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All Journal Jurnal Ilmiah Ekonomi dan Manajemen AL-DALIL: Jurnal Ilmu Sosial, Politik, dan Hukum
Muthmainnah
Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Kinerja Pengelolaan Keuangan Dana Desa Berdasarkan Rasio ‎Efektivitas dan Rasio Pertumbuhan Pada Kantor Desa Limbur Merangin ‎Kabupaten Merangin Nur Asiah; Addiarrahman; Muthmainnah
AL-DALIL: Jurnal Ilmu Sosial, Politik, dan Hukum Vol. 1 No. 1 (2023): AL-DALIL: Jurnal Ilmu Sosial, Politik, dan Hukum
Publisher : Indra Institute Research & Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58707/aldalil.v1i1.433

Abstract

This study aims to find out how Village Fund Finance is managed, to find out the factors that influence the effectiveness of Village Fund financial management, to find out how to manage Village Funds more effectively and to find out how well the financial performance of the Limbur Merangin Village Fund is, Merangin Regency. The type of research used is a type of qualitative and quantitative research (mixed method). Quantitative research because the data collected is in the form of figures from the financial reports of the Village Fund Allocation (ADD) on the Village Revenue and Expenditure Budget (APBDesa), while qualitative research is the process of inductively thinking processes related to the dynamics of the relationship between observed phenomena, and always use scientific logic. The results of the study show that in general the financial performance of the Limbur Merangin Village Government of Merangin Regency has been good in managing the finances of the Village Fund Budget. Where is the effectiveness ratio of the Limbur Merangin Village Fund during 2017-2022 in the effective category. This shows that the ability of the Limbur Merangin Village government to achieve the Village Fund target has been going well. The income growth ratio, the Village Fund's income growth fluctuates every year so that the financial performance of the Limbur Merangin Village government is not good in terms of managing the growth ratio.
PENGARUH LEVERANGE DAN KEPEMILIKAN PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN MENGGUNAKAN ISR INDEX : (Perusahaan Sub Sector Batu Bara yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Wahyu Ananda Putra; Youdhi Prayogo; Muthmainnah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2023): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i3.264

Abstract

This research is entitled The Influence of Leverange and Public Ownership on Disclosure of Corporate Social Responsibility Using the ISR Index (Coal Sub Sector Companies listed on the Indonesia Stock Exchange 2019-2021). The aims of this research are: 1) Want to know the simultaneous influence of leverage and public ownership on Corporate Social Responsibility disclosure. 2) Want to know the partial effect of leverage on Corporate Social Responsibility disclosure. 3) Want to know the partial influence of Public Ownership on Corporate Social Responsibility disclosure. The research method used by researchers is a quantitative approach. The results of this research are: 1) Leverage has no significant effect on the ISR of Coal Sub Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This is shown by the calculated t value being smaller than the t table and the significance level being greater than 0.05, thus indicating that Leverage has no significant effect on the ISR of Coal Sub Sector Companies listed on the Indonesia Stock Exchange in 2019-2021. 2) Public Ownership has a negative effect on the ISR of Coal Sub Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This is indicated by the calculated t value being smaller than the t table and the significance level being greater than 0.05, with the coefficient being negative. So it shows that Public Ownership has a negative effect on the ISR of Coal Sub Sector Companies listed on the Indonesia Stock Exchange in 2019-2021. 3) The Leverage and Public Ownership variables simultaneously have no significant effect on the ISR of Coal Sub Sector Companies listed on the Indonesia Stock Exchange. This is indicated by the calculated F value being smaller than the F table and the significance level being greater than 0.05, thus indicating that the variables Leverage (X1) and Public Ownership (X2) simultaneously have no significant effect on the ISR of Coal Sub Sector Companies. listed on the Indonesian Stock Exchange in 2019-2021. Meanwhile, the coefficient of determination (R2) reached 0.038 or 3.8%. This means that the Leverage (X1) and Public Ownership (X2) variables influence ISR (Y), with an influence level of 3.8%, and the remaining 96.2% is influenced by other factors.
Co-Authors Addiarrahman Nur Asiah Wahyu Ananda Putra Youdhi Prayogo