scholarly journals HOW DO GOVERNMENTS SPEND THEIR PUBLIC SPENDING?

2016 ◽  
Vol 12 (2) ◽  
pp. 135
Author(s):  
Munhamik Luthfia ◽  
Baldric Siregar
Keyword(s):  
Health Expenditure ◽  
Public Spending ◽  
Education Expenditure ◽  
Regression Methods ◽  
Significant Negative Effect ◽  
Local Expenditure ◽  
Negative Effect ◽  
Keywords Education ◽  
The Relationship ◽  
Positive Effect

Abstrak: Bagaimana Pemerintah Mengalokasikan Pengeluaran Publiknya? Tujuan penelitian ini adalah untuk menguji apakah belanja daerah untuk belanja pendidikan, kesehatan, dan ekonomi mempengaruhi kesejahteraan, dan apakah populasi mempengaruhi hubungan antara ketiga belanja tersebut dengan kesejahteraan. Penelitian ini menggunakan sampel seluruh provinsi di Indonesia tahun 2008-2013, kecuali Provinsi Kalimantan Utara. Metode yang digunakan adalah metode regresi berganda. Hasil penelitian menunjukkan bahwa belanja pendidikan memiliki pengaruh positif, belanja kesehatan memiliki pengaruh negatif tidak signifikan, dan belanja ekonomi memiliki pengaruh negatif signifikan terhadap kesejahteraan. Populasi sebagai variable moderasi tidak mampu memoderasi hubungan antara ketiga belanja tersebut dengan kesejahteraan. Kata Kunci: belanja pendidikan, belanja kesehatan, belanja ekonomi, populasi penduduk, dan kesejahteraan masyarakat. Abstract: How Do Governments Spend Their Public Spending? The objectives of this study are to examine whether the local expenditure for education, health, and economic influence economic welfare, and whether population influences the relationship between them. This study used the sample of all province in Indonesia 2008-2013, except Kalimantan Utara Province. The method used in this study is multiple regression methods. The result of this study states that education expenditure had a significant positive effect, health expenditure had not significant negative effect, while economic expenditure had a significant negative effect on the welfare. Population as the moderating variable cannot moderate the relationship between that expenditure with the welfare. Keywords: education expenditure, health expenditure, economic expenditure, population, and welfare.

scholarly journals DETERMINAN HAK AMIL PERIODE 2006-2018 (STUDI KASUS BAZNAS INDONESIA)

2021 ◽  
Vol 8 (1) ◽  
pp. 18
Author(s):  
Baiyina Rupiawan ◽  
Noven Suprayogi
Keyword(s):  
Time Series ◽  
Significant Positive Effect ◽  
Operational Cost ◽  
Fund Allocation ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Funds Allocation ◽  
The Relationship ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk mempelajari hubungan antara pertumbuhan penggalangan dana zakat infaq dan shadaqah (ZIS), dana alokasi zakat infaq, dan shadaqah (ZIS), dan biaya operasional pada hak amil BAZNAS pusat. Penelitian ini menggunakan pendekatan kuantitatif. Jenis penelitian yang dilakukan peneliti menggunakan time series berdasarkan laporan keuangan yang dikeluarkan BAZNAS tahun 2006-2018. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa pertumbuhan penghimpunan dana zakat berpengaruh positif signifikan terhadap hak amil. Selain itu, pertumbuhan variabel penggalangan dana infaq/shadaqah juga berpengaruh positif signifikan terhadap hak amil. Sedangkan pada variabel alokasi dana zakat berpengaruh negatif signifikan terhadap hak amil. Variabel alokasi dana infaq/shadaqah berpengaruh negatif signifikan terhadap hak amil. Sedangkan variabel biaya operasional berpengaruh positif signifikan terhadap hak amil. Sedangkan untuk variabel pertumbuhan penghimpunan dana zakat, pertumbuhan penggalangan dana infaq/shadaqah, alokasi zakat, alokasi infaq/shadaqah, dan biaya operasional berpengaruh signifikan terhadap hak amil BAZNAS di Indonesia tahun 2006-2018.Kata kunci: Hak amil, pertumbuhan penggalangan dana zakat, pertumbuhan penggalangan dana infaq/shadaqah, alokasi zakat, alokasi infaq/shadaqah, dan biaya operasional. ABSTRACTThis research aims to study the relationship between the growth of zakat infaq and shadaqah (ZIS) fundraising, zakat infaq, and shadaqah (ZIS) allocation funds, and operational cost on the central BAZNAS amil rights. This research used a quantitative approach. This type of research attended by researchers used a time series based on financial statements issued by BAZNAS in 2006-2018. The analysis technique used is multiple linear regressions. The partial results of the research indicate that the growth of zakat fund collection has a significant positive effect on amil rights. Also, the growth of the infaq/shadaqah fundraising variable also has a significant positive effect on amil rights. Whereas, at the variable of zakat funds allocation has a significant negative effect on amil rights. The variable of infaq/shadaqah fund allocation has a significant negative effect on amil rights. Meanwhile, the variable of operational cost has a significant positive effect on amil rights. Simultaneously, for the variable of the growth in the collection of zakat funds, the growth of infaq/shadaqah fundraising, zakat allocation, infaq/shadaqah allocation, and operational cost significantly influence the BAZNAS amil rights in Indonesia in 2006-2018.Keywords: Amil rights, growth of zakat fundraising, growth of infaq/shadaqah fundraising, zakat allocation, infaq/shadaqah allocation, and operational cost.

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

scholarly journals Profitabilitas menjadi pemediasi untuk variabel yang mempengaruhi struktur modal (Studi pada Bank Umum Syariah di Indonesia periode 2016-2020)

2021 ◽  
pp. 160-187
Author(s):  
Indah Lestari
Keyword(s):  
Capital Structure ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Tax Shield ◽  
Significant Negative Effect ◽  
Growth Opportunity ◽  
Negative Effect ◽  
Debt Tax Shield ◽  
Positive Effect

The purpose of this study is to find out and analyze whether there is an Influence of Liquidity, Growth Opportunity, Asset Structure, and Non Debt Tax Shield on Capital Structure with Profitability as an Intervening Variable in Islamic Commercial Banks Registered at OJK 2016-2020 ". This research is a quantitative research using data sources derived from secondary data, namely the annual report. The sampling technique used in this research is purposive sampling technique. Of the 14 Islamic commercial banks registered with the OJK, only 11 are in accordance with the sample criteria in this study. This study uses the Eviews 9 application as a tool for data processing. The analytical methods used in this research are stationarity test, panel data regression model test, classical assumption test, regression test, and path analysis test. The results obtained in this study are liquidity has a significant negative effect on capital structure. Growth opportunity and asset structure have a significant positive effect on capital structure. Meanwhile, the non-debt tax shield and profitability variables have no significant positive effect on capital structure. Liquidity has no significant negative effect on profitability, growth opportunity has no significant positive effect on profitability. Asset structure has a significant positive effect on profitability, while non-debt tax shield has a significant negative effect on capital structure. From the results of the path analysis conducted in this study, profitability was not able to mediate the variables of liquidity, growth opportunity, and non-debt tax shield on capital structure, but for the asset structure variable profitability was able to mediate the influence of asset structure on capital structure.

scholarly journals PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN

2020 ◽  
Vol 1 (2) ◽  
pp. 73-80
Author(s):  
Amardianto Arham ◽  
Budhi Mulia Cipta ◽  
Ragil Novitasari
Keyword(s):  
Quantitative Method ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Tax Assessment ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision.  Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN RELATIONSHIP QUALITY TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA PRODUK PARFUM MULEGH DI PURWOKERTO

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Ilham Akbar
Keyword(s):  
Customer Satisfaction ◽  
Relationship Quality ◽  
Relationship Marketing ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Marketing Relationship ◽  
Negative Effect ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

The research entitled �The Influence of Relationship Marketing and Relationship Quality Towards Customer Loyalty with Customer Satisfaction as The Intervening Variable on Mulleg Perfume Product in Purwokerto� aims to determine the impact of relationship marketing and relationship quality towards customer satisfaction and customer loyalty and to determine whether customer satisfaction could become the intervening variable. The hypothesis of this research is the relationship marketing has negative effect towards customer satisfaction, the relationship marketing has positive effect towards customer loyalty, the relationship quality has positively effect towards customer satisfaction, the relationship quality has positively effect towards the customer loyalty, and the customer loyalty could be able to mediate the influence of relationship marketing and relationship quality toward customer loyalty.� The analysis method that used on this research is the structural equation modeling.The results show that the relationship marketing has positive and significant effect towards customer satisfaction. It will increase the customer satisfaction of Mulleg Aromatic perfume product in Purwokerto. The relationship quality has positive and significant effect towards customer satisfaction, so it will increase the customer satisfaction of Mulleg Aromatic perfume product in Purwokerto. The relationship marketing has positive and significant effect towards customer loyalt. It will increase the customer loyalty of Mulleg Aromatic perfume product in Purwokerto. The relationship quality has positive and significant effect towards the customer loyalty. The Customer Satisfaction has positive and significant effect towards customer loyalty. The customer satisfaction could mediate the influence of relationship marketing towards the customer loyalty on Mulleg Aromatic perfume product in Purwokerto. The customer satisfaction could mediate the influence of relationship quality towards the customer loyalty of Mulleg Aromatic perfume product in Purwokerto.�Keywords : Relationship Marketing , Relationship Quality , Customer Satisfaction and Customer Loyalty�

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Educational Background ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Education Business

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

scholarly journals How Does Group Climate Foster or Hinder Employee Voice? A Cross-Level Examination

2021 ◽  
Vol 12 ◽  
Author(s):  
Xiaoye Qian ◽  
Qian Li ◽  
Jue Wang ◽  
Shiyang Gong ◽  
Hao Zhou
Keyword(s):  
Psychological Capital ◽  
Employee Voice ◽  
Full Time ◽  
Prevention Focus ◽  
Group Climate ◽  
Group Cooperation ◽  
Negative Effect ◽  
Using Data ◽  
The Relationship ◽  
Positive Effect

Although empirical evidence has accumulated showing that group climate has a significant impact on employee voice, knowledge about how different types of climates may influence voice is limited. Drawing upon the theory of planned behavior, we develop and test a model that explains whether and how the two group climates, cooperation and sanction, differentially predict employee promotive and prohibitive voice. We test the hypotheses using data collected from a sample of 274 full-time employees nested in 58 workgroups across two time periods. The empirical results show that group climate predicts employee voice in different ways: Group cooperation climate has a positive effect on both types of employee voice, whereas group sanction climate shows a negative effect on promotive voice. Individuals’ psychological capital is a cross-level mediator in the relationship between group climate and employee voice. Employees’ prevention focus negatively moderates the relationship between psychological capital and employee voice. These results highlight the important effect of group climate on employee voice in organization and calls on managers to create a favorable environment to increase employees’ psychological capital and voice behaviors.

Tongues, a Sign for Unbelievers?: A Structural and Exegetical Study of I Corinthians XIV. 20–25

1979 ◽  
Vol 25 (2) ◽  
pp. 180-203 ◽  
Author(s):  
B. C. Johanson
Keyword(s):  
The Other ◽  
Logical Relation ◽  
Other Hand ◽  
Positive Sense ◽  
Negative Effect ◽  
Relationship Of ◽  
The Relationship ◽  
Negative Sense ◽  
Positive Effect

I Corinthians xiv. 20–25 has long posed severalcruces interpretationisfor commentators. The basic problems concern the relationship of the assertions made about tongues and prophecy in υ. 22 to the quotation of Isa. xxviii. 11–12 in υ. 21 and to the illustrations concerning tongues and prophecy in υυ. 23–5. As to the quotation, J. Ruef remarks that most commentators admit to the difficulty of seeing how it substantiates Paul's conclusion that tongues are meant as a sign for the unbeliever. Concerning the illustrations, both J. Héring and J. P. M. Sweet note that in the light of the assertions we would expect them to be the reverse of what they are. While tongues are asserted to be meant as a sign for unbelievers and prophecy for believers, the illustrations depict the negative effect of tongues upon unbelievers and the positive effect of prophecy not on believers but upon unbelievers. The second assertion (υ. 22b) in particular contradicts the second illustration (υυ. 24–5) in that it clearly states that ‘prophecy is meant as a signnot for unbelieversbut for believers’. This is so if σημεĩον is taken in a positive sense. If, on the other hand, it is taken in a negative sense, the logical relation of this second illustration to the second assertion becomes ambiguous.

STUDY ON TYPES OF TECHNOLOGY COOPERATION PARTNER AND INNOVATION PERFORMANCE: FOCUSING ON INCREMENTAL AND RADICAL INNOVATION

2019 ◽  
Vol 23 (01) ◽  
pp. 1950005 ◽  
Author(s):  
HYEON CHANG KIM ◽  
WOOJIN YOON
Keyword(s):  
Geographic Distance ◽  
Radical Innovation ◽  
Incremental Innovation ◽  
Negative Effect ◽  
Cooperation Partners ◽  
Explicit And Implicit Knowledge ◽  
The Relationship ◽  
Positive Effect ◽  
Cooperation Partner ◽  
Technology Cooperation

This study conducts an empirical analysis on the relationship between innovation and the type of partner based on the assumption that the knowledge and information acquired from partners would vary depending on their type from the perspective of learning through technology cooperation. It further expands the discussion by looking at the relationship between geographic distance between partners and innovation as well as absorptive capacity, a variable that moderates it. The knowledge required for product development is classified into explicit and implicit knowledge, and based on such knowledge type, the form of learning and innovation is categorized into STI (Science, Technology and Innovation) and DUI (Doing, Using and Interacting). Accordingly, technology cooperation partners are divided into STI and DUI partners. The study analyzes the effect of the cooperation partner type on radical and incremental innovation. Unlike the hypothesis, cooperation with a STI partner had a positive effect on incremental innovation while a DUI partner had such effect on radical innovation. The geographical distance between partners had a negative effect on incremental innovation and the moderating effect of appropriability was not verified.

The Effect of Health Expenditure and Immunisation on Under-Five Mortality Rate in Selected African Countries.

2021 ◽  
Author(s):  
Alfred EBOH ◽  
Steve METIBOBA
Keyword(s):  
Health Care ◽  
Mortality Rate ◽  
Health Expenditure ◽  
Health Care Systems ◽  
Health Care Expenditure ◽  
African Countries ◽  
Under Five ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
The Impact

Abstract Background: As a way of tackling child mortality, many countries in the world depend on their respective health-care system. But governments of most countries in Africa are yet to provide robust funding of their health-care systems as many people still depend on the out-of-pocket payment to receive health services. Against this backdrop, this study used annual panel data to assess the effect of health-care expenditure and immunisation on the under-five mortality rate in 30 selected African countries for the period 2000-2017. Methods: Multiple regression technique was adopted for the data analysis and the robust fixed regression estimator was preferred to the random effects as determined by Hausman test.Results: The findings indicated that domestic government general health expenditure had a significant negative effect on the under-five mortality rate. However, the effect of domestic private health expenditure on under-five mortality was not significant while external health expenditure had a significant negative effect on under-five mortality rate. The impact of diphtheria immunisation on under-five mortality was significant. Conclusions: Except domestic private health expenditure, government and external forms of health expenditure coupled with diphtheria immunisation were significant factors for the reduction of the under-five mortality in the selected countries.

Sign in / Sign up

Export Citation Format

Share Document