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The Effect Of Economic Growth, Local Original Income And Equalization Fund On Capital Expenditure (Study On District/City Local Governments In Indonesia) Tarmidi, Didi; Hendiarto, R. Susanto; Paramudhita, Radea Respati; Putra, Ivan Gumilar Sambas
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2086

Abstract

Capital expenditure is a budget expenditure for the acquisition of fixed assets and other assets that benefit more than one accounting period, including expenditures for maintenance costs that maintain or increase useful life, and increase capacity and asset quality. This study aims to examine the effect of Economic Growth, Local Original Revenue, and Balancing Funds on Capital Expenditure in District/City Regional Governments in Indonesia in 2022 both partially and simultaneously. This research uses quantitative methods, using secondary data obtained through the website of the Directorate General of Financial Balance and the website of the Central Statistics Agency. The sampling technique uses the purposive sampling method with a total sample of 218 District/City Regional Governments in Indonesia in 2022. The data analysis method in this study used multiple linear regression analysis. The results of the study show that the variables of Economic Growth, Regional Original Income, and Balancing Funds simultaneously affect Capital Expenditure. Partially, Economic Growth does not affect Capital Expenditure, while Regional Original Revenue and Balancing Fund affect Capital Expenditure.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN DIGITAL BERBASIS SYARIAH YANG BERKESINAMBUNGAN GUNA MENINGKATKAN KINERJA KEUANGAN UMKM BINAAN PONDOK PESANTREN AL MUBAAROK CARINGIN DI KOTA BANDUNG Tarmidi, Didi; Hendiarto, R.Susanto; Paramudhita, Radea Respati; Sambas, Ivan Gumilar; Sunjana, Fadhlan Ridwana; Wini, Rima
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1620

Abstract

Financial competency through training in preparing sharia-based digital financial reports is the main factor in improving financial performance and one of the assessments for the success of a company's financial performance. The preparation of sharia-based digital financial reports is carried out through a sharia-based digital accounting process. Sharia-based digital financial reports are carried out through the process of recording, classifying and summarizing all transactions at MSMEs assisted by the Al Mubarook Caringin Islamic Boarding School in Bandung City, in order to produce sharia-based digital financial reports that can be used for decision making for stakeholders. This training in preparing sharia-based digital financial reports is a Community Service activity carried out at the Al Mubaarok Caringin Islamic Boarding School in Bandung City. Sharia-based digital financial reporting competency is really needed by MSMEs in various cities/regencies in West Java. Financial reports will provide various benefits for the continuity of MSME businesses, especially the Al Mubarook Caringin Islamic Boarding School in Bandung City and generally in various cities/regencies in West Java. The benefits of sharia-based digital financial reports include, MSMEs can assess their company's financial performance, MSMEs have access to banking, MSMEs can, MSMEs can plan and control their financial budgets, West MSMEs can calculate their taxes, and MSMEs have sharia-based digital financial reports that can be applied in various Islamic boarding schools in West Java.