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All Journal Eksistansi BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM IQTISHADIA Jurnal Pendidikan Agama Islam Jurnal Ekonomi dan Bisnis Islam Syntax Literate: Jurnal Ilmiah Indonesia SYIRKAH FINANCIAL : JURNAL AKUNTANSI BALANCE Jurnal Akuntansi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat MALIA: Journal of Islamic Banking and Finance Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Abdimas Kartika Wijayakusuma Jurnal Akuntansi AKTIVA JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aptekmas : Jurnal Pengabdian Kepada Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Riset Ekonomi dan Akuntansi MASAGI ( Jurnal Pendidikan Agama Islam ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Tazkiyya: Jurnal Keislaman, Kemasyarakatan dan Kebudayaan
MUHAMMAD HUSNI MUBAROK
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Journal : BALANCE Jurnal Akuntansi dan Bisnis

 1 
FAKTOR – FAKTOR YANG MEMPENGARUHI FISCAL STRESS PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Citra, Anastasia Julia; Masnila, Nelly; Mubarok, Muhammad Husni
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8461

Abstract

This research aims to determine the factors that can impact fiscal stress in Regency/City Governments in South Sumatra Province from 2018 to 2022. The resaerch uses a sample of Regency/City Governments in South Sumatra Province with moderate regional financial capacities. Secondary data sourced from publications released by the Supreme Audit Agency is utilized. The research employs multiple linear regression to test the hypotheses, specifically using the R² test, partial test, and simultaneous test, analyzed with SPSS (Statistical Package for the Social Sciences) Version 26.The result is that regional original income and capital expenditures have a positive and statistically significant impact on fiscal stress. balancing funds and decentralization fiscal have a negative and significant impact on fiscal stress.
Co-Authors Ahmad Izzan, Ahmad Anjelin Vio Julia Azizah, Rida Bainil Yulina Citra, Anastasia Julia Desri Yanto Eka Jumarni Fithri Evada Dewata Fadiyah Lefi Anggraini FARIDAH Firmansyah Firmansyah Hartati, Sukmini Intan Yuriska Jati Sasongko Wibowo Kiagus Zainal Arifin Lela Farantika Rahayu Masnila, Nelly Meisya Meisya, Meisya Muhammad Naufal Izzaurrahman muhammad Rizki Okky Savira Pranita, Andes Putri, Azila Ferasta Qabilah Arikah Relyza Radino, Radino Relyza, Qabilah Arikah Salsabillah, Dillah Samdudin Nur Ahmadi Sandrayati Sandrayati Sandrayati Savira, Okky Sikana, Noor Arina Mana Sopiyan AR Syamsuri Syamsuri Tina Martini, Tina Ulum, Rafiatul Wulandari, Aisyah