of effectiveness and efficiency, but the financial growth performance remains low. Based on these findings, it is recommended that the Ranggung Village Government improve the organization and filing of financial reports, strengthen efforts to increase village revenue, and optimize overall financial management. Future studies are suggested to include additional financial ratios and expand the scope of analysis to allow for more comprehensive comparisons.

PENGELOLAAN AKUNTANSI KEUANGAN, PEMBERDAYAAN SDM DAN MANAJEMEN BUMDes DESA SEMPAN KABUPATEN BANGKA Abdul Rasyid Saliman; Nana Adriana; Hamdan Hamdan; Afrizal Afrizal; Rita Deseria; Rahmad Firdaus
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 4 No 2 (2023): Jurnal Pengabdian Pendidikan Masyarakat Vol 4 No 2 (2023)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v4i2.1350

The community service program aims to provide education and guidance to the Management of Village-Owned Enterprises (BUMDes) and relevant community representatives, in order to support the implementation of BUMDes management tasks. This initiative involves a series of training sessions, such as in the fields of financial accounting, human resource empowerment, and management in the village of Sempan, located in the Pemali Subdistrict, Bangka Regency. The establishment of BUMDes is undertaken with a strong intention to realize economic empowerment in the village of Sempan, which holds significant economic potential. BUMDes also carries the responsibility to transparently and accountably compile financial reports for its business units on a monthly basis. However, there are several challenges that need to be addressed, including the lack of collaboration among various relevant parties in the village and a limited understanding of BUMDes management. Through the implementation of this community service program, the outcomes achieved include enhancing the understanding of village officials and BUMDes managers regarding BUMDes governance in Sempan Village, Pemali Sub-district, Bangka Regency. Furthermore, the knowledge and skills of BUMDes managers in financial management and financial reporting are improved. Furthermore, it is anticipated that this community service program will result in an optimal BUMDes management approach, capable of empowering the community, increasing Village Original Income, reducing social disparities, and transforming the village into a more self-reliant entity.

Analisis Kinerja Keuangan dalam Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas, Rasio Pertumbuhan, dan Rasio Efisiensi pada Pemerintahan Desa Ranggung Kabupaten Bangka Selatan Sudirman; Nana Adriana; Jufri Sani Akbar
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1715

This study analyzes financial performance in the management of Village Fund Allocation (ADD) using the effectiveness ratio, efficiency ratio, and growth ratio. The combination of these three ratios provides a comprehensive perspective for evaluating how the village fund allocation in Ranggung Village is managed to support development and community empowerment goals. The purpose of this research is to evaluate the financial performance of Village Fund Allocation management in Ranggung Village, South Bangka Regency. This study employs a descriptive quantitative method with a financial ratio analysis approach based on documentary data from the Budget Realization Report of Village Revenue and Expenditure (APBDes) of Ranggung Village for the 2021–2024 period. The analysis results show that the financial performance of the Village Fund Allocation (ADD) management in Ranggung Village is classified as good in terms of effectiveness and efficiency, but the financial growth performance remains low. Based on these findings, it is recommended that the Ranggung Village Government improve the organization and filing of financial reports, strengthen efforts to increase village revenue, and optimize overall financial management. Future studies are suggested to include additional financial ratios and expand the scope of analysis to allow for more comprehensive comparisons.

Penyuluhan Terintegrasi TikTok Affiliate, Manajemen Keuangan, dan NPWP bagi Peningkatan Kapasitas Usaha Pelaku UMKM di Kelurahan Temberan, Pangkalpinang Nana Adriana; M. Ilham Wira Pratama; Rifa Umaimah; Arita Arita; Nada Alesandro; Aldila Ramrada
Ibrah : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2026): Ibrah: Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/ibrah.v5i1.5986

MSMEs in Temberan Village, Pangkalpinang City, face limitations in digital marketing, financial management, and tax administration. An initial assessment of 32 participants showed that 84.4% had not utilized social-media commerce features, 78.1% still mixed personal and business finances, 71.9% kept no financial records, and 75.0% did not have a Taxpayer Identification Number (NPWP). This community engagement program aimed to strengthen MSME capacity through digital marketing, simple financial management, and tax administration. Conducted from June to July 2026, the program employed a Participatory Action Research (PAR) approach through five phases: participatory mapping, joint planning, action implementation, practice mentoring, and reflection and evaluation. Evaluation focused on changes in participants' knowledge and practices. The aggregate mean knowledge score increased from 38.8 to 78.7, with an N-Gain of 0.65 (moderate category). At the practice level, 78.1% of participants were able to utilize digital marketing channels and prepare promotional content drafts, 65.6% were able to maintain cash-flow records while separating personal and business transactions, and 17 of 24 participants (70.8%) who initially had no NPWP completed the registration process. Five of the six program indicators were achieved. The main finding revealed a knowledge–practice gap in financial management: this area recorded the highest N-Gain (0.71) but the lowest practical achievement because some participants' business transactions remained intertwined with household needs. Program sustainability was supported through six peer facilitators, simple financial-recording tools, institutional support from the Family Welfare Empowerment (PKK) group, and follow-up consultation. These results highlight the importance of practice-based mentoring in translating increased capacity into more independent and sustainable business-management practices.

Role of Risk-Based Auditing in Enhancing Accounting Information Reliability Barnabas Tridig Silaban; Gratia Tehilla Yustus; Deka Veronica; Nana Adriana
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/6ztzy741

Accounting information serves as the cornerstone of financial decision-making for internal and external stakeholders. However, traditional auditing methods often struggle to mitigate complex financial misstatements and fraud in increasingly dynamic business environments. This study investigates the role of risk-based auditing (RBA) in enhancing the reliability of accounting information. Employing a qualitative research methodology grounded in literature review and library research, this study systematically analyzes contemporary academic journals, professional auditing standards, and relevant regulatory frameworks. The findings indicate that RBA significantly improves the reliability of accounting information by systematically identifying, assessing, and prioritizing high-risk financial areas prior to audit execution. By shifting focus from routine transactional testing to high-risk strategic and operational domains, RBA enhances audit efficiency, facilitates early fraud detection, and reduces the likelihood of material misstatements. Furthermore, the integration of risk assessment frameworks aligns accounting outputs with strict compliance standards, thereby strengthening stakeholder trust in published financial statements. Ultimately, this research underscores RBA as a vital strategic mechanism for optimizing audit effectiveness and maintaining the integrity of accounting systems.

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