Khanifa, Fadhla
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Does Social Expenditure Increase Social Welfare in Indonesia? Permata, Santa; Khanifa, Fadhla; Bakhri, Syamsul
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2066

Abstract

This research analyzes the influence of social expenditure (health, education and social protection) on HDI and the influence of social expenditure in the health sector on infant mortality rates. This research uses panel data in 33 provinces in Indonesia during the 2010-2020 periods. This research uses panel data regression estimation with a fixed effect model. The research results show that the panel data regression estimation results show that statistically the social expenditure variables (health, education and social protection) have a significant influence on HDI. The regression coefficient for government expenditure in the health sector is 0.053 units. The regression coefficient for education expenditure is 0.161 units. The regression coefficient for social protection expenditure is 0.032 units. The three independent variables X1 (health), X2 (education), and X3 (social protection) have a positive relationship with Y (HDI). This means that when social spending is increased, the HDI will increase. Statistically it is also found that social expenditure in the health sector has a significant influence on infant mortality rates. The regression coefficient for government spending in the health sector is -0.228, meaning that every 1 percent increase in government spending in the health sector will reduce the infant mortality rate by 0.228 per 1000 live births assuming the conditions of other independent variables are constant.
ANALISIS KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA TAHUN 2017-2021 Hertikasari, Ainun; Khanifa, Fadhla; Nabila Salsabil, Amiroh
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 1 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i1.3525

Abstract

The Special Region of Yogyakarta is a province in Indonesia that is often known as a student city and a cultural city. The existing tourism potential, of course, greatly contributes to increasing Regional Original Revenue revenue. Based on data from statistics from the Special Region of Yogyakarta Province, the number of hotels in 2020 was 172 star-rated hotels, while non-star hotels were 1,951. Restaurants in 2020 were 1,002 and restaurants were 1,007 in 2020 in the Special Region of Yogyakarta. This study examines the Analysis of the Contribution of Hotel Tax and Restaurant Tax to the Original Revenue of the Yogyakarta City Government in 2017-2021. This research was conducted on the Yogyakarta City Government with a period of 2017 – 2021. Research data collection is carried out by data collection methods, including: Documentation and Literature Research. The analysis tools used are hotel tax contribution analysis and restaurant tax. How much contribution does hotel tax and restaurant tax give to local revenue in the Yogyakarta city government in 2017-2021. Hotel Tax contributed to PAD in 2017 0.19%. In 2018, the contribution of Hotel Tax was 0.22%. In 2019, the contribution of Hotel Tax still increased to 0.23%. But in 2020 during the pandemic, hotel taxes decreased to 0.13%. In 2021, the decrease occurred in the Hotel Tax of 0.11%. The restaurant tax in 2017 was 0.06% then in 2018 it increased to 0.07%. In 2019, it increased again to 0.09%. Then in 2020 it decreased to 0.07%. And in 2021 there was no increase or decrease, which remained at 0.07%.
Analysis of The Influence of Car, NPL, NIM, BOPO, and IDR on ROA at PT. Yogyakarta Special Regional Development Bank (BPD DIY) Period 2015-2022 Yhusofi Whidastira; Syamsul Bakri; Khanifa, Fadhla
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2551

Abstract

The availability of banks is increasingly diverse and increasing in number, people can choose from the many banks in Indonesia. The large number of banks means that people have to be more careful in choosing the right bank. It is important to be able to assess bank performance, especially for potential investors. This research aims to determine the effect of Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), Operating Expenses on Operating Income (BOPO), and Loan to Debt Ratio (LDR) on profitability, namely Return On Assets (ROA) at Bank BPD DIY 2015-2022. The data used are ratios from the Quarterly Financial Reports of Bank BPD DIY from 2015-2022, totaling 32 data samples for each variable. The research method used is descriptive analysis and linear regression analysis. The research results show that CAR, NPL, NIM, BOPO, and LDR simultaneously have an influence on ROA. Partially, NIM has a positive effect on ROA and BOPO has a negative effect on ROA. Meanwhile, CAR, NPL and LDR have no effect on ROA.