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All Journal Journal of Economics and Management Scienties Sriwijaya Accounting Community Services
Daud Ruranto Buntulabi
Universitas Tadulako
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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Peningkatan Akuntabilitas Desa Melalui Pendampingan Penyusunan Laporan Keuangan di Desa Tamarenja Muhammad Din; Muhammad Ilham Pakawaru; Faizal Azdar; Andi Ainil Mufidah Tanra; Rudy Usman; Andi Mappanyukki; Daud Ruranto Buntulabi
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.33

Abstract

Financial reports are presented by both business organizations (private) with the aim of seeking profit and public organizations (non-profit) whose main goal is not profit but to serve the community. The government is a public organization that presents its financial reports as a form of accountability to the public, especially those related to financial management. The government has provided village fund assistance to all villages in Indonesia since 2015. Village funds provided by the government aim to make villages more productive and improve the welfare of village communities. The increase in the productivity of this village can be seen from its increased economic development, the number of people working and owning businesses has increased, and the quality of life has improved. One of the sources of village revenue is the central and regional financial balance funds received by the district/city which in its distribution for each village is distributed proportionally, namely at least 10% which is called the village fund allocation. In addition, the allocation of village funds will be used as a support for village autonomy activities so that they can be maximized in providing services, development, and community empowerment at the village level.
Struktur Biaya, Risiko Keuangan, dan Kinerja Keuangan: Bukti Empiris dari Sektor Properti Indonesia Daud Ruranto Buntulabi; Kristin Natalia Ingkiriwang; I Putu Pari Sutrisna; Ridwan Ridwan; Jamaluddin Jamaluddin; Ernawaty Usman
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.300

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur biaya dan risiko keuangan terhadap kinerja keuangan perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Latar belakang penelitian ini didasari oleh fenomena fluktuasi kinerja keuangan pada sektor properti yang disebabkan oleh tingginya beban biaya operasional dan risiko pendanaan eksternal pasca pandemi COVID-19. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan properti yang terdaftar di BEI. Analisis data dilakukan dengan metode Partial Least Squares (PLS) menggunakan perangkat lunak WarpPLS 8.0 untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa struktur biaya berpengaruh negatif signifikan terhadap kinerja keuangan, yang berarti semakin besar proporsi biaya tetap dan biaya variabel yang ditanggung perusahaan, maka semakin rendah tingkat profitabilitas yang diperoleh. Selain itu, risiko keuangan juga berpengaruh negatif signifikan terhadap kinerja keuangan, menunjukkan bahwa semakin tinggi tingkat leverage atau ketergantungan pada utang, maka semakin menurun kemampuan perusahaan dalam menghasilkan laba. Hasil ini menegaskan pentingnya efisiensi pengelolaan biaya serta kehati-hatian dalam penggunaan sumber pendanaan eksternal untuk menjaga stabilitas keuangan perusahaan. Implikasi dari penelitian ini mendorong perusahaan untuk memperkuat sistem pengendalian biaya, mengoptimalkan struktur modal, dan meningkatkan efektivitas manajemen risiko agar kinerja keuangan dapat lebih berkelanjutan.
Co-Authors Andi Mappanyukki Ernawaty Usman Faizal Azdar I Putu Pari Sutrisna Jamaluddin Jamaluddin Kristin Natalia Ingkiriwang Muhammad Din Muhammad Ilham Pakawaru Ridwan Ridwan Rudy Usman Tanra, Andi Ainil Mufidah