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Journal : Jurnal Riset Akuntansi dan Bisnis Indonesia

PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH) DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL DI PROVINSI D.I. YOGYAKARTA TAHUN 2013-2020 Rini Marliana; Agung Slamet Prasetyo; Prafidhya Dwi Yulianto
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.164 KB) | DOI: 10.32477/jrabi.v2i2.489

Abstract

This research was conducted to prove the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH), and Remaining Budget Financing (SILPA) on Capital Expenditures in Regional ProvincesYogyakarta Special Year 2013-2020. This research method is quantitative by conducting multiple linear regression analysis between the variables of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH) and Over Budget Financing (SILPA) on Capital Expenditures. The population in this study is the City/Regency in the Province of the Special Region of Yogyakarta in 2013-2020. The sample in this study was determined by purposive sampling. .This study concludes that Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Capital Expenditures, while Revenue Sharing Funds (DBH) and Over Budget Financing (SILPA)does not have a significant positive effect on Capital Expenditures.This shows that Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Fund (DBH) and Budget Financing Excess Remaining (SILPA) simultaneously affect Capital Expenditure.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH) DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL DI PROVINSI D.I. YOGYAKARTA TAHUN 2013-2020 Rini Marliana; Agung Slamet Prasetyo; Prafidhya Dwi Yulianto
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i2.489

Abstract

This research was conducted to prove the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH), and Remaining Budget Financing (SILPA) on Capital Expenditures in Regional ProvincesYogyakarta Special Year 2013-2020. This research method is quantitative by conducting multiple linear regression analysis between the variables of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH) and Over Budget Financing (SILPA) on Capital Expenditures. The population in this study is the City/Regency in the Province of the Special Region of Yogyakarta in 2013-2020. The sample in this study was determined by purposive sampling. .This study concludes that Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Capital Expenditures, while Revenue Sharing Funds (DBH) and Over Budget Financing (SILPA)does not have a significant positive effect on Capital Expenditures.This shows that Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Fund (DBH) and Budget Financing Excess Remaining (SILPA) simultaneously affect Capital Expenditure.
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN UTAMA JASA TRANSPORTASI YANG ADA DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI PERIODE 2018-2021 Irwan Yuliana; Prafidhya Dwi Yulianto; Dwi Novitasari
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 4 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v3i4.860

Abstract

The purpose of this study was to determine the financial performance of the main transportation service companies on the Indonesia Stock Exchange for the 2018-2021 period. The population and samples are taken based on certain criteria or purposive sampling. This study uses quantitative data analysis from secondary data obtained from audited financial reports. The results of the study can be concluded that when viewed from the aspect of the pre-pandemic activity ratio it was much better during the pandemic, with the highest average receivables turnover ratio in 2018 of 15.46 times. The liquidity ratio during the pandemic was much better than before the pandemic with an average working capital ratio of 328,873,000,000, a current ratio of 2.02 times, a quick ratio of 1.46 times and a cash ratio of 83.42% in 2021. If you look at it from Profitability and solvency ratios have fluctuated. This indicates that the financial performance of the main transportation service company is not optimal.