scholarly journals THE INFLUENCE OF INTERGOVERNMENTAL REVENUE BUDGETS AND CLARITY OF BUDGET TARGETS ON THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS: THE CASE OF THE REGIONAL APPARATUS ORGANIZATION OF THE CITY OF TIDORE ISLANDS

2020 ◽  
Vol 9 (2) ◽  
pp. 60
Author(s):  
Farid Madjodjo ◽  
Charis Muhammad Saleh ◽  
Fadli Dahlan

This study aims to test the relationship of intergovernmental revenue and clarity of budget targets on the regional government financial performance. This study uses quantitative approach with primary data obtained from the results of distributing questionnaires and then measured by using a five-point Likert scale. The population of this study is the Regional Apparatus Organization which is official in the city of Tidore Islands, with the number of samples that have been determined as many as 45 samples. The sampling technique of this study is purposive sampling and conducts the multiple linear regression analysis as hypothesis testing. This study finds that the intergovernmental revenue and clarity of budget targets in partial have positive and significant effect on the regional government financial performance. The findings of this study imply that agency theory can explain the performance of local government of the City of Tidore Islands.

2020 ◽  
Vol 6 (1) ◽  
pp. 62-69
Author(s):  
Siti Fatima ◽  
Johny Tanamal ◽  
Nirwan Nirwan

The purpose of this study was to determine the Effect of Personal Factors on the Decision of the Students of the Faculty of Economics, Tadulako University, to buy a Xiaomi Smartphone in the City of Palu.  The  sampling technique  uses  incidental  sampling  with the  number  75.  The  data used  in  this study  are  primary  data  obtained  by  providing  a  list  of questions  (questionnaire).  The  analytical method  used  is  multiple linear  regression  analysis, F  test  and  t test.  The results  showed  (1) the  age variable and stage in the life cycle had a significant effect on the Decision of the Faculty of Economics Students of Tadulako University to buy a Xiaomi Smartphone in Palu City (2) the work variable had a significant effect on the Decision of the Faculty of Economics Students in Tadulako to buy a Xiaomi Smartphone  in  Palu  City  (3)  lifestyle  influences significantly  on  the  Decision  Faculty  of  Economics Students to buy a Xiaomi Smartphone in Palu City (4) personality variables and self-concept have a significant effect on the Decision of the Faculty of Economics Students in to buy a Xiaomi Smartphone in Palu City. Tujuan  penelitian  ini ialah untuk  mengetahuiPengaruh faktor pribadi terhadap keputusan mahasiswa fakultas  ekonomi  Universitas  Tadulako membeli  Smartphone  Xiaomi  di  Kota  Palu. Teknik penarikan sampel menggunakan incidental sampling dengan jumlah 75. Data yang digunakan dalam  penelitian  ini  adalah  data  primer  yang  diperoleh dengan  memberikan  daftar  pertanyaan (kuesioner).  Metode  analisis yang  digunakan  yaitu  analisis  regresi  linear  berganda,  uji  F  dan  uji t. Hasil menunjukkan (1) variabel umur dan tahap dalam siklus hidup berpengaruh signifikan terhadap Keputusan  Mahasiswa  Fakultas Ekonomi  membeli  Smartphone  Xiaomi  di  Kota  Palu (2)  variabel pekerjaan  berpengaruh  signifikan  terhadap Keputusan  Mahasiswa Fakultas  Ekonomi  Universitas Tadulako  membeli  Smartphone  Xiaomi (3)  gaya  hidup berpengaruh  signifikan  pada Keputusan Mahasiswa Fakultas Ekonomi membeli Smartphone Xiaomi di Kota Palu (4) variabel kepribadian dan konsep  diri  berpengaruh  signifikan  terhadap Keputusan Mahasiswa  Fakultas  Ekonomi  membeli Smartphone Xiaomi di Kota Palu.


2020 ◽  
Author(s):  
Gesang Sudrajad ◽  
J.E Sutanto

The purpose of this study was to examine the effect of simultaneous and partial marketing mix on the purchase decision of prospective consumers of Grand Cempaka Housing.This research uses quantitative methods, and is a survey research from the types of explanatory research whose focus is placed on relational research: studying the relationship of variables. The object of research is the residents of Pasuruan City and the sample in this study is the Prospective Consumer of Grand Cempaka Housing. Data analysis uses multiple linear regression analysis methods.The results of the analysis show that Products, Prices, Places and Promotions simultaneously have a significant effect on the Decision of Purchasing Prospective Consumers of Grand Cempaka Housing. This shows that the marketing mix is one of the marketing strategies that should be considered so that the implementation of the marketing strategy can run successfully because the elements in the marketing mix influence each other. Variables in the marketing mix which include Products, Prices, Places and Promotions partially have a significant effect on the Decision of Purchasing Prospective Consumers of Grand Cempaka Housing. Keywords: marketing mix; purchase decision; property; housing


ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.


2020 ◽  
Vol 9 (1) ◽  
pp. 14
Author(s):  
Alo Rahmawati Mulyana ◽  
Hendro Setyono

 The aim of study is to  analyze about effect  product  quality  and  service  quality  on customer’s satisfaction to build customer’s loyalty at Waroeng Spesial Sambal “SS” in the branch of Veteran Yogyakarta. Population in this study are all consumers who make  purchases at Waroeng Spesial Sambal “SS” the branch in the  branch of Veteran Yogyakarta. While the sample  in  this  study  is a portion of consumers who have  made  purchases at least twice in the past year. The sampling technique uses purposive sampling. The data  used in this study is primary data. The number  of studies  in  this  study were  sixty  samples  in  the  city of Yogyakarta which  were processed  using  multiple linear regression  analysis  and mediation analysis  using SPSS 20 for windows. The results of the analysis in this study are: product quality dosen’t have a significant effect on customer satisfaction,  service quality has a significant effect on customer satisfaction, customer satisfaction doesn’t have a significant effect on customer loyalty, product quality  dosen’t  have a significant  effect on  customer loyalty and service quality has a significant effect on customer loyalty of the two independentvariables dosen’t indicate a mediating  relationship  with  customer  satisfaction as a mediator variable.


2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Erick Try Putra Benawan ◽  
David P. E. Saerang ◽  
Winston Pontoh

This research aims to know (1) the supervision of the financial influence on performance the employees, (2) Financial accountability against the influence of the performance of the employees, (3) to know how the transparency of financialmagainst the performance of the employees, and (4) the influence of supervision, accountability and transparency of financial performance against employees. This research was carried out at the Department of transportation of the city of Tidore Islands with a total population of as many as 30 people. The technique of sampling the Sampling technique using Saturated where the entire population was used as a sample to the population of less than 30 people. Types of data used in the study is quantitative data types and data sources while the primary data source. Method of data collection is done using documentation and detailed questionnaire. Data analysis techniques using multiple linear regression analysis with the help of the program SPSS version 16.00. The results of this study suggest that (1) the supervision of the influential Financial significantly to the performance of the employees of the Department of transportation of the city of Tidore Islands, (2) significant influential financial  accountability against staff performance Department of transportation city of Tidore Islands, (3) transparency of financial no effect significantly to the performance of the City Department of Transportation employee Tidore Islands.Keywords: Supervision, Accountability, Transparency,  Employee Performance


2020 ◽  
Vol 8 (2) ◽  
pp. 77-87
Author(s):  
Annisa Dayanty ◽  
Widhy Setyowati

The purpose of this research is to find empirical evidence about the effect of financial performance and capital structure on firm value and whether company size can moderate the influence of financial performance and capital structure on firm value. The sample in this research is the trading, service and investment companies which is listed on the Indonesia Stock Exchange (IDX) in period 2016-2018. The research sample are 33 companies using purposive sampling technique. The analysis methods of this research used multiple linear regression analysis and Moderated Regression Analysis (MRA) to test the moderating variables. The results showed that financial performance and firm size had a positive effect on firm value. Capital structure has a negative effect on firm value. And the firm size can not moderate the financial performance and capital structure of the firm's value


2018 ◽  
Vol 3 (1) ◽  
pp. 80
Author(s):  
PUTRI PUSPITA_AYU

The research is to find out and analyze the contribution of Original income Equalization Funds against the region and the financial performance of local Government Counties and the city of se-West Java province. Hypothesis testing in this study using multiple regression analysis (Multiple Regression) on the grounds that its independent variable more than one. This analysis is used to determine the relationship between financial performance areas with independent variables (the original Revenue Equalization Fund and regional). To know the influence between independent variables with the performance levels of local government then performed testing of hypothesis testing research on the variables with the determination coefficient and t-test. Linear regression analysis of the barganda equation KKPD = 1.452 + 0, 561PAD – 0, 171DP + e. Whereas determinasinya coefficients (R2) of 25.3%. based on the research results obtained the conclusion that Equalization Fund of PAD effect partially against the financial performance of local government.


2018 ◽  
pp. 107-123
Author(s):  
Pauline Caintic ◽  
Analita Salabao ◽  
Marlon Tambis

This study investigated the financing needs and the financial management practices of banana farmers in Inopacan, Leyte, the relationship between financial management practices to profitability and the relationship of the various socio-demographic variables to the relevant financial management practices. The relevant financial management practices considered in this study were those found to be significantly related to profitability. Results showed that limited capital for labor and the occurrence of pests and diseases particularly bugtok, which is caused by a bacterium called Ralstonia solanacearum, were among the major problems expressed by the banana farmers that need financing. Financial management practices such as monitoring the status of loan and financial planning and budgeting were widely practiced by the farmers. Out of the 25 farmer-respondents who availed of loan, 21 of them monitored the status of their loans. More than half of them also practiced financial planning and budgeting of their income and loan. The multiple linear regression analysis revealed that monitoring financial budgets and comparing farm profitability with that of other farms or benchmarking are significantly and positively related to profitability. The logistic regression analysis showed significant relationships of household size and being able to avail credit with the relevant financial management practices. The results imply that farmers who have more household members and who have availed of credit are more likely to monitor financial budgets and/or compare profitability with other farms.


2021 ◽  
Vol 5 (1) ◽  
pp. 5-10
Author(s):  
Catur Suheri ◽  
Zakaria Wahab ◽  
Marlina Widiyanti ◽  
Muchsin Saggaff Shihab

This study aimed to determine the effect of price perception and sales promotion on the purchase decision of Pertamax Turbo in the city of Palembang. The population in this study were all consumers who purchased Pertamax Turbo in Palembang in the 2021 period, with as many as 100 respondents using the purposive sampling technique. The multiple linear regression analysis results show that price perception has a positive and significant effect on the purchase decision of Pertamax Turbo in Palembang. Sales promotion has a positive and significant effect on the purchase decision of Pertamax Turbo in the city of Palembang. For the price perception variable, it is expected that the Pertamax Turbo price adjustment will be made to reach all people. In the sales promotion variable, increasing sales by giving discounts/discounts to consumers who purchase Pertamax Turbo is necessary.


2019 ◽  
Vol 5 (2) ◽  
pp. 269
Author(s):  
Sistya Rahmawati ◽  
Dini Susilawati

<p><em>This </em><em>study ai</em><em>m</em><em>s to examine the factors that influence </em><em>toward</em><em> behavior of academic fraud by students accounting in</em><em> </em><em>the faculty of economics </em><em>and business </em><em>by using diamond fraud dimensions consisting of pressure, </em><em>o</em><em>pportunity, rationalization, capabilities and level of </em><em>re</em><em>liguisity.This study is using purposive convinience method, convience sanpling </em><em>is a non-probability sampling technique where subjects are selected because of their convenient accessibility and proximity. </em><em>Data used in this research is primary data by using questionnaire.</em><em> T</em><em>he sample of this study is the accounting student of the faculty of economi</em><em>cs and business</em><em> of university in jakarta. This research uses multiple linear regression analysis at hypothesis testing. </em><em>The result of this research shows that the opportunity, capability and level of religuisity have influence to the academic fraud behavior of the accounting students of the faculty of economics and business while the other variables such as pressure, rasionaliation and control variables have no influence on the behavior of academic fraud.</em></p><p> </p>


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