scholarly journals Analisis Kinerja Anggaran Pemerintah Provinsi Sumatera Selatan Dengan Pendekatan Konsep Value For Money

2021 ◽  
Vol 7 (1) ◽  
pp. 1-10
Author(s):  
Periansya Periansya ◽  
Dendy Pratama ◽  
Rosi Armaini

This research is intended as an effort to analyze the budget performance of Regional Apparatus Organizations in South Sumatra Province with a value for money concept approach. This study consisted of the dependent variable, namely the performance of the regional apparatus organization budget, while the independent variable consisted of transparency, accountability, and supervision. The data used in this research is the result of distributing questionnaires to selected respondents in 21 Regional Apparatus Organizations. The sample selection technique used purposive sampling, while the data analysis technique used multiple linear regression. The results of the analysis and discussion of hypothesis testing show that partially transparency, accountability, and supervision have a positive and significant effect on-budget performance, including simultaneously also showing a positive and significant effect on-budget performance, but it is necessary to increase budget performance, this shows that the R2 value is 0.446. or 44.6%.

2019 ◽  
Vol 2 (1) ◽  
pp. 309
Author(s):  
Dodi Kusuma Hadi Soedjoko

Human resources play an important role in every organization or institution. But there was a decrease in employee performance at Nusantara PGRI Kediri University recently, this case becomes concideration to conduct this research. The purpose of this study is to determine the effect of work dicipline and compensation on the employee’s performance at Nusantara PGRI Kediri University. The approach of this study is descriptive quantitative. The sample in this study used all populations as a sample consisting of 73 employees. The technique of collecting data used a questionnaire with a Likert scale that contains of questions related to work discipline, compensation and employee performance. The data analysis technique used multiple linear regression which was processed using the SPSS program to measure the effect of work dicipline and compensation on employee’s performance. The results of hypothesis testing showed that partially, there was a significant effect of work discipline on employee performance and there was also significant effect of compensation on employee performance at Universitas Nusantara PGRI Kediri. While the results of simultaneous hypothesis testing proved that work discipline and compensation give significant effect for employee performance. It can be seen that coefficient dtermination value (R Square) was 0.676. Thus, it  can be interpreted that work dicipline and compensation can effect on employee’s performance 67.6% while the remaining 32.4% was effected by other variables outside of this study.


2021 ◽  
Vol 7 (1) ◽  
pp. 341
Author(s):  
Nur Kabib ◽  
Ahmad Ulil Albab Al Umar ◽  
Ana Fitriani ◽  
Lora Lorenza ◽  
Muammar Taufiqi Lutfi Mustofa

This study aims to analyze the effect of accountability and transparency on muzakki's interest in paying zakat. The population in this study are people who pay zakat in BAZNAS, Sragen Regency. The sample in this study produced 100 respondents. The sample selection technique used purposive sampling and then used the Slovin formula. The data analysis method in this study uses multiple linear regression. The results of this study indicate that partially the accountability variable that affects the interest in paying zakat, then partially the transparency variable does not have a significant effect on the interest of muzakki to pay zakat. Simultaneously, the variables of accountability and transparency have an effect on the interest in paying zakat.


2021 ◽  
Vol 3 (1) ◽  
pp. 105-122
Author(s):  
Mangasi Sinurat ◽  
Willy Cahyadi

This study aims to determine the effect of liquidity, growth opportunities, profitability and company size on the leverage of manufacturing companies listed on the Indonesia Stock Exchange. The period used in this research is 5 years, starting from 2014 to 2018. The population in this study is 126 manufacturing companies that have been and are still listed on the Indonesia Stock Exchange for the period 2014-2018. The sample selection technique was purposive sampling method and obtained 40 manufacturing companies that were used as samples. The data analysis technique used is multiple linear regression. Based on the results of data analysis, liquidity and profitability partially have a negative and significant effect on Leverage, Growth Opportunity has no effect on Leverage, Firm Size has no effect on Leverage. Based on the Anova test, it is known that the F statistical value is (107.502) with a significance of (0.000). The adjusted R Square value is (0.682 or 68.2%), this is, if the independent variable is statistically significant in influencing the dependent variable, there is an indication of heteroscedasticity. We recommend that if the independent variable is not statistically significant in affecting the dependent variable, there is no indication of heteroscedasticity. This is observed from the significance of the profitability above the 5% confidence level. Keywords: Leverage, Liquidity, Growth Opportunity, Profitability, Company Size


2021 ◽  
Vol 7 (2) ◽  
pp. 12
Author(s):  
Sri Indah ◽  
Ruth Feotnai Ele Bana ◽  
Adya Hermawati

ABSTRAKKepatuhan WP merupakan salah satu keadaan dimana WP yang manan akan secara langsung dapat memenuhi seluruh kewajiban perpajkaan serta dapat membuat atas hal perpajakan. Adapun masalah yang berkesenambungan terhadap kepatuhan WP antara lain pengetahuan, pendapatan serta kesadaran WP. Riset ini bertujuan untuk mengetahui sejauh mana kepatuhan WP yang akan dipengaruhi oleh pengetahuan, pendapatan terhadap kpeatuhan WP pada Kelurahan Polowijen. Dalam riset ini menggunakan metode kuantitatif, adapun jumlah sampel yang digunakan berjumlah 44 orang yang akan dijadikan sebagai responden, sedangkan teknik pengumpulan data yang digunakan dalam riset ini ialah interview, observasi serta kuesioner. Data yang digunakan ialah data sekunder serta primer. Sedangkan teknik analisa data yang akan digunakan dalam riset ini ialah regresi linier berganda, dengan diadakan penguian hipotesis antar varibel.Kata Kunci:   Pendapatan, Pengetahuan, Kesadaran, Wajib Pajak, Pajak Bumi dan BangunanABSTRACTTaxpayer compliance is one of the conditions in which a safe taxpayer will directly be able to fulfill all tax obligations and can make tax matters. The problems that are continuous with taxpayer compliance include knowledge, income and awareness of taxpayers. This research aims to find out the extent to which taxpayer compliance will be influenced by knowledge, income on taxpayer compliance in Polowijen Village. This research uses quantitative methods, while the number of samples used is 44 people who will be used as respondents, while the data collection techniques used in this research are interviews, observations and questionnaires. The data used are secondary and primary data. While the data analysis technique that will be used in this research is multiple linear regression, with hypothesis testing between variables.Keywords:      Income, Knowledge, Awareness, Taxpayer, Land and Building Tax


2018 ◽  
Vol 4 (3) ◽  
pp. 352-359
Author(s):  
Nurul Sukriani

Abstract : This research was conducted for PT. Capella Dinamik Nusantara Pekanbaru, using the independent variable, to find out its influence on the purchase decision of the Honda brand motorcycle. The population in this study were all consumers who bought Honda brand motorcycles through official Honda dealers in Pekanbaru, namely PT. Capella Dinamik Nusantara directed 19,853 people, and this sample was 100 people, using accidental random sampling technique that is by giving questionnaires to consumers of Honda motorbike buyers at PT Capella Dinamik Nusantara which were met by researchers. The data was collected by questionnaire method by filling the conditions directly with the respondents. The data analysis technique used is multiple linear regression which is operated through the SPSS 16 for Windows program. The results showed that simultaneous and partial promotion variables and a significant analysis of the purchasing decisions of Honda brand motorcycles for consumers of PT Capella Dinamik Nusantara Pekanbaru.    


2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Lia Silvera Gultom ◽  
Fariaman Purba

ABSTRACTThis study aims to determine how much influence the location and price of purchasing decisions at the Pematangsiantar Alaspat Shoe Shop. The population of 57 consumers using the Slovin formula obtained a sample of 50 respondents. The data analysis technique used is multiple linear regression. From the results of the calculation of multiple linear regression analysis the equation Y = 1.391 + 0.297X1 + 0.336X2 shows that location and price have a positive and significant effect on purchasing decisions. While based on the analysis of test derminasi coefficient (R2) obtained a value of 0.601 or 60.1%. This shows that the percentage of location and price of purchasing decisions is 60.1% while the remaining 39.9% is influenced or explained by other variables not included in this study. Based on the results of the study, it can be concluded that the location and price have an effect on purchasing decisions at the Pematangsiantar Alaspat Shoe Shop.Keywords: Location, Price and Purchasing Decision


Author(s):  
Suriani Suriani ◽  
Aprinawati Aprinawati

This study aims to determine the effect of Incentives and Discipline on Employee Performance at PT. Bank Perkreditan Rakyat (BPR) Pijer Podi Kekelenegen Kantor Cabang Medan. The research was conducted on PT. Bank Perkreditan Rakyat (BPR) Pijer Podi Kekelenegen Kantor Cabang Medan with a population of as many as 40 people with using total sampling. Data collection techniques used were through questionnaires (questionnaire) that is by distributing questionnaires to a sample (respondents) and collect them again. The data analysis technique used is the Multiple Linear Regression. Before the data were regressed in the first test of association between the independent variable data to test for normality, multicollinearity, and heterocedasticity. To determine the contribution of factor incentives and discipline to employee performance used formula coefficient of determination (R2). The result showed obtained that by the regression equation Y = 6,505 + 0,532 X1 + 0,247 X2+ e. And showed that  simultaneous incentives and discipline on employee performance at PT. Bank Perkreditan Rakyat (BPR) Pijer Podi Kekelenegen Kantor Cabang Medan, where the value of F count = 15,215 > F table = 3,24 with level of significant (α) 0,000 < 0,05. Coefficient of determination (adjusted R square) of 0,451 means that the influence of incentives and discipline on employee performance at PT. Bank Perkreditan Rakyat (BPR) Pijer Podi Kekelenegen Kantor Cabang Medan 45,1% and the remining 54,9% is influenced by other variables outside of research. Conclusions from the research that there is a positive and significant effect of incentives and discipline on employee performance at PT. Bank Perkreditan Rakyat (BPR) Pijer Podi Kekelenegen Kantor Cabang Medan.            Keywords: Incentives, Discipline, Employee Performance


2017 ◽  
Vol 3 (01) ◽  
pp. 87
Author(s):  
Anik Anik

The purpose of this study was to determine the factors that  effect the revenue margin murabaha in Bank Syariah Mandiri as well as to identify factors that significantly influence the revenue margin murabaha. Data analysis technique used is using multiple linear regression. The population used in this study the financial statements of Bank Syariah Mandiri. Sampling with saturated sampling method. This study using the Statistical Product and Service Solution (SPSS) version 16. The results using the F test showed that simultaneous independent variable profitability, third party funds, the overhead, the BI rate and the inflation effect on revenue margin murabaha. Partial results obtained using the t test profitability, third party funds, overhead, BI rate effect on revenue margin murabaha. This is evidenced by a smaller significance level of 0.05 is the profitability of 0.006, third party funds 0.049, 0.049 overhead costs, BI rate 0.003. While inflation variable does not effect the revenue margin murabaha with significance of 0.642 is greater than0.05. Adjust R square the value for 0.424 indicate that revenue murabaha margin can be explained by any study variable, while the rest is explained by other factors that are not included in the study.


2020 ◽  
Vol 1 (2) ◽  
pp. 133
Author(s):  
Taranggana Ari Sakti ◽  
Sukaris Sukaris ◽  
Asep Saepuloh

This study aims to analyze the effect of perceived risk, consumer lifestyle and online trust on the purchase intention of fashion products on Instagram social media in Surabaya. The sample in this study consisted of 75 respondents. The independent variable in this study is perceived risk, consumer lifestyle and online trust, while the dependent variable is the purchase intention of fashion products on Instagram. The data analysis technique used is multiple linear regression with the help of the SPSS program. The results showed that the variable perceived risk, consumer lifestyle and online trust partially influenced the interest in buying fashion products on Instagram social media in Surabaya


2021 ◽  
Vol 11 (1) ◽  
pp. 12-22
Author(s):  
Mayla Khoiriyah ◽  
Vera Oktari

To reduce problems that become obstacles to the development and growth of MSMEs such as limited capital, difficulties in raw materials, technological stuttering, low quality human resources and ineffective marketing methods can be overcome by applying and using accounting information. This study aims to determine the effect of human resources, business scale, business age and accounting training on the use of accounting information at MSMEs. This research used primary data with questionnaires as instruments. The method used for sample selection is purposive sampling. Samples obtained in this study were 120 MSMEs. But only 92 (76.67%) questionnaires were returned and could be processed. Data analysis technique used in this research is multiple linear regression. The results shows that human resources, business scale and accounting training affect the use of accounting information at MSMEs. While the age of the business does not affect the use of accounting information at MSMEs.


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