scholarly journals Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Khusus terhadap Belanja Daerah di Kota Banda Aceh

2019 ◽  
Vol 10 (1) ◽  
Author(s):  
Fanny Nailufar ◽  
Sufitrayati Sufitrayati
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Government Revenue ◽  
Analysis Method ◽  
Local Revenue ◽  
The Government ◽  
The City ◽  
Positive Effect ◽  
Banda Aceh

The purpose of this study was to determine the effect of Local Revenue and Special Allocation Funds on Regional Expenditures in the city of Banda Aceh from 2010-2015. The data used in this study was secondary data, which was obtained from financial statements for the financial year ending on December 31, 2010 to 2015, which was obtained directly from the DPKAD of Banda Aceh City. The data analysis method used was multiple linear regression. The results of this study indicated that Regional Original Income and Special Allocation Funds simultaneously influence Regional Expenditures in the city of Banda Aceh in the period 2010-2015. Local revenue had a positive effect on regional expenditure with an influence of 306.4%. The special allocation funds had a positive effect on regional expenditure with an influence of 1365.6%. Suggestions for further research are expected to include other factors that are thought to influence regional spending such as general allocation funds. From the results of this study, it is expected that the Regional Original Revenues can increase, the government of the City of Banda Aceh is expected to increase the collection of Regional Taxes, Regional Retributions and other legitimate PAD (Original Local Government Revenue) intensively and actively up to a percentage of 100%.

PENGARUH HARI RAYA IDUL IDUL FITRI TERHADAP INFLASI KOTA TASIKMALAYA

2019 ◽  
Vol 2 (1) ◽  
pp. 63
Author(s):  
Mustanginah Milatu
Keyword(s):  
Economic Growth ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Economic Indicator ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Goods And Services ◽  
The Government ◽  
The City ◽  
Positive Effect

Every time there is a celebration of Eid al-Fitr in our society, at that time the demand for goods and services increases. This phenomenon, if it is not balanced with adequate supply, will cause a significant increase in the prices of goods and services. The increase can occur before or after. The phenomenon of rising prices of goods and services in general is called inflation. Inflation is a very important economic indicator. Low and stable inflation will be a stimulator of economic growth. The purpose of this study was to determine the effect of Eid al-Fitr on inflation in the City of Tasikmalaya so that it is expected to help the government in determining policies related to price control. This study uses a simple linear regression analysis method with the variable to be studied is Eid al-Fitr. The data used is secondary data from the Central Statistics Agency (BPS) in 2010-2017. The results of this study indicate that Eid al-Fitr has a positive effect on inflation in the City of Tasikmalaya, the magnitude of the effect is 8.7 percent.

Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

scholarly journals Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

2020 ◽  
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The City

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

scholarly journals Pengaruh Sanksi Administrasi Dan Surat Paksa Terhadap Optimalisasi Pencairan Tunggakan Pajak Pada KPP Pratama Makassar Utara

2019 ◽  
Vol 4 (2) ◽  
pp. 260-277
Author(s):  
Nuramal
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Secondary Data ◽  
Analysis Method ◽  
Regression Techniques ◽  
Administrative Sanctions ◽  
Tax Payers ◽  
Positive Effect

This study aims to determine the effect of Administrative Sanctions and Forced Letters on Optimizing Disbursement of Tax Arrears at the Pratama Tax Office North Makassar. Data collection uses secondary data obtained from the Pratama Makassar North Tax Service Office. The population is 36 tax payers and the sample is 36. The data analysis method uses multiple linear regression techniques. The results of this study indicate that administrative sanctions show a positive and significant. This means that administrative sanctions have a positive effect on optimizing the disbursement of tax arrears. The forced letter shows positive and significant. This means that forced letters have a positive and significant effect on optimizing the disbursement of tax arrears.

scholarly journals DETERMINASI DANA SYIRKAH TEMPORER TERHADAP BAGI HASIL PADA PT. BANK BRI SYARIAH

2020 ◽  
Vol 9 (2) ◽  
pp. 19
Author(s):  
Nur Aisyah ◽  
Munardi Munardi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Sharing ◽  
Regression Method ◽  
Linear Regression Method ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Data Analysis Method

This study aims to determine the effect of temporary Syirkah funds on profit-sharing rates at PT. Bank BRI Syariah. This study uses secondary data in the form of quarterly financial statements for 2012- 2018 accessed on www.bi.go.id and www.brisyariah.co.id. The data analysis method used is a simple linear regression method with the help of Eviews. The results of the study partially show that temporary Syirkah funds significantly influence profit-sharing rates at PT. BRI Syariah Bank.

scholarly journals PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018

2019 ◽  
Vol 7 (2) ◽  
pp. 121
Author(s):  
Falahuddin Falahuddin ◽  
Muchsal Mina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Analysis Method

This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.

scholarly journals THE ANALYSIS OF GENDER MAINSTREAMING POLICY ON LABOR IN BANDA ACEH CITY

2019 ◽  
Vol 6 (1) ◽  
pp. 104-120
Author(s):  
Cut Wita Ismail ◽  
Muhammad Nasir ◽  
Asmawati Asmawati
Keyword(s):  
Gender Gap ◽  
Swot Analysis ◽  
Secondary Data ◽  
Gender Disparity ◽  
Gender Mainstreaming ◽  
Double Burden ◽  
Disaggregated Data ◽  
The Government ◽  
The City ◽  
Banda Aceh

Abstract This  study aims to observe how much influence the policy of gender mainstreaming on employment in  Banda Aceh city. Employment in this study is projected as the number of workers. The scope of this research is in the government of the Banda Aceh city by using SWOT analysis method. The data collected is secondary data obtained through interviews. The results of the study show that based on swot analysis there are several threats, opportunities, challenges, and weaknesses in the implementation of gender mainstreaming policies in employment in Banda Aceh city. The disadvantages are the limited willingness to work, the double burden of women as wives or mothers, lack of socialization and training, and the absence of disaggregated data. The strength of PUG policy is the Law Regulation, one of which is Presidential Instruction No. 9 of 2000, the level of education, skills, and understanding of HR.Government of Banda Aceh city should be able to support this policy through pro-gender equality programs so that there will be no gender gap in the city of Banda Aceh and One of the efforts that can be taken by the government in dealing with the issue of gender disparity is to create gender responsive programs in the form of socialization, discussion, and others that not only involve men but also women.

scholarly journals POTENSI PAJAK BUMI DAN BANGUNGAN SEKTOR PERDESAAN DAN PERKOTAAN KOTA YOGYAKARTA DAN KONTRIBUSINYA TERHADAP KEMANDIRIAN DAERAH

2017 ◽  
Vol 2 (1) ◽  
pp. 75-90
Author(s):  
Merlinda Putri Kumoro ◽  
Alia Ariesanti
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Government Agencies ◽  
Contribution Rate ◽  
Target Setting ◽  
State Tax ◽  
The Government ◽  
Quantitative Descriptive ◽  
The City ◽  
Yogyakarta City

PBB-P2 is a type of tax in Indonesia, which in 2012 was converted into local tax from state tax. The purpose of this study was to determine the potential of the PBB-P2 in Yogyakarta, as a source of real local income (PAD), and the contribution of PBB-P2 P2 to reach the level of the region's autonomy. The object of this study is the city of Yogyakarta and the method of data analysis using quantitative descriptive. The data of this research is secondary data, which is sourced from the relevant local government agencies between 2006 until 2015. The data is processed to calculate the potential PBB-P2, and its contribution to region’s autonomy. The results of this study indicate that the target of PBB-P2 which set by the government of Yogyakarta only 24.68% of the potential, which means targeting of PBB-P2 revenue on Yogyakarta is not optimal. When compared with the realization, the revenue of the PBB-P2 only amounted to 25.56% of its potential. This result suggests that revenue of PBB-P2 has exceeded the expected targets, but still not optimal. This condition indicates that the city of Yogyakarta can increase region’s autonomy through optimization of target setting and achievement of PBB-P2 revenue because of potential PBB-P2 which can be explored. PBB-P2 contribution rate to the PAD Yogyakarta between 2006-2015 an average of 16.15%, whereas the UN contribution to the PAD-P2 between 2006-2015 an average of 3.85%.Keywords: Potensial of PBB-P2, Yogyakarta city, region’s autonomy

scholarly journals Performance of Government Expenditure in the Education and Health Sector in Banyuwangi District

2020 ◽  
Vol 5 (6) ◽  
pp. 1536-1541
Author(s):  
Inayatur Robbaniyah ◽  
Herman Cahyo Diartho ◽  
Endah Kurnia Lestari
Keyword(s):  
Data Analysis ◽  
Government Spending ◽  
Swot Analysis ◽  
Government Expenditure ◽  
Health Sector ◽  
Secondary Data ◽  
Health Indicators ◽  
Local Revenue ◽  
Education And Health ◽  
The Government

The objectives of study were to analyze the performance of government spending in the education and health sector in Banyuwangi Regency; to analyze the exciting conditions of government spending in the education and health sector in Banyuwangi Regency and to analyze the strategy of the performance budget of the government spending on education and health sector in Banyuwangi Regency. This type of research uses descriptive research. Secondary data used in this study came from relevant agencies, including the Provincial and Regency / City Statistics Agency, the Office of Education, Bapeda and other relevant agencies. Data analysis method uses logframe matrix and SWOT analysis. Based on the results of data analysis, it can be concluded the following things: 1) the performance of government spending in the education sector and the health sector in Banyuwangi has experienced based on the achievement of education and health indicators that have exceeded the target set; 2) Exciting Conditions of Government Expenditure in the Education and Health Sector in Banyuwangi Regency are explained by changes in the design of the Banyuwangi Regency government logframe with the design of government spending based on work programs in the education and health sector; 3) government strategies include efforts to mobilize local revenue sources that arise as a result of increased economic activity as well as from various investment programs that have been implemented to improve the education and health sectors

scholarly journals Sub Sektor Pariwisata terhadap Pembangunan Daerah di Kabupaten Lumajang

2019 ◽  
Vol 9 (1) ◽  
pp. 51-56
Author(s):  
Herman Diartho Cahyo
Keyword(s):  
Time Series ◽  
Data Analysis ◽  
Time Series Data ◽  
Secondary Data ◽  
Series Data ◽  
Analysis Method ◽  
Local Revenue ◽  
Descriptive Research ◽  
Data Analysis Method ◽  
Tourism Sector

This research is a Descriptive research which aims to find out how much the level of labor elasticity of tourism subsector in Lumajnag regency, to know contribution of tourism subsector to local revenue (PAD) in Lumajang Regency, and to know the growth of labor absorption in tourism sector in Lumajang regency. The type of data used in this research is secondary data in the form of time series data with the object of research on the tourism subsector in Lumajang District and data obtained from the Department of Tourism, Department of Manpower and Dinas revenue Lumajang District in 2011-2017. Data analysis method used in this research is elasticity and proportion analysis. The results of this study indicate that the ability of the tourism subsector is not much in the absorption of labor that is equal to -1.49 percent of the number of workers who have worked or categorized as inelastic. In addition, the tourism subsector also did not contribute a considerable amount during the period of 2011-2017 to the Regional Original Income of Lumajang Regency which averaged only 1.41 percent. Overall contribution or contribution given by the tourism sector from year to year during the period 2011-2017 tends to decrease.

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