scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA MODAL DAN IMPLIKASINYA PADA REALISASI BELANJA MODAL PADA PEMERINTAHAN KABUPATEN/KOTA DI INDONESIA

2019 ◽  
Vol 4 (1) ◽  
pp. 1-18
Author(s):  
Laila Murhani Kasdy ◽  
Nadirsyah Nadirsyah ◽  
Heru Fahlevi

This study aims to determine the effect of local own source revenue, fiscal balance transfers, and surplus of budget financing on the  capital expenditure  and their implications for the realization of capital expenditure in Indonesia. The sample of this research is the government of local districts/cities in Indonesia during the 2013-2015 period, with the total sample of 311 that were selected using the simple random sampling. The method of analysis used in this research is the path analysis. The results of the study showed that: (1) the local own revenue, fiscal balance transfers, surplus of budget financing, and capital expenditure have a significant effect on the capital expenditure realization; (2) capital expenditure  fully mediated the effects of fiscal balance transfers and surplus of budget financing on the capital expenditure realization; and (3) capital expenditure partially mediated the effect of the local own revenue on the realization of capital expenditure among the local government offices in Indonesia. Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah (PAD), dana perimbangan, sisa lebih perhitungan anggaran (SiLPA) terhadap belanja modal dan implikasinya pada realisasi belanja modal di kantor pemerintahan kabupaten/kota di Indonesia. Sampel penelitian ini adalah pemerintah daerah kabupaten/kota di Indonesia selama 3 periode (2013-2015), dengan total sampel sebanyak 311. Dalam penelitian ini, sampel dipilih dengan menggunakan simple random sampling dan datanya dianalisis dengan menggunakan path analysis. Hasil penelitian menunjukkan bahwa (1) PAD, dana perimbangan, SiLPA, dan belanja modal berpengaruh signifikan terhadap realisasi belanja modal; (2) belanja modal memediasi secara penuh pengaruh  dana perimbangan dan SiLPA terhadap realisasi belanja modal, dan (3) belanja modal memediasi secara parsial pengaruh PAD tehadap realisasi belanja modal di kantor pemerintah kabupaten/kota di Indonesia. Keywords : Local own revenue; Fiscal balance transfers; Surplus of budget financing; Capital expenditure; Capital expenditure realization.

JEJAK ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 183-199
Author(s):  
Hamdan Hamdan

Micro, Small and Medium Enterprises (MSMEs) have an important role in the economy of a nation. The aim of research was to know the factors that can increase and effect on increasing of the competitiveness of MSMEs. To achieve this goal, a study was conducted on MSMEs in Regency and Serang City through a population of 26,909. Survey method was used to achieve this goal, while the sampling technique was simple random sampling. Based on this technique, a total sample size of 100 MSMEs was obtained, while the analysis in achieving the objectives used path analysis. The results showed that the innovation variables and the quality of human resources had an effect on the competitiveness of MSMEs. The variable which is significant and affects the competitiveness of MSMEs is the variable of human resources. Theoretically, human resources have a more important role in increasing the competitiveness of MSMEs compared to innovation


2018 ◽  
Vol 2 (2) ◽  
pp. 66-89
Author(s):  
Desfitriady Desfitriady ◽  
Tatang Kusmayadi

The purpose of this study is to know and understand the community in the Village Sayati Margahayu District Bandung regency with the development and extension of department store (Convenience Store) "X". The research method is descriptive method using qualitative and quantitative approach as the basis of analysis and interpretation. Sample determination technique used is cluster with simple random sampling method and purposive sampling, which means that the sample used in accordance with the purpose of research. Data which is primary and secondary data. The results showed that people responded positively and variedly about the decision to the extension of the "X" Stores, and only a small portion would be used, but it was only up to the government.


2021 ◽  
Vol 2 (Issue 4) ◽  
pp. 97-104
Author(s):  
Denis Mwaipopo Josephat ◽  
Elias Elisha Mbuti

This study sought to establish the effectiveness of strategies used by local government leaders in combating violation of children’s rights in Arusha City using the descriptive design. The population involved 168 local government leaders from 24 Wards whereby the sample of 96 was picked through simple random sampling, but the response rate was 71 (73.9%). Validity was assured through expert judgment and the reliability was established through determination of the Cronbach’s Alfa which was above 0.6 for each variable. The study established that strategies used by local government leaders in combating violation of Children’s rights include desks at police stations for children right cases, education to the community, protection committees that coordinate and monitor violation of children’s rights, local government authorities providing legal aid, perpetrators being prosecuted so that legal action can be taken against them and free family events and activities for children’s rights education. The strategies were perceived to be effective except for children’s desk at police stations. Identified challenges included some cases not being reported, poor cooperation from victims, corruption, lack of political will and ineffective policies. It is recommended that appropriate organs should strengthen the use of strategies listed in this study in order to curb violation of children’s rights issues. There is a need for transformations in handling reported cases at the police desks. Finally, the government authorities should find ways to curb the identified challenges that faced initiatives used by local government leaders in combating violation of children’s rights in Arusha city.


Author(s):  
Neni Marlina Br Purba ◽  
Dian Efriyenty

Tax reporting is the responsibility of taxpayers after making tax payments. The mismatch between the number of registered taxpayers and the number of taxpayers who report taxes is a separate problem for the government in managing the tax results received. Where the number who report taxes is very small compared to the number of registered taxpayers. Based on these problems, the purpose of this study is to determine the factors that influence individual taxpayer reporting compliance. The population used by all individual taxpayers who are registered at KPP Pratama Batam Selatan. While the sample was taken through simple random sampling technique with the Slovin formula so that the sample used was 100 respondents. Data analysis techniques are data instrument test, classical assumptions, descriptive analysis and hypothesis testing with the help of SPSS. The results obtained, partially the application of e-filling and tax sanctions has a significant effect on tax reporting compliance while tax awareness and understanding have no significant effect. The f test results show that all the independent variables simultaneously have a significant effect on the dependent variable.


2019 ◽  
Vol 3 (2) ◽  
pp. 183
Author(s):  
Farid Fauzi ◽  
Ansor Nasution

Penelitian ini mengkaji kualitas pelayanan dengan menggunakan Model SERVQUAL dan IPA (Important Performance Analysis) pada Jurusan Tarbiyah STAIN Gajah Putih. Dimensi pelayanan yang digunakan yaitu : Tangibles, Reliability, Responsiveness, Assurance, Empathy. Pendekatan penelitian yang digunakan adalah Mixed Method dengan Model Sequential Explanatory, jumlah populasi dalam penelitian ini berjumlah 1576 mahasiswa dengan teknik pengambilan sampel menggunakan Simple Random Sampling menggunakan Rumus Slovin dengan jumlah sampel berjumlah 94 mahasiswa. Data yang digunakan adalah data primer dengan menggunakan Skala Likert. Berdasarkan hasil penelitian terdapat tiga atribut layanan yang mempunyai kategori yang harus mendapatkan perhatian khusus, sembilan atribut layanan yang berkategori layanan yang baik tetapi mempunyai tingkat prioritas yang rendah, sepuluh atribut layanan yang berkategori atribut layanan yang mempunyai harapan dan persepsi yang rendah serta empat atribut layanan yang mempunyai kategori kinerja yang baik  dan telah melampui harapan dari para mahasiswa. Kata Kunci : Kualitas Pelayanan, SERVQUAThis study examines the quality of service using the SERVQUAL and IPA Models (Important Performance Analysis) at the STAIN Gajah Putih Tarbiyah Department. The dimensions of the services used are: Tangibles, Reliability, Responsiveness, Assurance, Empathy. The research approach used was Mix Method with Model Sequential Explanatory, the number of population in this study amounted to 1576 students with sampling techniques using Simple Random Sampling using Slovin Formula with a total sample of 94 students. The data used are primary data using a Likert Scale. Based on the results of the study there are three service attributes that have special attention categories, nine service categories that are categorized as good but have a low priority level, ten service attribute categories that have low expectations and perceptions and four service attributes has a good performance category and has exceeded the expectations of the students.Keywords : Service Quality, SERVQUAL And IPA


2008 ◽  
Vol 8 (2) ◽  
pp. 44
Author(s):  
Sunanta Syarif ◽  
Faisal Mundir

Setelah orang mengenal disket dan CD sebagai media penyimpan data yang konvensional sekarang orang sudah bisa menggunakan flashdisk yang dapat menyimpan data dalam jumlah besar. Kelebihan flashdisk dibanding alat penyimpan data lainnya yaitu hard disk adalah bentuknya yang berukuran kecil dan praktis serta dapat digunakan dengan mudah. Perkembangan industri flashdisk cukup signifikan sehingga mendorong perusahaan yang berbasis di California Amerika Kingston Technology Company, Inc memproduksi Kingston Technology's Data Traveler High Speed 2.0 USB Flash drives yang merupakan produk andalan. Kingston Technology Company, Inc berusaha untuk membuat produknya tetap benilai tinggi di mata konsumen salah satunya adalah dengan menggunakan diferensiasi produk. Perbedaan produk ini merupakan nilai lebih dari flashdisk merek Kingston. Tujuan penelitian ini untuk mengetahui gambaran diferensiasi produk dan keputusan pembelian flashdisk merek Kingston, serta untuk mengetahui seberapa kuat pengaruh diferensiasi produk terhadap keputusan pembelian produk flashdisk merek KingstonMetode penelitian yang digunakan adalah metode deskriptif dan explanatory survey dengan pengembangan penelitian bersifat cross sectional method. Populasi penelitian ini berjumlah 318 mahasiswa Program Studi Pendidikan Manajemen Bisnis UPI. Berdasarkan teknik penarikan sampel secara simple random sampling dan menggunakan rumus Slovin diperoleh sampel sebesar 62 sampel, namun untuk meningkatkan keakuratan maka jumlah sampel yang diteliti ditambah sehingga berjumlah 65 sampel. Data yang digunakan adalah data primer dan sekunder dengan teknik pengumpulan data melalui wawancara, observasi, penyebaran kuesioner dan studi literatur. Pengujian hipotesis dilakukan dengan menggunakan path analysis dengan bantuan software komputer SPSS. Hasil penelitian menunjukkan diferensiasi produk flashdisk Kingston secara keseluruhan bernilai relatif baik, yang meliputi dimensi bentuk, daya tahan, keistimewaan, kesesuaian, keandalan, gaya, kinerja, dan rancangan. Keputusan pembelian dinilai cukup bagus karena produk flashdisk Kingston mempunyai fitur-fitur yang khas. Terdapat pengaruh dari diferensiasi produk terhadap keputusan pembelian flashdisk Kingston baik secara parsial maupun simlutan. Keputusan pembelian yang dipengaruhi oleh diferensiasi produk cukup tinggi, sehingga Kingston perlu untuk menjaga kualitas produknya melalui diferensiasi produk dan berusaha menciptakan harga yang lebih kompetitif. Kata Kunci: Diferensiasi Produk dan Keputusan Pembelian


2019 ◽  
Vol 18 (2) ◽  
pp. 121-143
Author(s):  
Ade Indra Permana ◽  
Mulky Fauzan ◽  
Sugeng Lubar Prastowo

This study aims to analyze the influence of brand image, service quality, and perceived price and its implication towards student satisfaction in Universitas Muhammadiyah Tangerang (UMT). This research is quantitative in nature. Both primary and secondary data were obtained from various source such as journals. Primary data were gathered using questionnaire which were distributed to the target respondent. The population consists of active students from Faculty of Engineering and Faculty of Economy actively studying in 2017 using a purposive sampling. Total sample of 100 students were obtained. Data were analyzed using SPSS version 23. The research found that the brand image, service quality and perceived price are affecting students satisfaction of Universitas Muhammadiyah Tangerang. Researcher suggests UMT to improve their brand image, also to improve administration services and lecturer quality. In addition UMT shall adjust their tuition costing structure to win the competition in pricingPenelitian ini bertujuan untuk menganalisis pengaruh Citra Merek, Kualitas Layanan dan Persepsi Harga Terhadap Kepuasan Mahasiswa di Universitas Muhammadiyah Tangerang (UMT). Penelitian bersifat kuantitatif dan bersifat explanatory, sedangkan teknik pengumpulan data berdasarkan kuesioner dan dokumen. Populasi penelitian ini adalah mahasiswa dari fakultas teknik dan fakultas ekonomi yang aktif berkuliah pada tahun 2017. Metode pengambilan sample menggunakan metode probability sampling dan teknik pengambilan sampel dengan menggunakan simple random sampling. Penentuan ukuran sampel menggunakan rumus Slovin dengan tingkat kesalahan 10% berjumlah 100 mahasiswa yang diambil sebagai responden. Data yang terkumpul dianalisa menggunakan SPSS versi 23. Hasil penelitian ditemukan bahwa Citra Merek, Kualitas Layanan dan Persepsi Harga secara signifikan berpengaruh terhadap Kepuasan Mahasiswa di UMT. Peneliti menyarankan UMT perlu meningkatkan citra merek, dan juga melakukan peningkatan di kualitas staf administrasi dan pengajar. Selain itu UMT perlu meninjau kembali biaya perkuliahan yang dikenakan ke mahasiswa agar dapat meningkatkan daya saing


2018 ◽  
Vol 5 (2) ◽  
pp. 31
Author(s):  
Ramadhan Pirade ◽  
H. Abdul Rahman Mus ◽  
Hj. Masdar Mas’ud ◽  
Hj. Andi Nirwana Nur

This study investigates the financial performance measurement (fiscal decentralization, allocation of capital expenditure, economic growth effect on the regional own revenue) in South Sulawesi Province (Indonesia) local government. The database used is sourced from the Central Statistics Agency and the financial statements 24 County and City on 2012-2016, in order to obtain a total sample of 120 units of the sample. The results of the panel regression analysis using Eviews program 9 shows that increasing fiscal decentralization, capital expenditure and hence economic growth increasingly important role in increasing on the regional own revenue.  Recommendations of these studies to the parties concerned to be pursued acceleration of economic growth quality and useful for the improvement of the regional own revenue (PAD) and creating equitable economic growth, especially in economic sectors that are closely related to the acceptance of the PAD. This study is very important that further research is necessary to perform additional variables with a longer observation time. Later research can also be done in other provinces in the entire territory of the Republic of Indonesia even more wide-ranging.


Author(s):  
I Made Andre Prana Cita ◽  
Ni Luh Karmini

The rapid development of the restaurant is currently an opportunity for the younger generation to be able to open culinary business and can combine innovations to attract consumers. This study aims to find out the influence of raw materials, entrepreneurship and work experience on the production and income of the culinary industry in Denpasar. The population in the study were all restaurant businesses. The sample used was 76 with Simple Random Sampling. Path analysis techniques are used. The results of the study show that raw materials and entrepreneurship have positive and significant effect on industrial production, work experience has no effect on industrial production. Raw materials, entrepreneurship, and production have positive and significant effect on income, work experience has no effect on income. Raw materials and entrepreneurship have indirect effect on income through production, work experience does not have indirect effect on income through the production of the restaurant's industry.


2020 ◽  
Vol 3 (2) ◽  
pp. 204-2015
Author(s):  
Lala Novikasari ◽  
Zulkarnain Zulkarnain

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.


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