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Musaid, Sri Astuti
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Economics, Econometrics & Finance

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PENGARUH PENDAPATAN ASLI DAERAH (PAD) TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL DI KOTA AMBON Musaid, Sri Astuti; Asrida, Wa
Journal of Applied Accounting Vol 1 No 1 (2022): Juni 2022
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.619 KB) | DOI: 10.52158/jaa.v1i1.83

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah (PAD) terhadap pengalokasian anggaran belanja modal di kota Ambon. Data penelitian dikumpulkan dengan cara observasi langsung ke objek penelitian dan wawancara. Teknik analisis yang digunakan adalah pengaruh pendapatan asli daerah (PAD) terhadap anggaran belanja modal di kota Ambon. Rasio belanja modal terhadap total belanja dan regresi sederhana dengan persamaan Y= a+bx dengan metode Least Square. Hasil penelitian menunjukan Rasio belanja modal terhadap total belanja mengalami penurunan terhadap belanja modal. Nilai peramalan 2019 terhadap PAD Y19sebesar 207.440.234.533,- sedangkan belanja modal Y19sebesar 197.051.579.811,- yang berarti bahwa mengalami peningkatan terhadap PAD akan mengakibatkan penurunan belanja modal.
KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) TAHUN 2020 DESA WERINAMA KECEMATAN WERINAMA KABUPATEN BULA SBT Musaid, Sri Astuti; Kesaulya, Juliana; Keliwooy , Fahrun
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.361 KB) | DOI: 10.52158/jaa.v2i1.459

Abstract

The purpose of writing is to analyze the level of effectiveness and efficiency of village fund management in Werinama Village, Werinama District, Eastern Part of Bula Seram Regency. the ratio of effectiveness and efficiency based on Minister of Home Affairs Decree No. 690,900-327 in 1996. The results of this research show the average level of village fund management efficiency in Werinama Village, Werinama District, Bula District, East Seram District. of 96.43% which meets the effectiveness criteria, and the average efficiency level of 46.93% is meant in the very efficient category. Keywords: Werinama Village Fund, Werinama District.
Co-Authors Asrida, Wa Keliwooy , Fahrun Kesaulya, Juliana