Jurnal Mahasiswa Akuntansi dan Keuangan

ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF FUND MANAGEMENT IN TONRONG LAUTANG VILLAGE, BARANTI DISTRICT, SIDENRENG RAPPANG REGENCY

2025-02-05T08:35:26+00:00

This study aims to analyze the effectiveness and efficiency of village fund management in Tonrong Lautang Village, Baranti Subdistrict, Sidenreng Rappang Regency, in 2021-2022 using a qualitative method with a narrative approach. The data sources used include secondary data, which is analyzed using effectiveness and efficiency ratios, and primary data obtained from interviews, which are analyzed based on the same effectiveness and efficiency measurements. The results show that the management of village funds in Tonrong Lautang Village during the 2021-2022 period exhibited stable effectiveness, with an average of 94%, indicating that the goals of the village fund management were achieved effectively. However, in terms of efficiency, village fund management experienced a decline, with an average efficiency ratio of 94%, indicating relatively high resource use despite the goals being met. This suggests that while village fund management is effective, it is not yet fully efficient, and the village government needs to pay more attention to better planning and resource management. The recommendations from this study include the need for enhancing the capacity of village officials in planning and managing budgets, using technology to monitor expenditures, and strengthening the oversight system to achieve more efficient and transparent village fund management. Overall, while village fund management in Tonrong Lautang Village has been effective in achieving its set goals, the efficiency of fund usage needs improvement to optimize the results achieved.

Analysis Of Financial Performance Development Using Liquidity, Solvability, And Profitability Ratios At Pt Bank Rakyat Indonesia (Persero) Tbk. That Has Go Public On The Indonesia Stock Excange For The 2021-2023 Period

2025-07-07T02:01:19+00:00

This research aims to analyze the development of the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk. during the period of 2021-2023 by using financial ratios, which include liquidity ratios (Quick Ratio and Current Ratio), solvability ratios (DAR and DER), and profitability ratios (ROA and ROE). The study applies a descriptive quantitative approach with documentation methods, where the data is sourced from the company’s annual financial reports published on the Indonesia Stock Exchange. The results show that the company’s liquidity condition is categorized as less healthy because it is not fully capable of meeting its short-term obligations using its available current assets. In terms of solvency, the company is still highly dependent on debt-based financing, indicating that its financial structure has not reached a stable level and still carries long-term financial risk. Meanwhile, the profitability ratios have shown a consistent improvement has not yet met the industry standard, so optimization is still needed. Based on these findings, the company is expected to improve the efficiency of its asset and liability management and strengthen its business strategies to be able to send positive signaling theory, which emphasizes the importance of financial information as a communication tool between the company and external parties.

ANALYSIS OF THE CONTRIBUTION OF REGIONAL RETRIBUTION AND REGIONAL TAXES TO LOCAL OWN-SOURCE REVENUE IN SIDRAP REGENCY 2021–2023

2025-08-25T05:40:39+00:00

This study aims to analyze the contribution of regional retribution and regional taxes to Local Own-Source Revenue (PAD) in Sidenreng Rappang (Sidrap) Regency for the period 2021–2023. The research applied a descriptive qualitative approach, with data collected through documentation, interviews, and observations at the Regional Revenue Agency (Bapenda) of Sidrap Regency. The findings indicate that the contribution of regional retribution to PAD remains relatively small, averaging only about 10% in the last five years, with a declining trend. This is mainly due to low public compliance, weak sanction enforcement, limited human resources, and restricted retribution potential. In contrast, regional taxes made a significant contribution, averaging 29% of PAD and showing an upward trend each year. The improvement was supported by the availability of accurate and updated taxpayer data. Therefore, regional taxes are a key driver of PAD growth in Sidrap Regency, while retribution requires further optimization strategies.

THE EFFECT OF THE IMPLEMENTATION OF THE LOCAL GOVERNMENT INFORMATION SYSTEM (SIPD) ON THE SATISFACTION OF USERS OF ACCOUNTING SERVICES IN FINANCIAL AND ASSET AGENCIES AREA (BKAD) OF SIDENRENG RAPPANG REGENCY

2025-02-05T07:32:57+00:00

This research aims to determine the effect of implementing the Regional Government Information System on User Satisfaction of Accounting Services at the Regional Financial and Asset Agency Office of Sidenreng Rappang Regency. The method used in this research is a descriptive quantitative method where the data used is primary data obtained from distributing questionnaires to 59 employees of the Regional Financial and Asset Agency Office with a sampling technique using saturated samples. The data analysis used is multiple linear regression analysis, then the data obtained is processed using the SPSS version 24 program. The results of this study show that the manual, operating system, and software partially does not have a positive influence on user satisfaction of accounting services. Whereas hardware and the accounting cycle partially has a positive influence on user satisfaction of accounting services. Regional government information systems include manuals, operating systems, hardware, software, the accounting cycle simultaneously has a positive influence on user satisfaction of accounting services.

ANALYSIS OF PUBLIC PARTICIPATION IN PREPARATION OF VILLAGE REVENUE AND EXPENDITURE BUDGET (APBDES) THROUGH VILLAGE DELIBERATION (MUSDES) IN DESA TANETE KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG

2025-05-14T03:54:31+00:00

In the implementation of the village deliberation only a few participants were present and it was confirmed that the aspirations of the community were represented by each hamlet head. So it is possible that there is information that does not reach the village government. This also contradicts the regulation which states that elements of society must be involved in village deliberations. Therefore, the purpose of this study was to determine community participation in the preparation of the Village Budget in Tanete Village. The type of research used is a qualitative method with a phenomenological approach. The results of this study indicate that community participation in the preparation of the Village Budget is less active. The activeness or inactivity of the community can also be seen in the preparation of the Village Budget through three forms of participation, namely: (1) Participation of thought, the community in conveying ideas to the village government only the majority participate, (2) Participation of labor, this participation is only part of the community ready to participate if needed and some people are not directly involved or do not care, (3) Participation of expertise, shows that there is no participation of expertise from the community because the community itself does not or does not yet have the expertise. The level of community participation in the preparation of the Village Budget is at the 5th level, namely placation or reassurance. Where it can be interpreted as a communication process accompanied by negotiations between the village government and the community. The community is then given an understanding that all proposals cannot be realized, due to limited resources and will be made based on a priority scale.

The Effect Of Digital Banking Services On Customer Satisfaction At Pt Bank Sulselbar Sidenreng Rappang Branch

2025-07-11T06:40:53+00:00

The phenomenon that occurred in this study was that researchers saw several things that affected digital services because they did not understand how to use Sulselbar mobile and found it difficult to use the application. This study aims to analyze the effect of digital banking services on customer satisfaction at PT Bank Sulselbar Sidenreng Rappang Branch. The research design used is a quantitative method with a descriptive approach. The sample used in this study was 96 people, with a non-probability sampling technique through purposive sampling. Based on the results of research and analysis regarding the effect of digital banking services on customer satisfaction at Bank Sulselbar Sidenreng Rappang Branch, it can be concluded that digital services have an effect on customer satisfaction. This is proven by the t-test which shows the calculated t value is greater than the t table (2.550> 1.98580) and a significance value of 0.012 which is smaller than 0.05, so the hypothesis is accepted, namely digital banking services have a positive and significant effect on customer satisfaction at PT Bank Sulselbar Sidenreng Rappang Branch. For further research, it is recommended that researchers add other variables that can affect customer satisfaction.