TY  - THES
PB  - Univ. Pakuan
AV  - public
Y1  - 2024///
M1  - Thesis
UR  - http://eprints.unpak.ac.id/8502/
TI  - Analisis Efektivitas Anggaran dan Kinerja Keuangan Sebelum dan Masa Pandemi Covid-19 (Studi Kasus pada Yayasan Pondok Modern Assalam Sukabumi)
ID  - eprintsunpak8502
A1  - Suparman, Suparman
A1  - Gursida, Hari
A1  - Sasongko, Hendro
N2  - The impact of the COVID-19 pandemic on the Pondok Modern Assalam Foundation experienced a decrease in income due to a decrease in the number of students, while the foundation's operational costs remained relatively constant or
even increased. This is a factor that causes problems in budget preparation, namely decreasing the effectiveness of the budget and the foundation's financial performance. The research objective is to analyze the effectiveness of the budget and financial performance before and during the Covid-19 Pandemic at the Pondok Modern Assalam Foundation. This research is a comparative descriptive research, namely explaining and describing the symptoms of the variables used to determine existing differences. The data source used is secondary data. The data analysis method uses statistical analysis, normality test and paired sample t-test. The results of quantitative descriptive analysis show that there are differences in budget effectiveness before and during the Covid-19 Pandemic, where before the Pandemic
budget effectiveness was in the value range of 90%-100% (effective), while during the Pandemic the value range was 80%-90% (quite effective), thus the effectiveness of the foundation's budget has decreased during the Covid-19 Pandemic. Likewise, financial performance as measured by the level of liquidity, solvency and activity ratios during the Covid-19 pandemic experienced a decline. Based on the results of different tests, it shows that there are differences in budget effectiveness and financial performance before and during the pandemic, this is proven by the test results using the Paired Sample T-Test where the Sig. (2 tailed) is smaller than 0.05.
ER  -