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All Journal International Journal of Economics, Business and Innovation Research Ulil Albab
Eka Julianti Efris Saputri
Universitas Adiwangsa Jambi, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Anggaran dan Realisasi Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Kota Jambi Oryza Flowerita; Haviz Taufik; Eka Julianti Efris Saputri
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 5: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i5.16823

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh anggaran dan realisasi PAD terhadap kinerja keuangan Pemerintah Kota Jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa Laporan Realisasi Anggaran (LRA) Pemerintah Kota Jambi selama periode 2018-2024. Sampel ditentukan menggunakan purposive sampling berdasarkan kelengkapan data. Analisis dilakukan dengan regresi linear berganda menggunakan SPSS versi 31, didahului uji asumsi klasik serta pengujian hipotesis melalui uji t, uji F, dan koefisien determinasi (R²) pada tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa anggaran PAD berpengaruh negatif dan signifikan terhadap kinerja keuangan Pemerintah Kota Jambi, sedangkan realisasi PAD berpengaruh positif dan signifikan terhadap kinerja keuangan Pemerintah Kota Jambi. Sementara itu, Anggaran PAD dan Realisasi PAD secara simultan atau secara bersama-sama berpengaruh signifikan terhadap kinerja keuangan Pemerintah Kota Jambi.
The Effect of Accounting Information System Implementation on the Financial Performance of Retail MSMEs in Mendalo, Jambi Luar Kota Ginanjar Wilujeng; Liona Efrina; Eka Julianti Efris Saputri; Vera Amalia
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6531

Abstract

This study examines the effect of the implementation of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. The purpose of this study is to determine whether there is a significant effect of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. This research is a quantitative study with the independent variable being Accounting Information Systems and the dependent variable being financial performance. The data analysis method used is simple regression analysis, including partial testing (t test) and coefficient of determination (R test). The results of the study indicate that there is a positive and significant effect of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. This is evidenced by the t-value being greater than the t-table value (2.914 > 1.686), and the significance value of 0.006, which is less than 0.05 (0.006 < 0.05), meaning that the alternative hypothesis is accepted. The data show that the Accounting Information System variable has a positive and significant effect on financial performance in MSMEs in the retail sector in Mendalo, Jambi Luar Kota. The conclusion of this study is that Accounting Information Systems have a positive effect and impact on financial performance.
Co-Authors Ginanjar Wilujeng Haviz Taufik Liona Efrina S Oryza Flowerita Vera Amalia