Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob

Abstract

Financial ratio analysis is a crucial method for evaluating the
performance of entities, as employed in this study to measure the
effectiveness, efficiency, and self-reliance ratios of Panguragan Lor
Village, Panguragan District, Cirebon Regency. This research adopts a
quantitative approach with purposive sampling involving 24
representatives from village officials and community members
knowledgeable in financial analysis. Data were collected through
observation, questionnaires, and documentation. Data analysis
employed descriptive analysis, multiple linear regression, t-test, f
test, and coefficient of determination using SPSS version 25 software.
The study findings reveal significant improvements in the values of
effectiveness, efficiency, and self-reliance ratios sequentially. Both the
F-test and T-test demonstrate a positive and significant influence of the
effectiveness ratio on the village's financial performance. The calculated
coefficient of determination indicates that 41.5% of the variation in
financial performance can be explained by the variables of effectiveness,
efficiency, and self-reliance examined in this study. Meanwhile,
approximately 58.5% of the remaining variation may be attributed to
other factors not considered in this research. This study provides deep
insights into the importance of financial ratio analysis in assessing
village financial performance and its implications for decision-making
and policy development aimed at improving village financial
management in the future.