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All Journal JFAS : Journal of Finance and Accounting Studies Dinamis: Jurnal Pengabdian Kepada Masyarakat
Aprilia, Firda Alfaini
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Analisis Pengalokasian Dana Desa Sebelum dan Selama Covid-19 di Desa Pakamban Daya Kec. Pragaan Kab. Sumenep Tahun 2019-2021 Aprilia, Firda Alfaini; Ervina, Deasy
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 2 (2024): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i2.7486

Abstract

The allocation of village funds is the determination of the amount of money or costs or funds sourced from the APBN which is intended to create village independence by carrying out development, coaching and community empowerment. In this right, the financial management cycle is also important, starting from planning, implementation, administration, reporting and accountability. This study aims to analyze the financial management cycle of village funds and analyze the budget and realization of village fund allocations before and during covid-19 in Pakamban Daya village, Pragaan sub-district, Sumenep district. This type of research method uses descriptive qualitative. The information used in this research is documentation and interviews after which it will be described to make it easier for readers to understand the research. The results of this study indicate that Pakamban Daya village has implemented the village fund financial management cycle correctly, starting from planning, implementation, administration, reporting and accountability. The budget and realization of village fund allocations have been inconsistent which has led to the detection of Covid-19 cases since 2020.
Overview Laporan Keuangan UPK Mitra Mandiri di Kec. Pragaan, Sumenep, Madura Aprilia, Firda Alfaini; Agustina, Rachma
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2022): Desember 2022
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v2i2.5854

Abstract

Financial statements are a form of delivery, notification or liability that contains about a company’s financial information to describe the performance of the company. SAK ETAP or financial accounting standards for entities without public accountability are accounting standards used by entities that do not have significant accountability and and publish financial statements for the same purposes. The purpose of this study is to find out the results of financial statement analysis in accordance with SAK ETAP at UPK Mitra Mandiri in Pragaan Sumenep Madura District. The methods used in this study are mixed because they focus on collecting, analyzing, and mixing quantitative and qualitative data in one study or series of studies.
Analisis Pengalokasian Dana Desa Sebelum dan Selama Covid-19 di Desa Pakamban Daya Kec. Pragaan Kab. Sumenep Tahun 2019-2021 Aprilia, Firda Alfaini; Ervina, Deasy
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 2 (2024): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i2.7486

Abstract

The allocation of village funds is the determination of the amount of money or costs or funds sourced from the APBN which is intended to create village independence by carrying out development, coaching and community empowerment. In this right, the financial management cycle is also important, starting from planning, implementation, administration, reporting and accountability. This study aims to analyze the financial management cycle of village funds and analyze the budget and realization of village fund allocations before and during covid-19 in Pakamban Daya village, Pragaan sub-district, Sumenep district. This type of research method uses descriptive qualitative. The information used in this research is documentation and interviews after which it will be described to make it easier for readers to understand the research. The results of this study indicate that Pakamban Daya village has implemented the village fund financial management cycle correctly, starting from planning, implementation, administration, reporting and accountability. The budget and realization of village fund allocations have been inconsistent which has led to the detection of Covid-19 cases since 2020.
Co-Authors Agustina, Rachma Ervina, Deasy