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manage, and work more effectively within diverse organizational&#13;
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manajemen keuangan terhadap biaya dan harga serta tanggung jawab&#13;
menganalisis dan memperkirakan tingkat keuntungan yang ingin dicapai.&#13;
Penelitian ini bertujuan untuk menguji investasi untuk meningkatkan laba pada&#13;
PT Sarana Central Bajatama Tbk. Peneliti menganalisis data yang&#13;
dideskripsikan dengan menggunakan metode analisis deskriptif kuantitatif.&#13;
Peneliti menggunakan rasiSo yaitu ROI, ROA dan ROE. Hasil penelitian dapat&#13;
disimpulkan bahwa investasi dilakukan pada PT Sarana Central Bajatama Tbk&#13;
yang mempengaruhi peningkatan laba pada perusahaan ini bukan berasal dari&#13;
peningkatan investasi tetap melainkan dari peningkatan ekuitas (equity), karena&#13;
ternyata penurunan investasi tetap justru menyebabkan peningkatan laba. </text>
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produknya dan meningkatkan penjualan khususnya bagi UMKM di Desa&#13;
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                <text>The big role the village has received in managing the finances of its own village, accompanied by  great  responsibilities.  Therefore  the  village  government  must  be  able  to  apply  the  principle  of accountability  in  its  governance,  where  all  the  end  of  the  activities  of  village  governance  must  be accountable  to  the  community,  as  well  as  the  participation  of  village  communities  in  development, governance,  and  empowerment  is  very  necessary  in  order  to  lead  to  the  realization  of  good  village governance, responsible and budgetary discipline (good governance). Based on the results of data analysis, the linear equation Y = 5,415 + 0,389X1 + 0,862X2 and the results of the simultaneous data analysis of accountability for managing village fund allocation and community participation in village development, shows the value of Fcount 197.338&gt;Ftable 3.09 with a significance level of 0.000 &lt;0, 05 and R2 value of 0.803. Based on the results of partial data analysis, the accountability of managing the allocation of village funds to village development shows that the value of tcount is 15.733&gt; t table 1.984 with a significance value  of  0.000  &lt;0.05.  Based  on  the  results  of  partial  data  analysis  of  community  participation  in  village development, it showed that the value of tcount was 18.333&gt; ttable 1.984 with a significance value of 0.05.</text>
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