Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis

Analisis efektivitas pengelolaan dana alokasi khusus bantuan operasional penyelenggaraan pendidikan anak usia dini (BOP-PAUD)

2025-08-19T17:25:51+07:00

This study aims to analyze the management of the Special Allocation Fund for Operational Assistance in Early Childhood Education (BOP-PAUD) at TK Kemala Bhayangkari 62 Boyolali, focusing on its compliance with the principles of BOP fund utilization and the effectiveness of its management during the 2021–2023 period. The research is grounded in the importance of transparent, accountable, and well-targeted educational funding to enhance the quality of early childhood education services. A descriptive quantitative approach was employed, with data analysis encompassing data reduction, data presentation, conclusion drawing, and effectiveness assessment based on predetermined indicators. The findings reveal that the management of BOP-PAUD at TK Kemala Bhayangkari 62 Boyolali adheres to the implementation principles, including planning, execution, bookkeeping, reporting, and accountability. The management effectiveness during 2021–2023 is classified as high, although challenges remain, such as delays in fund disbursement and limited supporting resources.

Pengaruh struktur aktiva, profitabilitas, likuiditas, pertumbuhan penjualan dan kebijakan dividen terhadap struktur modal pada perusahaan sub sektor rokok yang terdaftar di BEI Periode 2019-2023

2025-08-19T17:25:47+07:00

This study aims to determine whether there is an influence between the variables of asset structure, profitability, liquidity, sales growth, and dividend policy on the capital structure of cigarette sub-sector companies listed on the IDX from 2019 to 2023. The data used in this study are secondary. The sampling technique used in the study is saturated sampling. The samples taken in this study were four cigarette sub-sector companies. The results of the study indicate that simultaneously asset structure, profitability, liquidity, sales growth and dividend policy affect the capital structure. Based on the results of the partial test, sales growth in this study has no significant effect on the capital structure. In contrast, the variables of asset structure, profitability, liquidity, and dividend policy have a significant effect on the capital structure.

Analisis pengaruh dana desa, alokasi dana desa, bagi hasil pajak dan retribusi, pendapatan asli desa dan luas wilayah terhadap belanja desa bidang pembangunan desa

2025-08-19T17:25:48+07:00

This study aims to analyze the impact of the Village Fund Allocation, Village Fund, Revenue Sharing of Taxes and Levies, Village Original Income, and Area Size on Village Expenditure in the field of Village Development. This research utilizes quantitative methods and utilizes secondary data gained from the Village Information System of Sukoharjo Regency and the Central Bureau of Statistics. The villages in the Sukoharjo Regency comprise the study's population. Purposeful sampling technique was employed, yielding a resulting sample of 149 villages. The results showed that the Village Fund, Village Fund Allocation, and Village Original Income had a substantial impact on village expenditure in the field of village development. At the same time, the Revenue Sharing of Taxes and Levies and the area does not have a substantial impact on village spending in the field of village development.