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All Journal Syntax Idea Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kewarganegaraan Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Masyarakat Waradin Gemilang: Jurnal Manajemen dan Akuntansi Journal of Accounting Management Business and International Research JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Journal of Management Accounting, Tax and Production Journal of Management Education Social Sciences Information and Religion J-CEKI

Dumadi, Dumadi

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Author-ID : 1250301

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayundah, Yuyun; Nasiruddin, Nasiruddin; Dumadi, Dumadi
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.742

This study aims to prove the influence of financial distress, profitability, profit quality, company size, and reputation of KAP (Public Accounting Firm). This type of research is a quantitative research with a type of secondary data obtained from the audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample selection technique is purposive sampling based on certain criteria. The data were analyzed by descriptive statistical analysis test, classical assumption test, multiple regression analysis, and hypothesis test. The test is assisted by SPSS software. Based on the tests that have been carried out, financial distress, profitability, and the size of KAP partially have a negative and significant effect on audit delay; The quality of profits partially does not have a significant effect on audit delays; the size of the company has a positive and significant effect on audit delays. In addition, financial distress, profitability, profit quality, company size, and KAP reputation simultaneously have a significant effect on audit delays

Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman Kerja dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan (Studi Empiris pada UMKM di Kabupaten Brebes) Prayoga, Aldi; Wulandari, Hilda Kumala; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

AbstrakPenelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman Kerja dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan Pada UMKM Di Wilayah Kabupaten Brebes. Penelitian ini merupakan penelitian kuantitatif menggunakan data primer dengan menyebar kuisioner. Sampel penelitian ini yaitu 110 UMKM di Kabupaten Brebes. Uji instrument penelitian menggunakan uji validitas dan reliabilitas. Hasil uji validitas pernyataan terbukti valid, Hasil uji reliabilitas menyatakan bahwa kuesioner reliabel. Uji hipotesis menggunakan uji regresi linier berganda dengan didahului uji normalitas, uji multikolinearitas dan uji heteroskedastisitas. Selanjutnya uji hipotesis di lakukan dengan menggunakan uji parsial (Uji t), uji simultan (Uji F) dan Uji Koefisien Determinasi (R). Hasil penelitian ini menunjukkan bahwa (1) Terdapat pengaruh yang positif Pemahaman Akuntansi terhadap Kualitas laporan Keuangan UMKM. (2) Terdapat pengaruh yang positif Tingkat Pendidikan terhadap Kualitas laporan Keuangan UMKM. (3) Tidak Terdapat pengaruh yang positif Pengalaman Kerja terhadap Kualitas laporan Keuangan UMKM. (4) Terdapat pengaruh yang positif Ukuran Usaha terhadap Kualitas laporan Keuangan UMKM. (5) Terdapat pengaruh secara bersama-sama, Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman kerja dan Ukuran usaha terhadap Kualitas Laporan Keuangan pada UMKM.Kata Kunci: Pemahaman akuntani, Tingkat Pendidikan, Pengalaman Kerja, Ukuran usaha dan Kualitas Laporan keuangan UMKM.Â AbstractThis study aims to analyze and determine the effect of Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKM in Brebes Regency. This research is a quantitative study using primary data by distributing questionnaires. The sample of this research is 110 UMKM in Brebes Regency. The research instrument test uses validity and reliability tests. The results of the validity test of the statement proved valid. The results of the reliability test stated that the questionnaire was reliable. Hypothesis test using multiple linear regression test preceded by normality test, multicollinearity test and heteroscedasticity test. Furthermore, hypothesis testing is carried out using a partial test (t test), simultaneous test (F test) and the Coefficient of Determination Test (R). The results of this study indicate that (1) There is a positive effect of Accounting Understanding on the Quality of UMKM Financial Reports. (2) There is a positive effect of Education Level on the Quality of UMKM Financial Reports. (3) There is no positive effect of Work Experience on the Quality of UMKM Financial Reports. (4) There is a positive effect of Business Size on the Quality of UMKM Financial Reports. (5) There is a joint influence, Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKMKeywords: Accounting understanding, education level, work experience, business size and quality of UMKM financial reports.

Analisis Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Brebes (Studi Empiris Kantor BAPENDA Kabupaten Brebes Periode Tahun 2016-2021) Casroni, Casroni; Wulandari, Hilda Kumala; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

AbstrakKabupaten Brebes sudah menjadi kawasan industri hal ini terlihat dari banyaknya perusahaan yang dibangun di Kabupaten Brebes. Selain itu Kabupaten Brebes juga memiliki potensi dibidang pariwisata hal ini dapat dilihat dari banyaknya tempat-tempat wisata yang ada di Kabupaten Brebes. Dengan menjadi kawasan industri serta memiliki banyak tempat wisata yang ada di Kabupaten Brebes tentu akan berpengaruh terhadap Pendapatan Asli Daerah Kabupaten Brebes. Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Brebes Tahun 2016-2021. Populasi dalam penelitian ini yaitu Laporan Realisasi Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah Kabupaten Brebes pada tahun 2016-2021. Sampel dalam penelitian ini yaitu mengambil data Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah Kabupaten Brebes pada tahun 2016-2021. Pengumpulan data menggunakan data primer yaitu data yang diperoleh langsung dari Kantor BAPENDA Kabupaten Brebes. Teknik analisis data yang digunakan dalam penelitian ini yaitu menggunakan Analisis Regresi Linier Berganda. Sedangkan untuk menguji hipotesis yaitu menggunakan Uji t (parsial) dan Uji F (simultan). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh secara parsial Pajak Daerah terhadap Pendapatan Asli Daerah Kabupaten Brebes. Kemudian tidak terdapat pengaruh secara parsial Retribusi Daerah terhadap Pendapatan Asli Daerah Kabupaten Brebes. Selanjutnya terdapat pengaruh secara simultan antara Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Brebes.Kata Kunci: Pajak Daerah, Retribusi Daerah, dan Pendapatan Asli DaerahÂ AbstractBrebes Regency has become an industrial area, this can be seen from the number of companies built in Brebes Regency. In addition, Brebes Regency also has potential in the field of tourism, this can be seen from the many tourist attractions in Brebes Regency. By becoming an industrial area and having many tourist attractions in Brebes Regency, it will certainly affect the Brebes Regency's Original Revenue. This study aims to determine and analyze how big the influence of regional taxes and regional levies on Brebes Regency's Original Revenue in 2016-2021. The population in this study is the Regional Tax Realization Report, Regional Retribution and Regional Original Income in Brebes Regency in 2016-2021. The sample in this study is to take data on Regional Taxes, Regional Levies and Regional Original Revenues in Brebes Regency in 2016-2021. Collecting data using primary data, namely data obtained directly from the Office of BAPENDA Brebes Regency. The data analysis technique used in this research is using Multiple Linear Regression Analysis. Meanwhile, to test the hypothesis using t test (partial) and F test (simultaneous). The results of this study indicate that there is a partial effect of Regional Tax on the Regional Original Income of Brebes Regency. Then there is no partial effect of regional levies on Brebes Regency's Original Revenue. Furthermore, there is a simultaneous influence between Regional Taxes and Regional Levies on Regional Original Revenues of Brebes Regency.Keywords: Regional Taxes, Regional Levies, and Local Revenue

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah di Kabupaten Brebes Pangestu, Didi; Wulandari, Hilda Kumala; Dumadi, Dumadi
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Â AbstrakUsaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu sektor yang berpotensi memberikan sumbangsih terhadap penerimaan pajak negara. Kepatuhan wajib pajak adalah suatu perilaku dimana wajib pajak memenuhi semua kewajiban perpajakan dan melaksanakan hak perpajakannya. Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh pengetahuan perpajakan, tarif pajak, omzet penghasilan, dan umur usaha terhadap kepatuhan wajib pajak UMKM di Kabupaten Brebes. Populasi yang digunakan dalam penelitian ini merupakan seluruh pengusaha UMKM di Kabupaten Brebes yang berjumlah 103.333 UMKM dan jumlah sampel sebanyak 100 UMKM. Metode penelitian yang digunakan yaitu metode kuantitatif dan pengumpulan data sample menggunakan teknik random sampling serta kuesioner sebagai instrumen penelitian. Pada penelitian ini sampel yang diambil yaitu dengan metode simple random sampling menggunakan rumus slovin. Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan program SPSS 25 tahun 2022. Hasil dari penelitian ini menunjukkan variabel pengetahuan perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Tarif pajak juga berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Pada omzet penghasilan menunjukkan berpengaruh negatif terhadap kepatuhan wajib pajak UMKM. Sedangkan umur usaha juga berpengaruh negatif terhadap kepatuhan wajib pajak UMKM. Sehingga dapat disimpulkan jika pengetahuan perpajakan, tarif pajak, omzet penghasilan, dan umur usaha berpengaruh secara simultan terhadap kepatuhan wajib pajak UMKM.Kata Kunci: Pengetahuan Perpajakan, Tarif Pajak, Omzet Penghasilan, Umur Usaha, Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah.Â AbstractMicro, Small and Medium Enterprises (UMKM) are one of the sectors that have the potential to contribute to state tax revenues. Taxpayer compliance is a behavior in which the taxpayer fulfills all tax obligations and exercises his taxation rights. This study aims to analyze and determine the effect of tax knowledge, tax rates, income turnover, and business age on UMKM taxpayer compliance in Brebes Regency. The population used in this study is all UMKM entrepreneurs in Brebes Regency, totaling 103,333 UMKM and the total sample is 100 UMKM. The research method used is quantitative methods and sample data collection using random sampling techniques and questionnaires as research instruments. In this study, the sample was taken using a simple random sampling method using the Slovin formula. The data analysis method used in this study uses multiple linear regression analysis using the SPSS 25 year 2022 program. The results of this study indicate that the tax knowledge variable has a significant positive effect on UMKM taxpayer compliance. Tax rates also have a significant positive effect on UMKM taxpayer compliance. Income turnover shows a negative effect on UMKM taxpayer compliance. Meanwhile, business age also has a negative effect on UMKM taxpayer compliance. So it can be concluded that knowledge of taxation, tax rates, income turnover, and age of business have a simultaneous effect on UMKM taxpayer compliance.Keywords: Knowledge of Taxation, Tax Rates, Income Turnover, Age of Business, Taxpayer Compliance of Micro, Small and Medium Enterprises

Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Kendaraan Bermotor di Wilayah Brebes (Studi Empiris Kantor UPPD Brebes) Kholifah, Ismi Nur; Wulandari, Hilda Kumala; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi penerimaan pajak kendaraan bermotor di wilayah brebes. Penelitian ini mengambil studi empiris di Kabupaten Brebes periode 2016-2020. Hal ini dikarenakan pajak adalah iuran wajib yang dipungut oleh pemerintah dari masyarakat (wajib pajak) untuk menutupi pengeluaran rutin negara dan biaya pembangunan tanpa balas jasa yang dapat ditunjuk secara langsung. Populasi pada penelitian ini disajikan dalam adalah laporan realisasi penerimaan pajak kendaraan bermotor yang terdapat di kantor UPPD Brebes tahun 2016-2020. Sampel dari penelitian ini menggunakan metode sampling jenuh sehingga sampel penelitian ini keseluruhan laporan jumlah kendaraan bermotor, jumlah penduduk, pertumbuhan ekonomi dan penerimaan pajak kendaraan bermotor periode 2016-2020. Penelitian ini menggunakan data sekunder. Alat pengujian menggunakan SPSS versi 25 . Hasil penelitian ini menunjukkan bahwa : 1) jumlah kendaraan bermotor berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, 2) jumlah penduduk tidak berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, 3) pertumbuhan ekonomi berpengaruh signifikan terhadap penerimaan pajak kendaraan bemotor dan ,4) jumlah kendaraan bermotor, jumlah penduduk, dan pertumbuhan ekonomi berpengaruh signifikan secara simultan terhadap penerimaan pajak kendaraan bermotor.Kata Kunci:Jumlah Kendaraan Bermotor, Jumlah Penduduk, PertumbuhanEkonomi, Penerimaan Pajak Kendaraan BermotorÂ AbstractThis study aims to identify and analyze the factors that influence motor vehicle tax revenue in the Brebes area. This research takes an empirical study in Brebes Regency for the 2016-2020 period. This is because taxes are mandatory contributions collected by the government from the public (taxpayers) to cover routine state expenditures and development costs without remuneration that can be appointed directly. The population in this study presented in is a report on the realization of motor vehicle tax receipts at the UPPD Brebes office in 2016-2020. The sample of this study uses the saturated sampling method so that the sample of this study reports the total number of motor vehicles, population, economic growth and motor vehicle tax revenues for the 2016-2020 period. This study uses secondary data. The test tool uses SPSS version 25 . The results of this study indicate that: 1) the number of motorized vehicles has a significant effect on motor vehicle tax revenues, 2) the population has no significant effect on motor vehicle tax revenues, 3) economic growth has a significant effect on motor vehicle tax revenues and ,4) the number of motorized vehicles, population, and economic growth have a significant effect simultaneously on motor vehicle tax revenues.Keywords: Number of Motorized Vehicles, Total Population, Economic Growth, Motor Vehicle Tax Revenue

PENGARUH UPAH MINIMUM REGIONAL DAN JUMLAH PENDUDUK TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DI DESA SLATRI, KECAMATAN LARANGAN, KABUPATEN BREBES Mutholib, Abdul; Dumadi, Dumadi; Zaman, M. Badrun
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.671

Land and building tax (PBB) revenue will increase if the regional minimum wage (UMR) is raised. The higher and the increasing population can also add to the increase in PBB revenue in Slatri village. This study aims to determine the influence of UMR and population on UN revenue. Primary data was used in this quantitative research in the form of questionnaire distribution. The research population is all land and building taxpayers in Slatri village as many as 11,203 taxpayers with convenience sampling techniques, obtained by 100 respondents with an error rate of 10%. The analysis technique used is in the form of a multiple linear regression model with the help of IBM SPSS. The results of the study can be concluded that UMR has a significant positive effect on UN revenue and the number of population also has a significant positive effect on UN revenue. Simultaneously, UMR and population have a significant positive effect on UN revenue

PENGARUH LITERASI KEUANGAN DAN KEMUDAHAN BERTRANSAKSI TERHADAP MINAT PENGGUNAAN DOMPET DIGITAL (E-WALLET): STUDI KASUS KARYAWATI PT SMJ TEAM MEMBER SEWING LINE 1-40 GEDUNG UP 1 Fanni, Maghfira Nur Tri; Dumadi, Dumadi; Roni, Roni
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.673

The financial services sector is one of the sectors that is very vulnerable to technological turmoil. This will change the business pattern of the financial services industry as a whole. Such as the emergence of technology-based financial companies or financial technology (fintech). The development of financial technology can change the way people conduct financial transactions and quickly turn cash transactions into non-cash. Revolutionary payment methods such as digital wallets will change the way we transact. To make transactions, e-wallets use digital tokens, which can be accessed through mobile devices, computers, or other internet devices. The purpose of the research was to analyze the influence of literacy on interest in using digital wallets/e-wallets; ease of transactions for interest in using digital wallets/e-wallets; financial literacy and ease of transactions together on the interest in using digital wallets/e-wallets in the employees of PT SMJ team member sewing line 1-40 building up 1. This type of research is quantitative research with the type of primary data obtained from questionnaire answers. The sampling technique was the Slovin formula with a margin error of 10% obtained by 96 respondents. The data were analyzed by descriptive statistical analysis test, classical assumption test, multiple regression analysis, and hypothesis test. The test is assisted by SPSS software. Financial literacy has a significant influence on interest in using digital wallets/e-wallets; ease of transactions has a significant influence on interest in using digital wallets/e-wallets; Financial literacy and ease of transactions together affect the interest in using digital wallets/e-wallets in PT SMJ team member sewing line 1-40 building up 1

PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM : STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yanah, Nur Sopi; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.674

This research was conducted with the aim of examining the influence of Good Corporate Governance (GCG) and Price Earning Ratio (PER) on Stock Prices. Good Corporate Governance which is proxied with the Board of Directors, Board of Commissioners, Independent Board of Commissioners, and Audit Committee. This research is quantitative using secondary data. The study population consisted of 47 banking companies listed on the Indonesia Stock Exchange from 2020-2023, with 29 companies taken as a sample over a 4-year period, resulting in a total of 116 sample data. The sample was selected using the purposive sampling technique based on certain criteria. Data collection technique with the documentation method from the company's financial statements. The data analysis method was carried out by multiple linear regression analysis using SPSS 16 for Windows. The results of the study show that partially, only the variable of the board of directors has a significant effect on the stock price. Meanwhile, simultaneously, Good Corporate Governance which is proxied with the board of directors, board of commissioners, independent board of commissioners, audit committee, and Price Earning Ratio has a significant effect on the stock price by 28.5% and while the remaining 71.5% is influenced by other factors that were not studied in this study

Penyuluhan Kewirausahaan pada Kelompok UMKM Desa Parereja untuk Meningkatkan Motivasi Berwirausaha Dwi Ariyanti Barkah; Dumadi, Dumadi; Ari Kristiana; Nasiruddin, Nasiruddin; Farhan Saefudin Wahid; Ubaedillah, Ubaedillah
Jurnal Pengabdian Masyarakat Waradin Vol. 2 No. 3 (2022): September : Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v2i3.275

Desa Parereja merupakan salah satu desa yang ada di Kecamatan Banjarharjo yang terdapat beberapa kelompok usaha rumahan dan UMKM diantaranya produksi arumanis, kerupuk basreng, rengginang dan kerupuk centir. Dalam perkembangan usaha ada beberapa kelompok usaha yang masih terkendala dalam inovasi produk, pemasaran, pengemasan dan disstribusi produksi. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pengetahuan dan pemahaman ilmu tentang pentingnya melakukan motivasi dalam berwirausaha dan pentingnya melakukan inovasi pada usaha dengan kolaborasi ilmu dan teknologi yang dapat meningkatkan perekonomian lokal masyarakat. Bentuk kegiatan pengabdian ini dilakukan dengan metode sosialisasi melalui penyampaian materi oleh narasumber, tanya jawab dan diskusi. Peserta dalam pelaksanaan kegiatan ini adalah kelompok UMKM, kelompok Pemberdaya Kesejahteraan Keluarga (PKK) serta masyarakat umum yang berjumlah 33 orang. Hasil dari kegiatan ini yaitu peserta kegiatan memperoleh berbagai manfaat seperti: menambah pengetahuan dan pemahaman kepada masyarakat tentang pentingnya membangun motivasi dan jiwa kewirausahaan yang meliputi inovasi pada produk, pengemasan yang menarik pembeli serta pentingnya pembukuan selama kegiatan produksi berlangsung. Diharapkan dapat dijadikan pemberdayaan kepada masyarakat dalam mengembangkan usahanya serta siap dalam menghadapi persaingan pada tiap produk yang sama dengan keunggulan yang berbeda.

The Effect of Local Original Income, Regional Levies and Regional Tax Contributions on Regional Expenditures of Brebes Regency for the 2017-2021 Period Azizah, Silvia Syarifatul; Wulandari, Hilda Kumala; Dumadi, Dumadi
Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022
Publisher : CV. Rayyan Dwi Bharata

This study aims to identify and evaluate the effect of local taxes, expenditures, and revenues on local expenditures. In 2017–2021, at the BAPPEDA and BPKAD offices in Brebes Regency. Quantitative in nature, this type of research uses secondary data. The main focus of this research is the implementation of the Regional Budget of Brebes Regency for one month because of the targeted use of skewers in the sewing stitch research. Usage is made of secondary data. then tested, including research hypotheses, multiple linear regression analysis, traditional hypothesis testing, and descriptive statistical analysis tests. SPSS Version 25 program was used to perform the test. The findings of this study indicate that this occurs as a result of the tests carried out: 1) local revenue has a positive and significant effect on regional spending, 2) regional retributions have a significant and positive effect on regional expenditures, 3) the contribution of local taxes is positive and significant on regional spending. and 4) local revenue, regional levies, local tax contributions have a significant simultaneous effect on regional spending.

Co-Authors Abdul Mutholib Adi Saputra Afridah, Nur Andi Yulianto Anisa Sains Kharisma Ari Kristiana Ayundah, Yuyun Azizah, Eva Azizah, Silvia Syarifatul Bela Dwi Defira Casroni, Casroni Dewi Mulyani, Indah Dwi Ariyanti Barkah Dwi Harini Fanni, Maghfira Nur Tri Farhan Saefudin Wahid Hilda Kumala Wulandari Ikhwan, Syariefful Indah Dewi Mulyani Intana, Dewi Khojin, Nur Kholifah, Ismi Nur Laela, Ana Zulfa Mega, Solusi Mohamad Badrun Zaman MUHAMMAD SYAIFULLOH Nasiruddin Nasiruddin Noeri Alifiyah*, Melania Nur Afridah Pangestu, Didi Prayoga, Aldi Riono, Slamet Bambang Riri Rengganih Rizqi Amellia Roni, Roni Sari, Putri Novia Sholeha, Amelia Sucipto, Hendri Tahany*, Sri Ubaedillah Ubaedillah, Ubaedillah Umi Mutmainah, Umi Mutmainah Uswatun Hasanah WAHYU FIRMANSYAH Wulandari, Hilda Kumala Yanah, Nur Sopi Yanti, Sita Dwi Yenny Ernitawati Zaman, M Badrun Zaman, M. Badrun

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