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Analisis Anteseden Financial Behavior Pada Mahasiswa Gen Z Prodi Akuntansi Universitas Muhammadiyah Surabaya MSA, Gita Desipradani S.Pd MM; Fitriyah, Kurnia Lailatul; Surahman, Dedy
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24599

Abstract

This research was conducted regarding the phenomenon of young people in Indonesia regarding poor behavior and financial literacy and the emergence of technology-based financial products and services. The purpose of this study was to determine the effect of Financial Literacy (X1) and Financial Technology (X2) on Financial Behavior (Y) in Gen Z Students of Accounting Study Program, University of Muhammadiyah Surabaya. The research approach used in this study is a quantitative approach using questionnaires in data collection. The population in this study were active students of the Accounting Study Program for the 2019-2022 academic year, University of Muhammadiyah Surabaya. The number of samples is 60 respondents. The data were processed using the IBM Statistics SPSS 25 program, based on the results of the t test conducted it can be seen that financial literacy (X1) has a positive and significant effect on financial behavior (Y) and financial technology (X2) has no significant effect on financial behavior (Y). Based on the results of the F test conducted, it can be seen that Financial Literacy (X1) and Financial Technology (X2) simultaneously have a positive and significant effect on the financial behavior variable in Gen Z Students of Accounting Study Program, University of Muhammadiyah
PENGARUH DESENTRALISASI FISKAL TERHADAP BELANJA MODAL Desipradani, Gita; Sucipto, Hadi
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2075

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Desentralisasi Fiskal yang bersumber dari Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal di Kabupaten dan Kota Jawa Timur tahun 2016-2020. Data yang digunakan bersumber dari laporan realisasi anggaran yang dipublikasikan Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan (DJPK). Jenis penelitian kuantitatif menggunakan analisis data regresi berupa data panel yang merupakan gabungan data time series tahun 2016 - 2020 dan data cross-section 28 Kabupaten dan 9 Kota di Provinsi Jawa Timur sebanyak 185 sampel menggunakan software Eviews 10. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Bagi Hasil tidak berpengaruh terhadap Belanja Modal sedangkan Dana Alokasi Umum dan Dana Alokasi Khusus berpengaruh terhadap Belanja Modal.Kata Kunci: Desentralisasi Fiskal, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja ModalABSTRACTThis study aims to determine the effect of Fiscal Decentralisation sourced from Regional Original Revenue, Revenue Sharing Funds, General Allocation Funds, and Special Allocation Funds on Capital Expenditures in East Java Regencies and Cities in 2016-2020. The data used comes from the budget realisation report published by the Directorate General of Fiscal Balance of the Ministry of Finance (DJPK). This type of quantitative research uses regression data analysis in the form of panel data which is a combination of time series data from 2016 - 2020 and cross-section data of 28 districts and 9 cities in East Java Province as many as 185 samples using Eviews 10 software. The results showed that Regional Original Revenue and Revenue Sharing Fund had no effect on Capital Expenditure while General Allocation Fund and Special Allocation Fund had an effect on Capital Expenditure.Keywords: Fiscal Decentralisation, General Allocation Fund, Special Allocation Fund, Capital Expenditure