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All Journal Visioner & Strategis Management Research and Behavior Journal
Chairil Akhyar
Departement Of Management, Faculty Of Economic And Business Universitas Malikussaleh
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Penerimaan APBD Terhadap Kemandirian Keuangan Kabupaten/Kota di Provinsi Sumatera Barat M Marzuki; Chairil Akhyar; N Nurlela; Fika Yandani
Jurnal Visioner & Strategis Vol 11, No 1 (2022)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This study aims to examine the effect of local taxes, regional levies, profit-sharing fund general allocation funds and special allocation funds for regional financial independence in districts/cities in West Sumatra Province. This study uses secondary data, namely data obtained from district/city APBD realization reports in West Sumatra Province from 2016-2020 by accessing the official website on the website of the Directorate General of Fiscal Balance and the Regional Financial Agency of West Sumatra Province. The data analysis technique was using panel data regression analysis. The results of the analysis in this study indicate that local taxes and revenue-sharing funds have a significant positive effect on regional financial independence, while special allocation funds have a significant negative effect on regional financial independence. Meanwhile, regional levies and general allocation funds have no significant effect on regional financial independence.
Pengaruh Pendapatan Asli Daerah Dana Bagi Hasil dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Pemerintahan Dapil II Provinsi Aceh Marzuki Marzuki; Husaini Husaini; Chairil Akhyar; Radiah Alfara
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This study aimed to determine the effect of Own-source Revenue, Profit Sharing Funds, and Special Allocation Funds on Capital Expenditures in the Government of Electoral District II Aceh. The data used in this study are reports on the realization of the APBD from 2014-2019. The data analysis method used was multiple linear regression using SPSS and three classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test). The results partially showed that Own-source Revenue and revenue sharing funds significantly influenced capital expenditures in the government of electoral districts of Aceh. Meanwhile, the Special Allocation Fund insignificantly influenced capital expenditures in the Aceh district government. Simultaneously, Own-source Revenue, Profit Sharing Funds, and Allocation Funds influenced Capital Expenditures in the two electoral governments of Aceh. Keywords:   Own-source Revenue, Profit Sharing Fund, Special Allocation Fund, Capital Expenditure. 
Analysis of Financial Ratio Determinants for Increasing Operating Profit in MSMEs Service Sector: an Empirical Case Study from Barber Shop Business in Indonesia Muammar Khadafi; Marzuki Marzuki; Chairil Akhyar; Chalirafi Chalirafi; Fuadi Fuadi; Irada Sinta; Rico Nur Ilham
Management Research and Behavior Journal Vol 1, No 2 (2021)
Publisher : Department of Management, Universitas Malikussaleh, Aceh Utara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/mrbj.v1i2.5090

Abstract

This study aims to analyze the Financial Ratios of MSMEs in the haircut service sector at Raden The Barber Banda Aceh from 2015-2019. The data analysis method used in this study uses Profitability Ratios, Liquidity Ratios, Solvency Ratios and Activity Ratios to assess Financial Performance, in accordance with the regulations stipulated by the Decree of the Minister of Small and Medium Enterprises of the Republic of Indonesia No. 06/Per/M.KUKM/V/2006. From the results of data analysis, it can be seen that the Profitability Ratio of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with indicators of GPM (99.35%), NPM (56.78%) and ROA (18.26%), with an overall indicator has a value greater than 10%. The results of the analysis of the Liquidity Ratio of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with the QR (622.97%) and CR (695.41%) indicators with overall indicators having values greater than 200%. Furthermore, the results of the Solvency Ratio analysis of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with the DAR indicator (1.45%) which has a value less than 40%. Finally, the results of the analysis of Raden The Barber Banda Aceh's Activity Ratio from 2015-2019 can be said to be good, with indicators of TATO (32.11%) and RTO (15.13%), with overall indicators having values greater than 10%.
Co-Authors Chalirafi, Chalirafi Fika Yandani Fuadi Fuadi Husaini Husaini Irada Sinta Marzuki Marzuki Muammar Khadafi Nurlela, Nurlela Radiah Alfara Rico Nur Ilham