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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL LPPM BIDANG EKOSOSBUDKUM JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Formosa Journal of Science and Technology (FJST) Formosa Journal of Applied Sciences (FJAS) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi West Science Social and Humanities Studies IJEFSD
Maryam Mangantar
Univesitas Sam Ratulangi Manado
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Effect of Performance-Based Regional Expenditure Revenue Budget and Good Government Governance on Performance Accountability of Local Government Institutions in Tambrauw Regency, West Papua Province Yesyan, Amandus; Mangantar, Maryam; Tulung, Joy Elly
International Journal on Economics, Finance and Sustainable Development Vol. 3 No. 6 (2021): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v3i6.1999

Abstract

The results of the regression equation can show that the constant value -2.020 can be interpreted if all independent variables are considered constant, namely: Performance-Based Regional Budget (X1) variable, Good Government Governance (X2) variable, then the value of the dependent variable, namely: Performance Accountability of Local Government Agencies (Y), is 2,020 units. The regression coefficient value of the Performance-Based Budget (X1) variable is 0.615, this value means that if there is an increase of 1 unit in the Performance-Based APBD variable (X1), while the Good Government Governance (X2) variable is considered constant, then the variable dependent, namely Performance Accountability of Local Government Agencies (Y), will increase by 0.615 units. The regression coefficient value of the Good Government Governance (X2) variable is 0, 555 this value means that if there is an increase of 1 unit in the Good Government Governance variable (X2), while the Performance-Based APBD variable (X1) is considered constant, then the dependent variable, namely the Accountability of Performance of Local Government Agencies (Y), will increase by 0.555 units. Furthermore, to determine the effect of the independent variables partially on the dependent variable, the t-test was used. If the value of t < t1-, (n-2) or p>0.05, then H0 is accepted and Ha is rejected. The Performance-Based Regional Budget (X1) variable produces a positive direction with a tcount of 4.839 with a probability of 0.000. Because the probability value (sig) t < 5% (0.000 < 0, 05) then partially the Performance-Based APBD variable (X1) has a positive and significant effect on the Performance Accountability variable of Local Government Agencies (Y) if the Good Government Governance (X2) variable remains in value. Thus, the hypothesis which states that there is a positive and significant effect of the Performance-Based APBD variable (X1) on the Regional Government Agency Performance Accountability variable (Y) is accepted. The Good Government Governance (X2) variable produces a positive direction with a tcount of 4.357 with a probability of 0.000. Because the probability value (sig) t < 5% (0.000 < 0.05) then partially the Good Government Governance (X2) (X2) variable has a significant positive effect on the Regional Government Agency Performance Accountability variable (Y) if the Performance-Based APBD variable (X1 ) remains the value. Thus the hypothesis which states that there is a positive and significant effect of the Good Government Governance (X2) variable on the Regional Government Agency Performance Accountability variable (Y) is accepted. The calculation results show that all independent variables can be declared to have a positive and significant effect. R Squrae value or the number of coefficients of determination. The magnitude of the coefficient of determination in the table above is 0.492 or equal to 49.2%. This figure means that 49.2% of the resulting Local Government Agency Performance Accountability variable (Y) can be explained by using the Performance-Based APBD variable (X1) and the Good Government Governance variable (X2). Based on the results of the study, it was found that the Performance-Based Budget had a positive and significant effect on the Performance Accountability variable of Local Government Agencies (Y) in Tambrauw Regency, West Papua Province. This means that the better the performance-based APBD is implemented, the better the Performance Accountability of Local Government Agencies.
Financial Performance Analysis in Measurement of Bank Soundness Level (Study At PT. Bank Sulutgo 2016-2020 Period). Mantik, Tirza; Karamoy, Herman; Mangantar, Maryam
International Journal on Economics, Finance and Sustainable Development Vol. 3 No. 10 (2021): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v3i10.2229

Abstract

This study aims to analyze financial performance in measuring bank soundness as measured using the RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) method at PT. Bank SulutGo period 2016 - 2020. The data analysis method in this study is descriptive analysis with a quantitative approach. The results showed that the Bank's Health Level based on the risk profile factor showed that the bank's NPL was below 2% which was predicated as very healthy, and the LDR was predicated as unhealthy. The Good Corporate Governance factor shows that the bank gets a healthy predicate. The earnings factor shows that the bank's ROA is more than 1.5% which is predicated as very healthy and the bank's NIM is more than 3% which is predicated as very healthy.
Co-Authors Abrini A.D Laluas Adityo Pratama Sidiki Adolfina ., Adolfina Andre Stefano Wowor Ariananda, Shanon Eunike Baramuli, Dedy N Batistuta Manumpil Boby Rantow Payu Claudyanti Jeivi Lahopang Dandel, Noldy P. David J. Umboh, David J. Dedy N. Baramuli Djemly, Woran Ferdinand J. Tumewu Ferdinand Tumewu Fitty Valdi Arie Frederik G. Worang, Frederik G. Gala, Mery Joy Gunawan, Emilia Hadiningrat, Elia W. Hariman, Edward . Herman Karamoy Imbang, Anatasya Stevani Elisabet Indra Budiarjo, Indra Indrie D. Palandeng Ivonne S. Saerang Jacky S. B. Sumarauw Jalung, Karlinda James D.D. Massie Jessy J. Pondaag Joy Elly Tulung Kalengkongan, Tesalonika S. Kalumata, Lisy Militia Christy Gracia Kindangen, Monica B. Kogoya, Octofian Papuanus Handali Komaling, Cindy Lapian, Stanss L. H. V. J. Leatemia, Eliessye Monretha Lizi Manimpurung Lontoh, Anggie Angeline Maretha Lumain, Riedle Lumentut, Faldy G. Magdalena Wullur Mamosey, Grasia Putri Manaida, Asty Maria Mangantar, Arif A.A Mangeta, Sevanya A. Maramis, Joubert B. Maria Tielung Maria V. J. Tielung Menaung, Chandra Amelia Merinda H. Ch. Pandowo Merlyn Karuntu Mokodaser, Rexaldo C. Nababan, Melisa Neisye Untu, Victoria Neisye Nugroho, Daniel ` Paledung, Febriani L. Paoki, Tifany T. Paparo, Sania Paulina Van Rate Paulina Van Rate Peggy Adeline Mekel Pessak, Zefanya C E Pondaag, Gracia R. M. Rahman, Khairunnisa I. T. Rambing, Maria Rawis, Chrestini Regina Rumondor, Regina Rizka Handayani Rogi, Mira Rogi, Mirah Rogi, Mirah H. Rumbay, Wulandary E. T. Rumokoy, Lawren J. Rumokoy, Lawren Julio Rundengan, Praycilia Runtunuwu, Albertus Gerardi Saerang, Regina Sambeta, Agrita Priti Sambouw, Agnes F. O. Sangkoy, Richard Imanuel Satriyo, Sagitta Sauba, Yulitha K. Sella Machmud, Sella Shinta Wangke, Shinta Sientje C. Nangoy Sientje Nangoy, Sientje Siwy, Dominic Emanuela Chinara Sri Murni Sri Murni Rustandi, Sri Murni Tambun, Lingkan Hanna Tangkuman, Miraldha Jane Tasik, Hizkia H. D. Thomas, Gailyn Josephine Tilaar, Kesye Karlina Tirza Mantik Tiwouw, Merry Tombokan, Gladies L. M. Tumbuan, Willem J.F.A. Untu, Victoria Neisye Waani, Novel C. Warouw, Aurilia Wewengkang, Caeli B. P. Winston Pontoh Wongkar, Chindy Wongkar, Kevin Roseveld Fernando Yantje Uhing Yesyan, Amandus Yufika Injillia Poniskori Yunita Mandagie, Yunita Mandagie Zadrak, Keyzia