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Pendapatan Asli Daerah Dan Dana Alokasi Khusus Terhadap Belanja Daerah Pada Kabupaten/Kota Provinsi Sumatera Barat Putri, Cantika Rahmanda; Putra, Gerry Hamdani
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1954

Abstract

This research aims to test whether there is an influence of local original income and special allocation funds on regional spending at the Central Statistics Agency (BPS) of West Sumatra. The population in this study were 19 West Sumatra Regencies/Cities at the West Sumatra Central Statistics Agency (BPS). The samples used were 57 samples from the West Sumatra Central Statistics Agency (BPS). The sampling technique used documentation techniques. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with Eviews 9. The results of this research provide empirical evidence that partially the variables of local original income and special allocation funds have a positive effect on regional spending. Simultaneously, the variables of local original income and special allocation funds have a positive effect on regional spending.
Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center in Padang City Ananda, Febryandhie; Meirina, Elsa; Hamdani Putra, Gerry; Rivandi, Muhammad; Umar, Desyani
Cahaya Pengabdian Vol. 1 No. 2 (2024): Desember 2024
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v1i2.112

Abstract

The purpose of this activity is so that MSME actors can prepare business proposals and be able to analyze financial statements so that MSMEs are realized as efficient, healthy and high-growth businesses, able to become the people's economic strength and make a great contribution to national economic development. The activity began with observation and correspondence through WA to find out the needs of Micro, Small and Medium Enterprises (MSMEs) Then it was carried out by delivering material related to Improving the Quality of Financial Reports Using the Zahir Application. Community Empowerment Activities for MSMEs Through Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center were carried out in accordance with what was expected. This can be seen from the positive response of MSME actors. It is hoped that in the future similar training and mentoring activities can be held again in order to improve the knowledge and skills of MSME actors in compiling financial statements and analyzing financial statements in order to access capital in banking institutions and other financial institutions
Dampak Penerapan Standar Akuntansi Pemerintah dan Sistem Pengendalian Internal Terhadap Akuntabiltas Kinerja Instansi Pemerintah Daerah Putra, Gerry Hamdani; Fitri, Vegi Anisa
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan Penelitian ini adalah memberikan bukti secara empiris mengenai dampak penerapan standar akuntansi pemerintah dan sistem pengendalian internal terhadap akuntabiltas kinerja instansi pemerintah daerah. Populasi pada penelitian ini diambil dari Badan Kepegawaian Daerah (BKD) Kota Padang. Teknik pengambilan sampel yang peneliti gunakan adalah Porposive Sampling dengan total sampel sebanyak 40 responden dan alat pengujian yang digunakan adalah analisis regresi linear berganda. Hasil pada penelitian ini membuktikan bahwa adanya dampak penerapan standar akuntansi pemerintah dan sistem pengendalian internal terhadap akuntabiltas kinerja instansi pemerintah daerah
Analisis Pajak Daerah dan Inflasi terhadap Belanja Daerah dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi di Provinsi Sumatra Barat Pramita Pramita; Gerry Hamdani Putra
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10088

Abstract

Although the relationship among local taxes, inflation, and regional expenditure has been widely discussed in previous studies, research examining the role of economic growth as a moderating variable in this relationship remains limited, particularly in local governments in West Sumatra Province. This study aims to analyze the effect of local taxes and inflation on regional expenditure, with economic growth as a moderating variable in West Sumatra Province. This study used a quantitative approach with secondary data obtained from the Central Statistics Agency (BPS) and relevant government agencies. The research sample covered regencies and cities in West Sumatra Province during the 2020–2024 period. The data were analyzed using descriptive statistics, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA). The results showed that local taxes had a positive and significant effect on regional expenditure, whereas inflation had no significant effect on regional expenditure. In addition, economic growth was not proven to strengthen the relationship between local taxes and regional expenditure or the relationship between inflation and regional expenditure. These findings support fiscal decentralization theory, which emphasizes the importance of regional fiscal capacity in supporting development and public services. Thus, this study contributes to the development of the literature on regional finance and macroeconomics, particularly regarding the interaction between fiscal and economic variables in local government management. The practical implications of this study emphasize the importance of formulating fiscal policies, controlling inflation, and managing regional expenditure more effectively to support sustainable economic development in West Sumatra Province.