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All Journal Jurnal Curvanomic Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Dinamika Informatika (JDI) Kartika: Jurnal Studi Keislaman
ummah, rahmatul
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transfer dana perimbangan dan pendapatan asli daerah terhadap belanja daera kabupaten/kota di kalimantan barat ummah, rahmatul
Jurnal Curvanomic Vol 8, No 4 (2019): Jurnal Mahasiswa Ekonomi Pembangunan
Publisher : Jurnal Curvanomic

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of transfer of funds in the balance of the original regional income to the expenditure of the Regency / City in West Borneo, or vice versa. To test and analyze the influence of General Allocation Funds, Special Allocation Funds, Revenue Sharing Funds, and Regional Original Revenues Against Regency / City Regional Expenditures in West Borneo. The results showed that general allocation funds have a positive and significant effect, special allocation funds have a positive and insignificant effect, and profit sharing funds have a negative and not significant effect on regional expenditure. While local revenue has a positive and significant effect on district / city expenditure in West BorneoKeyword: Expenditure Districts, Balancing funds transfers, Regional IncomeRingkasanBerdasarkandarihasilpenelitian dan analisismengenaipengaruh dana alokasiumum, dana alokasikhusus, dana bagihasil dan pendapatanaslidaerahterhadapbelanjadaerah Kabupaten/kota di Kalimantan Barat, didapatkesimpulansebagaiberikut:Dana alokasi umum berpengaruh positif dan tidak signifikan terhadap belanja daerah Kabupaten/Kota di Kalimantan Barat. Hal ini dikarenakan meningkatnya transfer dana alokasi umum dari pusat ke daerah dan masih kuatnya ketergantungan antara pemerintah pusat dan daerah.Dana alokasi khusus berpengaruh positif dan signifikan terhadap belanja daerah Kabupaten/Kota di Kalimantan Barat. Hal ini dikarenakan pemerintah daerah Kabupaten/Kota di Kalimantan Barat menggunakan dana alokasi khusus dengan bijak.Dana bagi hasil berpengaruh negatif tidak signifikan terhadap belanja daerah Kabupaten/Kota di Kalimantan Barat. Hal ini dikarenakan pemerintah daerah belum mampu mengoptimalkan sumber daya yang ada sehingga masih belum optimal pencapaiannya.Pendapatan asli daerah berpengaruh positif dan signifikan terhadap belanja daerah Kabupaten/Kota di Kalimantan Barat. Hal ini dikarenakan adanya kesadaran dari masyarakat untuk membangun suatu daerah melalui belanja daerah.Daftar PustakaBadan Pusat Statistik. Kalimantan Barat Dalam Angka Tahun 2016. Kalimantan Barat Halim, A. (2004). AkuntansiSektorPublik: AkuntansiKeuangan DaerahEdisiRevisi. Jakarta: SalembaEmpat.Halim, A. (2007). Pengelolaan Keuangan Daerah. Jakarta :Salemba Empat.Halim, A.(2016). Akuntansi Sektor Publik Akuntansi Keuangan Daerah, Jakarta, Salemba EmpatHadiSasana. (2011). AnalisisDeterminan Belanja Daerah di Kabupaten/Kota ProvinsiJawa Barat. Jurnal Bisnis dan Ekonomi (JBE), Maret 2011, Hal. 46 – 58 Vol. (18) No. 1 ISSN: 1412-3126.Kartika, M. (2015). Transfer Pusat dan Upaya PendapatanAsli Daerah (Studi Kasus Kabupaten/Kota di Kalimantan Barat). Jurnal Ekonomi Bisnis dan Kewirausahaan. Vol. (4) No. 1, 45-47.Nasution, S. (2000). Metode Research. Jakarta: BumiAksara.Putra, I B D danDwirandra. (2015). Pengaruh Dana Alokasi Umum, Dana Bagi Hasil, Dana Alokasi Khusus dan Pendapatan Asli Daerah Pada Belanja Daerah Provinsi Bali. E- Jurnal Akuntansi. Universitas Udayana. ISSN: 2303-1018. Vol.(13).Republik Indonesia. Undang-Undang Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.Republik Indonesia. Peraturan Pemerintah Nomor 58 Tahun 2005 Tentang Pengelolaan Keuangan Daerah..Singarimbun, S dan Sofyan, E. (2003). Metode Penelitian Survey, Cetakan Kedua. Penerbit PT. Pustaka LP3ES Indonesia: Jakarta.  
Profitability and Company Growth in Influencing Dividend Policy Moderate by Liquidity Widati, Sindik; Hidayat, Taufik; Ummah, Rahmatul; Permatasari, Maulina Dyah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2138

Abstract

This study aims to analyse the effect of profitability and company growth on dividend policy, with liquidity serving as a moderating variable. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange during 2019-2022. The sample was selected using the purposive sampling method, resulting in 37 companies and a total of 148 observations. Data was collected through the documentary method from the companies' annual reports. Data analysis was conducted using multiple regression and Moderate Regression Analysis (MRA) with the assistance of E-Views software. The results indicated that profitability has a significant negative effect on dividend policy, while company growth does not have an impact on dividend policy. Liquidity has been shown to moderate the effect of profitability on dividend policy but is unable to moderate the effect of company growth on dividend policy. This study provides important implications for investors in understanding the factors that influence the dividend policy of manufacturing companies.
Analisis Sosio-Legal terhadap Faktor Penyebab dan Dampak Pernikahan di Bawah Umur Ummah, Rahmatul; Widiyanto, Hari; Abqori, Najih
Kartika: Jurnal Studi Keislaman Vol. 6 No. 1 (2026): Kartika: Jurnal Studi Keislaman (Februari)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v6i1.409

Abstract

This study looks at the problem of underage marriage, which is still prevalent in Malang Village, Ngombol District, Purworejo Regency.  The rise in early marriages, which has resulted in several home and social problems, provides the background for this study.   The purpose of this study is to determine the reasons behind early marriage and the consequences it has on both couples and society.   Data for this study is gathered through documentation, interviews, and observation using a qualitative technique. The results show that the main factor causing underage marriage is the influence of promiscuity, other factors are economic, low levels of education, and weak parental supervision. The resulting impacts include emotional unpreparedness that triggers domestic conflict, an increase in divorce rates, and limited opportunities for women to develop in the educational and economic fields. Socially, this phenomenon raises concerns about the future of the younger generation. Therefore, preventive efforts are necessary through socialization and legal counseling regarding the minimum age for marriage as regulated in Law Number 16 of 2019 concerning Marriage. Cooperation between village governments, educational institutions, religious leaders, and the community is key to reducing the number of underage marriages.
Analisis Sentimen Opini Warga X terhadap Banjir di Sumatera Menggunakan Naive Bayes Rahmawati, Novi Eka; Ummah, Rahmatul; Al Rosyid, Harun
Jurnal Dinamika Informatika Vol. 15 No. 1 (2026): Vol. 15 No. 1 (2026)
Publisher : Program Studi Informatika Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jdi.v15i1.462

Abstract

This study aims to analyze public sentiment regarding flooding in Sumatra based on data from social media platform X. Flooding is a frequent natural disaster in Sumatra and elicits a variety of public responses, many of which are expressed through social media. Social media platform X was chosen as the data source because it is open and real-time, allowing it to broadly represent public opinion. The research data consists of 1,030 Indonesian-language tweets collected through a crawling process using the official API for X, using keywords related to flooding in Sumatra. After data cleaning, 873 tweets were obtained, which were then processed through text mining stages, including text preprocessing, manual sentiment labeling, and dividing the data into training and test data. The training data consisted of 650 tweets, while the test data consisted of 223 tweets. Sentiment classification was performed using the Naive Bayes algorithm with the assistance of RapidMiner software. Model evaluation was performed using a confusion matrix with accuracy, precision, recall, and F1-score metrics. The results showed that the Naive Bayes algorithm performed quite well in sentiment classification. Furthermore, the analysis shows that public opinion regarding the flooding in Sumatra is dominated by negative sentiment. This research is expected to provide insight into public perceptions and inform disaster management policymaking.
Co-Authors Abqori, Najih Al Rosyid, Harun Permatasari, Maulina Dyah Rahmawati, Novi Eka Taufik Hidayat Widati, Sindik Widiyanto, Hari