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Efektifitas Dan Efisiensi Pelaksanaan Anggaran Pendapatan Dan Belanja Terhadap Kinerja Keuangan Pada Dinas Pendidikan Pemuda Dan Olahraga DI Yogyakarta Periode Tahun 2018-2022 Bili, Jenia Irin; Siswati, Susi
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 19 No. 1 (2025): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v19i1.733

Abstract

Penelitian ini bertujuan untuk mengetahui Efektifitas dan Efisiensi pelaksanaan Anggaran Pendapatan dan Belanja terhadap Kinerja Keuangan menggunakan rasio keuangan yaitu rasio efektivitas, rasio efisiensi, rasio varians pendapatan, rasio pertumbuhan pendapatan, rasio varians belanja, rasio pertumbuhan pendapat, dan rasio keserasian belanja. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Teknik pengumpulan data dilakukan dengan cara dokumentasi yaitu Laporan Realisasi Anggaran.Hasil penelitian ini menunjukkan bahwa efektifitas dan efisiensi pelaksaaan anggaran pendapatan dan belanja terhadap kinerja keuangan dilihat dari analisis efektivitas pendapatan periode 2018-2022 sudah dikatakan sangat efektif. Varians pendapatan peiode 2018-2022 sudah dikatakan baik. Pertumbuhan pendapatan periode 2018-2022 sudah dikatakan sangat baik. Pertumbuhan Belanja periode 2018-2022 sudah dikatakan Naik. Keserasian Belanja menunjukkan bahwa Kinerja Keuangan dilihat dari Analisis Belanja Operasi terhadap Total belanja dikatakan Sangat Serasi , analisis Belanja Modal terhadap Total Belanja dikatakan Tidak Serasi karena belanja operasi lebih diprioritaskan daripada belanja modal sehingga modalnya rendah.
Effectiveness, Growth Rate and Contribution of Local Tax Revenue, Local Retribution, Results of Management of Separated Regional Wealth and Other Legitimate Local Revenue to Kediri District Local Revenue Siswati, Susi; Kaloeti, Ade Kristianus
KINERJA Vol. 28 No. 2 (2024): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v28i2.8664

Abstract

The purpose of this study was to determine the effectiveness, growth rate, and contribution of local taxes, local levies, the results of the management of separated local assets, other legitimate RLI to local revenue. The sample comprises the five-year budgetary framework of the Regional Revenue and Expenditure Budget (APBD) for Kediri Regency during the period from 2018 to 2022. The current phenomenon observed in the budget reports and realizations established within the framework of the Regional Revenue and Expenditure Budget (APBD) of Kediri Regency pertains to local taxes, regional levies, the management of separated regional wealth, and other legitimate sources of local revenue. Specifically, an analysis of the budget and realization from 2018 to 2022 reveals discrepancies in revenue generation year over year, alongside an examination of the growth rates and their contributions to overall revenue. These discrepancies serve as a basis for evaluating the effectiveness of the budget as set forth in the APBD of Kediri Regency. Consequently, it is imperative to conduct research focused on the effectiveness, growth rates, and contributions of these revenues to local income. A detailed examination of the budget and realization data from 2018 to 2022 indicates notable variations in revenue collection from year to year, as well as an analysis of the growth trends and their respective contributions to total revenue. These variations will inform the assessment of whether the budget, as established by the APBD of Kediri Regency, is effective or not. Therefore, it is essential to undertake research that investigates the effectiveness, growth rates, and contributions of these revenues to local income. Data analysis techniques and mathematical methods used are effectiveness ratio, growth rate ratio, and contribution ratio. Data collected from the APBD posture in Kediri district for the period 2018 - 2022. The results of the analysis of the effectiveness ratio for the period 2018 - 2022 for local taxes are very effective because all exceed 100%, the highest local retribution in 2018 is 133.22% and the lowest in 2020 is 90.31%. The results of the management of separated regional assets, the effectiveness ratio is in the highly effective category because all exceed 100%, while the highest other legal RLI in 2022 is 173.05% and the lowest in 2018 is 66.22%. The results of the growth rate analysis for local taxes, local levies, and the results of the management of separated assets for the period 2018 - 2022 are all included in the unsuccessful category because all are less than 30%. As for other legitimate RLI, some are unsuccessful but some are less successful in 2019 and 2022 because the percentage is 30%-55%. The highest contribution ratio for local taxes in 2018 of 55.62% is in the very good category because it exceeds 50%, the lowest in 2022 of 37.74% is in the medium category between 30.10% - 40%. For local retribution and the results of managing separated assets are all in the very poor category because they are below 10%. Other legitimate RLI in 2022 amounted to 56.58 very good category, and the lowest in 2018 amounted to 35.73% including the moderate category.
Pengaruh Ukuran Perusahaan, Leverage, dan Struktur Modal terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2023 Feani, Ribkah; Siswati, Susi; Herwinanto, Erfan
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 20 No. 1 (2026): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v20i1.830

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, leverage, dan struktur modal terhadap nilai perusahaan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2023. Jenis penelitian yang digunakan adalah asosiatif kausal dengan pendekatan kuantitatif. Sampel penelitian terdiri dari 20 perusahaan yang dipilih dengan metode purposive sampling. Hasil analisis menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, leverage berpengaruh positif dan signifikan terhadap nilai perusahaan, dan struktur modal berpengaruh negatif dan signifikan terhadap nilai perusahaan. Secara simultan, ukuran perusahaan, leverage, dan struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan.
Bank Profitability and Its Macroeconomic Determinants: Evidence from Indonesian Listed Banks Salikode, Joshua Marsiko; Siswati, Susi
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 7 No 1, January 2026
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v7i1.6106

Abstract

This study aims to examine the effects of the BI Rate, Non-Performing Loans (NPL), and inflation on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the period 2019–2022. A quantitative research approach was employed to analyze the relationships among the variables. The population of this study consists of 20 banks listed on the IDX within the observation period. Using purposive sampling, 12 banks were selected as the research sample. Secondary data were obtained from published financial statements and macroeconomic indicators, and the data were analyzed using multiple regression analysis. The results of the partial t-test indicate that the BI Rate does not have a significant effect on bank profitability, while Non-Performing Loans (NPL) have a negative and significant effect on profitability. Inflation was also found to have no significant effect on bank profitability. However, the simultaneous F-test results show that the BI Rate, NPL, and inflation jointly have a positive and significant effect on bank profitability. These findings suggest that although individual macroeconomic variables may not significantly influence profitability, credit risk, as reflected by NPL, plays a crucial role in determining bank performance. The study contributes to the existing literature by providing empirical evidence on the impact of macroeconomic factors and credit risk on banking profitability in emerging markets, particularly Indonesia. The results are expected to provide useful insights for bank management, investors, and policymakers in formulating strategies to enhance banking performance and financial stability.