Garuda - Garba Rujukan Digital

PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL, DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KABUPATEN/KOTA PROVINSI JAWA TENGAH PERIODE 2018 - 2022 Desi Fitriana Sari; Amy Wulandari; Alean Kistiani Hegy Suryana; Nur Asih Tri Atmaja; Arrin Sulistiyowati
EKOBIS Vol 13 No 2 (2025): Jurnal Ekobis
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i2.1517

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, belanja modal, dan dana perimbangan terhadap kinerja keuangan pemerintah daerah di kabupaten/kota provinsi jawa tengah periode 2018 – 2022. Metode penelitian yang digunakan adalah kuantitatif dengan pengumpulan data melalui dokumentasi yang diperoleh melalui BPS Provinsi Jawa tengah. Sampel yang digunakan adalah sampel jenuh dengan total 175 sampel dalam penelitian ini. Analisis data dilakukan menggunakan SPSS versi 26. Hasil penelitian uji hipotesis atau uji (t) menunjukkan bahwa PAD dan Belanja Modal berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah yakni sebesar 0,000 < 0,05 dan 0,034 < 0,05. Sementara Dana Perimbangan tidak berpengaruh signifikan karena 0,273 > 0,05. Koefisiensi Determinasi sebesar 0,106 atau setara dengan 10,6 % yang berarti variabel independen mampu menjelaskan sebesar 10,6 % variabilitas dalam kinerja keuangan pemerintah daerah. Penelitian ini mampu memberikan wawasan penting bagi pembaca tentang faktor – faktor apa saja yang mempengaruhi Kinerja Keuangan Pemerintah Daerah. Kata Kunci : Pendapatan Asli Daerah, Belanja Modal, Dana Perimbangan, Kinerja Keuangan. ABSTRACT This research aims to determine the influence of local revenue, capital expenditure and balancing funds on the financial performance of local governments in districts/cities of Central Java province for the period 2018 - 2022. The research method used is quantitative by collecting data through documentation obtained through BPS Java Province middle. The sample used was a saturated sample with a total of 175 samples in this study. Data analysis was carried out using SPSS version 26. The results of the research hypothesis test or (t) test showed that PAD and Capital Expenditures had a significant effect on local government financial performance, namely 0.000 < 0.05 and 0.034 < 0.05. Meanwhile, the Balancing Fund has no significant effect because 0.273 > 0.05. The coefficient of determination is 0.106 or equivalent to 10.6%, which means that the independent variable is able to explain 10.6% of the variability in local government financial performance. This research is able to provide important insights for readers about what factors influence Regional Government Financial Performance. Keywords: Regional Original Income, Capital Expenditure, Balancing Fund, Financial Performance.

PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, MORALITAS SENSITIVITY DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA (STUDI KASUS DESA DI KECAMATAN CEPOGO KABUPATEN BOYOLALI) Eka Nur Anjani; Amy Wulandari; Nur Asih Triatmaja; Arif Nugroho Rachman; Sugiarti Sugiarti
EKOBIS Vol 13 No 2 (2025): Jurnal Ekobis
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i2.1524

ABSTRAK Fraud merupakan suatu aktivitas pelanggaran ekonomi yang menyangkutkan penipuan didalamnya, dengan strategi memalsukan atau melakukan perubahan bukti dan keterangan informasi untuk target memungut keuntungan-keuntungan tertentu. Penelitian ini bertujuan melihat pengaruh kompetensi aparatur desa, sistem pengendalian internal, moralitas sensitivity dan whistleblowing system terhadap pencegahan fraud dalam pengelolaan keuangan desa pada seluruh desa di Kecamatan Cepogo Kabupaten Boyolali. Metode penelitian menggunakan tipe penelitian kuantitatif. Responden yang digunakan dalam penelitian ini mencakup 45 perangkat desa dari 15 desa dengan teknik purposive sampling. Metode pengumpulan data mencakup penyebaran kuesioner secara offline kepada perangkat desa. Teknik analisis data menggunakan analisis regresi linier berganda dengan SPSS 26. Kesimpulan yang dihasilkan adanya kompetensi aparatur desa, sistem pengendalian internal, moralitas sensitivity dan whistleblowing system secara parsial masing-masing berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa dengan masing-masing nilai signifikan sebesar 0,000 < 0,05. ABSTRACT Fraud is an economic offense activity that Fraud is an economic offense activity that involves fraud in it, with a strategy of falsifying or altering evidence and information for the target of collecting certain benefits. This study aims to see the effect of village apparatus competence, internal control system, moral sensitivity and whistleblowing system on fraud prevention in village financial management in all villages in Cepogo District, Boyolali Regency. The research method uses quantitative research type. Respondents used in this study included 45 village officials from 15 villages with purposive sampling technique. Data collection methods included distributing questionnaires offline to village officials. Data analysis techniques using multiple linear regression analysis with SPSS 26. The resulting conclusion is that the competence of village officials, internal control system, moral sensitivity and whistleblowing system partially each have a positive and significant effect on fraud prevention in village financial management with a significant value of 0.000 <0.05 each.

PENGARUH PROGRAM E-SAMSAT, SAMSAT KELILING, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI BOYOLALI Nurhana Nurhana; Amy Wulandari; Nur Asih Triatmaja; Alean Kistiani Hegy Suryana; Arif Nugroho Rachman
EKOBIS Vol 14 No 1 (2026): JURNAL EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v14i1.1577

Studi pembahasan yang dilakukan ini dengan tujuan menganalisis dampak program E-Samsat, Samsat keliling, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Boyolali. Total sampel yang dipakai pada studi pembahasan ini ialah sebesar 100 responden, dihitung menggunakan metode pengambilan sampel yaitu accidental sampling. Koesioner sebagai alat yang digunakan untuk mengumpulkan data yang didistribusikan kepada responden. Uji hipotesis pada studi pembahasan ini digunakan regresi linier berganda pada SPSS 26. Hasil analisis menunjukkan bahwa program E-Samsat berpengaruh negatif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di Boyolali. Sedangkan, Samsat keliling dan sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di Boyolali. ABSTRACT This discussion study was carried out with the aim of analyzing the impact of the E-Samsat program, mobile Samsat, and tax socialization on motor vehicle taxpayer compliance in Boyolali. The total sample used in this discussion study was 100 respondents, calculated using the sampling method, namely accidental sampling. The questionnaire is a tool used to collect data which is distributed to respondents. The hypothesis test in this discussion study used multiple linear regression in SPSS 26. The results of the analysis show that the E-Samsat program has a negative and significant effect on motor vehicle taxpayer compliance in Boyolali. Meanwhile, mobile Samsat and tax socialization have a positive and significant effect on motor vehicle taxpayer compliance in Boyolali.

PENGARUH PENGETAHUAN, KESADARAN, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN BOYOLALI Rina Sari; Amy Wulandari; Nur Asih Triatmaja; Arrin Sulistiyowati; Sugiarti Sugiarti
EKOBIS Vol 14 No 1 (2026): JURNAL EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v14i1.2185

Kepatuhan wajib pajak yaitu dimana seorang wajib pajak melakukan tanggung jawab terhadap pembayaran pajaknya dengan baik dan sejalan dengan aturan kaidah-kaidah yang berlaku. Studi ini bertujuan dalam melihat dampak pengetahuan wajib pajak, kesadaran wajib pajak, sanksi perpajakan dan kualitas pelayanan pajak pada kepatuhan wajib pajak kendaraan bermotor di Samsat Boyolali. Metode pengkajian menggunakan jenis pengkajian kuantitatif. Cakupan responden mencakup 100 orang dari populasi sebanyak 534.990 menggunakan accidental sampling. Metode distribusi kuesioner dijalankan dengan offline serta online. Teknik analisis data memakai analisis regresi linier berganda melalui SPSS V.26. Kesimpulan dari pengkajian ini adalah bahwasanya pengetahuan wajib pajak dan sanksi perpajakan secara parsial berpengaruh positif dan signifikan atas kepatuhan wajib pajak kendaraan bermotor. Sementara itu, kesadaran wajib pajak dan kualitas pelayanan pajak dengan parsial berpengaruh positif namun tidak signifikan atas kepatuhan wajib pajak masing-masing. Pengetahuan, kesadaran, dan kualitas pelayanan pajak secara bersama-sama atau simultan berpengaruh terhadap kepatuhan wajib pajak.

THE MEDIATING ROLE OF INNOVATION IN THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND ORGANIZATIONAL PERFORMANCE: AN EMPIRICAL STUDY ON REGIONAL PUBLIC SERVICE AGENCIES Heri Susanto; Rosita; Amy Wulandari
STABILITY : Journal of Management and Business Vol. 8 No. 1 (2025): Vol 8 No 1 (2025)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/sxxgf364

This study investigates the influence of intellectual capital (IC) on the performance of Public Service Agencies (Badan Layanan Umum Daerah - BLUD) in the Special Region of Yogyakarta, with innovation acting as a mediating variable. A quantitative approach was employed, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) on data collected from BLUDs in the specified region. The findings indicate that IC has a positive and significant effect on both BLUD performance and innovation. Furthermore, innovation is confirmed to partially mediate the relationship between IC and performance, with a substantial total effect of IC on performance. These results support the Resource-Based View and Dynamic Capabilities theories, emphasizing the crucial role of intangible resources and innovative capabilities in enhancing public organization performance. Practical implications suggest that BLUDs should prioritize strengthening IC management through human resource development, knowledge systems, and strategic collaborations, while simultaneously fostering a culture of innovation to improve service quality. This research contributes theoretically by confirming the mediation mechanism of innovation in the IC-performance relationship within the public sector context, and offers policy recommendations for optimizing BLUD operations.

ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI BERDASARKAN GENDER, JENIS PEKERJAAN DAN TINGKAT PENDIDIKAN Johan Putra Jaya Gea; Hari Purwanto; Nur Asih Triatmaja; Amy Wulandari
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1066

This study aims to identify differences in the number of taxpayers at KPP Pratama Boyolali based on gender, type of work, and level of education. Data was collected through questionnaires which were distributed to one hundred people who answered. The Kruskal-Wallis method and independent t-test were used to test the hypotheses and analyze the data. The results of the study show that, although there is no difference between female and male taxpayers in the level of fulfillment of individual tax obligations, there is a difference between taxpayers who are employees and those who are not. In addition, this study found that there are differences in individual taxpayer compliance based on educational level, such as SMA-equivalent, Diploma 3, Bachelor, Diploma 4, Masters, or Doctoral.

PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Boyolali) Riyan Sufiyanto; Alean Kistiani Hegy Suryana; Nur Asih Triatmaja; Yunita Dwi Pratiwi; Amy Wulandari
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1115

Taxes are an important factor in state financing. The Directorate General of Taxes explores various approaches to increasing public compliance with tax obligations. This study examines how taxpayer compliance increases through the implementation of tax socialization, application of tax sanctions, and taxpayer knowledge. This research was conducted on people who were registered as taxpayers at the Pratama Boyolali checkpoint. The Slovin formula was used to determine the number of samples to obtain 100 respondents who were met by chance. The analysis used is multiple linear regression analysis. The test results show that each variable of tax socialization, tax sanctions, and taxpayer knowledge partially has a positive and significant effect on taxpayer compliance. Simultaneous tests produce similar results, namely the independent variables are positively related to taxpayer compliance.

PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA EKOWISATA TAMAN AIR INDONESIA KABUPATEN BOYOLALI TAHUN 2013-2022 Aisyah Nur Cahyani; Hari Purwanto; Yunita Niqrisah Dwi Pratiwi; Nur Asih Triatmaja; Amy Wulandari
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1122

The primary aim of a company is to achieve a specific level of profitability. Profitability encompasses different ratios, but this study specifically focuses on the ROA (Return On Assets) ratio, which is calculated by dividing net income by total assets. The objective is to determine the profit percentage generated by the company during a specified period. This research seeks to assess the effects of cash flow, accounts receivable management, and inventory management on the profitability of Ecotourism at the Indonesian Water Park in Boyolali Regency from 2013 to 2022. The sampling technique utilized in this study is purposive sampling, which involves selecting samples based on specific criteria. The data considered will be the financial statements of the company. The findings of the study suggest that cash flow and inventory management do not exert significant influence on profitability. However, when examined collectively, cash flow, accounts receivable management, and inventory management collectively affect the profitability of Ecotourism at the Indonesian Water Park in Boyolali Regency.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nur Asih Triatmaja; Yunita Niqrisah Dwi Pratiwi; Arrin Sulistiyowati; Amy Wulandari; Rismawati Wahyu Ningtyas
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1380

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, ukuran perusahaan dan profitabilitas terhadap harga saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Data penelitian diperoleh dari pusat informasi pasar modal (PIPM) Makassar, perwakilan PT. Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah Perusahaan makanan dan minuman Yang Terdaftar Di BEI. Hasil penelitian ini menunjukkan bahwa: 1) Debt to equity ratio menunjukkan adanya arah pengaruh negatif tidak signifikan, hal ini berarti semakin turun nilai DER maka akan diikuti peningkatan harga saham, 2) Debt to asset ratio menunjukkan adanya pengaruh negatif tidak signifikan, hal ini berarti jika terjadi peningkatan nilai DAR maka akan diikuti oleh penurunan harga saham, 3) Ukuran perusahaan menunjukkan adanya pengaruh yang positif tidak signifikan, hal ini menunjukkan hubungan antara size dengan harga saham berbanding terbalik, hal ini berarti bahwa apabila size meningkat, maka harga saham akan mengalami penurunan, 4) Return on asset menunjukkan pengaruh yang negatif tidak signifikan, hal ini berarti asset yang dimiliki perusahaan tidak dapat mempengaruhi perubahan harga saham, 5) Return on equity menunjukkan adanya arah pengaruh yang positif signifikan, hal ini berarti apabila terjadi peningkatan ROE maka akan diikuti peningkatan harga saham dan 6) Net profit margin (NPM) menunjukkan adanya arah pengaruh positif tidak signifikan, hal ini berarti bahwa saat laba bersih naik, total penjualan pun akan naik yang berdampak tingginya biaya yang dikeluarkan sehingga NPM tidak mempengaruhi perubahan harga saham.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search