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All Journal Jurnal Ilmu Manajemen Terapan (JIMT) International Journal of Applied Business and International Management
Saipuloh, Saipuloh
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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DETERMINASI PERTUMBUHAN EKONOMI PROVINSI SULAWESI BARAT: PAJAK DAERAH, RETRIBUSI DAERAH, DAN BELANJA PEMBANGUNAN (SUATU KAJIAN STUDI LITERATURE ILMU EKONOMI) Saipuloh, Saipuloh
Jurnal Ilmu Manajemen Terapan Vol. 3 No. 2 (2021): Jurnal Ilmu Manajemen Terapan (November 2021)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v3i2.737

Abstract

Riset terdahulu merupakan suatu hal yang sangat krusial dalam suatu artikel atau riset ilmiah. Fungsi dari riset terdahulu tidak lain adalah untuk mendukung dan memperkuat teori serta fenomena gap serta pengaruh dan hubungan antar variabel. Artikel literature reviu ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi Pertumbuhan Ekonomi Provinsi Sulawesi Barat, yakni: pajak daerah, retribusi daerah dan belanja pembangunan/modal, suatu studi literature Ilmu Ekonomi. Hasil artikel literatur reviu ini yaitu: 1) Pajak Daerah berpengaruh terhadap Pertumbuhan Ekonomi, 2) Retribusi Daerah berpengaruh terhadap Pertumbuhan Ekonomi dan 3) Belanja Pembangunan/Modal berpengaruh terhadap pertumbuhan ekonomi.
The Effect of Audit Findings, Local Government Losses, and Follow-up of Audit Recommendations on the Public Services Quality Through the Audit Opinion of Local Government Financial Statements in Sulawesi Saipuloh, Saipuloh; Ismail, Tubagus; Adha, Wahyu Maulid
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2639

Abstract

With the existence of local governments and regional autonomy, the provision of public services will be of higher quality because local governments are close to communities throughout Indonesia. Several factors can influence the quality of public services provided by local governments, such as audit findings, local government losses, follow-up on audit recommendations, and audit opinions on Local Government Financial Statements (LGFS). The purpose of this study is to analyze the direct and indirect effects of audit findings, local government losses, and follow-up on audit recommendations on the quality of public services in Sulawesi in 2020-2021, with the audit opinion of LGFS as an intervening variable. The research analysis method used was SEM-PLS. The results found that audit findings have no significant effect directly on the audit opinion of LGFS and public service quality. Local government losses have a direct negative effect and are significant for the audit opinion of LGFS and the quality of public services. Follow-up on audit recommendations has a positive and significant effect on the audit opinion of LGFS and the quality of public services. The audit opinion of LGFS has no significant effect on the quality of public services. The audit opinion of LGFS is unable to mediate the indirect effect between audit findings, local government losses, and follow-up on audit recommendations on the quality of public services.
Co-Authors Adha, Wahyu maulid Tubagus Ismail