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<![CDATA[PENGARUH MODAL DAN TENAGA KERJA PER JENIS INVESTASITERHADAP PRODUK DOMESTIK REGIONAL BRUTO (PDRB) DI KABUPATEN SLEMAN PASCA OTONOMI DAERAH, TAHUN 2001-2005 ]]>
<![CDATA[Rudy Badrudin]]>
<![CDATA[ Jurnal Riset Manajemen dan Bisnis Vol 6, No 2 (2011): Jurnal Riset Manjemen dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Bisnis UKDW ]]>
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DOI: 10.21460/jrmb.2011.62.66
<![CDATA[This research analyze the effect of capital and labor of Foreign Investment, Local Investment, and Non-facility Investment on Gross Domestic Regional Product in Sleman Regency afterregional autonomy. Based on research method using 3 models of regression equation with significance level of 5%, the result are capital and labor of Foreign Investment had nosignificant effect on Gross Domestic Regional Product in Sleman Regency; capital of Local Investment had no significant effect on Gross Domestic Regional Product in Sleman Regencyand labor of Local Investment had significant effect on Gross Domestic Regional Product in Sleman Regency, capital and labor of Non-facility Investment had no significant effect onGross Domestic Regional Product in Sleman Regency.Keywords: capital, labor, foreign invesment, local invesment, non-facility invesment]]>
<![CDATA[Evaluation of Village Fund Allocation on Indonesia ]]>
<![CDATA[Anik Puji Handayani]]>;
<![CDATA[Rudy Badrudin]]>
<![CDATA[ Journal of Accounting and Investment Vol 20, No 3: September 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2003129
<![CDATA[This study focuses on evaluation on Village Fund Allocation through on examining the effect of the Village Fund Allocation on Capital Expenditure, Economic Growth, Poverty, and Social Welfare. Using secondary data and purposive sampling method, this study has 411 districts as the samples with criteria in 2015. This study used Partial Least Square (PLS) to predict relationships between variables. Before doing the analysis of PLS, Klassen typology analysis was conducted. In Klassen typology, the districts in Indonesia were grouped into 4 quadrants, namely quadrant I (developing area), quadrant II (prime area), quadrant III (potential area), and quadrant IV (backward area). PLS test results (using a sample of districts throughout Indonesia) indicate that all hypotheses are not supported. Whereas in the classification of Klassen typology (using samples in each quadrant) only in certain quadrants a hypothesis is supported. This shows that the Village Fund Allocation has not had a significant impact on the economy of the Indonesian people.]]>
<![CDATA[IMPACT OF THE COVID-19 PANDEMIC ON REGENCY/ CITY REGIONAL ORIGINAL REVENUE IN THE SPECIAL REGION OF YOGYAKARTA ]]>
<![CDATA[Linda Rohyani]]>;
<![CDATA[Rudy Badrudin]]>
<![CDATA[ JURNAL EKOBIS DEWANTARA Vol 5 No 3 (2022): JURNAL EKOBIS DEWANTARA ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi UST ]]>
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DOI: 10.26460/ed_en.v5i3.3258
<![CDATA[This study aims to determine the impact of the Covid-19 pandemic on Regency/ City Regional Original Revenue in the Special Region of Yogyakarta. This type of research is quantitative research with secondary data taken by cluster sampling method. The analytical method used is parametric statistics, namely Two-Way Anova, and non-parametric statistics, namely the Wilcoxon-Rank Sum Test and the Kruskal-Wallis Test. The results showed that there were differences in the average Regional Original Revenue (PAD) of regencies/cities in DIY before and during the Covid-19 pandemic, and there were differences in average PAD between four regencies and one city in DIY before and during the Covid-19 pandemic.]]>
<![CDATA[The Evaluation of Fiscal Decentralization Implementation ]]>
<![CDATA[Rudy Badrudin]]>;
<![CDATA[Claudia Astika Putri Mayangsari]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i1.336
<![CDATA[The objective of study is conducted in order to evaluate the fiscal decentralization in Central Java Province by analyzing the effect of fiscal decentralization on capital expenditure, economic growth, and social welfare in 35 districts in Central Java Province based on data from 2015 to 2019 with capital expenditure and economic growth as intervening variable. The Central Java Province is a province who does not have regional divisions so its originality or authenticity of the territorial integrity of the regional autonomy will be seen into force since 2001. The year of 2015 to 2019 is a 15-years period of fiscal decentralization implementation in Indonesia after 2001. The analytical method used is based on the Partial Least Square (PLS) which follows the structural equation model (SEM) model for testing hypothesis (α = 5%). The findings of study are fiscal decentralization has a positive significant effect on capital expenditure, economic growth, and social welfare; capital expenditure has a negative significant effect on economic growth but has a positive significant effect on social welfare; and economic growth has a positive significant effect on social welfare in regency and city in Central Java Province.]]>
<![CDATA[PENGARUH PELAKSANAAN DANA DESA DAN EFEKTIVITAS PROGRAM DESA TERHADAP KUALITAS SUMBER DAYA MANUSIA DI DESA MARGOKATON DAN DESA MARGOLUWIH, KECAMATAN SEYEGAN, KABUPATEN SLEMAN ]]>
<![CDATA[Rizal Hakim]]>;
<![CDATA[Rudy Badrudin]]>
<![CDATA[ Jurnal Akuntansi Dan Manajemen Vol 33 No 2 (2022): JAM Vol 33 No 2 Agustus 2022 ]]>
Publisher : <![CDATA[LPPM STIE YKPN Yogyakarta ]]>
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DOI: 10.53916/jam.v34i2.72
<![CDATA[This study aims to identify the Effect of Village Fund Implementation and Village Program Effectiveness on the Quality of Human Resources in Margokatan Village and Margoluwih Village, Seyegan District, Sleman Regency. The type of data used is primary data obtained through the distribution of questionnaires with a google form. Respondents are the people of Margokatan Village and Margoluwih Village. The total number of respondents obtained was 101 people. The data were processed using multiple linear regression analysis techniques and using SPSS. The results of the study show that (1) the implementation of the Village Fund has a positive effect on the Quality of Human Resources in Margokaton Village and Margoluwih Village, Seyegan District, Sleman Regency, (2) Village Program Effectiveness has a positive effect on the Quality of Human Resources in Margokaton Village and Margoluwih Village, Seyegan District, Sleman Regency.]]>
<![CDATA[ILUSI FISKAL DAN PENGARUHNYA TERHADAP PERTUMBUHAN EKONOMI DAN KESEJAHTERAAN MASYARAKAT ]]>
<![CDATA[Ayu Dyan Febrianti]]>;
<![CDATA[Rudy Badrudin]]>
<![CDATA[ Jurnal Akuntansi Dan Manajemen Vol 34 No 1 (2023): JAM Vol 34 No 1 April 2023 ]]>
Publisher : <![CDATA[LPPM STIE YKPN Yogyakarta ]]>
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DOI: 10.53916/jam.v34i1.79
<![CDATA[This study aims to identify the occurrence of the phenomenon of fiscal illusion in the influence of Regional Taxes, General Allocation Funds, Special Allocation Funds on Regional Expenditure and their influence on Economic Growth and Social Welfare in East Java Province in 2015-2018. The type of data used is secondary data. The object of research includes 38 regencies/cities in East Java Province with data sources obtained from Reports on Budget Realization and Economic Growth and Social Welfare. The analytical method used is Partial Least Square analysis. The conclusion obtained from the test is that Regional Taxes have a positive and significant effect on Regional Expenditures, General Allocation Funds have a positive and significant effect on Regional Expenditures, Special Allocation Funds have a positive but not significant effect on Regional Expenditures, Regional Expenditures have a positive and significant effect on Economic Growth, Growth The economy has a positive but not significant effect on people's welfare. There is a phenomenon of fiscal illusion where fiscal illusions have a positive and significant effect on economic growth but not a significant positive effect on social welfare in the regency/city of East Java Province in 2015-2018.]]>
<![CDATA[UJI BEDA KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH ANTARA SAAT PPKM DIPERKETAT DAN SETELAH PPKM DIPERLONGGAR ]]>
<![CDATA[Hana Nur Sahari]]>;
<![CDATA[Rudy Badrudin]]>
<![CDATA[ Jurnal Akuntansi Dan Manajemen Vol 34 No 2 (2023): JAM Vol 34 No 2 Agustus 2023 ]]>
Publisher : <![CDATA[LPPM STIE YKPN Yogyakarta ]]>
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DOI: 10.53916/jam.v34i2.106
<![CDATA[This study aims to determine the impact of the Covid-19 pandemic on Regional Tax and Regional Levy revenues. More precisely, to test and analyze whether there is a difference in contribution between Regional Tax and Regional Levy between when PPKM rules are tightened and after PPKM rules is relaxed. The sample selection in this study used the judgment sampling method. The data used as an analysis tool is data on the realization of regional tax revenues and regional levies in Surakarta City from 2020 to 2022 obtained from the BPKAD Surakarta City. The results of this study show that there is a difference in regional tax contributions in Surakarta City between when PPKM is tightened and after PPKM is relaxed, and there is no difference in regional levy contributions in Surakarta City between when PPKM is tightened and after PPKM is relaxed.]]>
<![CDATA[PENGARUH FLYPAPER EFFECT TERHADAP PERTUMBUHAN EKONOMI DAN KESEJAHTERAAN MASYARAKAT ]]>
<![CDATA[Nareswari Adyanindita Kusumawardhani Kusyala]]>;
<![CDATA[Rudy Badrudin]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 17 No 1 (2023): JEB Vol 17 No 1 Maret 2023 ]]>
Publisher : <![CDATA[LPPM STIE YKPN Yogyakarta ]]>
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DOI: 10.53916/jeb.v17i1.31
<![CDATA[ABSTRACT Regional autonomy is carried out to achieve the goals of public welfare for all levels. Local governments prepare the regional revenue and expenditure budgets (APBD) to increase growth that supports public welfare. The purpose of this study is to indentify and analyze the phenomenon of the flypaper effect through the regional original revenue (PAD) and general allocation funds (DAU) on capital expenditure (BM) and then their can effect on economis growth and public welfare through the human development index (IPM). The selected areas in this research cover all regencies and cities in West Java Province. This research takes data on the realization of the regional budget for revenue and expenditure (APBD) at the Directorate General of Fiscal Balance (DJPK) of ministry of finance during the 2016-2020 period. The sampling technique used purposive sampling which resulted 135 data from 18 districs and 9 cities in West Java Province. The test results in this research indicate that PAD nad DAU have positive and significant effect on capital expenditure and show that there is no flypaper effect. The test results also that capital expenditure has positive and significant effect on economic growth, but economic growth is unable to affect public welfare. Keywords: economic growth, welfare, flypaper effect]]>
<![CDATA[Nexus between Capital Expenditure and Economic Growth in Indonesia in the Covid-19 Pandemic ]]>
<![CDATA[Fadhilah, Hanifah Zulfa]]>;
<![CDATA[Chandra, Herlina Aria]]>;
<![CDATA[Wahyuningsih, Merliana]]>;
<![CDATA[Badrudin, Rudy]]>
<![CDATA[ Journal of Business & Banking Vol 12 No 2 (2022): November 2022 - April 2023 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jbb.v12i2.3293
<![CDATA[This study aimed to determine the relationship between capital expenditure and the Covid-19 pandemic on economic growth in Indonesia. This study used a sample of all provinces in Indonesia, consisting of 34 provinces in 2019-2021. It analysed the data by using an Analysist Covariate or ANCOVA. The results showed that capital expenditure had no effect on economic growth while the Covid-19 pandemic had a positive effect on economic growth. The Covid-19 pandemic in this study was initially formulated that the Covid-19 pandemic had a negative impact, but the results of the study said otherwise. The positive influence of the Covid-19 pandemic is due to the digitalization of the economy. Capital expenditure issued by the government during the pandemic has not been able to increase economic growth. Therefore, the government must consider the allocation of capital expenditures in the APBD and supervise the implementation of the APBD, especially during the Covid-19 pandemic.]]>
<![CDATA[Study on the Development and Use of E-commerce in the Special Region of Yogyakarta with De Lone and Mc. Lean IS Success Model ]]>
<![CDATA[Kairupan, Daniel]]>;
<![CDATA[Badrudin, Rudy]]>;
<![CDATA[Dodo, Yakobu Aminu]]>
<![CDATA[ KINERJA Vol. 26 No. 2 (2022): KINERJA ]]>
Publisher : <![CDATA[Faculty of Business and Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v26i2.5505
<![CDATA[The high growth of e-commerce in Indonesia is influenced by several things. Because of changes in people's behavior and the advancement of the quality of information and the quality of services. This includes the Special Region of Yogyakarta (DIY), which is one of the areas with the highest level of e-commerce service users in Indonesia. This research was conducted to study the development and use of e-commerce in the Special Region of Yogyakarta (DIY). This needs to be done because even though DIY is one of the areas with the highest level of e-commerce service users in Indonesia, the level of e-commerce business activity in Indonesia, especially DIY, is still relatively new, so there are still many shortcomings in its implementation. Researchers use e-commerce metrics suggested by DeLone and Mc.Lean (2004) as the foundation of the instrument. Research data processing using Smart Partial Least Square (Smart-PLS) 3.0. The analytical model used in this study is a structural equation model (SEM) and inductive analysis using goodness of fit model (inner model) research which serves to determine the suitability of a model used in this study. From the data processing that has been done, there are 2 independent variables that have no significant effect on the dependent variable. From this finding it is expected that companies engaged in e-commerce services can focus on achieving net benefits by paying attention to several variables that have a significant influence. The findings of this study also support several previous studies that have been tested previously.]]>
