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THE EFFECT OF SOLVABILITY ON ASSET MANAGEMENT ON THE OBLIGATION OF SALATIGA CITY GOVERNMENT: (Empirical Study on Salatiga City Government for the 2021-2022 Period) Saputri, Septia Ragil; Sari, Kamala Aprelia; Bharata, Risma Wira
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 3 (2023): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i3.640

Abstract

The financial statements of local governments include assets that represent their economic wealth, which are presented in the balance sheet. However, the balance sheet of Salatiga City's local government financial statements shows an increase in inventory, long-term investments, fixed assets, and other assets. This study aims to examine the financial condition of the Salatiga City area and assess the Salatiga City Government's ability to fulfill its debts or obligations using the solvency ratio. The research method employed in this study is quantitative with a descriptive approach, involving the analysis of numerical data through calculations. The results indicate that the financial condition of the Salatiga City Regional Government demonstrates optimization in the management of current assets, as evidenced by a decrease in the solvency ratio. However, the Salatiga City Regional Government should implement strategies and improve the management of current assets and cash to enhance its ability to meet short-term and long-term financial obligations. The decline in asset value in 2021 in the Salatiga City Regional Government can be attributed to a decrease in current assets and cash.
IMPLEMENTATION OF VILLAGE AUTONOMY POLICY BASED ON LAW NUMBER 6 OF 2014 Putri, Anhesa Rinta Deidrayanti; Saputri, Septia Ragil; Manurung, Herlina
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 3 (2023): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i3.650

Abstract

Indonesia is a highly diverse country in terms of culture, language, ethnicity, and customs, presenting a challenge in managing the diverse local interests in each region. To address this, the Indonesian government enacted Village Law No. 6 of 2014, granting villages the authority to manage natural resources, human resources, and infrastructure development within their areas. However, the implementation of village autonomy under this law still faces various challenges and obstacles. Insufficient capacity and human resources in villages, coupled with a lack of knowledge and technology, hinder effective decision-making that caters to the needs of the village community. This study aims to analyze the implementation of village autonomy policy based on Law No. 6 of 2014 in Indonesia. Using a qualitative approach with a legal perspective (Statue approach), the researchers examine the relevant laws and regulations pertaining to the legal issues at hand. The study concludes that the pre-Law No. 6 of 2014 implementation of village autonomy was limited and did not fully empower the villages.
ANALISIS FAKTOR YANG MELATARBELAKANGI KONSOLIDASI DI PT. BANK MANDIRI (PERSERO) TBK Saputri, Septia Ragil; Liyani, Yolanda Afri; Astutik, Erni Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 3 (2023): May 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i3.417

Abstract

After more than 2 years, Indonesia was hit by the Covid-19 pandemic, along with the decline in Covid-19 cases and a transition period, namely the easing of policies issued by the government aimed at starting the national economy. In this transition period, creative MSME actors must continue to struggle and take advantage of opportunities so that the business they run can survive and even develop. This study intends to find out how much impact and utilization it has on the creative economy, both creative economy products and policies issued by the government during the Covid-19 transition period. This research or research uses a qualitative approach. The data in this study used primary data and secondary data, secondary data was obtained through interviews, while secondary data to strengthen the first data used journal articles, and trusted websites, namely government sites. This study shows that there are various impacts of the creative economy on the sustainability of MSMEs in this transition period, both from policies and products that are the goals of MSME development in Indonesia.