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All Journal IKRA-ITH ABDIMAS JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Economic Reviews Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Kartika Rachma Sari
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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Pengaruh Pendapatan Asli Daerah, Surplus/Defisit Anggaran, dan Dana Alokasi Umum Terhadap Pinjaman Daerah di Provinsi Sumatera Selatan Salsabila, Hilda; Kartika Rachma Sari; Yulsiati, Henny
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.v7i10.8979

Abstract

The purpose of this study is to evaluate the results of the analysis of the influence of local revenue, budget surplus/deficit and general allocation funds on regional loans in South Sumatra Province. The sampling method in this study is using saturated sampling. This study uses secondary data as information. This study uses panel data regression assisted by the Econometric views (Eviews) version 12 program. The results of this study show the results of the t-test that the surplus/deficit has a negative and significant effect on regional loans, general allocation funds have a positive and significant effect on regional loans. The results of the F test show that local revenue, budget surplus/deficit, and general allocation funds have a joint and significant effect on regional loans.
Pengaruh Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal Kabupaten/Kota di Provinsi Bangka Belitung Bella Rahma Sary; Kartika Rachma Sari; Sandrayati
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.v7i10.9180

Abstract

This study aims to analyze the effect of the Balancing Fund and Budget Surplus (SILPA) on Capital Expenditure in regency/municipal governments of the Bangka Belitung Province during the 2019–2023 period. The research method used is quantitative with an associative approach. The data used are secondary data sourced from audited budget realization reports obtained from the official websites of DJPK and BPK RI. The analysis technique employed is multiple linear regression using SPSS version 26. The results show that partially, the Balancing Fund does not have a significant effect on Capital Expenditure, while SILPA has a positive and significant effect. Simultaneously, the Balancing Fund and SILPA significantly influence Capital Expenditure. The Adjusted R Square value of 0.227 indicates that 22.7% of the variation in Capital Expenditure can be explained by the Balancing Fund and SILPA, while the rest is influenced by other factors outside the model. These findings imply that effective planning and management of SILPA can encourage an increase in regional capital expenditure.
Determinan Pencegahan Fraud Pengadaan Barang dan Jasa pada OPD Provinsi Sumatera Selatan Mutiara Rizki Agustina Harahap; Kartika Rachma Sari; Rosy Armaini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (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.v7i1.4992

Abstract

The purpose of this study was to determine the magnitude of the effect of E-Procurement Implementation, Internal Control System and Organizational Commitment on Fraud Prevention of Procurement of Goods and Services at the OPD of South Sumatra Province. Quantitative type. The population is employees at the OPD of South Sumatra Province, totaling 54 employees directly related to the PBMN of the Goods and Services Procurement Subdivision according to Perpres No. 12 of 2021. The sample amounted to 54 people with the Saturated Sampling Method. Using Primary Data collected through Questionnaires Obtained 46 Questionnaire Data can be processed with Multiple Linear Regression Analysis, using the IBM SPSS Statistics Program Version 25. The results of the research that has been carried out can be seen that Partially and Simultaneously E-Procurement Implementation, Internal Control System and Organizational Commitment have a significant positive effect on Fraud Prevention of Procurement of Goods and Services at the OPD of South Sumatra Province.
Co-Authors Bella Rahma Sary Cindi Ramayanti Deli Aulia Fenoria Putri Frety Suci Tiara Hati Henny Yulsiati Mardiana Ayu Lestari Mutiara Rizki Agustina Harahap Nur Halimatus Sa’adah Nurhasanah Nurhasanah Rosy Armaini Salsabila, Hilda Sandrayati Sofiah Sopiyan AR Sri Hartaty Sukmini Hartati