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All Journal Media Komunikasi Geografi Jurnal Riset Akuntansi dan Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Serambi Engineering International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Mantik Jurnal Pemberdayaan Masyarakat Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Trias Politika Quantitative Economics and Management Studies Proceeding of The International Conference on Economics and Business International Journal of Applied Business and International Management
Erlina Erlina
Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Transportation Other

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PENGARUH DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN DAERAH KABUPATEN/KOTA PROVINSI ACEH Diky Alfitra Desky; Erlina Erlina; Sirozuzilam Sirozuzilam
JURNAL TRIAS POLITIKA Vol 7, No 1 (2023): April 2023, Jurnal Trias Politika
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jtp.v7i1.5064

Abstract

ABSTRACTEach region has General Allocation Funds(GAF), Special Allocation Funds(SAF), Revenue Sharing Funds(RSF) and Capital Expenditures that differ from one region to another will have different regional financial performance impacts, resulting in different development developments. not the same from one region to another. The aim of this study was to analyze the partial and simultaneous influence of GAF,SAF,RSF, and Capital Expenditures on the Regional Financial Performance of the Districts/Cities of Aceh Province. Research was conducted in Aceh Province. The research design is a quantitative study using archival secondary data for 2017-2021 (data on GAF,SAF,RSF,Capital Expenditure and Regional Financial Performance) library of the Central Bureau of Statistics(CBS) of the District/City Government of Aceh Province. The analytical method used in this study is multiple regression analysis. The results showed that the General Allocation Fund(GAF) is positive and significant effect on the regional financial performance of Aceh Province. The Special Allocation Fund(SAF) is positive and significant effect on the regional financial performance of Aceh Province. Revenue Sharing Fund(RSF) has a positivee and significant effect on the regional financial performance of Aceh Province. Capital Expendituree(CE) has a negative and significant efect on the regional financial performancee of Aceh Province. GAF,SAF,RSF and Capital Expenditures simultaneously have a positive and insignificant effect on the regional financial performance of Aceh Province.ABSTRAKSetiap daerah memiliki Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Bagi Hasil (DBH) dan Belanja Modal yang berbeda-beda yang berpengaruh pada kinerja keuangan daerah yang berbeda juga, hal ini berakibat pada perkembangan pembangunan yang berbeda antara satu daerah dengan daerah lainnya. Tujuan dalam penelitian  ini  adalah untuk menganalisis pengaruh DAU, DAK DBH, dan  Belanja  Modal secara parsial dan simultan terhadap Kinerja Keuangan Daerah Kabupaten/Kota Provinsi Aceh. Penelitian dilaksanakan di Provinsi Aceh. Desain penelitian adalah kuantitatif studi dengan menggunakan data sekunder arsip 2017-2021 (data DAU, DAK, DBH, dan Belanja Modal serta Kinerja Keuangan Daerah) dari perpustakaan Badan Pusat Statistik(BPS) Pemerintah Kabupaten/Kota Provinsi Aceh. Metode Analisa data dalam penelitian ini menggunakan analisis regresi  berganda. Hasil penelitian menunjukkan bahwa Dana Alokasi Umum(DAU) memiliki pengaruh positif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. Dana Alokasi Khusus(DAK) memiliki pengaruh positif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. Dana Bagi Hasil(DBH) memiliki pengaruh positif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. Belanja Modal(BM) memiliki pengaruh negatif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. DAU, DAK, DBH serta Belanja Modal secara simultan memiliki pengaruh positif dan tidak signifikan terhadap kinerja keuangan daerah Provinsi Aceh.
Identification Of Accountability With Competence, Community Participation And Information Technology In The Village Of Langkat District Anggi Pratama; Erlina Erlina; Sirojuzilam Sirojuzilam; Iskandar Muda
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6979

Abstract

This study aims to examine the effect of village government competence, community participation and utilization of information technology on accountability in villages in the Langkat Regency area. This research design is associative quantitative research. Data collection using a questionnaire with 244 respondents consisting of Planning, Budgeting, Administration, Reporting and Data Compilation in 47 villages in the Langkat Regency area. This research uses the SEM-Partial Least Square (PLS) approach. PLS is a component or variant-based Structural Equation Modeling (SEM) equation model. The results of this study indicate that the competence of village government, community participation and utilization of information technology have a positive effect on the accountability of village financial management. The implications of the results of this study prove that village financial accountability can be identified by factors of village government competence, community participation and the use of information technology that is adopted effectively and on target.
Co-Authors , Rahima Br Purba Agus Christian Hutagalung Ajuan Ritonga Alimul Hadi Alistraja Dison Silalahi Anggi Pratama Aried Sumekar Azhar Maksum Azizul Kholis Daniel Surya Parapat Diky Alfitra Desky Dito Aditia Darma Nasution Evodila Evodila Fadillah Sanita Harahap H. B. Tarmizi Haryono Umar Intan Wahyuni Nasution Iskandar Muda Keulana Erwin Muhammad Rifky Santoso Ngatemin - Nurul Aulia Sani Ramadhan, Puja Rizqy Rambe, Prima Aprilyani Rina Br. Bukit Rina Bukit rizka Hilda Siregar Rujiman Rujiman Rujiman Rujiman Siahaan, Elisabet Sirojuzilam Sirojuzilam Hasyim Sirozuzilam Sirozuzilam Situmeang, Chandra Suka Nikmat Zebua Supriadi Supriadi Suriadi, Agus Syamsul Bahri Gayo Tarmizi Venna Monica Aginta Ginting Wintari Harahap Zulkarnain Zulkarnain