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All Journal JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Ekonomi Bisnis dan Manajemen
Christella Miranda Josephine Simbolon
Universitas Negeri Medan
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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ANALISIS BELANJA MODAL DAN BELANJA SOSIAL DALAM APBD TERHADAP TINGKAT KEMISKINAN DI PROVINSI SUMATERA UTARA Charles Fransiscus Ambarita; Christella Miranda Josephine Simbolon
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus In Progress
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i1.852

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh belanja modal dan belanja sosial dalam Anggaran Pendapatan dan Belanja Daerah (APBD) terhadap tingkat kemiskinan di Provinsi Sumatera Utara pada periode 2016–2025. Dalam konteks desentralisasi fiskal, APBD memiliki peran strategis sebagai instrumen kebijakan untuk mendorong pertumbuhan ekonomi serta meningkatkan kesejahteraan masyarakat. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linear berganda, di mana tingkat kemiskinan dijadikan sebagai variabel terikat, sedangkan belanja modal dan belanja sosial sebagai variabel bebas. Data penelitian bersumber dari publikasi Badan Pusat Statistik dan laporan realisasi APBD.Hasil analisis menunjukkan bahwa secara simultan kedua variabel independen tidak memberikan pengaruh signifikan terhadap tingkat kemiskinan, yang tercermin dari nilai signifikansi uji F sebesar 0,150 (>0,05) . Secara parsial, belanja modal memiliki hubungan negatif namun tidak signifikan, sedangkan belanja sosial menunjukkan hubungan positif yang juga tidak signifikan . Nilai koefisien determinasi (R²) sebesar 0,419 mengindikasikan bahwa variasi tingkat kemiskinan yang dapat dijelaskan oleh kedua variabel tersebut hanya sebesar 41,9%, sementara sisanya dipengaruhi oleh faktor lain di luar model penelitian .Temuan ini menunjukkan bahwa peran kebijakan fiskal daerah dalam menurunkan kemiskinan masih belum optimal. Hal ini dipengaruhi oleh berbagai kendala, seperti ketidaktepatan sasaran belanja sosial, dampak belanja modal yang bersifat jangka panjang, serta adanya ketimpangan pembangunan antarwilayah. Oleh karena itu, diperlukan perbaikan dalam kualitas perencanaan, ketepatan alokasi anggaran, serta penerapan kebijakan berbasis outcome guna meningkatkan efektivitas APBD dalam pengentasan kemiskinan secara berkelanjutan.
Pengaruh Kinerja Keuangan dan Regulasi e-IPO terhadap Underpricing Saham IPO di Bursa Efek Indonesia Maynisa Naomi Marpaung; Christella Miranda Josephine Simbolon; Solagratia Raya Manalu; Putri Kemala Dewi Lubis
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1862

Abstract

This study aims to examine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and e-IPO regulation on the level of IPO underpricing on the Indonesia Stock Exchange during the 2021–2025 period. The research employs a causal quantitative approach using multiple linear regression analysis. Secondary data were collected from the prospectuses and financial statements of companies conducting Initial Public Offerings (IPOs).The results indicate that ROA does not have a significant effect on underpricing (significance value = 0.181). Similarly, DER is found to have no significant influence on underpricing (significance value = 0.268). The simultaneous test also shows a non-significant result, with an F-significance value of 0.120, suggesting that the independent variables collectively do not affect IPO underpricing. Furthermore, the coefficient of determination (R²) of 0.175 implies that only 17.5% of the variation in underpricing can be explained by the variables included in the model, while the remaining 82.5% is attributable to other factors outside the study, such as market sentiment, underwriter reputation, and oversubscription levels. These findings suggest that investors in the Indonesian IPO market tend to prioritize short-term capital gain opportunities rather than relying on firms’ financial fundamentals. Consequently, accounting-based indicators are not sufficiently influential in shaping stock prices during the first day of trading.
Pengaruh Kinerja Keuangan dan Regulasi e-IPO terhadap Underpricing Saham IPO di Bursa Efek Indonesia Maynisa Naomi Marpaung; Christella Miranda Josephine Simbolon; Solagratia Raya Manalu; Putri Kemala Dewi Lubis
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1862

Abstract

This study aims to examine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and e-IPO regulation on the level of IPO underpricing on the Indonesia Stock Exchange during the 2021–2025 period. The research employs a causal quantitative approach using multiple linear regression analysis. Secondary data were collected from the prospectuses and financial statements of companies conducting Initial Public Offerings (IPOs).The results indicate that ROA does not have a significant effect on underpricing (significance value = 0.181). Similarly, DER is found to have no significant influence on underpricing (significance value = 0.268). The simultaneous test also shows a non-significant result, with an F-significance value of 0.120, suggesting that the independent variables collectively do not affect IPO underpricing. Furthermore, the coefficient of determination (R²) of 0.175 implies that only 17.5% of the variation in underpricing can be explained by the variables included in the model, while the remaining 82.5% is attributable to other factors outside the study, such as market sentiment, underwriter reputation, and oversubscription levels. These findings suggest that investors in the Indonesian IPO market tend to prioritize short-term capital gain opportunities rather than relying on firms’ financial fundamentals. Consequently, accounting-based indicators are not sufficiently influential in shaping stock prices during the first day of trading.
Co-Authors Charles Fransiscus Ambarita Maynisa Naomi Marpaung Putri Kemala Dewi Lubis Solagratia Raya Manalu