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The Effect of Effectiveness Ratio, Efficiency Ratio, Harmony Ratio and Financial Growth Ratio Region Towards Financial Performance Medan City Government and Tebing Tinggi City Ismayani; Nasution, M. Irsan; Maisyarah, Renny
International Journal of Integrative Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i11.12572

Abstract

The Regional Revenue and Expenditure Budget (APBD) is a key policy tool used by local governments to support operational activities and regional development. The ability to manage the APBD reflects the local government's capacity to meet the financing needs. This study aims to analyze the partial and simultaneous effects of regional financial performance, effectiveness ratio, efficiency ratio, harmony ratio, and growth ratio on the level of regional independence in the City Government of Medan and Tebing Tinggi. The research adopts a descriptive quantitative approach with testing through multiple linear regression analysis, utilizing secondary data obtained from the official website www.djpk.kemenkeu.go.id. The findings show that, in a partial analysis, the effectiveness ratio (X1), efficiency ratio (X2), harmony ratio (X3), and growth ratio (X4) have a significant impact on the regional financial performance, with each having a significance value of 0.00 (< 0.05). However, when analyzed simultaneously, these four variables do not significantly influence the regional independence ratio. This study, conducted over the period from 2019 to 2023 with a 95.5% confidence level, is expected to serve as a reference for local governments to enhance the effectiveness and efficiency of financial management in the future
ILMU PROFESIONALISME DAN ETIKA PROFESI DALAM PANDANGAN ISLAM Ismayani; Rifai Abun
Journal of Islamic Education and Learning Vol. 2 No. 2 (2022): Journal of Islamic Education and Learning
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/jiel.v2i2.59

Abstract

This study discusses professional ethical issues related to scientists and other professionals in the scientific field from an Islamic perspective. A series of actions characterized by a strong sense of professionalism is what researchers think contributes to the growth of knowledge. In fact, the direction and management of the development of science and technology depend on the moral foundation on which these two things depend. Qualitative descriptive research methods are used in this study. The results show An exemplary work ethic is very important for the advancement of science. Because dedication to professionalism is the engine that drives scientific progress and increases the value of human resources.