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ANALYSIS OF THE EFFECT OF REGIONAL ORIGINAL INCOME ON DEVELOPMENT OF DEVELOPMENT BY CAPITAL EXPENDITURE AS A MODERATING VARIABLE IN ACEH, NORTH SUMATERA, RIAU AND WEST SUMATERA PROVINCES 2010-2017 Padang, Novi Natalia
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.619 KB)

Abstract

The purpose of this study was to analyse the effect of local revenue on development developments with capital expenditure as moderating variables in the provinces of Aceh, North Sumatra, Riau and West Sumatra. The population of this study were Aceh Province, North Sumatra, Riau and West Sumatra in 2010 to 2017. Observation samples were selected using saturated sample methods. Data was processed using panel data regression statistical test methods. The results of this study prove that based on regional tax, regional levies, the results of separated regional wealth, and other legitimate Local Government Revenue (LGR) simultaneously, have a significant effect on Gross Regional Domestic Products (GRDP) variables. Based on the results of the moderation test with interaction test, capital expenditure has a significant effect in moderating the effect of regional taxes, regional retribution, separated regional wealth results, other Local Government Revenue (LGR) on Gross Regional Domestic Products (GRDP).
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, LEVERAGE AND MARKET VALUATION ON STOCK RETURNS IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS SECTOR Danielta Juliana Simanjuntak; Grace Evelyn Amanda Br Meliala; Heni Madana Murfita; Wilsa Road Betterment Sitepu; Novi Natalia Padang
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2385

Abstract

Analyzing and knowing how much influence business location, advertising and service quality have on purchasing decisions that occur at Maju Bersama Supermarkets is the goal of this study. Researchers used associative approach research methods and quantitative research types. Analyzing the data in this study with multiple regression analysis. Data collection techniques were applied with questionnaires, interviews and documentation studies. The research population is visitors who have shopped at the Maju Bersama Supermarket which is also used as a sample of 142 consumers. The slovin formula is used to determine the number of samples. The t(count) value of the Business Location variable is -2.516, Advertising is 1.028, and Service Quality is 4.399 and F(count) is 8.754. The research results show that the coefficient of determination is 16%. The conclusion in this study is that simultaneously and partially Business Location, Advertising and Service Quality have a significant and positive value effect on Purchasing Decisions at PT. Maju Bersama Supermarket
PERBANDINGAN SISTEM PUSAT DAN DESENTRALISASI PENATAAN PAJAK Padang, Novi Natalia
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 1 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i1.1130

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui perbandingan sistem sentralisasi dan desentralisasi administrasi perpajakan. Metode penelitian menggunakan metode studi pustaka yaitu metode pengumpulan data dengan melakukan penilaian terhadap sumber seperti membaca buku, internet seperti jurnal dan artikel yang berkaitan dengan masalah. Penggunaan desentralisasi efektif untuk administrasi perpajakan. Batasan penelitian ini menggunakan sumber referensi penelitian sebelumnya. Awalnya penelitian ini menggunakan peraturan perundang-undangan yang berlaku di Indonesia.
PENGARUH IMPLEMENTASI SISTEM ERP TERHADAP PENINGKATAN INDEKS KEPUASAN NASABAH DI PT. BANK X DI MEDAN, INDONESIA Padang, Novi Natalia
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i2.1268

Abstract

Makalah ini bertujuan untuk mengkaji berbagai konsep terkait pengembangan definisi dan dimensi manajemen hubungan nasabah, serta mencoba mengembangkan model manajemen hubungan nasabah yang komprehensif, khususnya di PT. Bank X. Permasalahan yang akan diangkat dalam makalah ini adalah bagaimana mengembangkan konsep, definisi dan dimensi manajemen hubungan nasabah dan kedua, bagaimana mengembangkan model enterprise resource planning yang dapat diterapkan pada PT. Bank X. Pendekatan yang digunakan dalam menulis makalah ini adalah pendekatan kualitatif, yaitu metode penelitian yang digunakan untuk memeriksa objek ilmiah. Implikasi akademis dalam makalah ini adalah bahwa ada pemahaman teoritis tentang penyebab keberhasilan dan kegagalan perusahaan dalam menerapkan Aplikasi Sistem Enterprise Resource Planning (ERP) .Sementara itu, implikasi praktis untuk jurnal ini diharapkan dapat menjadi pertimbangan bagi para pelaku usaha, khususnya di industri jasa perbankan dalam mengimplementasikan Sistem ERP. Fokus konseptual yang dikembangkan dalam makalah ini adalah untuk meneliti dimensi manajemen hubungan nasabah sehingga model yang menggambarkan manajemen hubungan nasabah di sektor perbankan dapat dikembangkan. Kontribusi asli untuk penulisan jurnal ini dapat memberikan perspektif baru pada ERP yang lebih proaktif.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH TERHADAP PERKEMBANGAN PEMBANGUNAN DI PROVINSI ACEH,SUMATERA UTARA, RIAU DAN SUMATERA BARAT PADANG, NOVI NATALIA; LUMBAN GAOL, ROMASI
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.1603

Abstract

The purpose of this study was to determine and analyze the effect of local revenue on development in the provinces of Aceh, North Sumatra, Riau and West Sumatra. The population of this study is the Provinces of Aceh, North Sumatra, Riau and West Sumatra with the observation year 2010 to 2017. The sample was selected using the saturated sample method. The data was processed using the panel data regression statistical test method. The results of this study prove that based on the simultaneous test results, regional taxes, regional levies, separated regional wealth results, other valid PAD simultaneously, have a significant effect on the GRDP variable.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PEMBERIAN SUKU BUNGA KEPADA NASABAH DAN DEBITUR PADA PT. BANK X DI MEDAN Padang, Novi Natalia
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1751

Abstract

Penelitian ini bertujuan untuk mengkaji seberapa efisien kontrak dalam pemberian kredit khususnya pada PT. Bank X. Permasalahan yang akan diangkat dalam penelitian ini adalah, pertama, apa yang mendasari pemberian kredit PT. Bank X kepada nasabah, analisis kedua laporan keuangan yang digunakan oleh PT. Bank X, dan ketiga sistem pemberian dan pengawasan kredit yang seharusnya diterapkan oleh PT. Bank X. Pendekatan yang digunakan dalam penulisan ini adalah pendekatan kualitatif, yaitu metode penelitian yang digunakan untuk mempelajari objek-objek ilmiah. Implikasi akademis dari makalah ini adalah adanya pemahaman teoritis mengenai kontak yang efisien dalam memberikan kredit kepada nasabah. Sementara itu, implikasi praktis dari jurnal ini diharapkan dapat menjadi bahan pertimbangan bagi para pelaku usaha, khususnya industri jasa perbankan dalam hal efisiensi kontrak dan pemberian kredit.
PERAN AUDIT INTERNAL DALAM MENINGKATKAN TATA KELOLA PERUSAHAAN Padang, Novi Natalia
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2461

Abstract

In the global economy, internal audit is established as an important tool for the proper management of any resource business economy. The main objective of this study is to determine the theoretical level of contribution of internal audit to corporate governance. Furthermore, this study also aims to examine the interaction between various factors of corporate governance, such as the board of directors, audit committee and external auditors, and the internal audit process. The results of this study indicate that internal audit plays an important role in effective corporate governance.
PENGARUH REPUTASI DAN PEMASARAN MEDIA SOSIAL TERHADAP DAYA SAING UNIVERSITAS KATOLIK SANTO THOMAS MEDAN Tarigan, Immanuel; Haloho, Elizabeth; Padang, Novi Natalia; Purba, Imelda Rimenda
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2982

Abstract

The purpose of this study was to find out and analyze reputation which influences competitiveness, social media marketing influences competitiveness, and reputation and social media marketing simultaneously influence competitiveness of Santo Thomas Catholic University of Medan. The research method used is a quantitative descriptive research method. The population in this study were all active students in the 2022/2023 Academic Year, totaling 6,540 people. The technique for determining the sample in this study used Propotionate Stratified Random Sampling. As for determining the number of samples (n) used is referring to the Slovin approach. From the results of calculating the number of samples used in this study, there were 98 respondents. The scale of data measurement in this study used a Likert scale. The data analysis technique used is instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test (R2). The results of the study show that (1) the reputation variable has a positive and significant effect on competitiveness, (2) the social media marketing variable has a positive and significant effect on competitiveness, and (3) the reputation and social media marketing variables simultaneously have a positive and significant effect on Santo Thomas Catholic University of Medan .
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KABUPATEN/KOTA PROVINSI SUMATERA UTARA Padang, Novi Natalia; Padang, Wendi Suprapto
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2985

Abstract

The purpose of this study was to determine and analyze the effect of regional own-source revenue (PAD), balancing funds, and capital expenditure partially on the financial performance of local governments in the districts/cities of North Sumatra Province. The population for this study is the districts/cities of North Sumatra Province, consisting of 33 districts/cities with the observation years 2014 to 2021. The type of sample uses a saturated sample where the population is the sample. The data is processed using the panel data regression statistical test method. The results of this study prove that regional own-source revenue, balancing funds partially have a positive and significant effect on the financial performance of local governments in the districts/cities of North Sumatra Province. Meanwhile, capital expenditure has no effect on the financial performance of local governments in the districts/cities of North Sumatra Province.
PENGARUH DANA PERIMBANGAN BELANJA MODAL DAN FISCAL STRESS TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KABUPATEN/KOTA PROVINSI SUMATERA UTARA Padang, Novi Natalia; Padang, Wendi Suprapto
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3524

Abstract

The purpose of this study was to determine and analyze the effect of balancing fund, capital expenditures and fiscal stress on the financial performance of local governments in the districts/cities of North Sumatra Province. The population for this study is the districts/cities of North Sumatra Province, consisting of 33 districts/cities with the observation years 2014 to 2021. The type of sample uses a saturated sample where the population is the sample. The data is processed using the panel data regression statistical test method. The results of this study prove that balancing funds, fiscal stress have a positive and significant effect on the financial performance of local governments in the districts/cities of North Sumatra Province. Meanwhile, capital expenditure has no effect on the financial performance of local governments in the districts/cities of North Sumatra Province.