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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi The Indonesian Journal of Accounting Research International Journal of Community Service JIMEKA
Jhon Andra Asmara
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH PENDAPATAN SENDIRI DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DENGAN DANA OTONOMI KHUSUS SEBAGAI PEMODERASI PADA KAB/KOTA DI PROVINSI ACEH nufus, hayatun; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The objective of the research was to find out the influence of Local Own Revenue and Balancing Fund on Capital Expenditure simultaneously and partially in Province/City Government in Aceh, and the role of Special Autonomy Fund in moderating the relationship of Local Own Revenue and Balancing Fund with Capital Expenditure. The research used causal design. The population was 23 provinces/cities in Aceh, and whole observed. The period of observation was since 2014 until 2016, so there were 69 analysis units all together. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that Local Own Revenue and Balancing Fund both simultaneosly and partially influenced Capital Expenditure. Special Autonomy Fund could moderate the relationship of Local Own Revenue and Balancing Fund with Capital Expenditure.
PENGARUHPENGALIHANPAJAKBUMI DANBANGUNANPERDESAAN DANPERKOTAAN TERHADAPBELANJAMODAL DENGANPENDAPATANASLIDAERAH SEBAGAIVARIABEL PEMODERASI (StudiEmpirispada Kabupaten/KotadiProvinsiAceh) Zikri, Unazir Achmad; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Thisstudyaimedto examinetheeffectofthetransitiontaxlandandbuildinginvillage and citytowards capitalexpenditurewithregionalrealrevenueasthemoderatingvariable.Thedatausedin thisresearchhis secondarydata.Thesamplewastakenby purposivesamplingmethodand thenumberofsamplesobtained were17 district/cityintheprovinceofAcehin2014 and 2015.Theanalysistechniqueusedismoderatedregression analysisusingSPSS 23.This study uses tax land and building in village and city as the independent variable and capital expenditureasthedependentvariable,andthenregionalrealrevenueasthemoderatingvariable.Theresultsof thisstudy indicatethatthe simultaneoustesting(testF),taxlandandbuildinginvillageandcityandregionalreal revenuehasaneffectoncapitalexpenditure.Inthepartialtest(ttest),variabletaxlandandbuildinginvillage andcityandregionalrealrevenuehasno effectoncapitalexpenditure.Keywords:Taxlandandbuildinginvillageandcity,capitalexpenditure,andregionalrealrevenue
Co-Authors Ade Irma Suryani Azuddin Yakob, Noor Bambang Bambang BZ, Fazli Syam Chenny Seftarita Diah Febriani Evi Mutia Farid Farid, Farid Fazli Syam BZ Febriani, Diah Fitri, Aisyah Dasfania Fuadi, M. Zahrul Halimatussakdiah Halimatussakdiah Haya, Fran Giska Fadhiya Hayatun Nufus Hayatun Nufus Irna Mardi Yati Iskandarsyah Madjid, Iskandarsyah Jihan Rojana M. Zahrul Fuadi Maya Febrianty Lautania Nadirsyah, Nadirsyah Nanda Sari Nizam, Ahmad Rahadi, Farhan Dama Ramdhana, Dara Ratna Mulyany, Ratna Rojana, Jihan Rulfah M Daud Rulfah M Daud Rulfah M. Daud Sari, Nanda Suci hariyati Suci Hariyati SYUKRIY ABDULLAH Unazir Achmad Zikri Unazir Achmad Zikri, Unazir Achmad Yati, Irna Mardi