Analisis Pengelolaan Keuangan Desa Dengan Pendekatan Value For Money (Studi Pada Laporan Anggaran Pendapatan Dan Belanja Desa (Apbdes) Desa Jambidan Tahun Anggaran 2014 – 2016)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Tyas Widoyekti Wuryanto Putri ◽  
Eni Dwi Susliyanti

This study aims to determine the management of village financial which contained in revenue and expenditure budget villages in Jambidan Village for 2014 until 2016 fiscal year with a value for money approach, which is by measuring the economic ratio, efficiency, and effectiveness. With this approach, government of Jambidan Village can know the financial performance that can be used as benchmark in implementing better policy. The method which is used in this analysis is descriptive quantitative research method. The variables that are used including economical, efficient, and effective. While the data were collected by using documentation method which analyzed economic ratio, efficiency ratio, and effectiveness ratio. The results showed that in overall, the Jambidan’s village government is able to manage financial of village in 2014 until 2016 fiscal year period well by using value for money approach.

2021 ◽  
Vol 11 (1) ◽  
pp. 140
Author(s):  
Marisa S B Seran

The purpose of this research is to find out the Financial Management Performance of the Village Government, especially in Subun Bestobe Village. The research method used is to use quantitative research method with ratio analysis technique using Value For Money (VFM) method, which uses measurement indicators (economical, efficiency, and effectiveness). From the results of the research through the analysis of the performance ratio of the village government in terms of village financial management using the Value For Money method, shows that the ratio of economic level for the last 5 years is in the category of >100%, thus meeting the economic standards of Value For Money. The efficiency rate over the last 5 years is at the standard of >40%, this ratio exceeds the standard ratio provision at its efficiency level. In the case of related financial management to the efficiency ratio of village financial management performance falls into the category of not meeting the standard of efficiency Value For Money. Meanwhile, in the calculation of effectiveness ratio for the last 5 years the performance of village financial management by the Village Government of Subun Bestobe has met the standards so as to show that the Subun Bestobe Village Government has been effective in the management of village finances to the villagers in Subun Bestobe village. In terms of the effectiveness of financial management can increase if the community in the village is satisfied with the performance of good financial management, especially in village development. So that in the future the village can be a superior village, independent and competitive.


2021 ◽  
Vol 5 (1) ◽  
pp. 113-122
Author(s):  
Ratumas Resa Anggia Sakti

In the context of transparency and accountability of public money management, the Bandung City Government uses a tool called e-budgeting. Not only has the objectives of transparency and accountability, but the use of a budget formulation application system using e-budgeting is also expected to be able to improve the government's financial performance to be more economical, efficient, and effective. This study aims to measure the financial performance of the Bandung City Government before and after the use of e-budgeting using the concept of value for money for the 2014-2019 fiscal year. Data analysis used descriptive analysis with quantitative research methods. The results of the study are based on the Analysis of the Bandung City Government Budget Realization Report for the 2014-2016 fiscal year (before the use of e-budgeting) using the concept of Value for money, Bandung City Government financial performance shows economic criteria (78.72%), inefficient (98.04%) and effective (90.65%). Meanwhile, for the 2017-2019 fiscal year (after the use of e-budgeting) the financial performance of the Bandung City Government shows economic criteria (83.39%), inefficient (99.48%), and quite effective (88%).


2021 ◽  
Vol 1 (2) ◽  
pp. 134-140
Author(s):  
Yolandha Aisyah Hadaryen ◽  
Endro Sugiartono

This study aims to measure and analyze the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency in 2017 to 2020 using the value for money method. Value for money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and effectiveness. This research design uses a qualitative descriptive that describes or factual painting of facts and actual conditions on the performance of the village government. In this study, the population and sample taken were the Village Revenue and Expenditure Budget 2017–2020. The sampling technique used the census method. Data obtained by means of observation, documentation, and literature study. The results showed that the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency 2017–2020 in the 2017 economic measurement was not economical, 2018 was economically balanced, 2019 was not economical, and 2020 was economical. In the 2017–2020 efficiency measurement, it is stated that the efficiency is balanced every year. In measuring the effectiveness of 2017 effective, 2018 effectively balanced, 2019 effective, and 2020 effective.


2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV


2019 ◽  
Vol 2 (2) ◽  
pp. 452-460
Author(s):  
Sevilla Inta Cahayani

This study aims to determine and analyze how are tourists' preferences towards Blendung Beach and Nyamplungsari Beach attractions in Pemalang Regency by analyzing the characteristics of tourists and the factors that influence tourist interest in Blendung Beach tourism attractions and Nyamplungsari Beach so that the number of tourist visits can increase and be able to compete with other tourist objects. The research method used is quantitative research method with a sample of 100 respondents and using the preference values used are very good (4.6-5.0), good (3.6-4.5), good enough (2.6-3 , 5), less good (1.6-2.5) and not good (1.0-1.5). The results showed that tourist preferences towards both tourism objects Blendung Beach and Nyamplungsari Beach were in accordance classified as good enough, but also there were still indicators in the unfavorable and bad categories. Therefore there is a need efforts to improve tourist ratings and preferences so that it is expected to be able to encourage the increase  in the number of tourist visits. Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana preferensi wisatawan terhadap objek wisata Pantai Blendung dan Pantai Nyamplungsari di Kabupaten Pemalang dengan menganalisis karakteristik wisatawan dan faktor-faktor yang mempengaruhi minat wisatawan di objek wisata Pantai Blendung dan Pantai Nyamplungsari sehingga jumlah kunjungan wisatawan dapat meningkat dan dapat bersaing dengan objek wisata lainnya. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan sampel 100 responden dan menggunakan nilai preferensi yang digunakan sangat baik (4,6-5,0), baik (3,6-4,5), cukup baik (2,6-3, 5), kurang baik (1,6 -2.5) dan tidak bagus (1.0-1.5). Hasil penelitian menunjukkan bahwa preferensi wisatawan terhadap kedua obyek wisata Pantai Blendung dan Pantai Nyamplungsari itu sesuai diklasifikasikan cukup baik, tetapi juga masih ada indikator dalam kategori tidak menguntungkan dan buruk. Oleh karena itu diperlukan upaya untuk meningkatkan peringkat dan preferensi wisatawan sehingga diharapkan dapat mendorong peningkatan jumlah kunjungan wisatawan.


2021 ◽  
Vol 1 (8) ◽  
pp. 746-752
Author(s):  
Nurul Hidayah ◽  
Wahjoedi Wahjoedi

Abstract Research has been carried out on the effect of economic literacy and financial literacy on attitudes about hedonic lifestyles. This study aims to determine whether there is a partial or simultaneous influence of economic literacy and financial literacy on attitudes about hedonic lifestyles. This study uses a quantitative research method that is explanatory by explaining the effect of the independent variable on the dependent variable. The results showed that there was no significant and significant effect between economic literacy and financial literacy on attitudes about life partially, but there was a significant and significant effect of economic literacy and financial literacy on attitudes about hedonic lifestyles simultaneously. Abstrak Telah dilakukan penelitian mengenai pengaruh literasi ekonomi dan literasi keuangan terhadap sikap tentang gaya hidup hedonis. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh secara parsial maupun simultan literasi ekonomi dan literasi keuangan terhadap sikap tentang gaya hidup hedonis. Penelitian ini menggunakan metode penelitian kuantitatif yang bersifat eksplanasi dengan menjelaskan pengaruh variabel bebas terhadap variabel terikat. Hasil penelitian menunjukkan tidak terdapat pengaruh dan signifikan antara literasi ekonomi dan literasi keuangan terhadap sikap tentang gaya hidup secara parsial, namun terdapat pengaruh dan signifikan literasi ekonomi dan literasi keuangan terhadap sikap tentang gaya hidup hedonis secara simultan.


2020 ◽  
Vol 15 (2) ◽  
pp. 208-219
Author(s):  
Ferahim Yesilyurt ◽  
Nihan Solpuk Turhan

There are many different debates regarding the time spent on Instagram by social media addiction and life satisfaction. In consequence, in this research, it is aimed to reveal the variables that predict the time spent on Instagram by university students. The research is done in accordance with the causal and correlation model by using a quantitative research method. The results of the research are predicted by the time spent on Instagram, gender, age and social media addiction. Time spent on Instagram differentiates in accordance with the level of social media addiction (Sig = 0.00, p < 0.05) but does not differentiate by life satisfaction (Sig = 0.06, p > 0.05). As social media addiction increases, life satisfaction decreases  (r = −0.19). Women spent 0.42 times more time, and the women at the age of 21–22 years spent 0.38 times more time on Instagram. Keywords: Instagram, life satisfaction, social media, addiction.


Author(s):  
Faizah Abd Majid ◽  
Muhamad Kamal Sabran

The study investigated the Quality Improvement Practices (QIP) of selected small medium industries (SMIs hereafter) namely the E&E manufacturers in Malaysia. The objectives of this study are to investigate the influence of the quality improvement practices (QIP) among Malaysian E&E manufacturers on their compliance performance. The quality improvement level of twelve QIP; seven soft factors and five hard factors, were determined in the study. Later, the improvement level of the QIP was compared according to the manufacturers’ size, ownership, length of operation, and ISO status. A quantitative research method, which involved the distribution of a set of questionnaires, was used in the study. Another important aspect of the research is to identify relevant soft and hard factors that need emphasis in future trainings by the QIP trainers. As the sole assessor of Product Certification compliance for the manufacturers in Malaysia, SIRIM QAS has the data on the Malaysian manufacturers’ compliance performances. Based on the data, it can be concluded that Malaysian SMIs are still struggling in implementing quality improvement practices. The data has yielded interesting findings related to the identified soft and hard factors that need further emphasis in future trainings. The findings provided recommendations for future trainers of QIP.


2021 ◽  
Vol 2 (1) ◽  
pp. 91-99
Author(s):  
Evin Oktania Ariska

This study aims to determine the effect of the uses of plasticine / playdough media on the creativity of young children in kindergarten Mabdaul Falah group B East Kaduara Coastal Sumenep and how much influence on children's creativity. This type of research is a Quantitative Research method of product moment correlation, because product moment correlation is method used to determine the level of relationship between two or more variables. Data collection techniques from this research are Questionnaire and Test. The location of this research was conducted in Mabdaul Kindergarten Falah Coastal East Kaduara Sumenep. The subjects of this study were group B with 17children, consisting of 5boys and 12 girls.The results showed that there was an influence of the use of plasticine / playdough media on children's creativity. This is indicated by obtaining a positive value of r work value of 0.655. Value of "r"work which is equal to 0.655 is greater than r criticism of product moment both in 95% confidence interval and 99% confidence interval, where the 95% confidence interval is 0.482 and in the 99% confidence interval is 0.606. So "r"work>"r"table and indicate that the work is significant, where there is an influence of the use of plasticine / playdough media on children's creativity. And it is also known that the value of "r"work which is worth 0.655 is between 0.40-0.70. This means that variable X (Use of Plasticine / Playdough Media) and variable Y (Child Creativity) have sufficient relationships / correlations.


2020 ◽  
Vol 15 (3) ◽  
pp. 391
Author(s):  
Kezia Princesa Wantah ◽  
Lintje Kalangi ◽  
Steven Tangkuman

LAKIP is the government’s accountability for activities carried out within one budget year and as one of the realization of good governance. The community questioned whether the budget used was appropriate or not with what they received.In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This resulted public sector organizations to pay more attention to value for money that is able to consider inputs, outputs, especially outcomes that underlie the three main elements namely economy, efficiency and effectiveness.This study aims to find out how the SNVT Provision program in North Sulawesi Province is measured using the concept of value for money.The research method used is descriptive qualitative with the results of interviews and data collected, analyzed and conclusions drawn.The results showed that the evaluation of the SNVT program for the Provision of Housing in the Province of North Sulawesi was measured by the concept of value for money for economic measurements achieving good results. However, the measurement for efficiency and effectiveness are not yet optimum as the budget is not fully realized.


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