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All Journal Arus Jurnal Sosial dan Humaniora Journal of Applied Accounting
Salsabila, Malika
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Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Kinerja Keuangan Laporan Realisasi Pendapatan dan Belanja Daerah Kota Tasikmalaya Tahun 2020-2022 Salsabila, Malika; Siboro, Sonny Fransisco; Damayanti, Novita; Kamilah, Shafa Tasya
Journal of Applied Accounting Vol 3 No 1 (2024): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i1.846

Abstract

Although Tasikmalaya City’s revenue has increased in recent years, this study shows that the city government is still dependent on support from the central government. Nonetheless, the evaluation shows that the local financial management of Tasikmalaya City is working well and efficiently, although there are some problems with the management of routine expenditures that need to be improved. The results suggest that the Tasikmalaya municipal government should improve the management of routine expenditure to be more in line with the regional revenue and expenditure budget (APBD) and to optimize the use of capital to improve the effectiveness and efficiency of government operations. This could improve local financial independence and reduce their dependence on the central government. This research is quantitative and uses data from the annual report on the realization of the Tasikmalaya city regional revenue and expenditure budget from 2020 to 2022. The analysis was conducted using ratio analysis techniques to evaluate the efficiency, effectiveness, growth, and harmony of regional financial management. Furthermore, research can be conducted to identify methods that can be used by the Tasikmalaya city government to improve the management of routine expenditure as well as to find components that cause a decrease in revenue in 2022. In addition, further research could concentrate on how improvements in routine expenditure management impact local economic growth and the quality of public services. Keywords: financial performance, realization, regional, tasikmalaya.
Kohesi Sosial Antar Jamaah Masjid Hidayatul Islam di Desa Margamukti Salsabila, Malika; Ardiyani, Dita; Mahendra, Irvan Wahyu; Normalia, Risma Putri; Nugraha, Muhammad Elfan; Kharima, Nadya
Arus Jurnal Sosial dan Humaniora Vol 4 No 3: Desember (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i3.789

Abstract

Di era modern seperti saat ini, meningkatnya individualisme dan berkurangnya interaksi sosial antar individu menjadi salah satu dampak negatif yang perlu diperhatikan. Kebutuhan ruang untuk mendukung kebersamaan dan interaksi menjadi semakin penting. Masjid menjadi salah satu tempat yang tidak hanya menjadi tempat ibadah tetapi juga memiliki peran strategis dalam membentuk solidaritas dan kebersamaan melalui program keagamaan dan sosial dengan jamaah dan masyarakat setempat sebagai sasaran utama. Sehingga penelitian ini bertujuan untuk menganalisis bagaimana kohesi sosial dapat terbentuk di masjid sehingga dapat berperan aktif dalam memperkuat ikatan sosial di tengah jamaah Desa Margamukti. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa Masjid Hidayatul Islam memiliki peran penting dalam memperkuat kohesi sosial di Desa Margamukti melalui berbagai program yang dijalankan. Partisipasi jamaah dalam kegiatan di masjid seperti santunan anak yatim, gotong royong, pengaosan (pengajian), dan kuliah subuh dapat memperkuat rasa kebersamaan, kepercayaan, dan rasa memiliki. Hubungan timbal bali antar DKM dan jamaah juga membantu terciptanya solidaritas dan stabilitas sosial di Desa Margamukti.
Co-Authors Ardiyani, Dita Kamilah, Shafa Tasya Mahendra, Irvan Wahyu Nadya Kharima Normalia, Risma Putri Novita Damayanti Nugraha, Muhammad Elfan siboro, sonny fransisco