Pengaruh Alokasi Dana Desa dan Pendapatan Asli Desa Terhadap Belanja Desa

Financial Statements ◽

The Other ◽

Research Approach ◽

Independent Variables ◽

Fund Allocation ◽

Negative Effect ◽

The Village ◽

This study aims to determine the effect of village fund allocation and original village income on village spending. This research approach is quantitative. The population in this study is the financial statements of the village for the years 2016-2018 in 4 villages that were sampled in the District of Malimbong Balepe, Tana Toraja Regency. The results of hypothesis testing using multiple linear regression analysis provide evidence that the allocation of village funds has a significant positive effect on village expenditure, while the other independent variables, namely original income of the village have no effect and a significant negative effect on village spending. Village fund allocation is the dominant variable influencing village spending.

Effect of Board Gender, Political Connection, Military Experience, and Board Activity Toward Company Reputation

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v10i2.12314 ◽

2020 ◽

Vol 10 (2) ◽

pp. 271

Author(s):

Zaenal Fanani ◽

Linda Suci Alfiyanti

Keyword(s):

Corporate Reputation ◽

Political Connection ◽

Military Experience ◽

Analysis Techniques ◽

Independent Variables ◽

Company Reputation ◽

Negative Effect ◽

This study aims to determine the effect of board gender, political connection, military experience, and board activity to the corporate reputation for the year 2014-2016. The population in this study are companies which listed in Indonesia's Top 100 Most Valuable Brand rankings from SWA magazine for the year 2014, 2015 and 2016. Purposive sampling is used to determine the sample with a total of 223 firm-year observations. Multiple linear regression analysis techniques were performed to analyze whether board gender, board activity, political connection, and military experience are associated with corporate reputation. The results show that board activity and political connection have a positive effect to the corporate reputation. Military experience has a negative effect to the corporate reputation. However, board gender does not have significant effect to the corporate reputation. This research contributes to the development of science or accounting issues by testing the political connection, military experience, and board meeting variables as independent variables and company's reputation as dependent variable, this model has never been done by researchers before.

PENGARUH SUASANA TOKO DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA MINI MARKET XMART ULAK KARANG PADANG

10.31227/osf.io/qbze5 ◽

2019 ◽

Author(s):

MUHAMMAD HUSNI HANDRI ◽

jhon fernos

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Sampling Method ◽

Sampling Technique ◽

Analysis Techniques ◽

Independent Variables ◽

Negative Effect ◽

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 > 1,6772) and significant (0,000 <0,05) on consumer buying interest. Location variables have a negative effect (-0,079) < (1,6772) and are not significant (0,937 > 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.

Pengaruh Seleksi dan Pelatihan terhadap Prestasi Kerja Karyawan pada PT. Adimulia Palmo Lestari di Desa Peninjauan

Eksis: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.33087/eksis.v10i1.158 ◽

2019 ◽

Vol 10 (1) ◽

pp. 52

Author(s):

Ratna Ratna ◽

Rts Hartha Delima

Keyword(s):

Work Performance ◽

Employee Performance ◽

Significance Level ◽

Independent Variables ◽

Level Of Significance ◽

The Village ◽

Positive Effect ◽

And Training

The purpose of this study is to explain the effect of selection and training on employee performance at PT. Adimulia Palmo Lestari in the village of Peninjauan. The analytical method used is quantitative using multiple linear regression analysis tools. Testing the significance of the influence of selection variables (X1) and training (X2) as independent variables and employee performance (Y) as the dependent variable carried out t test and F test. The results of testing the hypothesis on the effect of selection variables on employee performance that the t count is 3.560> from the t table 1.667 and the significance number is (sig) 0.001 <from the level of significance (α) 0.05 (5%), thus it can be known that selection has an influence on employee performance. The results of testing the hypothesis of the effect of training variables on employee performance that the t count is 2.089> from the t table 1.667 and the significance number is (sig) 0.004 <from the level of significance (α) 0.05 (5%), thus it can be known that training has an influence on employee performance. The results of testing the hypothesis of the selection and training variables on employee performance shows that the F value obtained F count 15.956 with a significance level of (0.000 <0.05), the value of F table of 3.11 means that F count (15.995) > F table (3.11) thus Ho is rejected and Ha is accepted, meaning that selection (X1) and training (X2) have a positive effect simultaneously or together on the work performance of employees of PT. Adimulia Palmo Lestari in the village of Peninjauan. Adjusted R square generated is 0.265. So it can be concluded that the percentage of the effect of selection and training on employee performance at PT. Adimulia Palmo Lestari amounted to 26.5% and the remaining 73.5% was influenced by other variables not examined in this study.

Determinants of Non Performing Financing (NPF) on Sharia Rural Banks (BPRS) in Indonesia

EFFICIENT Indonesian Journal of Development Economics ◽

10.15294/efficient.v2i1.28404 ◽

2019 ◽

Vol 2 (1) ◽

pp. 341-353

Author(s):

Muhammad Muhammad

Keyword(s):

Secondary Data ◽

Significant Positive Effect ◽

Independent Variables ◽

Negative Effect ◽

External Conditions ◽

Independent Variable ◽

Positive Effect ◽

Good Risk

The purpose of this research is to find out and analyze the determinants of NPF on BPRS in Indonesia in 2011 -2017. The method which is used in this study is a multiple linear regression analysis with independent variables CAR, BPP, inflation, and GDP, while the dependent variable is NPF. The data in this study is secondary data for monthly time from January 2011 - December 2017. The results showed that the independent variables significantly influence NPF simultaneously. While partially CAR has a significant positive effect, BPP has a significant negative effect, inflation has no significant positive effect, and GDP has a significant positive effect on NPF. R2 value is 88.01%, this shows 88.01% variation of the NPF is explained by the independent variable and the remaining 11.99% is explained by other variables outside the model. BPRS needs to carry out good risk management by having to be more sensitive to internal conditions and external conditions of the bank because these conditions can be used as determinants of the type of financing and policies that will be used by the BPRS, so as to control the level of NPF at a reasonable level. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis factor penentu NPF pada BPRS di Indonesia padatahun 2011-2017. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan variable bebas CAR, BPP, inflasi, dan PDB, sedangkan variable terikatnya adalah NPF. Data dalam penelitian ini adalah data sekunder untuk waktu bulanan dariJanuari 2011 - Desember 2017. Hasilpenelitian menunjukkan bahwa variable independen secara signifikan mempengaruhi NPF secara bersamaa Sementara sebagian CAR memiliki efek positif yang signifikan, BPP memiliki efek negatif yang signifikan, inflasi tidak memiliki efek positif yang signifikan, dan PDB memilikiefekpositif yang signifikanterhadap NPF. Nilai R2 adalah 88,01%, inimenunjukkanvariasi NPF 88,01% dijelaskan oleh variable independen dan sisanya 11,99% dijelaskan oleh variabel lain di luar model. BPRS perlu melakukan manajemen risiko yang baik dengan harus lebih peka terhadap kondisi internal dan kondisi eksternal bank karena kondisi ini dapat digunakan sebagai penentu jenis pembiayaan dan kebijakan yang akan digunakan oleh BPRS, sehingga dapat mengendalikan tingkat NPF pada tingkat yang wajar.

ANALISIS PENGGUNAAN PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DI BANK UMUM SYARIAH PERIODE 2015-2018

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v7i2.146 ◽

2020 ◽

Vol 7 (2) ◽

pp. 71-76

Author(s):

Heikal Muhammad Zakaria ◽

Gusganda Suria Manda ◽

Arif Rakhman

Keyword(s):

Regression Analysis ◽

Commercial Banks ◽

Secondary Data ◽

Financial Statements ◽

Analysis Data ◽

Significant Positive Effect ◽

Negative Effect ◽

This study is aiming to determine the effect of mudharabah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period, the effect of musyarakah financing on the profitability (ROA) on Sharia Commercial Banks (BUS) for the 2015-2018 period, and the effect of mudharabah and musyarakah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period. This research is a type of associative research with a quantitative approach. This study uses secondary data with the period of 2015-2018 observation. The data used is sourced from the Sharia Banking (SPS) and the Sharia Bank's annual financial statements from 2015 to 2018. The analysis used is multiple linear regression analysis. Data is processed using SPSS version 16. The results of the study show that mudharabah financing has a significant positive effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Musyarakah financing has a significant negative effect on profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Mudharabah financing and musyarakah financing have a positive significant effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period.

Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa, Kebijakan Desa Dan Kelembagaan Desa Terhadap Kesejahteraan Masyarakat Pada Nagari Sungai Tanang Kecamatan Banuhampu Kabupaten Agam

Eksis: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.33087/eksis.v11i1.176 ◽

2020 ◽

Vol 11 (1) ◽

pp. 56

Author(s):

Lasmi Yupita ◽

Verni Juita

Keyword(s):

Financial Management ◽

Random Sampling ◽

Sampling Method ◽

T Test ◽

Fund Allocation ◽

Accountability Management ◽

The Village ◽

This research was conducted on the community in Nagari Sungai Tanang District of Banuhampu Agam Regency. The purpose of this study was to examine the effect of accountability on financial management of village fund allocations, village policies and village institutions on community welfare. This type of research is quantitative penenlitian. The object of this research is Nagari Sungai Tanang. Sampling method used is stratified random sampling and data is processed by multiple linear regression analysis, validity test, realibility and hypothesis testing with F test and t test. The result of the research with the t-test of accountability management of Village Fund Allocation (ADD) is 0,034 <0,05 so it shows that accountability of Village Fund Allocation (ADD) influence posistif to welfare of society, while tsign of village policy equal to 0,000 <0,05 so indicate that policy villages have a positive effect on the welfare of the community, and the institutional tsign of the village with the amount of 0.001 <0.05 indicating that the village institutions have a positive effect on the welfare of the community.

Kompetensi, Beban Kerja dan Kualitas Penyajian Laporan Keuangan di UPT Kementerian LHK Bali

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i01.p17 ◽

2021 ◽

Vol 31 (1) ◽

pp. 220

Author(s):

Nyoman Ari Widnyani ◽

A.A.G.P Widanaputra

Keyword(s):

Financial Statements ◽

Financial Statement ◽

Analysis Technique ◽

Negative Effect ◽

Positive Effect ◽

Sampling Approach

This research was conducted to determine the effect of competence and workload on the quality of financial statement presentation. This research was conducted at 8 UPT Ministry of Environment and Forestry in Bali Province. Determination of the sample using nonprobability sampling is the purposive sampling approach. The analysis technique used is multiple linear regression analysis. The results of this study illustrate that competence has a significant positive effect on the quality of the presentation of financial statements, meaning that the higher the competency possessed, the quality of financial statement presentation increases, while the workload has a significant negative effect on the quality of the presentation of financial statements, meaning that the higher the workload of employees the presentation of financial statements will continue to decline. Keywords: Competence; Workload; Quality of Financial Statement Presentation.

PENGARUH AKUNTABILITAS DAN PENGELOLAAN ALOKASI DANA DESA TERHADAP PENINGKATAN PEMBANGUNAN DESA PADA DESA BULUH RAMPAI KECAMATAN SEBERIDA KABUPATEN INDRAGIRI HULU

Jurnal Manajemen dan Bisnis ◽

10.34006/jmbi.v7i4.139 ◽

2018 ◽

Vol 7 (4) ◽

pp. 184-191

Author(s):

Walmi Sholihat

Keyword(s):

Coefficient Of Determination ◽

Test Results ◽

Independent Variables ◽

Fund Allocation ◽

Simultaneous Test ◽

The Family ◽

The Village ◽

Testing Criteria

This research was conducted at Buluh Rampai Village, Seberida District, Indragiri Hulu Regency. The research took place for six months. The purpose of this study was to determine the effect of partial accountability on increasing village development in the Village of Buluh Rampai, Seberida District, Indragiri Hulu District. To find out the effect of partial village fund allocation management on increasing village development in Buluh Rampai Village, Seberida District, Indragiri Hulu Regency. And to find out the influence of accountability and management of the allocation of village funds simultaneously to increase village development in the village of Buluh Rampai, Seberida District, Indrgiri Hulu Regency. In this study, a sample of 95 respondents namely the head of the family of Buluh Rampai Village, Seberida District, Indragiri Hulu Regency. Analysis of the data used in this study is a qualitative analysis using the SPSS Version 24.00 application. The results of multiple linear regression analysis obtained Y = 18.837 + 0.315X1 0.114X2, a = 18.837. Partial test results (T Test) obtained the value of the Accountability variable with tcount> ttable is 2.503> 1.98580 based on the criteria meaning Accountability partially influences the Development of Village Development, and obtained the value of the variable Management of Village Fund Allocation tcount> ttable ie -0.737> -1 98580, based on criteria, means that Village Fund Allocation Management partially has no effect on the Improvement of Village Development. Simultaneous test results (F) obtained value of Fcount> Ftable is 3.209> 3.10 then from the data testing criteria it can be seen that HO is rejected and Ha is accepted, meaning that Accountability and Management of Village Fund Allocation affect the Improvement of Village Development. The results of the calculation of R, obtained value of r or correlation is 0.225 or it has a weak and unidirectional relationship between Accountability and Management of Village Fund Allocation with Increased Village Development, and obtained R square value or coefficient of determination is meaning that the contribution to Village Development Increases is 6.5 % while the remaining 93.5% is explained by other independent variables which are not thorough.

PENGARUH RASIO PROFITABILITAS DAN ASSET GROWTH TERHADAP NET INCOME PADA KLUB SEPAK BOLA ARSENAL FC

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v13i1.1923 ◽

2020 ◽

Vol 13 (1) ◽

Author(s):

Karjiman Rahim ◽

Ahmad Subaki ◽

Sumardi Sumardi

Keyword(s):

Regression Analysis ◽

Financial Statements ◽

Net Income ◽

Return On Assets ◽

Analysis Techniques ◽

Negative Effect ◽

Asset Growth ◽

Abstract: This study aims to determine how the influence of return on assets, assets growth on net income. The data was obtained from the financial statements of the Arsenal FC football club which was published on the Arsenal FC soccer club website during the quarter of 2003 to the quarter of 2017 and processed using SPSS 25 software. The processing and data analysis techniques used in this study is data multiple linear regression analysis,The results of this study indicate that return on assets is partial and significantly positive effect on net income. Assets growth has a partial and significantly negative effect on net income). Keywords; Return on Assets, Assets Growth, Net Income, FC Arsenal. Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh return on assets, assets growth terhadap net income. Metode yang digunakan dalam penelitian adalah metode deskriptif dengan pendekatan metode studi kasus. Data diperoleh dari laporan keuangan klub sepakbola Arsenal FC yang publikasi dari situs klub sepakbola Arsenal FC selama triwulan tahun 2003 sampai triwulan dengan 2017 dan diolah menggunakan software SPSS 25. Teknik pengolahan dan analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Hasil dari penelitian ini menunjukkan bahwa return on assets berpengaruh positif secara parsial dan signifikan terhadap net income. Assets growth berpengaruh negatif secara parsial dan signifikan terhadap net income. Kata kunci: Return on Assets, Assets Growth, Net Income, Arsenal FC.

Pengaruh Rasio Keuangan terhadap Profitabilitas pada Perusahaan

Jurnal Riset Matematika ◽

10.29313/jrm.v1i1.105 ◽

2021 ◽

Vol 1 (1) ◽

pp. 21-29

Author(s):

Amalia Amanda Hidayah ◽

Eti Kurniati ◽

Farid H. Badruzzaman

Keyword(s):

Capital Adequacy ◽

Analysis Techniques ◽

Operational Costs ◽

Net Interest Margin ◽

Capital Adequacy Ratio ◽

Negative Effect ◽

Positive Effect ◽

Interest Margin

Abstract. This study used a sample of 6 companies. The research objective was to determine the effect of Non Performing Loans (NPL), Operational Costs on Operational Income (OCOI), Net Interest Margin (NIM), Loan to Deposits Ratio ( LDR) and Capital Adequacy Ratio (CAR) to profitability (ROA). Problem solving using multiple linear regression analysis techniques. Based on the analysis, it is known that NPL and LDR have a significant negative effect on profitability (ROA), while CAR have a significant positive effect on profitability (ROA). Abstrak. Penelitian ini menggunakan sampel sebanyak 6 perusahaan. Tujuan penelitian untuk mengetahui pengaruh Non Performing Loan (NPL), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Net Interest Margin (NIM), Loan to Deposits Ratio (LDR) dan Capital Adequacy Ratio (CAR) terhadap profitabilitas (ROA). Pemecahan masalah menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis maka diketahui bahwa NPL dan LDR berpengaruh negatif signifikan terhadap profitabilitas (ROA), sedangkan CAR berpengaruh positif signifikan terhadap profitabilitas (ROA).