scholarly journals Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Modal Pemerintahan Daerah Kabupaten

2021 ◽  
Vol 1 (1) ◽  
pp. 22-28
Author(s):  
Eky Ermal Muttaqin ◽  
Warsani Purnama Sari ◽  
Pandapotan Ritonga ◽  
Dinda Fadillah

This study aims to determine the effect of regional own-source revenue and balance funds on capital expenditure in Langkat District Government. This type of research is quantitative with an associative approach. The type of data used is secondary data in the form of APBD reports obtained from the Regional Financial Management Agency and Langkat District. Data collection techniques with documentation and observation with data analysis techniques using multiple linear regression. The results showed that partially local revenue variables had significant effect on capital expenditure and balancing funds had a significant and significant effect on capital expenditure in Langkat District and simultaneously regional original income and balance funds had a positive and significant effect on capital expenditure in Langkat District.

2019 ◽  
Vol 4 (2) ◽  
pp. 260-277
Author(s):  
Nuramal

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.


Eksos ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 95-109
Author(s):  
Uyun Sundari ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.


2017 ◽  
Vol 4 (12) ◽  
pp. 937
Author(s):  
Farokhah Muzayinatun Niswah ◽  
Dina Fitrisia Septiarini

The pupose of this research is to determines the effects of own equity, assets and financing income as the factors of increase and decrease in cooperative surplus on KJKS Ben Iman Lamongan.The approach used in this study is the quantitative approach. Data analysis techniques used in this research is multiple linear regression analysis. The sampling method used in this study is purposive sampling, the sample is KJKS Ben Iman Lamongan. The author uses secondary data from monthly reports of balance sheet and the calculation surplus of operations of the period January 2014 to December 2016.The results of this study are own equity and assets partially no significant effect on the cooperative surplus distribution, financing income partially significant affect the cooperative surplus distribution and own equity, assets and financing income simultaneously affect the cooperative surplus distribution amounted to 93.13% while the rest 6,87% determined by othervariables.


2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Titi Yuli Astuti ◽  
Sunarto Sunarto

The purpose of this study was to determine (1) the level of local financial independence in the province D.I. Yogyakarta (2) the influence of the local revenue of the level of local financial independence in the province D.I. Yogyakarta, and (3) the effect of general allocation funds to the level of financial independence in the region D.I. Yogyakarta province. This research is quantitative. The population in this study is D.I. Yogyakarta province of 2008-2013. The data used in this research is secondary data. Secondary data used was obtained APBD Realization Report of DPDPK city of Yogyakarta and BPS. The data have been collected and analyzed by the method of data analysis first conducted classical assumption test before hypothesis test. Testing the hypothesis in this study using multiple linear regression t test, F test, and test the coefficient of determination. The analysis showed local revenue positive and significant impact on the level of local financial independence with 15.661 t-test results with a significant level of 0.000, t-test bigger than ttable (15.661> 2.0639, general allocation funds do not affect the level of independence the financial area, with the t-count is smaller than t-table (-0.216


2020 ◽  
Vol 17 (2) ◽  
pp. 173
Author(s):  
Arnis Syafni Yanti ◽  
Syaiful Bahri ◽  
Amini Amini

The purpose of this research is to know the influence of technical guidance, facilities and incentives to performance Bhabinkamtibmas Polres Deli Serdang. The population in this study was the entire personnel of the Bhabinkamtibmas Polres Deli Serdang amounting to 230 people. The sample is used as many as 40 personnel Bhabinkamtibmas who are the rank of Bripka. The data collection techniques in this study are documentation and questionnaire list. Data analysis techniques using multiple linear regression analyses, classical assumption Test T, Test f and coefficient of determination. Data processing in this study uses the program SPSS 22.00 for Windows Software. Based on the results of the research conducted, from a partial test of guidance to significant impact on performance. Partial testing of facilities has significant effect on performance. Incentive partial testing has significant effect on performance. Simultaneous testing of the influence of technical guidance, facilities and incentives has significant effect on performance.


2020 ◽  
Vol 3 (1) ◽  
pp. 29
Author(s):  
Abd Rijal ◽  
Samsinar Samsinar ◽  
Nurjannah Nurjannah

This research aims to determine how much influence the credit lending and interest income to profitability on KPRI-UNM. The variables in this research were the distribution of credit (X1), interest income (X2) and profitability (Y). The population included all financial statements on KPRI-UNM in Makassar city and the sample in this research was financial statements on KPRI UNM for the last three years from 2016 until 2018. Data collection techniques used documentation and interviews. Data analysis techniques used Multiple Linear Regression Analysis, T-Test, and F-Test. The results of this research showed that the distribution of credit and interest income partially and simultaneously had a significant effect on profitability


2020 ◽  
Vol 30 (3) ◽  
pp. 571
Author(s):  
Ni Kadek Indah Permata Sari ◽  
I Wayan Suartana

Advancing villages can be seen from the existence of village assistance which is increased every year and followed by an appropriate governance system in accordance with regulations or laws. However, village financial management that has not been optimal causes fraud in the field of procurement of goods and services. This study aims to examine the effect of the quality of the procurement committee, procurement ethics, procurement committee compensation, procurement systems and procedures as well as the procurement environment on fraud procurement of goods and services. The research conducted in Badung . 60 people used as respondents. Data analysis techniques used multiple linear regression. The quality of the procurement committee, procurement ethics, procurement systems and procedures have  negative effect, but the compensation of the procurement committee and the procurement environment does not affect the procurement of goods and services fraud. Keywords: Ethics and Procurement Environment, Procurement Committee Compensation, Procurement Systems and Procedures, Fraud.


GANEC SWARA ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 1018
Author(s):  
I GUSTI AYU LIA YASMITA

      The purpose of this study was to determine the effect of capital and working hours either partially or simultaneously on the income of traders in Gulingan Market, Mengwi District, Badung Regency. This research was conducted in Gulingan Market with a total sample of 80 respondents. The method used in this research is census technique. Data collection was carried out by interview, observation and documentation methods. The data analysis techniques used to solve the problems in this study were: 1) Classical Assumption Test which includes: Multicollinearity Test, Heteroscedasticity Test and Autocorrelation Test. 2) Hypothesis Testing using Multiple Linear Regression Analysis Techniques.      The results showed that capital and working hours simultaneously had a significant effect on the income of traders in Gulingan Market, Mengwi District, Badung Regency. Capital and working hours partially have a positive and significant effect on the income of traders in Gulingan Market, Mengwi District, Badung Regency.


Author(s):  
Theresia P. Wanma ◽  
Yundy Hafizrianda ◽  
Syaikhul Falah

The purpose of this study was to examine and analyze the influence of PAD, DAU, DAK and DOK on Capital Expenditures in West Papua Province in 2014-2018. This study uses secondary data, namely the budget originating from PAD, DAU, DAK and DOK which are allocated for Capital Expenditures in 12 Regencies and 1 City in West Papua Province. The analytical tool used is Multiple Linear Regression with IBM SPSS 21 application.The results of the study show that local revenue, general allocation funds and special allocation funds have no effect on capital expenditure, while the special autonomy fund has a positive and significant effect on capital expenditure. Furthermore, simultaneously PAD, DAU, DAK and DOK have no significant effect on Capital Expenditures


Author(s):  
Kadeni , Ninik Srijani

<p><em>The purpose of this study are: 1) to determine the influence of social media on student consumptive behavior; 2) to know the influence of peers against student consumptive behavior; 3) to know the influence of social media and peers against the behavior of consumer consumptive STKIP PGRI Blitar. Type of correlational research with a sample of 95. Data collection techniques using questionnaires and documentation. Data analysis techniques use multiple linear regression. The results showed 1) there is a social media influence on student consumptive behavior; 2) there is influence of association of peer to student consumptive behavior and 3) there is influence of social media and peer to student's consumptive behavior.</em></p>


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