scholarly journals Analisis Pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran Terhadap Pengalokasian Belanja Modal di Provinsi Sumatera Utara

2018 ◽  
Vol 1 (1) ◽  
pp. 178-184
Author(s):  
Redha Fauriza ◽  
Salbiah Salbiah ◽  
Iskandar Muda

This research aims to analyze the Influence of regional revenues, production sharing fund, general allocation fund, special allocation fund, and surplus of budget financing partially and simultaneously on allocation capital expenditure in districts/cities in the Province of North Sumatera year period 2009 - 2013.This research is a kind of causal research and is a replication of the earlier research. The Population was 33 districts/cities in the Province of North Sumatera. The sample selection is done by purposive sampling method and obtained 22 districts/cities as samples. The data used in this research obtained income and expenditure budget (APBD) report from website of Directorate General of Fiscal Balance, Ministry of Finance Republic of Indonesia (www.djpk.depkeu.go.id). Testing statistical analysis of the data using multiple linear regression analysis to test the classical assumption first: test of normality, multicollinearity, heteroscedasticity, and auto correlation, then test the coefficient of determination and testing the hypothesis with T test and F test with a SPSS sofware program.The result of the research showed that the partially regional revenues (PAD) have a positive significant influence on capital expenditure, production sharing fund have a negative significant influence on capital expenditure, general allocation fund have a positive significant influence on capital expenditure, special allocation fund do not influence significant on capital expenditure, and surplus of budget financing have a positive significant influence on capital expenditure.While the Simultaneous regional revenues, production sharing fund, general allocation fund, special allocation fund, and surplus of budget financing significant influence on allocation capital expenditure in districts/cities in the Province of North Sumatera year period 2009 – 2013   This research aimed to analyze the Influence of regional revenues, production sharing fund, general allocation fund, special allocation fund, and surplus of budget financing partially and simultaneously on allocation capital expenditure in districts/cities in the Province of North Sumatera year period 2009 - 2013.This research was a kind of causal research and a replication of the earlier research. The population was 33 districts/cities in the Province of North Sumatera. The sample selection was done by purposive sampling method and obtained 22 districts/cities as samples. The data used in this research obtained income and expenditure budget (APBD) report from website of Directorate General of Fiscal Balance, Ministry of Finance Republic of Indonesia (www.djpk.depkeu.go.id). Testing statistical analysis of the data used multiple linear regression analysis to test the classical assumption first: test of normality, multicollinearity, heteroscedasticity, and auto correlation. Then, test the coefficient of determination and testing the hypothesis with T test and F test with a SPSS sofware program.The result of the research showed that a) the partially regional revenues (PAD) had a positive significant influence on capital expenditure, b) production sharing fund had a negative significant influence on capital expenditure, c) general allocation fund had a positive significant influence on capital expenditure, d) special allocation fund did not influence significant on capital expenditure, and e) surplus of budget financing had a positive significant influence on capital expenditure.While the Simultaneous regional revenues, production sharing fund, general allocation fund, special allocation fund, and surplus of budget financing significant influenced on allocation capital expenditure in districts/cities in the Province of North Sumatera year period 2009 – 2013.

2020 ◽  
Author(s):  
Dwi Widyastuti ◽  
Farida Rahmawati

This research aims to determine the effect of Fiscal Balance Funding on regional economic growth in East Java Province period 2015-2017. The data used in this research are Local Own Revenue (Pendapatan Asli Daerah), General Allocation Fund (Dana Alokasi Umum), Specific Allocation Fund (Dana Alokasi Khusus) and Village Fund (Dana Desa), Capital Expenditure (Belanja Modal) and Regional Gross Domestic Bruto (Produk Domestik Regional Bruto) from all district in East Java Province. The data used are obtained from the Directorate General of Fiscal Balance and the Central Bureau of Statistics. The sample in this study was 30 districts/cities in East Java Province and analytical method used is multiple linear regression analysis and path analysis. According to the calculation results based on the magnitude of the direct influence coefficient of the five variables shows that there is an indirect effect of District Own Revenue and General Allocation Fund on Regional Economic Growth through Capital Expenditure. Based on these results, the researchers provide suggestions that it is expected to allocate Special Allocation Fund for expenditures that have high impact on productive activities such as capital expenditure that can support regional economic growth. Keywords: Fiscal Balance Funding, Capital Expenditurel, Regional Economic Growth


2019 ◽  
Vol 14 (1) ◽  
pp. 27-36
Author(s):  
Venny Tria Vanesha ◽  
Selamet Rahmadi ◽  
Parmadi Parmadi

This study aims to analyze the development of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Spesific Allocation Fund (DAK), and capital expenditure as well as the influence of PAD, DAU and DAK on capital expenditure in districts/cities in Jambi Province. Data is sourced from the Directorate-General of Regional Fiscal Balance, the Ministry of Finance of the Republic of Indonesia. Data were analyzed using panel data regression models. The results of the study found that simultaneously PAD, DAU, DAK had a significant effect on capital expenditure. However, only partially the DAU influences the capital expenditure of districts/ cities in Jambi Province.


2020 ◽  
Vol 8 (1) ◽  
pp. 19-30
Author(s):  
Fauziyah Nafishah

Fauziyah Nafishah; This study aims to determine the effect of managerial ownership, and leverage on stock returns in retail companies in Indonesia.The research method used in this study is a quantitative method, the independent variable used in this study consists of managerial ownership structure and leverage while the dependent variable is stock returns. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) listed on the Indonesia Stock Exchange 2013-2017 period. Sample selection through purposive sampling method. There are 7 (seven) companies that have criteria as research samples, so that the research data totaled 35 data. Data collection techniques used are document review, the data analyzed are annual financial reports (annual report), previous research journals and other literature relating to research problems. Data processing and analysis techniques include financial management analysis, multiple linear regression analysis, classic assumption test, hypothesis test, coefficient of determination test and coefficient of determination test. The results showed that managerial ownership partially influential and significant on stock returns, and partial leverage had no significant and significant effect on stock returns. While simultaneously managerial ownership, and leverage affect stock returns.Therefore, it is better for the company's internal parties to improve the company's performance because the company's performance and good company production will make investors interested in investing in these companies. Keyword : managerial ownership, leverage, stock returns


2019 ◽  
Vol 8 (2) ◽  
pp. 278-291
Author(s):  
Kurnia Dewi ◽  
Airine Yulianda ◽  
Hasanah Yaspita

This research is at Economic Colleges of Indragiri Rengat with a quantitative approach. This research used primary data that the author obtained from respondents who are students of the Economic Colleges of Indragiri Rengat. This research used descriptive research, explaining that descriptive research is the largest form of research shown to describe the events that exist. The characteristics of the descriptive method are: 1) Focusing on the problems that exist in the present and the current period and 2) The data collected is first arranged, explained and analyzed. To anyzed the data, this research used multiple regression, correlation coefficients, and hypothesis testing which will be assisted using SPSS version 21. The results of Multiple Linear Regression Analysis in this study indicate that the value is significant. For the variable entrepreneurship interest has a significant influence on the subject of entrepreneurship management. Furthermore, family environment variables have a significant influence on entrepreneurship management courses. Partial test results (T-test) obtained the value of entrepreneurial interest variable with a large tcount from ttable, based on the data testing criteria it can be seen that H0 is rejected and Ha is accepted, it means that entrepreneurship partially influences the entrepreneurship management course and the value of the family environment variable with a large tcount from the table, based on the data testing criteria it can be seen that H0 is rejected and Ha is accepted, it means that the family environment partially influences the entrepreneurship management course. The results of the R test test, the value of r or correlation has a very strong and unidirectional relationship between the variables of entrepreneurial interest and variables family environment increases, the entrepreneurship management course will also increase and the value of r square or coefficient of determination has the meaning that the variable entrepreneurship management can be explained by variables of entrepreneurial interest and family environment variables, as while the rest is explained by other independent variables not examined in this research.


2019 ◽  
Vol 2 (3) ◽  
Author(s):  
Rahmi Hermawati ◽  
Mariza Mariza

This study shall aim inestablishing the effect of work safety as well as the training on performance at PT Aerofood Catering ServiceLaundry Division, to specify the effect of training on the performance of employees of PT Aerofood Catering Service Laundry division, and to find out how much influence work safety and training shall impact on performance of employees of PT Aerofood Catering Service Laundry division collectively.The population and sample of this study shall be 50 respondents who are employees of PT Aerofood Catering Service Laundry division. The variables in this study consist of Occupational Safety (X1) and Training (X2) as independent variables while Employee Performance (Y) as the dependent variable. The method of data collecting shall be using observation, questionnaires and interviews. Data analysis shall be using multiple linear regression, analysis of product moment coefficient test, Test coefficient of determination (kd), significance test both partially (t test) and simultaneously / together (test f).In accordance with the results of the study, the variable Safety at PT Aerofood Catering Service Laundry division which shall be categorized as Good while Training variable at PT Aerofood Catering Service Laundry division shall be categorized as Good and Employee Performance variable at PT Aerofood Catering Service Laundry division shall be categorized as GOOD. There is a positive influence between Work Safety and Training on Employee Performance with a regression value of 5,029X1 and 2,107X2. The value of the correlation coefficient (r) shall be 0.997. This means that work safety and training variables have a very strong relationship to employee performance and the value of determination (Kd) of 0.998, It can be concluded that work safety (X1) and training (X2) on employee performance (Y) shall be 99.8% while the rest of 0 , 4% shall be influenced by other factors. Obtained Work Safety (X1) t value or t table (5.629> 1.677), this is also reinforced by a significance value of 0.000 <0.05, it can be said to be significant. This means that Ho shall be rejected and H1shall be accepted, which means, there is a positive and significant influence between training on employee performance. While the value of t count Training (X2)> t table or (25,666> 1,677), this is also reinforced with a significance value of 0,000 <0,05, so it can be said to be significant. This means that Ho is rejected and H1 is accepted, which means there is a positive and significant influence between training on employee performance. The value of F count> F table or (5886.67> 2,800), this shall be also reinforced by a significance value of 0,000 <0,05, so that it can be said to be significant. This means that Ho shall be rejected and Ha shall be training on performance. Keywords: Work Safety, Training and Performance


Author(s):  
Achmad Agus Yasin Fadli

<em>Along with the development of sharia banking institutions in Indonesia, the more types of services provided by these Islamic banking institutions. This study focuses on internal factors, such as Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF), because of the presumption that these factors have the most significant influence on profit-sharing that exist in the Islamic banking system. This study aims to determine the effects of Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) variables on Mudharabah Deposits of PT Bank Syariah Mandiri, both partially and simultaneously for the 2011-2017 period. The sample used in this study is PT Bank Syariah Mandiri in Indonesia by using multiple linear regression analysis which is processed using SPSS (Statistical Product Services and Solutions) software version 24. The results of this study state that FDR has a negative effect on profit sharing of Mudharabah Deposits, while NPF has a positive influence on the profit sharing of Mudharabah Deposits. These results also indicate that simultaneously the Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) variables have a significant influence on the profit sharing of PT Bank Syariah Mandiri Mudharabah Deposits for the period 2011-2017. This is supported by the results of the coefficient of determination. The coefficient is 0.673 or 67.3% of profit sharing of the Mudharabah Deposits are influenced by the FDR and NPF variables, and the remaining 32.7% is influenced by other variables not used in this research model.</em>


Solusi ◽  
2021 ◽  
Vol 19 (2) ◽  
Author(s):  
Muryanto Agus Nuswantoro

<p><strong>Abstrak</strong> : Penelitian ini dilatarbelakangi oleh tingkat kedisiplinan karyawan BPR Arto Moro Semarang belum berada dalam tataran optimal. Tujuan penelitian ini adalah untuk menganalisis pengaruh dukungan organisasi, budaya organisasi terhadap <em>employee engagement </em>yang berimplementasi pada loyalitas kerjadi BPR Arto Moro Semarang. Jumlah sampel dalam penelitian ini 102 responden, menggunakan teknik sensus dimana seluruh karyawan 102 diambil sebagai sampel penelitian. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian diperoleh : pengaruh positif dan signifikan antara dukungan organisasi terhadap <em>Employee Engagement </em>karyawan, pengaruh positif dan signifikan antara budaya organisasi terhadap <em>Employee Engagement </em>karyawan, pengaruh positif dan signifikan antara dukungan organisasi terhadap loyalitas kerja karyawan, pengaruh positif dan signifikan antara budaya organisasi terhadap loyalitas kerja karyawan, pengaruh positif dan signifikan antara <em>Employee Engagement </em>terhadap loyalitas kerja karyawan. Koefisien determinasi (R<sup>2</sup>) sebesar 0,63 yang berarti dukungan organisasi, budaya organisasi dan <em>Employee Engagement</em> berpengaruh sebesar 63% terhadap loyalitas kerja karyawan, sedangkan sisanya 37% dipengaruhi oleh faktor yang lain.</p><p>Kata Kunci : Dukungan organisasi, budaya organisasi, <em>Employee Engagement, </em>loyalitas kerja.</p><p><strong>Abstract</strong> : This research is motivated by the level of discipline of employees of BPR Arto Moro Semarang not yet at an optimal level. The purpose of this study was to analyze the effect of organizational support, organizational culture on employee engagement which implements work loyalty at BPR Arto Moro Semarang. The number of samples in this study were 102 respondents, using a census technique where all 102 employees were taken as the research sample. The analysis used in this study is multiple linear regression analysis. The results obtained: positive and significant influence between organizational support on employee employee engagement, positive and significant influence between organizational culture on employee employee engagement, positive and significant influence between organizational support on employee job loyalty, positive and significant influence between organizational culture and loyalty. Employee work, positive and significant influence between Employee Engagement on employee job loyalty. The coefficient of determination (R2) is 0.63 which means that organizational support, organizational culture and Employee Engagement have an effect of 63% on employee job loyalty, while the remaining 37% is influenced by other factors.</p><p>Keywords: Organizational support, organizational culture, Employee Engagement, work loyalty.</p>


2021 ◽  
Vol 2 (1) ◽  
pp. 20-34
Author(s):  
Ika Rakhmalina

This research entitled The Effect of Competence, Motivation and Organizational Commitment on Employee Performance of PT. Thamrin Brothers A. Rivai Palembang. The results of hypothesis testing through the F test (Simultaneous) using a confidence level of 90%, show that there is a significant influence of competence, motivation and organizational commitment together on the performance of the employees of PT. Thamrin Brothers A. Rivai Palembang. Quantitative analysis model using multiple linear regression analysis tools. The results of hypothesis testing through the t test (partial) show that there is a partially significant effect of competence on employee performance, there is a partially significant influence of motivation on employee performance and there is a partially significant effect of organizational commitment on the performance of employees of PT. Thamrin Brothers A. Rivai Palembang. The coefficient of determination test results prove that competence, motivation, and organizational commitment are able to contribute 91.0% in explaining changes that occur in employee performance. The researcher gave the first suggestion that PT. Thamrin Brothers A. Rivai Palembang, is expected to improve competence so that employees can optimally achieve a company goal including knowledge, understanding, abilities, values, attitudes, and interests. Second, leaders are expected to improve motivation to improve things including: work environment, fair and competitive wages, incentives and a sense of security at work. Third, leadership is expected to increase organizational commitment by including: justice and support, shared values, trust, organizational understanding, and employee involvement.


2021 ◽  
Vol 5 (1) ◽  
pp. 76-87
Author(s):  
Alya Lena ◽  
M. Nurrasyidini ◽  
Daram Heriansyah

 The purpose of This study is to study the effect of accounting knowledge, auditor experience, auditor independence, and auditor integrity on audit quality in East Jakarta public accounting firms. The method used in this research is quantitative method, where the variables studied are accounting knowledge, auditor experience, auditor independence and auditor integrity as independent variables and Audit Quality as the dependent variable. The population used in this study were all public accounting firms registered in the East Jakarta area. The sample selection technique used purposive sampling and the data were collected using a questionnaire and processed using SPSS software. Data processing and analysis techniques used in this study are accounting analysis, descriptive statistical analysis, data quality test, multiple linear regression analysis, classical assumption test, hypothesis testing and coefficient of determination. The results of the study show that Accounting Knowledge, Auditor Experience, Auditor Independence, and Auditor Integrity have an influence on the dependent variable (Audit Quality).


2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Tamrin Meda ◽  
Ririn Indraswari

This study aimed to identify and analyze the influence factors directive leadership style, consultation, participation and delegation affect the performance of employees in Class I Navigation District Office Directorate General of Sea Transportation Makassar. Which serve as a target population of this study are parties related to the performance of Class I Navigation District Office Directorate General of Sea Transportation Makassar, some 50 people and all the respondents using multiple linear regression analysis model. The results of this study indicate that all variables, namely factor directive leadership style, consultation, participation and delegation has a positive and significant influence on the performance of employees simultaneously on Class I Navigation District Office Directorate General of Sea Transportation Makassar. In Partial found that the factor of leadership style that delegates have no significant influence on the performance of employees in Class I Navigation District Office Directorate General of Sea Transportation Makassar. Based on these findings, the authors suggest that the Class I Navigation District Office Director General of Sea Transportation Makassar to pay more attention to factors that can push the performance such as the provision of creative freedom and motivation to better stimulate employees to work better     Penelitian ini bertujuan mengetahui dan menganalisis pengaruh factor gaya kepemimpinan direktif, konsultasi, partisipasi dan delegasi berpengaruh terhadap kinerja pegawai pada Kantor Distrik Navigasi Kelas I Makassar Ditjen Perhubungan Laut. Populasi yang dijadikan sebagai target penelitian ini adalah pihak-pihak yang terkait dengan kinerja pada Kantor Distrik Navigasi Kelas I Makassar Ditjen Perhubungan Laut, sejumlah 50 orang dan seluruhnya menjadi responden dengan menggunakan model analisis regresi liniear berganda. Hasil penelitian ini menunjukkan bahwa semua variable, yakni factor gaya kepemimpinan direktif, konsultasi, partisipasi dan delegasi memiliki pengaruh yang positif dan signifikan secara simultan terhadap kinerja pegawai pada Kantor Distrik Navigasi Kelas I Makassar Ditjen Perhubungan Laut. Sedang secara parisial ditemukan bahwa faktor gaya kepemimpinan delegasi yang memiliki pengaruh tidak signifikan terhadap kinerja pegawai pada Kantor Distrik Navigasi Kelas I Makassar Ditjen Perhubungan Laut. Berdasarkan hasil penelitian tersebut, penulis menyarankan agar pada Kantor Distrik Navigasi Kelas I Makassar Ditjen Perhubungan Laut dapat lebih memperhatikan factor yang dapat mendorong kinerja seperti pemberian kebebasan berkreasi dan motivasi agar dapat lebih merangsang pegawai untuk bekerja lebih baik lagi


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