PENGARUH KUALITAS PENGANGGARAN DAN KOMPETENSI SUMBER DAYA MANUSIA BIDANG KEUANGAN TERHADAP KINERJA KEUANGAN SEKOLAH

This research was conducted to identity the influence of budget quality and financial human resources competence on the school financial performance.. This research is population research. The number of population in this research is among all the vocational haigh school in Pemalang Regency with totaling 42 schools. Of the 42 schools, only 37 schools who returned the questioners. This research used quantitative approach using hypothesis testing study design. To test hypothesis using multiple linier regression analysis with the absolute different with application program SPSS. The result of analysis shows that quality of budgeting and financial human resources competence on the school have a positive significant effect on the school financial performance with simultanely or partially.

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PENGARUH TASK TECHNOLOGY FIT DAN EFFECTIVENESS ACCOUNTING INFORMATION SYSTEM TERHADAP KUALITAS KINERJA KEUANGAN DENGAN BALANCED SCORECARD SEBAGAI VARIABEL MODERETING

INDIKATOR ◽

10.37753/indikator.v1i1.16 ◽

2020 ◽

Vol 1 (1) ◽

Author(s):

Anggih Akbar Nugraha

Keyword(s):

Information System ◽

Regression Analysis ◽

Financial Performance ◽

Balanced Scorecard ◽

Accounting Information ◽

Accounting Information System ◽

The Balanced Scorecard ◽

Task Technology Fit ◽

Positive Effect

This study aims to examine the effect of task technology fit and effectiveness accounting information system on the quality of financial performance with the balanced scorecard as a moderating variable. This research was conducted at PT. Perkebunan Nusantara XIV in the city of Makassar. This study is a quantitative research with a descriptive approach. The sampling technique used purposive sampling method, with 36 respondents as respondents. Data analysis using multiple linear regression analysis and moderation regression analysis (MRA). The results of multiple linear analysis shows that technology fit task has a positive effect and the effectiveness accounting information system has a positive effect on the quality of financial performance. Moderation regression analysis shows that the balanced scorecard is able to moderate task technology fit the quality of financial performance, while the balanced scorecard is not able to moderate the effectiveness of accounting information system on the quality of financial performance.

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PENGARUH SANKSI, KESADARAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KABUPATEN KERINCI

Jurnal Benefita ◽

10.22216/jbe.v5i2.5168 ◽

2020 ◽

Vol 5 (2) ◽

pp. 252

Author(s):

Vivi Herlina

Keyword(s):

Regression Analysis ◽

Service Quality ◽

Hypothesis Testing ◽

Multiple Regression Analysis ◽

Property Tax ◽

Tax Compliance ◽

Analysis Method ◽

Independent Variables ◽

Result Analysis

Tax is very useful for the development of a county. This study aimed to determine the Effect of Sanctions, Tax Awareness and Quality of Taxpayer Services on Property Tax Compliance, the case studies Kab. Kerinci. The number of samples determined was 128 respondents. The independent variables were sanctions, tax awareness and service quality of taxpayers and the dependent variable was Property tax compliance. The analysis method used multiple regression analysis, including determination coefficient and hypothesis testing. The result analysis shows that Sanctions variable affects the taxpayer compliance by 0.421 (42.1%), Tax Awareness affects the taxpayer Compliance by 0.195 (19.0%), and the Quality of Taxpayer Services has an influence magnitude of 0.250 (25.0 %). Pajak sangat berguna bagi pembangunan suatu daerah. Penelitian ini bertujuan untuk mengetahui Pengaruh Sanksi, Kesadaran Perpajakan dan Kualitas Pelayanan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan khususnya pada daerah Kab. Kerinci. Jumlah sampel yang ditetapkan sebanyak 128 responden. Sebagai variabel independen, yaitu sanksi, kesadaran perpajakan dan kualitas pelayanan wajib pajak. Selanjutnya, variabel dependennya adalah kepatuhan Wajib Pajak Bumi dan Bangunan. Metode analisis yang digunakan adalah analisis regeresi linier berganda meliputi, koefisien determinasi dan pengujian hipotesis. Dari hasil analisis dapat diketahui bahwa variabel Sanksi mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,421 (42.1%), Kesadaran Perpajakan mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,195 (19.0%), dan Kualitas Pelayanan Wajib Pajak memiliki besaran pengaruh sebesar 0,250 (25.0%).

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ANTARA KETELADANAN DAN MOTIVASI BELAJAR; PENGARUH DARI KOMPETENSI KEPRIBADIAN GURU DI MTS AZIDDIN MEDAN

Bidayah : Studi Ilmu-Ilmu Keislaman ◽

10.47498/bidayah.v11i1.330 ◽

2020 ◽

pp. 101

Author(s):

Khairuddin Hasan

Keyword(s):

Regression Analysis ◽

Student Motivation ◽

Quantitative Approach ◽

Quality Of Education ◽

Personal Competence ◽

Teacher Personality ◽

Simple Regression Analysis ◽

Simple Regression

Teachers are required to have four competencies in carrying out education. The four competencies are closely related to the quality of education. This study highlights one of four competencies, namely personality competence. The purpose of this study is to see how much influence the teacher's personal competence on student motivation. This type of research is an associative research with a quantitative approach. This study uses simple regression analysis to see the effect of variable (X) on variable (Y). The results showed that the influence of teacher personality competencies on student motivation. Although the effect is not strong, but it concludes that one way to increase student motivation is to improve the teacher's personal competence.

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MENINJAU KINERJA BANK SYARIAH DI INDONESIA

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business ◽

10.37481/sjr.v3i1.123 ◽

2020 ◽

Vol 3 (1) ◽

pp. 31-40

Author(s):

Fitri Sagantha

Keyword(s):

Regression Analysis ◽

Financial Performance ◽

Financial Statements ◽

Quantitative Approach ◽

Financial Ratios ◽

Islamic Banks ◽

Economic Stability ◽

Financial Ratio ◽

Significant Stage ◽

Conventional Banks

To show the role, then show the performance. Maybe, the term is right for the bank. The existence of banks influences economic stability, therefore financial performance must be good. There is no choice but to increase the entire financial ratio. Interest in reviewing the financial ratios of banks, especially Islamic banks, is the goal to be achieved in this study. Use financial statements as data, and analyze the extent of their performance and influence. For this reason, a quantitative approach and regression analysis are needed. So that research results can be explained properly. The findings in this study suggest that the performance of Islamic banks is relative. Its role is not yet at a significant stage for the economy, and it is still far from conventional banks

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Analisis PAD dan Dana Perimbangan Terhadap Kinerja Keuangan Pemda Se-Jawa Barat

JAE (JURNAL AKUNTANSI DAN EKONOMI) ◽

10.29407/jae.v3i1.12007 ◽

2018 ◽

Vol 3 (1) ◽

pp. 80

Author(s):

PUTRI PUSPITA_AYU

Keyword(s):

Regression Analysis ◽

Local Government ◽

Financial Performance ◽

Hypothesis Testing ◽

Multiple Regression ◽

Linear Regression Analysis ◽

Independent Variables ◽

Equalization Fund ◽

The Relationship ◽

The City

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.

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PENGARUH PENDAPATAN TERHADAP SHU PADA KOPERASI KPRI PKS KOTA SUKABUMI

account ◽

10.32722/acc.v7i1.2844 ◽

2020 ◽

Vol 7 (1) ◽

Author(s):

Zain Lizsa ◽

Tia Ernawati

Keyword(s):

Data Analysis ◽

Financial Performance ◽

Financial Statements ◽

Quantitative Approach ◽

Unit Of Analysis ◽

Descriptive Research ◽

Business Units ◽

Simple Regression

PENGARUH PENDAPATAN TERHADAP SHU PADA KOPERASI KPRI PKS KOTA SUKABUMI Zain [email protected] Akuntansi, AMIK Citra Buana IndonesiaTia ErnawatiKomputerisasi Akuntansi, AMIK Citra Buana [email protected] ABSTRACTThe aims of this reseach is to determine the effect of the level revenue to SHU(profit) Cooperative KPRI PKS of Sukabumi. Descriptive research with quantitative approach in which the unit of analysis is the Cooperative's financial statements KPRI PKS in Sukabumi and samples are the revenue account and SHU from 2010 until 2014. The data analysis was conducted using simple regression and correlation and regression. Data collected through the method of documentation, interviews, and literature. Based on the results of research there is no significant effect between revenue against SHU cooperative wich low relation and negatif. Based on the results of research and discussion suggested necessary efforts to improve financial performance specially quality of revenue and SHU by empowering all business units. Keywords: Revenue, SHU, and Financial Statements ABSTRAKPenelitian bertujuan untuk mengetahui pengaruh Pendapatan terhadap SHU Koperasi KPRI PKS Kota Sukabumi. Jenis penelitian deskriptif dengan pendekatan kuantitatif dimana Unit analisis adalah laporan keuangan Koperasi KPRI PKS di Kota Sukabumi dan sampel adalah pendapatan dan SHU koperasi tahun buku 2010 s.d 2014. Analisis data dilakukan dengan metode regresi dan korelasi secara sederhana dan berganda. Data dikumpulkan melalui metode dokumentasi, wawancara,dan studi pustaka. Berdasarkan hasil penelitian diketahui terdapat pengaruh yang tidak signifikan antara pendapatan terhadap SHU koperasi KPRI PKS dengan keeratan rendah dan hubungan negatif. Berdasarkan hasil penelitian dan pembahasan disarankan perlu upaya untuk memperbaiki kinerja keuangan khususnya kualitas pendapatan dan SHU dengan memberdayakan seluruh unit usaha.Kata kunci: Pendapatan, SHU, dan Laporan Keuangan

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Pengaruh Kepemimpinan, Kompetensi, Teknologi Informasi Terhadap Akuntabilitas Pengelola Dana Desa di Kecamatan Rakit Kulim, Riau

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v11i1.2517 ◽

2021 ◽

Vol 11 (1) ◽

pp. 89-100

Author(s):

Evi Marlina ◽

Sri Rahmayanti ◽

Ameilia Dwi Rur Afdilah Futri

Keyword(s):

Information Technology ◽

Regression Analysis ◽

Data Collection ◽

Hypothesis Testing ◽

Quantitative Approach ◽

Fund Management ◽

Leadership Competence ◽

Village Government ◽

The Village

This study examines the influence of leadership, competence and information technology on the accountability of village fund management in Rakit Kulim sub-district, Indragiri Hulu, Riau. Regarding the objectives of this study, three hypotheses were formulated, namely leadership, competence and information technology on the accountability of village fund management. This study uses a quantitative approach. Data collection was carried out using a questionnaire, from 76 questionnaires distributed to the village government apparatus of the Rakit Kulim sub-district and all of them returned. To test the hypothesis, regression analysis was carried out using SPSS version 17.00. Before testing the hypothesis, testing the validity, reliability and classic regression assumptions is carried out. This study shows that leadership, competence and information technology have a significant effect on the accountability of village fund management.

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, EFEKTIVITAS SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN

JURNAL AKUNTANSI ◽

10.37932/ja.v9i1.90 ◽

2020 ◽

Vol 9 (1) ◽

pp. 14-23

Author(s):

Hartono Hartono ◽

Ramdany Ramdany

Keyword(s):

Regression Analysis ◽

Control System ◽

Human Resources ◽

Multiple Regression Analysis ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Government Accounting ◽

Internal Control System

This study aims to measure the effect of Government Accounting Standards (GAS), Effectiveness of Internal Control, Competence of Human Resources (HR) on the Quality of Financial Statements. Data sourced from questionnaires and processed using multiple regression analysis. The results showed that GAS, the effectiveness of the Government's Internal Control System, HR partially and simultaneously had a significant effect on the quality of financial statements.

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PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.17682.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Rudolof A. Tulenan ◽

Jullie J. Sondakh ◽

Sherly Pinatik

Keyword(s):

Linear Regression ◽

Hypothesis Testing ◽

Quantitative Research ◽

Not Given ◽

Test Hypothesis ◽

Spss Software ◽

Written Law ◽

The Government

Taxes have been becoming one of many issues dealt in a country. One of the country’s incomes comes from taxes, without societies there will be no taxes. Taxes could be defines as a collection done by the government in the purpose of creating a prosperous society, based on the written law about collections, government does not given immediate contraception to the taxers. This research was done in Bitung City, that aim to explain about effect of taxpayer the awareness , the quality of tax authorities services and taxes punishment for the obedience of an individual must pay. This research used quantitative research with 100 samples taken from all taxpayer population at KPP Pratama Bitung. The research’s method used in this research is double linear regression, data qualities test, classic assumptions test, hypothesis testing (subject t and subject F). This research’s method uses a SPSS software version 23. The hypothesis research’s result partially (subject t) awareness of taxpayer, tcount = 5.045 and ttable = 1.984 so Ha1 get accepted then the awareness of taxpayer impacting the must pay obedience. Tax authorities service, tcount = 1.587 and ttable = 1.984 so Ha2 denied then the tax authorities service does not impacting the taxpayer obedience. Taxes punishment tcount = 1.554 and ttable = 1.984 so Ha3 denied than the tax authorities punishment does not impacting the taxpayer obedience.Keywords : Awareness of taxpayer, Quality of Tax Authorities and Tax Punishment towards the Obedience of Taxpayer Personally.

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Pengaruh Komunikasi, Kepemimpinan dan Insentif Terhadap Kinerja Karyawan Pada PT. Jaya Anugrah Sukses Abadi

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.2036 ◽

2021 ◽

Vol 4 (2) ◽

pp. 557-564

Author(s):

Cindy Marceline ◽

Demak Claudia Yosephine Simanjuntak ◽

Claudia Lorenza ◽

Albert Albert

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Human Resources ◽

Multiple Linear Regression ◽

Total Population ◽

Employee Performance ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination

The importance of Human Resources needs to be realized by every level of management in the company, in order to improve the company's development. This research was conducted by researchers with the aim of testing and analyzing the influence of communication, leadership and incentives on employee performance at PT. Jaya Anugrah Sukses Abadi. In this study, the method used in this study is multiple linear regression analysis. Where the total population amounted to 176 consumers and the number of samples in this study amounted to 122 consumers. From the results of this study conducted by researchers, it was found that partially and simultaneously the quality of communication, leadership and incentives had a positive and significant effect on employee performance at PT. Jaya Anugrah Sukses Abadi. The coefficient of determination is 0.653 which means 65.3% of employee performance which can be explained by communication, leadership and incentives, while the remaining 34.7% is explained by other variables not examined in this study. Keywords: Incentives; Leadership; Employee performance; Communication.

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