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All Journal Jurnal Manajemen Terapan dan Keuangan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Laga-Laga: Jurnal Seni Pertunjukan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Terapan Akuntansi Jurnal Abdimas Mandiri JURMA : Jurnal Program Mahasiswa Kreatif Aptekmas : Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Desri Yanto
Politeknik Negeri Sriwijaya
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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

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Pengaruh Pajak Daerah, Retribusi Daerah, Produk Domestik Regional Bruto, dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Daerah Pemerintah Pulau Sumatera Fadiyah Lefi Anggraini; Muhammad Husni Mubarok; Desri Yanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9092

Abstract

This study aims to analyze the effect of Regional Taxes, Regional Levies, Gross Regional Domestic Product (GRDP), and Budget Financing Surplus (SiLPA) on Regional Expenditures in provincial governments on the island of Sumatra during the period 2019–2023. This study uses a quantitative approach with a panel data regression analysis method. The data used are secondary data obtained from the Regional Government Financial Report (LKPD) and the Central Statistics Agency (BPS). The independent variables consist of Regional Taxes, Regional Levies, GRDP, and SiLPA, while the dependent variable is Regional Expenditures. The results of the study indicate that Regional Taxes have a Negative and Significant effect, Regional Levies and GRDP have a significant positive effect on Regional Expenditures, while SiLPA does not have a significant effect. Simultaneously, the four independent variables affect Regional Expenditures. This finding implies that regional governments need to optimize tax revenues and encourage regional economic growth in order to increase regional spending capacity sustainably.
Pengaruh Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor Badan Pemeriksa Keuangan Provinsi Sumatera Selatan dalam Mendeteksi Fraud M. Faishal Akbar Athaillah; Sarikadarwati; Desri Yanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9122

Abstract

This study aims to analyze the effect of competence, independence, and professionalism on the ability of auditors of the Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Selatan to detect fraud. Fraud is an act that has a major impact on state finances and requires serious attention from government auditors. The research method used is a quantitative method with a survey approach through a questionnaire distributed to 40 auditors of the BPK Perwakilan Provinsi Sumatera Selatan. Data analysis was performed with multiple linear regression using the SPSS application. The results showed that competence and independence partially and simultaneously had no significant positive effect on the auditor's ability to detect fraud. Meanwhile, professionalism partially and simultaneously has a significant positive effect on the auditor's ability to detect fraud. These findings confirm the importance of increasing competence, maintaining an independent attitude, and auditor professionalism in order to strengthen fraud detection in the public sector.
Co-Authors Adhitama, Fardinant Edwin Frymaruwah Eka Jumarni Fadiyah Lefi Anggraini Fera Widyanata Fitrini Mansur Humairah Ananda Adelia M. Faishal Akbar Athaillah M. Ichsan Siregar Media Kusumawardani, Media Media Kusumawradani Muhammad Farhan MUHAMMAD HUSNI MUBAROK Mutiara Amanda Nelly Masnila Rika Wulandari Rizki Yuli Sari Sahrul N Sarikadarwati Soediro, Achmad Wiwik Tiswiyanti Zulkifli Zulkifli