scholarly journals PENGARUH PERENCANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN DI LINGKUNGAN INIVERSITAS SAM RATULANGI

2019 ◽  
Vol 20 (2) ◽  
pp. 1
Author(s):  
Wieske Anneleen Ratag ◽  
Anderson G. Kumenaung ◽  
Daisy S.M. Engka
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Capital Expenditure ◽  
Capital Expenditures ◽  
Allocation Of Resources ◽  
Planning Tool ◽  
Research Results ◽  
Analysis Technique

ABSTRAK Penganggaran merupakan suatu unsur atau bagian penting dalam sebuah perencanaan yang dibuat suatu entitas melalui tahap formulasi strategis terhadap alokasi sumber daya sebagai upaya pencapaian tujuan yang tergambar dalam visi  dan misi suatu organisasi atau perusahaan. Anggaran dapat digunakan sebagai alat perencanaan biaya dan pendapatan, komunikasi, motivasi, serta sebagai alat pengendali bagi atasan (superior) kepada bawahannya (subordinates). Perencanaan menjadi faktor yang mempengaruhi serapan anggaran karena masih adanya anggapan bahwa tidak semua anggaran yang diusulkan akan disetujui, sehingga anggaran yang diusulkan lebih besar dari yang dibutuhkan tanpa memperhatikan kebutuhan riil di lapangan dan kemudahan dalam implementasinya. Tujuan dari penelitian ini untuk menganalisis bagaimana pengaruh belanja pegawai, belanja barang dan belanja modal terhadap penyerapan anggaran DIPA. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitan menunjukan bahwa anggaran belanja pegawai berpengaruh positif dan signifikan secara statistik terhadap penyerapan anggaran DIPA. Begitu juga dengan belanja barang yang berpengaruh positif  dan signifikan terhadap penyerapan anggaran DIPA. Belanja modal berpengaruh positif dan signifikan terhadap penyerapan anggaran DIPA Kata Kunci: Belanja Pegawai, Belanja Barang, Belanja Modal dan Anggaran DIPA  ABSTRACT Budgeting is an important element or part of a plan made by an entity through the stage of strategic formulation of the allocation of resources as an effort to achieve the goals reflected in the vision and mission of an organization or company. The budget can be used as a cost and income planning tool, communication, motivation, and as a controlling tool for superiors (superior) to subordinates (subordinates). Planning is a factor that influences budget absorption because there is still an assumption that not all proposed budgets will be approved, so that the proposed budget is bigger than needed without regard to real needs in the field and ease of implementation. The purpose of this study is to analyze how the influence of employee spending, goods expenditure and capital expenditure on the absorption of the DIPA budget. The analysis technique used is multiple regression analysis. The research results show that the employee budget has a positive and statistically significant effect on the absorption of the DIPA budget. Likewise, the expenditure of goods has a positive and significant effect on the absorption of the DIPA budget. Capital expenditure has a positive and significant effect on the absorption of the DIPA budget Keywords: Employee Expenditures, Goods Expenditures, Capital Expenditures and DIPA Budget

Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Belanja Modal Di D.I Yogyakarta Tahun 2012-2016

2018 ◽  
Vol 26 (2) ◽  
pp. 195-209
Author(s):  
Riska Rahmawati ◽  
Achmad Tjahjono
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Capital Expenditure ◽  
T Test ◽  
Capital Expenditures ◽  
F Test ◽  
Determination Coefficient ◽  
Sample Data

This study aims to determine the effect of Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds on the allocation of Capital Expenditures in DI Yogyakarta Region consisting of five Regencies / Cities for the period of 2012-2016. This study is analyzing the variable X against variable Y. Design The study was compiled based on APBD data in the Realization of DI Yogyakarta Regional Revenues and Expenditures in 2012-2016 taken from BPS DI Yogyakarta with a sample data on Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds, and Capital Expenditures. The variables used are Local Tax (X1), Regional Retribution (X2), General Allocation Fund (X3), Special Allocation Fund (X4), and Capital Expenditure (Y). The analysis for testing in this study used SPSS.20, the techniques used were Multiple Regression Analysis, T Test, F Test, and Determination Coefficient Test. The results of this study indicate that partially Regional Levies and Special Allocation Funds do not have a significant effect on Capital Expenditures, while Regional Taxes and Special Allocation Funds have an influence on Capital Expenditures, simultaneously Regional Taxes, Regional Retribution, General Allocation Funds, and Allocation Funds Specifically has a significant influence on Capital Expenditures. The magnitude of the influence of Regional Taxes, Regional Retibusi, General Allocation Funds, and Special Allocation Funds on Capital Expenditures is 77.8% while the remaining 22.2% is explained by other factors.

scholarly journals PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL di D.I YOGYAKARTA TAHUN 2012-2016

2018 ◽  
Vol 26 (2) ◽  
pp. 195-209
Author(s):  
Riska Rahmawati ◽  
Achmad Tjahjono
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Capital Expenditure ◽  
T Test ◽  
Capital Expenditures ◽  
F Test ◽  
Determination Coefficient ◽  
Sample Data

This study aims to determine the effect of Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds on the allocation of Capital Expenditures in DI Yogyakarta Region consisting of five Regencies / Cities for the period of 2012-2016. This study is analyzing the variable X against variable Y. Design The study was compiled based on APBD data in the Realization of DI Yogyakarta Regional Revenues and Expenditures in 2012-2016 taken from BPS DI Yogyakarta with a sample data on Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds, and Capital Expenditures. The variables used are Local Tax (X1), Regional Retribution (X2), General Allocation Fund (X3), Special Allocation Fund (X4), and Capital Expenditure (Y). The analysis for testing in this study used SPSS.20, the techniques used were Multiple Regression Analysis, T Test, F Test, and Determination Coefficient Test. The results of this study indicate that partially Regional Levies and Special  Allocation Funds do not have a significant effect on Capital Expenditures, while Regional Taxes and Special Allocation Funds have an influence on Capital Expenditures, simultaneously Regional Taxes, Regional Retribution, General Allocation Funds, and Allocation Funds Specifically has a significant influence on Capital Expenditures. The magnitude of the influence of Regional Taxes, Regional Retibusi, General Allocation Funds, and Special Allocation Funds on Capital Expenditures is 77.8% while the remaining 22.2% is explained by other factors.

PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA KOPILOKA 3.0 PALEMBANG TAHUN 2021

2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Work Motivation ◽  
Employee Performance ◽  
Independent Variables ◽  
Analysis Technique ◽  
Level Of Training ◽  
Positive Effect

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.

scholarly journals Factors that affect employee motivation at Bentre Import Export Joint- stock Corporation (Betrimex)

2020 ◽  
Vol 5 (1) ◽  
pp. first
Author(s):  
Huỳnh Thanh Tú ◽  
Ung Hoàng Khang
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Working Conditions ◽  
Work Performance ◽  
Employee Motivation ◽  
Factors Affecting ◽  
Research Results ◽  
Exploratory Data ◽  
Stock Corporation

The research on factors that affect employee motivation at Bentre Import Export Joint- stock Corporation (Betrimex) has special significance in motivating employees, attracting and retaining talent, thereby helping the Corporation improve work performance. During the research, 300 employees working at Betrimex were surveyed and 250 employees with valid answer sheets were selected, survey data was processed with the SPSS software and the research model through scale reliability analysis, exploratory data analysis, correlation analysis and multiple regression analysis was tested. The research results have shown 07 factors affecting employee motivation at Betrimex, measured through 37 observed variables and including the pay, bonuses, benefits, allowances, working conditions, relationships with colleagues and relationships with superiors. Where the pay (b = 0.403) is the factor that has the most powerful influence on employee motivation and working conditions (b = 0.171) have the least influence on employee motivation. The results of multiple regression analysis have also showed that the adjusted R2 is 0.732. Thus, 07 independent variables can explain 73.2% of the variations of the dependent variables. Also, the research results have tremendous implications for developing strategies and plans for human resources development of Betrimex in the future.

scholarly journals Pengaruh Partisipasi Anggaran, Informasi Asimetris Dan Budget Emphasis Terhadap Slack Anggaran

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (3) ◽  
Author(s):  
Elsa Meirina
Keyword(s):  
Regression Analysis ◽  
Asymmetric Information ◽  
Performance Measurement ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Data Sources ◽  
Allocation Of Resources ◽  
Budgetary Slack ◽  
West Sumatra ◽  
Budgetary Participation

Budget slack is a behavior of individuals and organizations in preparing budgets even more so if the budget is used as a basis for performance measurement. The occurrence of a budget slack, namely budgetary slack will make the performance look better in the eyes of superiors if they can achieve the budget goals. Budgetary slacks are often used to overcome uncertainties predicting the future and the allocation of resources will be carried out based on the projected budget costs, so that slack makes flexible. Budgetary participation, asymmetric information, and budget emphasis are factors that influence the occurrence of budget slack. The study was conducted at the Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) of West Sumatra with a total of 50 respondents consisting of heads of departments, heads of fields, sub-sections, and other employees related to the budget. Data sources in this study are questionnaires that use multiple regression analysis. The results of the research that have been conducted show that asymmetric information affects the occurrence of budget slack. Information owned by subordinates or superiors is the basis for setting the markup level on the budget.

scholarly journals Pengaruh Segmentasi Pasar dan Positioning Terhadap Keputusan Pembelian Simcard Axis di Kota Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 822
Author(s):  
Gita Remeo Nensi ◽  
Rose Rahmidani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Market Segmentation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purchase Decision ◽  
Analysis Technique

This study aims to determine how much influence the market segmentation and positioning to purchase decision of the simcard Axis in Padang city. This type of research is causative. The population in this study were peoples in Padag city. The sample were takrn using Cochran formula with 100 respondents. This sampling technique used is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 24.00. The results of this study indicate that: 1) Market segmentation has a positive significant effect on decision purchase simcard Axis in Padang city. 2) Positioning has a positive significant effect on decision purchase simcard  Axis in Padang city.  Keyword: market segmentation simcard axis, positioning simcard axis, purchase decision simcard axis

scholarly journals Standardization The Effect of Parent’s Social Demographic Conditions on Working Hours among Child Labors in Makassar City

2019 ◽  
Vol 8 (2) ◽  
pp. 127
Author(s):  
Lisa Nursita ◽  
Andi Tenri Lawa Putri
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Working Hours ◽  
Psychological States ◽  
Daily Routines ◽  
Analysis Technique ◽  
Social Demographic ◽  
Working Hour

A long working hour will negate child’s Physical and Psychological states. For this reason, it is paramount to investigate the surrounding factors which may affect the working hours among child labors. The finding potentially bring information to stakeholders and authorities which later may assist them in taking the best decision to deal with child labors and further reduce the working hours. This study aimed to investigate the effect of the household education, income, parents’ age, and number of dependents on the child’s working hour in Makassar City. The data were collected from 100 respondents using survey and the data were analyzed with multiple regression analysis technique. The results found that the parent’s education and income negatively and significantly predicted working hours among child labors. Thus, this study suggested that the authorities should reduce the poverty so the families do not further employ their children to support their financial needs. The authorities should also empower the community to shift the child’s daily routines from working to schooling.

Determinan Risk Taking Bank Perkreditan Rakyat Di Daerah Istimewa Yogyakarta

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Risal Rinofah
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Risk Taking ◽  
Ownership Concentration ◽  
Risk Level ◽  
Income Diversification ◽  
Economy Growth ◽  
Analysis Technique

The purpose of this research is to test the efficiency, diversification and ownership concentration on risk level of BPR banks in DIY. BPR is chosen because it has a closed relationship with SMEs due to its main functions on the micro economy growth through credit channeling.Research data on 26 BPR during 2012-2016 were tested using multiple regression analysis technique. The test concludes only the efficiency proven to affect the risk of BPR banks. While the level of income diversification and ownership concentration has no effect.Keywords: efficiency, diversification and concentration of ownership to the level risk

Multiple Regression Analysis of Complex Judgments

1973 ◽  
Vol 36 (3) ◽  
pp. 723-731 ◽  
Author(s):  
Douglas A. Steane ◽  
Robert D. Hoge
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Decision Situation ◽  
Judgment Analysis ◽  
Independent Variables ◽  
Amount Of Information ◽  
Instructional Set ◽  
Analysis Technique ◽  
Complex Decision

An experiment dealing with behavior within a complex decision situation is described. The independent variables were level of information and instructional set. Two levels of information differed in terms of the number of attributes used to describe the stimuli, while two sets of instructions differed with respect to the presence or absence of a rule regarding the processing of the information. Data were analyzed in terms of the Judgment Analysis technique. Both consistency of judgments and the nature of policies were significantly affected by the level of information and instructional set. Utilization of amount of information was affected only by level of information. The Judgment Analysis technique proved successful as an aid in analyzing judgments within the complex decision situation.

scholarly journals Analisis Pengaruh Positioning Daya Tarik Wisata Terhadap Keputusan Wisatawan Untuk Berkunjung Di Objek Wisata Kebun Raya Unmul Samarinda

2019 ◽  
Vol 1 (2) ◽  
pp. 19-27
Author(s):  
Rinto Dwiatmojo ◽  
Isransyah Nur
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Botanical Garden ◽  
Research Results ◽  
Botanical Gardens ◽  
Simultaneous Influence ◽  
Dominant Influence

This study aims to determine whether the positioning variable has a partial and simultaneous influence on tourists' decision to visit the Samarinda Unmul Botanical Garden? Which is the most dominant influence on the decision of tourists visiting the Botanical Gardens Unmul Samarinda? This study uses a Multiple Regression analysis to analyze research results. Ha accepted that there is an influence between the experimental concept on tourists' decision to visit. Thi's evidenced by the value of tcount> t table (3.049> 1.661), the significance is less than 0.05 (0.003).

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