scholarly journals EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH SULAWESI UTARA TAHUN 2012 – 2018

2019 ◽  
Vol 19 (9) ◽  
Author(s):  
John Wesly Koilam ◽  
Anderson G. Kumenaung ◽  
Debby Ch. Rotinsulu
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Financial Efficiency ◽  
Regional Finance ◽  
The North ◽  
North Sulawesi ◽  
Analysis Technique ◽  
Lm Test ◽  
Efficient Level ◽  
The Relationship

ABSTRAKPenelitian ini bertujuan untuk menganalisis sejauh mana tingkat efektivitas dan efisiensi keuangan daerah Provinsi Sulawesi Utara. Data yang digunakan adalah data sekunder yaitu data APBD Provinsi Sulawesi Utara periode anggaran 2012-2018. Untuk menghitung tingkat efektivitas dan efisiensi keuangan serta mengetahui keeratan hubungan antara Realisasi Pendapatan dan Realisasi Pengeluaran Tahun Anggaran 2012-2018 daerah Provinsi Sulawesi Utara. Teknik analisis yang digunakan adalah dengan menghitung Rasio Efektivitas dan Rasio Efisiensi Keuangan Daerah serta analisa korelasi (Correlation LM Test).Hasil yang didapat menunjukkan bahwa secara keseluruhan, tingkat efisiensi keuangan daerah Provinsi Sulawesi Utara selama periode 2012-2018 rata-rata adalah sebesar 96,63% atau berada pada tingkat kurang efisien. Hal ini menunjukkan bahwa pemerintah daerah masih belum efisien dalam menggunakan anggarannya. .Sementara itu, nilai rasio efektivitas keuangan daerah Provinsi Sulawesi Utara periode tahun 2012-2018.mencapai rata-rata sebesar 91,92 per tahun.Dengan demikian berarti tingkat efektivitas pengelolaan keuangan daerah di Provinsi Sulawesi Utara adalah sudah efektif, karena dari hasil perhitungan menunjukkan angka lebih dari 90%. Sehingga keeratan hubungan antara variabel belanja dan variabel pendapatan adalah 0,691 atau 69,10 %, sehingga antara variabel belanja dan variabel pendapatan mempunyai hubungan yang searah.Kata kunci: efektivitas, efisiensi, keuangan daerahABSTRACTThis study aims to analyze the extent of the regional financial effectiveness and efficiency of North Sulawesi Province. The data used are secondary data, namely the North Sulawesi Provincial Budget data for the 2012-2018 budget period. To calculate the level of effectiveness and financial efficiency and to find out the closeness of the relationship between Realization of Revenue and Realization of Expenditures for the 2012-2018 Budget Year in the North Sulawesi Province. The analysis technique used is to calculate the Effectiveness Ratio and the Regional Financial Efficiency Ratio and correlation analysis (Correlation LM Test).The results obtained showed that overall, the level of regional financial efficiency of North Sulawesi Province during the period 2012-2018 was an average of 96.63% or was at a less efficient level. This shows that the local government is still not efficient in using its budget. Meanwhile, the value of the regional financial effectiveness ratio of North Sulawesi Province for the period of 2012-2018 reached an average of 91.92 per year.Thus the level of effectiveness of regional financial management in North Sulawesi Province is already effective, because the results of the calculation show a figure of more than 90%. So that the closeness of the relationship between the shopping variable and the income variable is 0.691 or 69.10%, so that between the expenditure variable and the income variable have a unidirectional relationship. Keywords: effectiveness, efficiency, regional finance

scholarly journals Evaluasi Penerapan Sistem Akuntansi Pendapatan Pada Badan Keuangan Daerah Kota Lubuklinggau

2020 ◽  
Vol 1 (2) ◽  
pp. 30-49
Author(s):  
Miki Indika ◽  
Abdika Jaya ◽  
Novi Septianah
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Accounting System ◽  
Accounting Systems ◽  
Regional Finance ◽  
Analysis Technique ◽  
Operational Variables ◽  
Income Accounting

The aim of this study is to evaluate the application of an income accounting system to the Regional Finance Body of Lubuklinggau City. It is descriptive research; this research is not intended to test hypotheses but only systematically describes the facts, situations, and activities of the accounting system of income in the Regional Finance Agency of the City of Lubuklinggau. Operational variables of this study are income accounting systems with related party indicators, related documents, and accounting systems and procedures. Secondary data is in the form of body profiles and reports on the realization of regional revenue and expenditure budgets. The data analysis technique used descriptive analysis. The results of the study showed that the income accounting system at the Lubuklinggau City Regional Finance Body for related parties is not appropriate with Government Regulation Number 71 of 2010, PERMENDAGRI Number 64 of 2013, and Regulation of Lubuklinggau Mayor, Number 63 of 2016 and Regulation Lubuklinggau Mayor Number 32 of 2012.It had been already referring to Government Regulation Number 71 of 2010 concerning Regional Financial Management Guidelines, and for related documents and systems and procedures for accounting income in accordance with Government Regulation Number 71 of 2010, PERMENDAGRI Number 64 of 2013, Regulation of Mayor of Lubuklinggau Number 63 of 2016 and Regulation of Mayor Lubuklinggau Number 32 of 2012.

scholarly journals The Influence of Social Media Against Interest in Buying Kopilogi Products

2021 ◽  
Vol 3 (1) ◽  
pp. 75-83
Author(s):  
Salma Fitri Nurfauziah ◽  
Nizar Alam Hamdani
Keyword(s):  
Social Media ◽  
Secondary Data ◽  
Measurement Scale ◽  
Primary Data ◽  
Interval Scale ◽  
Online Questionnaire ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
Strongly Agree ◽  
The Relationship

This study discusses the influence of social media on interest in buying copilogy products. The relationship used in this study is a causal relationship with 60 Garut domiciled consumer respondents who have already tried their products. The data analysis technique used is simple regression with the application of SPSS 20. The measurement scale used by researchers is the interval scale. This study uses primary data and secondary data obtained from books, journals, literature, scientific works from the internet with relevant sources. The primary data collection technique in this study is an online questionnaire that contains a number of structured statements given to respondents through Google forms and respondents provide answers based on a Likert scale of 1-5, starting from 1 (strongly disagree) to 5 (strongly agree). The conclusion of this research is the significant effect between the influence of Social Media on Kopilogi Buy Interest.

scholarly journals Analisis Sub Sektor Perkebunan Pala di Provinsi Sulawesi Utara

2016 ◽  
Vol 12 (1) ◽  
pp. 67
Author(s):  
Soraya ., Pangalima ◽  
Caroline B.D. Pakasi ◽  
Noortje M. Benu
Keyword(s):  
Secondary Data ◽  
Positive Group ◽  
Research Results ◽  
The North ◽  
North Sulawesi ◽  
A Value ◽  
Group Ii

The purpose of this research is to analyze the nutmeg plantation sub sector in North Sulawesi Province. These research ongoing 3 month begun from August 2015 until October 2015, starting from the pre-preparation until the preparation of research results. The examination took place in the Province of North Sulawesi. The data using in this research i.e. secondary data. Secondary data gained from the land of North Sulawesi province, to observe the production of Nutmeg in North Sulawesi province and sampling in two locations as largest nutmeg producing in North Sulawesi province knowing as Sitaro Islands Regency and North Minahasa Regency. Data examination in research using analysis of LQ (Location Quotion) and analysis of Shift Share.The results of research showing that LQ nutmeg commodity in the North Minahasa Regency in 2010-2014 > LQ value is 1, the value of Proportional Shift and Differential Shift Nutmeg commodity in North Minahasa Regency is located in Group II (Proportional Shift negative and Differential Shift positive) group that is growing (developing). nutmeg LQ of Sitaro Islands Regency in 2010-2014 LQ value nutmeg Commodity has a value > 1. Based on the value of Proportional Shift and Differential Shift Nutmeg commodity in the North Minahasa Regency is a group II (Proportional Shift negative and Differential Shift positive) group that is growing (developing).

scholarly journals Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 13 (2) ◽  
pp. 283-299
Author(s):  
Kimberli Kimberli ◽  
Budi Kurniawan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Company Growth ◽  
The Relationship ◽  
Profitability Ratios

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

scholarly journals Prosedur Pengelolaan Keuangan pada Dinas Pemuda, Olahraga, Kebudayaan dan Pariwisata Kabupaten Kapuas

2019 ◽  
Vol 3 (1) ◽  
pp. 1-11
Author(s):  
Vivi Pancasari Kusumawardani
Keyword(s):  
Financial Management ◽  
Youth Sports ◽  
Secondary Data ◽  
District Office ◽  
Sports Culture ◽  
Management Procedure ◽  
Analysis Technique ◽  
Management Procedures ◽  
Data Collection Technique ◽  
District Culture

This study aims to determine the procedure for managing financial statements at the Kapuas District Office of Youth, Sports, Culture and Tourism.The data used in this study are documentary data, while the data sources used are secondary data with data collection technique in the form of documentation technique, namely collecting written material in the form of data obtained from the Finance Department of the Department of Youth, Sports, Culture and Tourism Kapuas Year 2015 and 2016. Data analysis technique use qualitative analysis technique.The results showed that: (1) the Kapuas District Youth, Sports, Culture and Tourism Office had financial management procedures as a guideline governing the financial management process that covered all financial aspects managed by the Kapuas District Culture, Youth and Sports Service. (2) In the financial management procedure owned by the Department of Youth, Sports, Culture and Tourism of the Kapuas Regency, it has complied with government regulations stipulated in the Minister of Home Affairs Regulation Number 13 of 2006.

scholarly journals Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan WPOP Dengan Preferensi Resiko Sebagai Variabel Pemoderasi

2019 ◽  
pp. 109
Author(s):  
Putu Devi Ayu Utari ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Tax Compliance ◽  
Risk Preference ◽  
The North ◽  
Analysis Technique ◽  
Minimum Number ◽  
Questionnaire Method ◽  
Relationship Of ◽  
The Relationship

Badung Utara, Badung Utara, Badung Utara. To find out whether the preference must be able to moderate the relationship between understanding of tax regulations on individual taxpayer regulations in the North Badung region. The minimum number of samples used in the study were 100 (one hundred) individual taxpayers at North Badung KPP Pratama. This study uses the accidential sampling method. The method of data collection uses the questionnaire method. The data analysis technique used is Moderated Regression Analysis (MRA). The results obtained related to understanding tax regulations, positive and significant to taxpayer obligations, as well as risk preferences can moderate the relationship of understanding tax regulations with taxpayer assistance. Keywords: Understanding of Taxes, Tax Compliance, Risk Preference.

scholarly journals Perencanaan Pengelolaan Keuangan Desa (Studi Kasus Pada Desa Tembokrejo Kecamatan Gumukmas Kabupaten Jember)

2021 ◽  
Vol 1 (1) ◽  
pp. 45-53
Author(s):  
Putri Izatul Azwa Amalia ◽  
Endro Sugiartono
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Secondary Data ◽  
Management Plan ◽  
Primary Data ◽  
Management Planning ◽  
Study Approach ◽  
Analysis Technique ◽  
Management Plans ◽  
The Village

This study aims to explain the financial management planning of Tembokrejo Village, as well as analyze its suitability then provide an overview of the flowchart of village financial management planning according to Permendagri Number 20 of 2018. This research is a type of qualitative research with a case study approach using primary data and data. secondary data collection procedures, namely observation, interviews, and documentation. And the data analysis technique is a comparative analysis which tests the validity of the data using the triangulation technique. Then the activities in data analysis are data reduction, data presentation, and drawing conclusions and verification. The results of this study indicate that the financial management plan of Tembokrejo Village is in accordance with the village financial management plan according to Permendagri Number 20 of 2018, due to the presence of village assistants who help in the process of preparing village financial management planning. Therefore, a flowchart was designed, which could be used as a guide to assist village officials in the process of preparing village financial management plans independently. Keywords: Village Financial Management Planning

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 362-371
Author(s):  
Fajar Maulana ◽  
Wida Fadhlia
Keyword(s):  
Financial Management ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Unit Of Analysis ◽  
Independent Variables ◽  
Local Revenue ◽  
Analysis Technique ◽  
Simultaneous Testing ◽  
Aceh Province

This study aims to examine the effect of Local Revenue, Special Allocation Funds, and Area Size on Capital Expenditures. The data used in this study are secondary data obtained from the Aceh Financial Management Agency. The unit of analysis in this study is the 2014-2018 Regency/City Budget Realization Report. The sample in this study was Aceh Province consisting of 23 Regencies/Cities. The analysis technique used is multiple linear regression using SPSS 24. This study uses the independent variables Regional Original Revenue, Special Allocation Funds, and Area and the dependent variable Capital Expenditure. The results of this study indicate that in the simultaneous testing (F test), the variable Local Revenue, Special Allocation Funds, and Area Size have a significant effect on capital expenditure. . In the partial test, the variable of Original Regional Revenue, Special Allocation Funds, and area size affect capital expenditure.

scholarly journals BAGAIMANA DAMPAK TRANSAKSI NON TUNAI DAN INFLASI TERHADAP JUMAH UANG YANG BEREDAR

2020 ◽  
Vol 11 (1) ◽  
pp. 130-148
Author(s):  
Meilinda Nur Rasyida Fatmawati ◽  
Indah Yuliana
Keyword(s):  
Monetary Policy ◽  
Regression Analysis ◽  
Data Collection ◽  
Money Supply ◽  
Secondary Data ◽  
Electronic Money ◽  
Research Results ◽  
Analysis Technique ◽  
Relationship Of ◽  
The Relationship

ABSTRAK Transaksi non tunai kini semakin banyak digunakan dalam bertransaksi. Selain lebih praktis, mudah dan cepat, transaksi non tunai memiliki pengaruh terhadap kebijakan moneter di Indonesia. Dalam kebijakan moneter, transaksi non tunai mempengaruhi tingkat jumlah uang beredar di masyarakat. Selain itu, terdapat faktor lain yang dapat mempengaruhi jumlah uang beredar yaitu inflasi. Transaksi non tunai pada penelitian ini menggunakan ATM debet, ATM kredit dan uang elektronik. Tujuan penelitian ini adalah untuk mendapatkan bukti pengaruh transaksi non tunai terhadap jumlah uang beredar di Indonesia dengan inflasi sebagai variabel moderasi selama tahun 2015- 2018. Pengumpulan data menggunakan data sekunder dan teknik analisis yang digunakan adalah uji Moderating Regression Analysis (MRA). Berdasarkan hasil penelitian yang telah dilakukan adalah transaksi non tunai memiliki pengaruh positif dan signifikan terhadap jumlah uang beredar dan inflasi mampu memperkuat hubungan transaksi non tunai terhadap jumlah uang beredar.   Kata Kunci: ATM debet. ATM kredit, uang eletronik, inflasi, jumlah uang beredar (M1)   ABSTRACT The use of Non-cash transactions in society are increasing recently. It is more practical, easy and fast, moreover non-cash transactions have an influence on monetary policy in Indonesia. In monetary policy, non-cash transactions affect the level of money supply. In addition, there are other factors that can affect the money supply, namely inflation. Non-cash transactions in this study use a debit ATM, credit ATM and electronic money. The purpose of this study is to obtain evidence of the effect of non-cash transactions on the money supply in Indonesia with inflation as a moderating variable during 2015-2018. Data collection is based on secondary data and the analysis technique used is Moderating Regression Analysis (MRA) test. This research results that non-cash transactions have a positive and significant effect on the money supply and inflation is able to strengthen the relationship of non-cash transactions and the money supply. Keywords: Debit AT, ATM credit, electronic money, inflation, money supply (M1)

scholarly journals Analisis Efektifivitas Pendapatan Asli Daerah Dalam Menilai Kinerja Badan Pengelolaan Keuangan Dan Pendapatan Daerah Kabupaten Bolaang Mongondow Selatan

2021 ◽  
Vol 1 (1) ◽  
pp. 38-45
Author(s):  
Wahyudi Rusdi ◽  
Revaldi Aliu
Keyword(s):  
Data Analysis ◽  
Quantitative Analysis ◽  
Financial Performance ◽  
Revenue Management ◽  
Trend Analysis ◽  
Secondary Data ◽  
Management Agency ◽  
Regional Finance ◽  
Data Analysis Technique ◽  
Analysis Technique

The purpose of this study was to determine the Financial Performance of South Bolaang Mongondow Regency (Bolsel) through an analysis of the effectiveness of PAD. The object of the research is the Regional Finance and Revenue Management Agency (BPKPD) of South Bolaang Mongondow Regency. The data used is secondary data from the 2017-2020 budget realization report. The data analysis technique is descriptive quantitative analysis. The results showed that the analysis of the effectiveness of PAD at the BPKPD of South Bolaang Mongondow Regency in 2017 and 2018 was quite effective, then increased to very effective in 2019 and 2020. For Trend analysis in the next 5 years, the results tend to increase, this is a very good implementation of performance. South Bolaang Mongondow Regency.

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