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ANALISIS RASIO KEUANGAN APBD UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH PROVINSI JAWA BARAT TAHUN ANGARAN 2020-2024 Naning Setiani; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.957

Abstract

This study aims to analyze the financial performance of the West Java Provincial Government using financial ratio analysis based on the Regional Budget (APBD) for the fiscal years 2020–2024. The research employs a descriptive quantitative method using secondary data from the Budget Realization Report. The analysis includes five financial ratios: fiscal independence, degree of fiscal decentralization, PAD effectiveness, expenditure harmony, and the share and growth of locally generated revenue (PAD). The results show that West Java’s financial performance is categorized as moderately good, with an increasing level of fiscal independence, although PAD effectiveness remains suboptimal. The fiscal capacity mapping places the province in quadrant II, indicating high PAD growth but a contribution level that still requires improvement. These findings reflect strong fiscal potential that needs more focused management strategies.
Pelatihan BUDIKDAMBER ( Budidaya Ikan Dalam Ember) Untuk Suplai Protein Mandiri Di Kelurahan Tipes Kota Surakarta Frendika Yusuf Putra Nugraha; Hernowo Ardy Prasetyo; Siti Hajar Nur Khasanah; Reva Evia Noraida; Naning Setiani; Marjam Desma Rahadhini
Jurnal Pengabdian Bersama Masyarakat Indonesia Vol. 1 No. 4 (2023): Oktober : Jurnal Pengabdian Bersama Masyarakat Indonesia
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jpbmi.v1i4.250

Abstract

Aproblems in urban areas, this is because in addition to limited residential land but food needs also increase significantly. Meanwhile, agricultural output is getting lower because a lot of land is converted for infrastructure development. The use of the home yard as a cultivation land is one of the efforts that can be done by the community in meeting pagan needs mandri. Fish farming in buckets is one of the systems of cultivating plants as well as fish on narrow land by utilizing buckets as a cultivation medium. The result obtained by the service partner is to be able to harvest catfish and kangkong after two to three months of treatment.