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Predictors Of Capital Expenditures in Regency/City Regional Government in West Java Province 2017-2022 Endayani, Fitri; Kartika Berliani
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.247

This research aims to analyze the influence of Regional Original Income, Budget Surplus, and Profit-Sharing Funds on Capital Expenditures. Capital expenditure is important for regional governments to improve the welfare of their people because it has objectives related to public services, one of which is to obtain fixed assets such as equipment, buildings, infrastructure, and other fixed assets. Things that influence the absorption of capital expenditure effectively or not can be seen from the Budget Realization Report. This research method is quantitative research with a descriptive and verification approach. Based on the research results, it was found that (1) Regional Original Income has an influence but is not significant on Capital Expenditures (2) Budget Surplus does not have a significant influence on Capital Expenditures (3) Profit-Sharing Funds do not have a significant influence on Capital Expenditures. The implication of this finding is that these three factors do not significantly influence Capital Expenditures. However, it should be noted that the influence of Regional Original Income on Capital Expenditures still needs to be researched further to ascertain whether this influence is truly insignificant or only occurs in certain cases.

Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Khusus (DAK), Dan Dana Bagi Hasil (DBH) Terhadap Belanja Modal (Pada Kabupaten Dan Kota Di Provinsi Jawa Barat Tahun 2015-2022) Shiva Ulqisti; Kartika Berliani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 3 (2024): Juni 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i3.2430

Tujuan utama penelitian adalah menjelajahi bagaimana Pendapatan Asli Daerah, Dana Alokasi Khusus, dan Dana Bagi Hasil memainkan peran utama dalam membangun visi pemerintah daerah melalui belanja modal yang cerdas dan efektif. Metode Kuantitatif dengan penyampaian deskritif dan verifikatif telah diterapkan di penelitian ini, sedangkan Sumber data yang dimanfaatkan pada penelitian merupakan Laporan Realisasi APBD Provinsi Jawa Barat Tahun 2015-2022. Sumber data didapatkan melalui situs resmi kementrian keuangan yaitu http://www.djpk.kemenkeu.go.id, kemudian data sekunder didapatkan dengan memanfaatkan media internet dan literatur terkait. Pada penelitian ini, digunakan metode sampel non-probability sampling, yaitu metode sampling jenuh yang memanfaatkan keseluruhan populasi yang ada sebagai sampel. Dalam konteks ini, populasi yang digunakan sebanyak 18 Kabupaten dan 9 Kota yang berada didalam Pemerintah Daerah Provinsi Jawa Barat. Berdasarkan hasil uji statistik, disimpulkan bahwa variabel Brand Image, Harga dan Lokasi mempengaruhi keputusan pembelian secara bersamaan. Hasil temuan uji hipotesis menentukan keputusan diterimanya hipotesis. Dengan demikian, dengan Fhitung 31,544 dan p-value (sig) 0,000, H5 diterima, yang memaparkan bahwa Brand Image, Harga dan Lokasi memegang pengaruh bersamaan pada Keputusan Pembelian. Koefisien determinasi menunjukkan bahwa variabel-variabel tersebut memberikan hubungan simultan sebesar 70,5% dan pengaruh faktor lain menyumbang 29,5% sisa.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Dana Bagi Hasil Terhadap Belanja Modal (Studi Pada Kabupaten di Provinsi Jawa Barat tahun 2017-2022) Susanto, Beni kris Andrea; Kartika Berliani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 4 (2024): Agustus 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i4.2914

Penelitian ini menginvestigasi pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Dana Bagi Hasil (DBH) terhadap belanja modal di kabupaten-kabupaten Provinsi Jawa Barat selama periode 2017-2022. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan pemerintah daerah. Metode analisis yang digunakan adalah regresi panel untuk menguji hubungan antara variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Alokasi Umum terbukti berpengaruh positif terhadap Belanja Modal, sedangkan Dana Alokasi Khusus dan Dana Bagi Hasil terbukti tidak memiliki pengaruh signifikan terhadap Belanja Modal di kabupaten-kabupaten tersebut. Temuan ini memberikan kontribusi dalam pemahaman tentang alokasi sumber pendapatan daerah dan kebijakan fiskal di tingkat regional.

Pengaruh Current Ratio, Total Asset Turnover, Debt To Asset Ratio dan Firm Size Terhadap Return On Asset (Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar di BEI Tahun 2017-2023) Ekawati, Yeni; Berliani, Kartika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3654

The purpose of this study is to investigate the effects of firm size, debt to asset ratio, current ratio, and total asset turnover on return on assets in the food and beverage manufacturing subsector listed on the IDX between 2017 and 2023. A quantitative method with a descriptive and verificative approach is the research methodology employed. Financial statements (annual reports) from the Food and Beverage Manufacturing Subsector's 2017–2023 annual reports, which are available on the IDX, provided the secondary data that was used. The t-test results demonstrated that Return on Asset is impacted by the Current Ratio. Return on Asset is impacted by total asset turnover. Firm size and the debt-to-asset ratio have little bearing on return on assets. The current ratio, total asset turn over, debt-to-asset ratio and firm size all significantly affect return on assets, according to the simultaneous test research.

Pengaruh Debt to Equiy Ratio, Return on Asset, Firm Size dan Kepemilikan Saham Publik terhadap Konservatisme Akuntansi (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014 – 2023) Noviyanti, Ria; Berliani, Kartika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3726

Finding out how accounting conservatism is affected by the debt to equity ratio, return on assets, firm size, and public share ownership in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2014–2023 period is the aim of this study. Quantitative research methodology with a descriptive and verificative approach is employed. The financial statements (annual reports) of manufacturing firms in the Food and Beverage Subsector listed on the Indonesia Stock Exchange between 2014 and 2023 comprise the data used. Using the t-test, the research findings indicate that public share ownership and firm size have a negative impact on accounting conservatism, although return on assets and debt to equity ratio have no influence. The Debt to Equity Ratio, Return on Asset, Firm Size, and Public Share Ownership all significantly impact Accounting Conservatism, according to the simultaneous test results.

The Influence of Capital Intensity, Institutional Ownership, Firm Size and Public Share Ownership on Accounting Conservatism (In Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2014 – 2023) Maahury, Ranny Gabriella; Berliani, Kartika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3732

In order to ascertain the impact of capital intensity, institutional ownership, firm size, and public share ownership on accounting conservatism, the study was carried out on manufacturing companies in the food and beverage sub-sector that were listed on the Indonesia Stock Exchange between 2014 and 2023. A quantitative method with a descriptive and verificative approach is the research methodology employed. Financial statements of food and beverage manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2023 comprise the data used. The findings of the t-test indicate that, although Institutional Ownership and Firm Size have no effect on Accounting Conservatism, Capital Intensity and Public Share Ownership do. Capital Intensity, Institutional Ownership, Firm Size, and Public Share Ownership all significantly impact accounting conservatism, according to the simultaneous test results.

Pengaruh Current Ratio, Total Asset Turnover, Debt To Asset Ratio dan Firm Size Terhadap Return On Asset (Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar di BEI Tahun 2017-2023) Ekawati, Yeni; Berliani, Kartika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3654

The purpose of this study is to investigate the effects of firm size, debt to asset ratio, current ratio, and total asset turnover on return on assets in the food and beverage manufacturing subsector listed on the IDX between 2017 and 2023. A quantitative method with a descriptive and verificative approach is the research methodology employed. Financial statements (annual reports) from the Food and Beverage Manufacturing Subsector's 2017–2023 annual reports, which are available on the IDX, provided the secondary data that was used. The t-test results demonstrated that Return on Asset is impacted by the Current Ratio. Return on Asset is impacted by total asset turnover. Firm size and the debt-to-asset ratio have little bearing on return on assets. The current ratio, total asset turn over, debt-to-asset ratio and firm size all significantly affect return on assets, according to the simultaneous test research.

Pengaruh Debt to Equiy Ratio, Return on Asset, Firm Size dan Kepemilikan Saham Publik terhadap Konservatisme Akuntansi (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014 – 2023) Noviyanti, Ria; Berliani, Kartika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3726

Finding out how accounting conservatism is affected by the debt to equity ratio, return on assets, firm size, and public share ownership in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2014–2023 period is the aim of this study. Quantitative research methodology with a descriptive and verificative approach is employed. The financial statements (annual reports) of manufacturing firms in the Food and Beverage Subsector listed on the Indonesia Stock Exchange between 2014 and 2023 comprise the data used. Using the t-test, the research findings indicate that public share ownership and firm size have a negative impact on accounting conservatism, although return on assets and debt to equity ratio have no influence. The Debt to Equity Ratio, Return on Asset, Firm Size, and Public Share Ownership all significantly impact Accounting Conservatism, according to the simultaneous test results.

The Influence of Capital Intensity, Institutional Ownership, Firm Size and Public Share Ownership on Accounting Conservatism (In Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2014 – 2023) Maahury, Ranny Gabriella; Berliani, Kartika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3732

In order to ascertain the impact of capital intensity, institutional ownership, firm size, and public share ownership on accounting conservatism, the study was carried out on manufacturing companies in the food and beverage sub-sector that were listed on the Indonesia Stock Exchange between 2014 and 2023. A quantitative method with a descriptive and verificative approach is the research methodology employed. Financial statements of food and beverage manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2023 comprise the data used. The findings of the t-test indicate that, although Institutional Ownership and Firm Size have no effect on Accounting Conservatism, Capital Intensity and Public Share Ownership do. Capital Intensity, Institutional Ownership, Firm Size, and Public Share Ownership all significantly impact accounting conservatism, according to the simultaneous test results.

The Quality of Government Financial Reports : Factor’s That Can Affect It Raharja, Moch Indra; Berliani, Kartika
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.2049

In this study, the standard of the Bandung Regency Health Office's financial reports will be examined in relation pertaining to internal control framework of the government, human resource competency and utilization of official accounting standards. The research approach used is a quantitative one that combines a descriptive and verifying approach. Applying the non-probability sampling method with the Slovin formula, sixty-four individuals from the Bandung district health office were chosen as samples for this study. Descriptive statistics use reliability and validity tests. Regression analysis using multiple linear, determination coefficients, correlation coefficients for product moments and statistical testing for verification uses standard assumptions. A variety of data analysis methods are used like as simultaneous and partial testing (f-test and t-tests). Data is processed using SPSS software. Internal Control System of the Government, Competency in Human Resource and the Implementation of Government Accounting Standards do not affect the quality of financial reports per data from a partial research. However, There isn't any relationship between the quality of financial reports and the Internal Control System of the Government, Competency in Human Resource and the Implementation of Government Accounting Standards according to contemporaneous research findings.

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