scholarly journals PENGARUH DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA BARANG DAN JASA DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 19 (3) ◽  
pp. 404-420
Author(s):  
Indra Wijayanto
Keyword(s):  
Local Government ◽  
Positive Affect ◽  
Quantitative Research ◽  
Secondary Data ◽  
Direct Influence ◽  
Research Model ◽  
Regression Test ◽  
Research Population ◽  
Financial Balance ◽  
Capital Expense

The goal of this research are to test the direct influence of General Allocation Found (DAU), Regional Original Income (PAD), and the indirect influence through Capital Expense as a intervening variable toward Product and Service Expense of Local Government East Java in 2019. This kind of research is a quantitative research, using classic assumption test for the examining research model, the multiple regression test for intervening variable test. The data of this research are the secondary data that is the APBD realization report year 2019 obtained from the website of the General Directorate of Financial Balance (www.djpk.depkeu.go.id). The number of research population is 38 districts/cities in East Java and of 33 districts/cities that meet the requirement to be the sample of research. The result of research shows that the General Allocation Found (DAU) and Regional Original Income (PAD) affect positively toward the Capital Expense, the  Capital Expense affect positively toward the Product and Service Expense, and than General Allocation Found (DAU) that has the significant positive affect indirectly to the Product and Service Expense through the Capital Expense as the intervening variable. The result of this research expected can be input for government in making policy in the future.

scholarly journals Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 165-182
Author(s):  
Linda Devy Ramadhani ◽  
Taufikur Rahman
Keyword(s):  
Financial Services ◽  
Quantitative Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operating Costs ◽  
Return On Assets ◽  
Operating Income ◽  
Regression Test ◽  
Stationary Test ◽  
Intervening Variables

This study aims to analyze the effect of mudharabah financing, murabahah financing, and ijarah financing on return on assets (ROA) with operating costs and operating income (BOPO) as intervening variables. This research is quantitative research using secondary data in panel data with a purposive sampling technique. The sample used is three Islamic commercial banks registered with the financial services authority from 2017 to 2020. Data analysis includes descriptive test, stationary test, regression test, classical assumption test, path analysis test, and Sobel test. The results of this study indicate that mudharabah financing and ijarah financing do not affect ROA. Murabahah and BOPO financing has negative and significant effects on ROA. BOPO did not mediate the effect of mudharabah, murabahah, and ijarah financing on ROA.

scholarly journals Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Yulpi Poae ◽  
Ventje Ilat ◽  
Jessy Warongan
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Sampling Method ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Research Model ◽  
Purposive Sampling ◽  
Government Planning ◽  
And Control

Abstract. This study is intended to analyze the influence of Regional-Owned Asset (BMD) management towards the quality of the financial statements of Talaud Local Government. The variables used in this study are planning, assessment, administration, and BMD surveillance and control. 158 respondents were taken by using purposive sampling method. This is a quantitative research with multiple regression analysis. The results show that the assessment, administration, surveillance and control of BMD partially significantly influence the quality of the financial statements of local government, while the planning has negative and insignificant influence to the quality of the financial statements of local government. The results also indicate that the planning, assessment, administration, surveillance and control of BMD simultaneously, positively and significantly influence the quality of the financial statements of Talaud Local Government. The value of the coefficient of determination shows that planning, assessment, administration, and surveillance and control of BMD influence simultaneously to the quality of financial statements of local government at 36.5%, the balance 63.5% is influenced by other factors outside the research model. Keywords: Quality of Financial Statements of Talaud Local Government, Planning, Assessment, Administration, BMD Surveillance and Control. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan Barang Milik Daerah (BMD) terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud. Variabel-variabel yang digunakan adalah perencanaan, penilaian, penatausahaan, serta pengawasan dan pengendalian BMD. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian yang diambil sebanyak 158 responden. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial penilaian, penatausahaan, pengawasan dan pengendalian BMD memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan perencanaan BMD memiliki pengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hasil pengujian secara simultan menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Nilai dari koefisien determinasi menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD bersama-sama berkontribusi terhadap kualitas laporan keuangan pemerintah daerah yaitu sebesar 36,5%, sisanya 63,5 % dipengaruhi oleh faktor lain diluar model penelitian. Kata Kunci: Kualitas LKPD, Perencanaan, Penilaian, Penatausahaan, Pengawasan dan Pengendalian BMD

scholarly journals KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI SUMATERA UTARA BERDASARKAN OPINI AUDIT

2019 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Fitri Yani Panggabean
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Secondary Data ◽  
Descriptive Study ◽  
Financial Statement ◽  
Fiscal Year ◽  
Regional Government ◽  
Audit Opinion ◽  
Research Population ◽  
North Sumatra

The aims of the study is to explore the results of the audit opinion given by Badan Pemeriksa Keuangan on the local government financial statement in North Sumatra by using financial documents for the 2014 fiscal year. This research is a descriptive study which reveals the results of the auditor's opinion on the local government financial statement.  The research population is the object of local government in the province of North Sumatra in 2014 fiscal year. The research sample consisted of 33 local government financial statement documents in North Sumatra. The type of data used is secondary data. Based on the audit report conducted by the auditors from the audit findings of the local government financial statement in Nort Sumatra, the results such as the auditor’s opinion reasonable without any exception as many as 13 local government; the auditor’s opinion is unqualified with an explanatory paragraph consisting of two local governments; the auditor’s opinion is reasonable with the exception consisting of 15 local governments; the auditor’s opinion doen not provide an opinion consisting of three local govenrment. The findings obtained that the dominance of auditor opinion is reasonable with the exception, and there are three local governments with opinions not giving opinions. Consistenly with these findings, the regional government in North Sumatra must be able to improve and commit to transparency in the use of regional finances, so that the auditor's opinion in the future is better and more beneficial to the community.

scholarly journals Pengaruh Kinerja Keuangan Dan Inflasi Terhadap Return On Asset Pada Bank Umum Syariah Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 212-225
Author(s):  
Idris Saleh
Keyword(s):  
Panel Data ◽  
Quantitative Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Coefficient Of Determination ◽  
Operating Income ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Research Population

This research aims to show the effect of capital adequacy ratio (CAR), financing to deposit ratio (FDR), non-performing financing (NPF), operating expenses on operating income (OEOI), and inflation partially and simultaneously on return on assets (ROA) at Sharia Commercial Bank in Indonesia. This type of research is a quantitative research using secondary data based on panel data. The research population consisted of 11 Islamic Commercial Banks in Indonesia using the purposive sampling technique so that 220 samples were obtained. The data analysis technique used is panel data regression method, classical assumption test, coefficient of determination, t-test, and f-test. The results show that CAR has a positive and significant effect on ROA, FDR has a negative and insignificant effect on ROA, NPF, and inflation has a positive effect and is not significant on ROA. At the same time, OEOI has a negative and significant effect on ROA. Simultaneously all independent variables have a significant effect on ROA.

scholarly journals Research on Employee Performance through Transactional Leadership and Organizational Commitment: A Case in FPT University Danang

2021 ◽  
Vol 6 (1) ◽  
pp. 27-38
Author(s):  
Trinh Le Tan ◽  
Nguyen Quoc Quan ◽  
Tran Minh Tung
Keyword(s):  
Organizational Commitment ◽  
Transactional Leadership ◽  
Leadership Style ◽  
Quantitative Research ◽  
Employee Performance ◽  
Secondary Data ◽  
Research Model ◽  
Strategic Development ◽  
Factors Affecting

The quality of training in FPT University Danang (FUDN) is considered as most important criteria in strategic development. In order to advanced quality of training FUDN always focus on human resource quality. In order to increase employee performance, there are many solutions for it, therefore we need to discover factors affecting for specific case. This research have tested relationship between transactional leadership, organizational commitment and employee performance. Authors using previous studies for collecting secondary data and recommendation proposed research model, Through all items of each measurement, authors design questionnaire and survey 55 instructor and staff in FUDN. We use quantitative research for testing hypostheses in proposed research model. Data was analyzed by SPSS 20 through statistic technique. Research have shown that Transactional leadership and Organizational commitment affect to employee performance. FUDN board need to create effective policy as well as changing leadership style to increase commitment from employee and attract high talent instructor.

scholarly journals Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Djoko Susanto ◽  
Rudy Badrudin ◽  
Nuri Marlia
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Regional Government ◽  
Regional Autonomy ◽  
Before And After ◽  
Financial Balance ◽  
Special Region

Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

2017 ◽  
Vol 1 (01) ◽  
pp. 16
Author(s):  
Elsya Manora Manurung ◽  
Deannes Isynuwardhana
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
News Media ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Data ◽  
Earning Management ◽  
Result Show ◽  
Research Population

Earnings management can be defined as a deliberate intervention by management in determining the profit in the process of preparation of financial reporting, in order to gain personal profit. The existence cases earnings management not only the make the company concerned went bankrupt, but Also resulted in the perpetrators are punished as perpetrators of economic crimes, indication of earnings management by the news media that the capacity of the financial statements to report financial information to various parties become less relevant. This research aims is to analyze the effect factors that include ownership managerial, leverage and profitabilitas to earnings management. This research methode uses is quantitative research method which is classified to causality verificative descriptive research. Population research is company mining sector registered at the indonesian stock exchange ( IDX ) periode 2013 to 2015, There are 24 mining companies included, and 72 data processed. Data process is taken from secondary data, Method analysis data is regression panel data using eviews program versi 8.0. The result show that there are significant influence between managerial ownership, leverage and profitability with earning management either simultaneously. Partially, ownership managerial and leverage have no significant effect on earning management. While Probability has significant positif effect on earnings management

scholarly journals ANALISIS PENGHINDARAN PAJAK DENGAN PENDEKATAN FINANCIAL DISTRESS DAN PROFITABILITAS

2020 ◽  
Vol 4 (2) ◽  
pp. 262-276
Author(s):  
Indra Iman Sumantri ◽  
Donny Indradi
Keyword(s):  
Financial Distress ◽  
Quantitative Research ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
Significance Level ◽  
Quantitative Research Methods ◽  
Regression Test ◽  
Testing Tool

This study aims to analyze tax avoidance with a financial distress approach and profitability approach in consumer goods industry sector companies listed on the IDX in 2013-2017. This research uses quantitative research methods with secondary data obtained through intermediate media that has been processed and has been documented. The population in this study were forty-four companies after being selected using purposive sampling into as many as fourteen companies with five years of research so that the total sample was 70. This study used a hypothesis testing tool, namely multiple linear regression test, partial test (t test), the coefficient of determination, the correlation coefficient test, with a significance level of 5%. The result of this research is that financial distress has a negative and significant effect on tax avoidance. Profitability has no effect on tax avoidance.   Keywords : Financial Distress, Profitabilitas, Tax Avoidance

scholarly journals ANALISIS KINERJA TUTOR PADA LEMBAGA PENDIDIKAN NON FORMAL HOME SCHOOLING DI KOTA SEMARANG (Studi pada Pusat Kegiatan Belajar Masyarakat Anugrah Bangsa Semarang)

GEMA PUBLICA ◽  
2015 ◽  
Vol 1 (1) ◽  
pp. 87
Author(s):  
Susi Sulandari
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Formal Education ◽  
Home Schooling ◽  
Secondary Data ◽  
Intelligence Community ◽  
Quantitative Research Methods ◽  
National Education ◽  
The Government ◽  
The City

In the Education Law No. 20 of 2003 section five of article 26 of the NonformalEducation noted that non-formal education was held for citizens whorequire educational service that serves as a substitute for, enhancer, and / orcomplement formal education in order to support non-formal education serves todevelop along hayat.Pendidikan potential learners with an emphasis on themastery of knowledge and functional skills and the development of professionalattitude and personality.The results of non-formal education can be appreciated on par with theresults after a formal education program through assessment of equivalency bythe agency designated by the Government or local government with reference tothe national education standardsWhen viewed from the Act Sikdiknas, then the role of non-formal educationis very important to improve the intelligence community and the results of nonformaleducation can be appreciated on par with the results of a formal courseafter going through the process of assessment equalization by the agencydesignated by the Government or local government with reference to the nationaleducation standards.The aim of the study is to examine the performance of tutors on homeschooling in the city of Semarang., To determine the inhibiting factors in theachievement of the performance of tutors on Home Schooling in the city ofSemarang. As well as to provide solutions to overcome obstacles in improvingthe performance of tutors onHome Schooling in SemarangHis research uses descriptive quantitative research methods. By usingprimary and secondary data sources through direct interview by using a list ofclosed and open questions, with source eleventh grade students, tutors, schoolleaders at the Institute of Non-Formal Education Home Schooling Semarang.Analysis of the data used in this study is an average, which is equipped withtables and frequency distribution for the recapitulation equipped with charts.Based on the research results can be concluded that the performance tutoron Pusat Kegiatan Belajar Masyarakat (PKBM) Anugrah Bangsa Semarang isalready well proven by the average number of seven indicators of theperformance figures obtained 3.20 tutors enter both categories.He suggestion in this study was the level of attendance tutor in class inorder endeavored timely, in terms of conveying competence to be achieved inthe plan, there are those who have not submitted, implement contextual learningin order to be improved, there is still a tutor is not maximized in foster activeparticipation of students, still needs to be improved also in response to thepositive participation of students, the use of spoken language properly andsmoothly, and makes a summary by involving students.Keywords: Tutor performance; service; and quality of education

scholarly journals Pengaruh Inflasi, Nilai Tukar, dan BI Rate terhadap Volume Pertumbuhan Emisi Sukuk Korporasi di Indonesia

2021 ◽  
Vol 1 (3) ◽  
pp. 632-640
Author(s):  
Almayda Rakhmadita ◽  
Destian Arshad Darulmalshah Tamara ◽  
Benny Barnas
Keyword(s):  
Capital Market ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Research Model ◽  
Independent Variables ◽  
Macroeconomic Indicators ◽  
Descriptive Approach

The purpose of this study is to analyze macroeconomic indicators that affect the growth volume of corporate sukuk emissions in Indonesia. Macroeconomic indicators used in this study are inflation, exchange rates and ithe BI rate. So the research object examined by the author is Inflation (X1), Kurs (X2), and BI Rate (X3) as independent variables and Corporate Sukuk Emissions in Indonesia (Y) as the dependent variable. The method used in this study is a quantitative research method with a descriptive approach. The author selects companies that issue corporate sukuk in Indonesia as a research sample. The data used in this study are secondary data on capital market statistics for the 2014-2018 period downloaded Otoritas Jasa Keuangan (OJK) website. The research model used is multiple linear regression analysis using windows-based data processing applications. The results of this study are that inflation has a negative and significant effect on the Growth Volume of Corporate Sukuk Emissions in Indonesia, Exchange Rate has a positive and significant effect on the Growth Volume of Corporate Sukuk Emissions in Indonesia, and the BI Rate does not significantly influence the Growth Volume of Corporate Sukuk Emissions in Indonesia.

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