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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Desy Novitasari; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to find evidence about the factors that influence the allocation of capital expenditure budgets in the District and City Governments in Central Java Province. The factors tested in this study are regional own-source revenue, general allocation funds, and special allocation funds with control variables of total assets, surplus / devisit and a comparison between regional own-source revenue and total revenue. The samples in this study were all Regencies and Cities in Central Java Province or 29 Regencies and 6 Cities that issued local government financial reports that were audited by the Supreme Audit Board for the 2014 - 2017 period taken using the Purposive Sampling method. These factors were again tested using panel data regression at a significance level of 5 percent. The results of the study identified that the regional original income variable had no effect on the capital expenditure budget allocation, the general allocation fund variable had a significant positive effect on the capital expenditure budget allocation, while the special allocation fund variable had a significant positive effect on the capital expenditure budget allocation. With a control variable that affects only one, namely the number of assets.
Influence Of Financial Literacy and Financial Technology To Investment Decision Student at University Of Bhayangkara Jakarta Raya Desy Novitasari; Ari Sulistyowati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 1 No. 01 (2023): March 2023
Publisher : Draf Solusi Indonesia

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Abstract

This study aims to determine whether there is an intermediate effectfinancial literacy andfinancial technology toinvestment decision students at University of Bhayangkara Jakarta Raya. the results of this study indicate thatfinancial literacy (X1) has a significant effect oninvestment decision students. This proves that the level of financial literacy of a student is the basis for consideration in making investment decisions.financial technology positive effect oninvestment decision students. This shows that the availability of technology in financial terms, especially investment applications from PT Phintraco influences the decisions of students in investing. From the results of the F test, financial literacy andfinancial technology simultaneously a positive effect oninvestment decision students. This shows that a student's decision to invest requires adequate financial literacy and adequate investment technology.