scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN KEPULAUAN TALAUD

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Ledy Gagola ◽  
Jullie Sondakh ◽  
Jessy Warongan

Abstract. Budget is a statement regarding the estimation of the performance to be achieved during a certain period of time stated in the financial measures and expressed how much it costs to the plans made (expenses / expenditures) as well as how much and how to get money to fund the plan. Budget (APBD) is the annual local government financial policy which is based on statutory provisions in force, a number of considerations for the formulation, monitoring, control and evaluation is done. Absorption of budget revenues and expenditures significantly influence the increasing of regional economic growth. The average absorption of budget revenues and expenditures Government Talaud Islands in the year 2012-2015 was 94.03%. This study is aimed to analyze the factors that influence the absorption of budget revenues and expenditures (budget) on the Talaud Islands Government. The data used in this research were primary data. Data were collected by using questionnaires. This is a quantitative research with multiple linear regression analysis. There are five independent variables and one dependent variable. Those five independent variables are planning budget (X1), the implementation of the budget (X2), the procurement of goods and services (X3), management commitment (X4), and bureaucracy (X5). The dependent variable is the budget absorption (Y). The results show that either simultaneously or partially, budget planning, budget execution, procurement of goods and services, management commitment and bureaucratic environment positively and significantly influence the absorption of budget revenues and expenditures (budget) in the Talaud Islands Government. The magnitude of the effect of these five variables against excess absorption can be described by the coefficient of determination at 73.3% and the remaining of 26.7% is influenced by other factors excluded within this research. Keywords: Budget Planning, Budget Implementation, Procurement of Goods and Services, Commitment of Management, and Environment of Bureaucracy Abstrak. Anggaran merupakan pernyataan mengenai estimasi kinerja yang hendak dicapai selama periode waktu tertentu yang dinyatakan dalam ukuran finansial dan menyatakan berapa biaya atas rencana-rencana yang dibuat (pengeluaran/belanja) serta berapa banyak dan bagaimana caranya memperoleh uang untuk mendanai rencana tersebut. Anggaran Pendapatan dan Belanja Daerah (APBD) adalah kebijakan keuangan tahunan pemerintah daerah yang disusun berdasarkan ketentuan perundang-undangan yang berlaku, dengan berbagai pertimbangan agar penyusunan, pemantauan, pengendalian dan evaluasi mudah dilakukan. Penyerapan anggaran pendapatan dan belanja daerah memiliki pengaruh yang cukup signifikan dalam mendorong pertumbuhan ekonomi daerah. Rata-rata penyerapan anggaran pendapatan dan belanja daerah Pemerintah Kabupaten Kepulauan Talaud pada tahun 2012-2015 sebesar 94,03 %. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penyerapan anggaran pendapatan dan belanja daerah (APBD) pada Pemerintah Kabupaten Kepulauan Talaud. Sumber data yang digunakan dalam penelitian ini adalah data primer dan pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner.  Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi linear berganda. Pada penelitian ini digunakan lima variabel independen dan satu variabel dependen, lima variabel independen tersebut adalah perencanaan anggaran (X1), pelaksanaan anggaran (X2), pengadaan barang jasa (X3), komitmen manajemen (X4), lingkungan birokrasi (X5), sedangkan satu variabel dependen adalah penyerapan anggaran (Y). Hasil penelitian menunjukkan bahwa baik secara simultan maupun parsial perencanaan anggaran, pelaksanaan anggaran, pengadaan barang jasa, komitmen manajemen dan lingkungan birokrasi berpengaruh positif dan signifikan terhadap penyerapan anggaran pendapatan dan belanja daerah (APBD) Pemerintah Kabupaten Kepulauan Talaud. Besarnya pengaruh kelima variabel tersebut terhadap penyerapan anggaran yang dapat dijelaskan oleh nilai koefisien determinasi adalah sebesar 73,3% sedangkan sisanya 26,7% dipengaruhi oleh faktor lain diluar penelitian. Kata Kunci: Perencanaan Anggaran, Pelaksanaan Anggaran, Pengadaan Barang Jasa, Komitmen Manajemen, Lingkungan Birokrasi

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.


2019 ◽  
Vol 1 (1) ◽  
pp. 9-16
Author(s):  
Akbarrudin Karisma Putra

This study aims to determine how much influence both partially and simultaneously leadership, motivation and work discipline that occur in CV Kiong Ho Surabaya. This research is included in quantitative research, namely the data used in this study in the form of numbers. The sample from this study was CV Kiong Ho Surabaya employees which numbered 35 respondents. Using the disproportionate stratified random sampling model and the collected data were analyzed using multiple linear regression analysis. The independent variables used in this study are leadership, work motivation, work discipline. While the performance of CV Kiong Ho Surabaya employees is the dependent variable. This study uses primary data, namely data collection by distributing questionnaires. The results showed that the results of the F test showed that employee performance was influenced jointly by leadership, work motivation, work discipline. And the results of partial tests, independent variables consisting of leadership, work motivation, work discipline.


2020 ◽  
pp. 202-208
Author(s):  
Vania Grace Sianturi

This study aims to provide empirical evidence of the influence of unemployment and inflation for poverty. The type of data used in this study is primary data with quantitative research method using multiple linear regression analysis technique and test hypotheses processed with Eviews 10. The result of data analysis showed that unemployment and inflation has a significant impact on the poverty. Seen from coefficient of determination that unemployment and inflation for poverty affect 63.95%, while the remaining 36.05% influenced by the others thay not included in this research.


2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Hapsari Nawaningsih ◽  
Eny Kustiyah ◽  
Ida Aryati

This study aims to determine and explain the effects of both the simultaneous and partial quality of tertiary institutions, locations and costs on college decisions at IAIN Surakarta. Type of quantitative research, the source of the data comes from respondents (Primary Data) and from Surakarta IAIN documents (Secondary Data). This study took the population of 2018 semester 2 students of IAIN Surakarta and a sample of 100 people taken randomly from all faculties (Random Sampling). Data analysis uses multiple linear regression analysis. The results of this study indicate that the quality of tertiary institutions, location and cost have a simultaneous and significant effect on college decisions at IAIN Surakarta as evidenced by the Sig 0,000 and Fcount of 28,984. In the t test of quality, location and cost have a positive and significant effect on college decisions at IAIN Surakarta with a quality value of Sig 0,000 and tcount of 4,627, location values of Sig 0,001 and tcount of 3,541 and cost of Sig of 0.009 and tcount of 2,667. Based on the coefficient of determination test contributed 45.9% to the decision of college at IAIN Surakarta while the rest are other factors outside this study. Keywords: quality, location, costs and college decisions


2021 ◽  
Vol 3 (1) ◽  
pp. 101-113
Author(s):  
Faidal Faidal

SMEs will get the maximum production when their employee get work satisfaction. They will work efficient when their workplace is comfortable. So the objective of this research is to analyze the influence of the workplace and Person-Organization Fit to Organizational Citizenship Behaviour (OCB) through employee satisfaction as a variable intervening at the Indonesia SMEs. This study using a random sampling of employees of Indonesia SMEs with the number 250 employees of SMEs. Instruments that are used in this research is a questionnaire to obtain the primary data needed. The research method is quantitative analysis, the data obtained is based on the answers from respondents on the questionnaire, analyzed by statistical techniques of multiple linear regression analysis, the regression model is tested with classical assumptions to meet the requirements and is suitable to be used to predict the effect of independent variables on the dependent variable. The results of the regression calculations were tested using the t-test and the coefficient of determination. The research finding have shown that variable Workplace and person-organization Fit influential to Organizational Citizenship Behaviour through employee satisfaction on the employees of Indonesia SMEs. In research, it is known that the Workplace is a variable independent that influences the most substantial of the Organizational Citizenship Behaviour of employees compared to variable independent else.  


Author(s):  
Mukhammad Zakkiy Badar ◽  
Dewi Komala Sari

This study aims to determine the effect of job satisfaction, teamwork, and compensation on emplayee performance at PT. Wastra Karya Prima at Pandaan.  This research is quantitative research with hypothesis testing. The sample used in this study were 100 employess at PT. Wastra Karya Prima at Pandaan. The analytical tool used is multiple linear regression analysis, coefficient of determination (R2), partial correlation coefficient, t test, F test and classic asumption test using SPSS version 18 for windows. This primary data was obtained from a questionnaire whose measurement used a Likert scale that tested the validity and reability and the data was declared valid and reliable.The results of this study prove that job satisfaction, teamwork, and compensation simultaneously influence emplayee performance. Job satisfaction. teamwork, and compensation have a partial effect on emplayee performance.


Author(s):  
Moch. Hidayatullah ◽  
Dewi Andriyani

This study aims to determine the effect of the work environment, organizational culture, and work motivation on entrepreneurial commitment to SIDOARJO INTAKO COOPRATION. This research is a quantitative research with hypothesis testing. The sample used in this study were 60 employees at SIDOARJO INTAKO COOPRATION. The analytical tool used is multiple linear regression analysis, coefficient of determination (R2), partial correlation coefficient, t test, F test and classical assumption test using SPSS version 24.0 for windows. This primary data was obtained from a questionnaire whose measurement used a Likert scale that was tested for validity and reliability and the data was declared valid and reliable. The results of this study prove that the work environment, organizational culture, and work motivation simultaneously influence commitment entrepreneurs. work environment partially influences entrepreneur commitment, organizational culture partially influences entrepreneur commitment and work motivation partially influences entrepreneur commitment. In addition, organizational culture variables have the most significant influence on entrepreneurial commitment in SIDOARJO INTAKO COOPRATION.


POINT ◽  
2021 ◽  
Vol 3 (2) ◽  
pp. 57-70
Author(s):  
Marina Malian

This study aims to analyze partially and simultaneously the influence of product quality, brand image and consumer trust on customer satisfaction. Including quantitative research using the results of questionnaire surveys filled by respondents. The sample used is 100 consumers of on line products in Palembang. The method of data analysis uses multiple linear regression analysis. To test the hypothesis the partial effect of independent variables on the dependent variable used the t test. The F test is used to test the effect of the independent variables on the dependent variable together. The results of processing data show there is an influence of product quality on customer satisfaction. Consumer trust affects consumer satisfaction and brand image does not affect consumer satisfaction. Taken together there is the effect of independent variables on the dependent variable. Consumer trust has the most dominant influence on customer satisfaction on line products in Palembang.


Author(s):  
Deswita Satria

The purpose of this study is to analyze organizational culture and leadership of the sport branch Board and Athlete Performances and impact against KONI (Indonesian National Sport Committee) of Riau Province. The object of research is the Sport Branch Board members of KONI (Indonesian National Sport Committee) of Riau Province. Population in this study is the Sport Branch Board members of KONI of Riau province as many as 165, with a sample of 117 people, by using a formula Solvin. The type of data required in this research is primary data and secondary data. Primary data sources were obtained from the results of empirical research through deployment questionnaire to the Branch Board Sports, while the secondary data source authors were obtained in the form of ready-made include about organisational profile of KONI of Riau Province.  Data collection methods used were interviews and questionnaires. Data analysis tools used in the study was a multiple linear regression analysis.  Results from this study showed that: (1) There is a positive effect of the Cultural Organization (X1) on the performance variable (Y1) the coofficient 0,386 with sig = 0.002 ≤ 0,05; (2) there is a positive influence Leadership variable (X2) of the variable Cultural Organization (Y1) the coofficient 0,182 with sig = 0,038 ≤ 0,05; (3) there is a positive influence organizational culture variable (X1) to achievement athlete (Y2) the coefficient 0,252 with sig 0,002, 4). there is positive leadership variables (X2) on achievment athlete (Y2) the coefficient 0,287 with a value coofficient sig = 0,000 ≤ 0,05. there is a positive influence organizational culture variables (X1) to the achievement athlete (Y2) with sig = 0,000 ≤ 0,05. Cultural organizations are independent variables that influence is greater than the other independent variables. Coofficient determination or R-square is 79.04%, while 20.96% is influenced by other variables outside the research. Suggestions for further research are to find out other variables that have a greater influence on the performance of government policy, and the development of school sports.


2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Yuan Sasmita Nugraha ◽  
Burhanudin AY ◽  
Ratna Damayanti

This study aims to determine the effect of the amount of credit, LAR, and LDR on Non-Performing Loans at PT Bank Rakyat Indonesia (Persero) Tbk Wonogiri. This study used quantitative research methods. The data sources used in this study are secondary data, namely the financial statements of PT Bank Rakyat Indonesia (Persero) Tbk, the Wonogiri Branch Office in 2018. Data collection methods in this research were documentation and literature studies. This study used classical assumption test techniques, multiple linear regression analysis, and hypothesis testing (t test, f test, coefficient of determination). The results of data analysis are: The amount of credit has a positive and significant affect on the NPL, Loan To Asset Ratio (LAR) has negative and significant affect on the Non-Performing Loan (NPL), Loan To Deposit Ratio (LDR) has positive and significant affect on the Non-Performing Loan (NPL). Keywords: Amount of Credit, LAR, LDR, NPL.


Sign in / Sign up

Export Citation Format

Share Document