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PRESEPSI MASYARAKAT TERHADAP PEMERATAAN PENGGUNAAN APBD DALAM PEMBANGGUNAN PADA DESA WINONG KABUPATEN TULUNGAGUNG Maulana Ikhrom Ababil; Hwihanus, Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 6 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i6.6517

Abstract

This research aims to analyze the effectiveness of the allocation and implementation of the Regional Revenue and Expenditure Budget (APBD) in the education, tourism, road repair, etc. sectors in Winong Village, Tulungaggung Regency. Using qualitative research methods with a case study approach, data was collected through in-depth interviews with heads, and community representatives.. The research results show that the APBD allocation for the education sector is still unbalanced, with more focus on developing physical infrastructure rather than improving the quality of human resources. Apart from that, community participation in the APBD preparation process is still low and is only a formality. The factor of delays in budget disbursement is also an obstacle in the implementation of educational programs, which has a negative impact on program effectiveness. The lack of transparency in budget management adds to the challenges in creating good public accountability. This research concludes that improving the quality of APBD management needs to be supported by improvements in determining allocation priorities, increasing public participation, more efficient management of budget disbursement, and higher transparency. Recommendations are given to local governments to pay more attention to balancing budget allocations and involve the community more substantially in the decision-making process.
Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Perusahaan Sektor Perdagangan di Indonesia (Studi pada PT. Alfamidi PT. Alfamart PT. Indofood PT. Hero Supermarket Periode 2019-2023) Maulana Ikhrom Ababil; Mochammad Nuruddin R; Sudarynianto NS; Paulino da Costa Ferreira; Cholis Hidayati
Jurnal Manajemen dan Ekonomi Kreatif Vol. 3 No. 1 (2025): Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v3i1.519

Abstract

This research aims to analyze the financial performance of trade sector companies in Indonesia, specifically PT. Alfamidi, PT. Alfamart, PT. Indofood, and PT. Hero Supermarket, in the period 2019-2023. This study uses a variety of financial ratios as a measuring instrument for assessing company performance, such as liquidity ratios (current ratios and quick ratios), activity ratios (receiving receivables, inventory, and fixed assets), and profitability ratios (profit margins, returns on assets, and return on equity). Through comparison of these ratios, this study aims to provide a comprehensive picture of the efficiency, profitability, and financial stability of each company. The results of the analysis show that PT. Hero Supermarket has a relatively superior performance in terms of return on equity (ROE) and return on assets (ROA), while PT. Indofood faces challenges in maintaining profitability and asset efficiency. PT. Alfamidi and PT. Alfamart showed stable performance even though he still had room for improvement in operational efficiency. This finding provides useful insights for stakeholders in making investment decisions as well as for these companies in formulating better financial management strategies in the future.