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All Journal Jurnal Akademik Pengabdian Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Indy Fathimatuz Zahro
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Rasio Keuangan Dan Karakteristik Pemerintah Provinsi Jawa Timur Tahun Anggaran 2020-2023 Terhadap Financial Distress Indy Fathimatuz Zahro; Aji Safawalina Marawata; Alfin Nurul Afifah; Felanti Wulandari; Muhammad Tadhi Viki Taurrohman; Malika Safira Salsabila; Mely Septiawati; Usnul Hotimah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.887

Abstract

This research aims to evaluate the effect of financial ratios and local government characteristics on Financial Distress conditions in East Java Province during the 2020-2023 budget period. The background of this research is based on the importance of transparency and accountability in local financial management, which has a direct impact on the quality of public services. Financial Distress in this context is defined as the inability of local governments to meet their financial obligations and provide public services according to established standards. This study tests the hypothesis that the effectiveness ratio, efficiency, growth, degree of decentralization, population, and area affect Financial Distress. Using a quantitative approach and secondary data from the financial statements of three districts/cities, the results of the analysis show that all independent variables do not have a significant effect on Financial Distress, as indicated by significance values that exceed 0.05. These results indicate that further studies are needed with broader data coverage and a more in-depth analytical approach to identify factors that affect Financial Distress in the local government sector.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS EXCEL PADA BUMDes SIMPAN PINJAM DESA WONOREJO, KENCONG, JEMBER Indy Fathimatuz Zahro; Aldira Grafit L.P.; Fika Amin Nur Aini; Siti Nur Indri Munawwaroh; Muhammad Hanip; Isnaini Azanil Isma; Fitriya Andriyani
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.4720

Abstract

Pelatihan penyusunan laporan keuangan berbasis Excel telah dilaksanakan di BUMDes Simpan Pinjam Desa Wonorejo, Kencong, Jember. Kegiatan ini bertujuan untuk meningkatkan pengelolaan keuangan serta transparansi dan akuntabilitas BUMDes. Metode yang digunakan meliputi sosialisasi dan pendampingan, dengan tahapan koordinasi awal, FGD, observasi, dan analisis transaksi. Hasil dari kegiatan ini adalah adanya peningkatan pemahaman pengelola BUMDes terkait penyusunan laporan keuangan yang lebih baik. Pelatihan ini diharapkan dapat mendukung BUMDes Simpan Pinjam Desa Wonorejo dalam mengoptimalkan peran sebagai akselerator desa melalui tata kelola keuangan yang transparan dan akuntabel.
Co-Authors Aji Safawalina Marawata Aldira Grafit L.P. Alfin Nurul Afifah Felanti Wulandari Fika Amin Nur Aini Fitriya Andriyani Isnaini Azanil Isma Malika Safira Salsabila Mely Septiawati Muhammad Hanip Muhammad Tadhi Viki Taurrohman Siti Nur Indri Munawwaroh Usnul Hotimah