English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

COVID-19 outbreak had brought a significant impact on economic dynamics in Indonesia, including rural economy. Rural economy continues to decline which is marked by an increase in the poverty rate and a decrease in the purchasing power of rural communities. This study aims to analyse  BUMDes  financial performance before and during COVID-19 pandemic in Banda Aceh city.  BUMDes  or Viilage-owned Enterprises are village business institutions managed by village’s community and village’s government in order to strengthen the village economy based on needs and potential of the village. The indicators of financial performance used in this study are sales and the ability of  BUMDes  to pay their debts. This study uses primary data. The population are managers of  BUMDes  located in Banda Aceh city. The sampling method used in this study is random sampling. Analysis of differential test between  BUMDes  financial performance before and during COVID-19 pandemic is performed using paired sample t-test. The financial performance variables are sales turnover and liquidity.  BUMDes  sales turnover is measured by the number of sales, while  BUMDes  liquidity is measured by  BUMDes  ability to pay salaries and also BUMDes ability to pay operational debts. The results show that there is a significant difference between the number of sales before COVID-19 pandemic and the number of sales during COVID-19 pandemic. The descriptive statistics shows that the average sales before COVID-19 was higher than the average sales during COVID-19 pandemic. This significant difference is indicated by a p-value   0.05, which are 0.83 and 0.25 respectively. The descriptive statistics shows that the average  BUMDes  ability to pay debts before COVID-19 pandemic was higher than the average ability to pay debts during COVID-19 pandemic.

Analysis of village owned enterprises (BUMDes) financial performance before and during COVID-19 pandemic