Abstract:This research is motivated by the non-optimal management of Village-Owned Enterprises in an effort to increase Village Original Income in Sukajadi Village, Sadananya District, Ciamis Regency. The method used in this research…
arch is qualitative research method. Data collection techniques in this study include literature study, field study (observation and interviews) and documentation. The informants in this study were 6 people. The data analysis technique in this study by means of data reduction, data presentation, conclusions and verification. This study aims to determine the Management of Village-Owned Enterprises on increasing Village Original Income in Sukajadi Village, Sadananya District, Ciamis Regency. The author uses qualitative data analysis techniques through data processing of interview results and observation results to draw conclusions so as to answer the problems in the study. The results showed that the Management of Village-Owned Enterprises in Efforts to Increase Village Original Income in Sukajadi Village, Sadananya Subdistrict, Ciamis Regency is already running, but it is not optimal because problems are still found, including: unprepared cooperation with the private sector, limited number and quality of labor, limited budget for new business development, management training programs that are rare and less than optimal, readiness and skills of BUMDes members in management and administration are still lacking, financial reporting that is not ready to be carried out.
Keywords: Management, BUMDes, Village Original Revenue
Abstract:Empowerment of Youth through Karang Taruna Organization in Dewasari Village, Cijeungjing Sub-District, Ciamis Regency. This research aims to evaluate youth empowerment through Karang Taruna in Dewasari Village, Cijeungjing…
ng Sub-District, Ciamis Regency. The research method employed was qualitative with a descriptive approach, involving 12 informants including village officials and Karang Taruna administrators. The findings indicate that youth empowerment by Karang Taruna in Dewasari Village has been initiated but not yet optimal according to empowerment theory. Challenges identified include low youth interest in training, lack of awareness about the importance of organizations, and constraints in entrepreneurship and funding. Efforts to address these barriers involve more intensive approaches, enhanced socialization and networking, and knowledge enhancement through seminars, workshops, and training sessions. Additionally, providing financial support is crucial to enhance empowerment effectiveness. This study provides insights into real challenges faced in enhancing youth participation in community development. By implementing appropriate strategies, it is expected that youth empowerment through Karang Taruna will become more effective and significantly contribute to Dewasari village's progress.
Abstract:This research is motivated by the non-optimal management of the Village Market in increasing Village Original Income by the Bentar Village Government, Salem District, Brebes Regency. The method used in this research is qualitative…
ualitative research method. Data collection techniques in this research include literature study, field study (observation and interviews) and documentation. The informants in this study were 7 people. The data analysis technique in this research is by condensing data, presenting data and drawing conclusions. The method used in this research is descriptive analysis. Informants as many as 7 people. Data collection techniques are literature study, field study (observation and interviews) and documentation. The author uses qualitative data analysis techniques through processing data from interviews and observations to draw conclusions so as to answer the problems in the study. The results showed that the Village Market Management strategy in Increasing Village Original Income in Bentar Village, Salem District, Brebes Regency has been running, but it is not optimal because problems are still found including: An incomplete organisational structure and limited facilities and infrastructure. Implementation that is not in accordance with planning and the absence of management training activities. No regular and programmed supervision and evaluation.
Keywords: Strategy, Management, BUMDes, Village Original Revenue, Village Government
Abstract:This study aims to determine the effect of Gadget use on the social behaviour of early childhood in Seran Hamlet, East Rumbuk Village, Sakra District in 2023. Research data were collected through questionnaires given to…
parents or guardians of early childhood living in Seran Hamlet. The research method used is a quantitative approach with direct data collection. The research sample consisted of 28 early childhood. Data collection techniques include observation, questionnaires, and documentation. Data analysis was conducted using the simple regression method to evaluate the relationship between the independent variable, namely Gadget Use, and the dependent variable, namely Early Childhood Behaviour. The results showed that there is a correlation and influence between the use of Gadgets and early childhood behaviour, with a correlation coefficient that exceeds the alpha (5%) significance level, namely 0.45> 0.05. Based on the analysis conducted, the results showed that the use of Gadgets has a negative relationship with early childhood behaviour, with a significance level of -91.289. Therefore, it can be concluded that the use of Gadgets has a negative impact on early childhood behaviour in Seran Hamlet.
Keywords: Early childhood, Gadged use, Social behaviour
Abstract:This research is motivated by the author's curiosity about how the role of the community in realising village independence. The purpose of this research is to find out the role of the community in realising village independence.…
endence. The method used in this research is qualitative research method with descriptive type. The data collection techniques in this research are observation, interview, and documentation. The data analysis technique used is interactive analysis consisting of three flows, namely: data reduction, data presentation, and conclusion drawing. Data validity checking is done by triangulation. Triangulation is the process of finding conclusions by rechecking from various angles. Based on the results of the research and discussion that: 1) The role of the community in realising the independence of Sukamulya Village, Baregbeg Sub-district, Ciamis Regency has not fully run optimally. 2) The obstacles faced by the community in realising the independence of Sukamulya Village, Baregbeg District, Ciamis Regency are lack of information and confirmation and lack of understanding and the same agreement 3) The efforts made in overcoming these obstacles are carried out by dialogue and deliberation and providing input to the village government so that information can reach the community.
Keywords: Community, Village Government, Village Independence
Abstract:Program kerja KKN ini bertujuan untuk mengimplementasikan pemanfaatan batang pisang sebagai pakan alternatif ternak di Kampung Seed Agung, Distrik Muting. Permasalahan keterbatasan pakan dan melimpahnya limbah batang pisang…
ang menjadi latar belakang pelaksanaan program ini. Metode yang digunakan adalah participatory rural appraisal (PRA) dengan melibatkan 5 peternak sebagai peserta. Tahapan pelaksanaan meliputi survei pendahuluan, koordinasi dengan tokoh masyarakat, diskusi intensif, demonstrasi, dan pendampingan selama satu minggu. Materi yang disampaikan mencakup kandungan nutrisi batang pisang, teknik pengolahan, dan metode pemberian pakan. Hasil evaluasi menunjukkan peningkatan pengetahuan peserta dari rata-rata nilai 45,6 menjadi 82,3. Implementasi program berhasil menurunkan biaya pakan sebesar 35% dengan penghematan sekitar Rp 450.000 per peternak per bulan. Pengamatan terhadap ternak menunjukkan tingkat konsumsi pakan yang signifikan, tidak adanya efek negatif terhadap kesehatan, dan peningkatan bobot badan yang stabil. Program ini memberikan manfaat ganda, yaitu mengatasi permasalahan pakan ternak sekaligus mengurangi limbah pertanian, sehingga berkontribusi positif terhadap lingkungan.
Abstract:Penelitian ini bertujuan untuk menguji pengaruh jumlah anggota, jumlah simpanan, jumlah pinjaman dan jumlah modal kerja terhadap sisa hasil usaha. Populasi dalam penelitian ini sebanyak 68 karyawan yang bekerja di Koperasi…
si Kaswari. Setelah digunakan teknik purpose sampling maka didapatkan sampel sebanyak 43 responden, sehingga total pengamatan ini sebanyak 43 responden. Data yang digunakan merupakan data primer dengan metode analisis data dengan bantuan program SPSS versi 23. Hasil penelitian ini adalah secara parsial jumlah pinjaman memiki pengaruh terhadap sisa hasil usaha dengan nilai signifikasi sebesar 0,023>0,0. Sebaliknya jumlah anggota, jumlah simpanan dan jumlah modal kerja tidak berpengaruh terhadap sisa hasil usaha dengan nilai signifikasi jumlah anggota sebesar 0,079<0,05, jumlah simpanan 0,458<0,05 dan jumlah modal kerja sebesar 0,297<0,05.
Abstract:Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 191 perusahaan…
erusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai dengan 2020. Setelah menggunakan teknik purposive sampling maka didapatkan sampel sebanyak 59 perusahaan tetapi terdapat 9 perusahaan yang tidak masuk dalam pengujian SPSS sehingga sampel penelitian ini menjadi 50 perusahaan dengan total pengamatan penelitian sebanyak 200. Sumber data pada penelitian ini adalah data sekunder, dengan mengunakan teknik pengelolahan data mengunakan aplikasi program SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel Current Ratio (CR), Debt to Asset (DAR), dan Total Asset Turnover (TAT) secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba, Return On Asset (ROA) secara parsial berpengaruh negatif dan signifikan terhadap pertumbuhan laba, dan hasil penelitian secara simultan menunjukkan bahwa Current Ratio (CR), Debt to Asset (DAR), Return On Assets (ROA), dan Total Asset Turnover (TAT) berpengaruh signifikan terhadap pertumbuhan laba.
Abstract:Penelitian ini bertujuan untuk mengetahui pengaruh Biaya Lingkungan terhadap Kinerja Keuangan dengan pengungkapan CSR sebagai mediator pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian…
elitian ini sebanyak 181 perusahaan manufaktur yang telah go public dan sahamnya terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai dengan 2019. Setelah dilakukan seleksi menggunakan metode purposive sampling maka didapatkan sampel sebanyak 39 perusahaan sehingga total pengamatan penelitian ini adalah sebanyak 117. Data yang digunakan merupakan data sekunder dan metode analisis yang digunakan yaitu analisis linier sederhana dengan bantuan program Statistical Product and Service Solution (SPSS) Ver.25. Hasil penelitian ini menunjukkan bahwa : (1) Biaya Lingkungan memiliki pengaruh negatif dan signifikan terhadap Kinerja Keuangan. (2) Biaya Lingkungan tidak memiliki pengaruh terhadap pengungkapan CSR. (3) Pengungkapan CSR berpengaruh positif signifikan terhadap kinerja keuangan. (4) Pengungkapan CSR tidak mampu memediasi hubungan biaya lingkungan terhadap kinerja keuangan.
Abstract:Prinsip konservatisme adalah prinsip kehati-hatian terhadap kondisi yang belum pasti untuk dapat menghindari sikap optimis yang berlebihan dari pihak manajer dan pemilik perusahaan dalam proses pencatatan laba yang melebihi…
ihi batas. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio, dan intensitas modal terhadap konservatisme akuntansi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Pendekatan penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah menggunakan metode purposive sampling dengan data sekunder berupa laporan keuangan tahunan, yaitu sebanyak 8 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 dengan total pengamatan sebanyak 32 pengamatan. Alat analisis yang digunakan dalam penelitian ini adalah dengan menggunakan regresi linier sederhana dengan program alat bantu SPSS versi 25. Hasil dalam penelitian ini menunjukkan kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi.