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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Omni-Akuatika Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Visioner & Strategis Management Research and Behavior Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Marzuki Marzuki
Fakultas Ekonomi Dan Bisnis, Universitas Malikussaleh, Aceh
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Pengaruh pendapatan Asli Daerah (PAD), Dana Perimbangan, dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Pemerintah Provinsi Sumatera Barat Elnofita Deliani; Marzuki Marzuki; Husaini Husaini; Muttaqien Muttaqien
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan, dan Belanja Modal terhadap Tingkat Kemandirian Keuangan Daerah. Sampel dalam penelitian ini adalah pemerintah kabupaten/kota di Provinsi Sumatera Barat selama periode 5 tahun pengamatan. Teknik pengambilan sampel yang digunakan adalah sampling jenuh, yaitu seluruh populasi dijadikan sebagai sampel penelitian. Data yang digunakan merupakan data sekunder yang diperoleh dari Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) yang dipublikasikan oleh instansi terkait. Penelitian ini menggunakan data panel dengan jumlah observasi yang disesuaikan dengan jumlah kabupaten/kota dan periode penelitian. Metode analisis yang digunakan adalah analisis regresi data panel dengan model estimasi Fixed Effect Model (FEM) sebagai model terbaik yang terpilih. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD) berpengaruh positif dan signifikan terhadap Tingkat Kemandirian Keuangan Daerah. Sementara itu, Dana Perimbangan berpengaruh negatif dan signifikan terhadap Tingkat Kemandirian Keuangan Daerah. Adapun Belanja Modal tidak berpengaruh signifikan terhadap Tingkat Kemandirian Keuangan Daerah
Pengaruh Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas PAD dan Rasio Efisiensi Belanja Terhadap Kinerja Keuangan Daerah Kabupaten/Kota di Provinsi Aceh Nadia Mulya; Marzuki Marzuki; Ghazali Syamni; Muttaqien Muttaqien
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Penelitian ini bertujuan untuk menganalisis pengaruh rasio kemandirian keuangan daerah, rasio efektivitas Pendapatan Asli Daerah (PAD), dan rasio efisiensi belanja terhadap kinerja keuangan daerah kabupaten/kota di Provinsi Aceh. Penelitian ini menggunakan gabungan data cross section dengan time series pada 23 kabupaten/kota Provinsi Aceh selama tahun 2020-2024. Metode analisis yang digunakan adalah uji regresi data panel dengan menggunakan bantuan E-views 14. Hasil penelitian menunjukkan bahwa rasio kemandirian keuangan daerah dan rasio efektivitas PAD berpengaruh positif dan signifikan terhadap kinerja keuangan daerah. Sementara itu, rasio efisiensi belanja tidak berpengaruh signifikan terhadap kinerja keuangan daerah. Besarnya pengaruh rasio kemandirian keuangan daerah, rasio efektivitas PAD, dan rasio efisiensi belanja terhadap kinerja keuangan daerah adalah sebesar 92,36%, sedangkan sisanya sebesar 7,64% dipengaruhi oleh variabel lain di luar penelitian. Hasil penelitian ini menunjukkan bahwa peningkatan kemandirian keuangan daerah dan efektivitas pengelolaan PAD menjadi faktor penting dalam meningkatkan kinerja keuangan daerah pada kabupaten/kota di Provinsi Aceh
Pengaruh Pendapatan Asli Daerah, Pertumbuhan Ekonomi dan Dana Perimbangan terhadap Belanja Daerah di Provinsi Pulau Sulawesi Ella Nabila; Marzuki Marzuki; Ghazali Syamni; Chairil Akhyar
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Pertumbuhan Ekonomi (PE), Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah di Provinsi Pulau Sulawesi. Penelitian ini menggunakan data sekunder yang diperoleh dari publikasi pemerintah yang ada pada website http://www.djpk.kemenkeu.go.id yang dapat diakses secara resmi. Metode analisis yang digunakan adalah Regresi Data Panel dengan bantuan aplikasi EViews 12 melalui pendekatan Common Effect Model (CEM). Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD) berpengaruh positif dan signifikan terhadap Belanja Daerah. Dana Bagi Hasil (DBH) berpengaruh positif dan signifikan terhadap Belanja Daerah. Dana Alokasi Khusus (DAK) berpengaruh positif dan signifikan terhadap Belanja Daerah. Sementara itu, Pertumbuhan Ekonomi (PE) berpengaruh negatif dan tidak signifikan terhadap Belanja Daerah. Dana Alokasi Umum (DAU) juga berpengaruh negatif dan tidak signifikan terhadap Belanja Daerah di Provinsi Pulau Sulawesi.
Determinan Kemandirian Keuangan Daerah: Bukti Empiris dari Kabupaten/Kota di Provinsi Sumatera Barat Nurliati Nurliati; Marzuki Marzuki; Rico Nur Ilham; Chairil Akhyar
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Kemandirian keuangan daerah merupakan salah satu indikator utama dalam menilai keberhasilan pelaksanaan desentralisasi fiskal karena mencerminkan kemampuan pemerintah daerah dalam membiayai penyelenggaraan pemerintahan dan pembangunan melalui sumber-sumber pendapatan yang berasal dari daerah. Meskipun pemerintah daerah telah diberikan kewenangan yang lebih luas dalam mengelola keuangan daerah, tingkat ketergantungan terhadap transfer pemerintah pusat masih relatif tinggi. Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dan hasil pengelolaan kekayaan daerah yang dipisahkan terhadap tingkat kemandirian keuangan daerah pada pemerintah kabupaten/kota di Provinsi Sumatera Barat. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa Laporan Realisasi Anggaran (LRA) 19 kabupaten/kota di Provinsi Sumatera Barat selama periode 2020–2024 sehingga diperoleh 95 observasi. Analisis data dilakukan menggunakan regresi data panel melalui aplikasi EViews 12 dengan tahapan pemilihan model meliputi Chow Test, Hausman Test, dan Lagrange Multiplier Test. Hasil penelitian menunjukkan bahwa Random Effect Model merupakan model estimasi yang paling sesuai. Secara parsial, pajak daerah dan retribusi daerah tidak berpengaruh signifikan terhadap tingkat kemandirian keuangan daerah, sedangkan hasil pengelolaan kekayaan daerah yang dipisahkan berpengaruh positif dan signifikan terhadap tingkat kemandirian keuangan daerah. Nilai koefisien determinasi menunjukkan bahwa ketiga variabel independen mampu menjelaskan sebesar 95,81% variasi tingkat kemandirian keuangan daerah. Temuan ini mengindikasikan bahwa peningkatan kemandirian keuangan daerah tidak hanya bergantung pada optimalisasi pajak daerah dan retribusi daerah, tetapi juga memerlukan pengelolaan aset daerah yang profesional serta peningkatan kinerja Badan Usaha Milik Daerah sebagai sumber Pendapatan Asli Daerah yang berkelanjutan.
The Effect Of Hotel Tax Collection, Restaurant Tax And Entertainment Tax On The Original Regional Density In Medan City Muhammad Fahmi Hilfandi; Rico Nur Ilham; Marzuki Marzuki; Jummaini Jummaini; Rusydi Rusydi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i1.10

Abstract

This study aims to examine the effect of hotel tax collection, restaurant tax and entertainment tax on the original regional density in Medan City. This study used time series data for 2016-2020 obtained from the Medan City Regional Tax and Levy Management Agency. The data analysis method used is the multiple linear regression method with the help of SPSS 25. The results of the study partially showed that the Hotel Tax had a positive and significant effect on Regional Original Income in Medan City, Restaurant Tax had a positive and significant effect on Regional Original Income in Medan City, and Entertainment Tax showed results of negative and insignificant effects on Regional Original Income in Medan City. Simultaneously, the simultaneous results of the variables hotel tax, restaurant tax, and entertainment tax have a positive and significant effect on the original regional income in Medan city.
TREND ANALYSIS OF REGIONAL ORIGINAL INCOME IN SIMEULUE REGENCY Lidiana Rosyah; Marzuki Marzuki; Nurlela Nurlela; Munandar Munandar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i2.17

Abstract

AbstractThis study aims to analyze the trend of local tax revenues, regional levies, separated regional wealth management results, other legitimate local revenue and zakat in the Simeulue Regency Government during the 2011-2021 period. This study uses secondary data from 2011-2021. obtained from the Realization Report of the Regional Revenue and Expenditure Budget. The data analysis method used is descriptive quantitative and trend analysis. Trend analysis in this study, is used to see the tendency ofregional taxes, regional levies, results of separated regional wealth management, other legitimate PAD and zakatin each data series during the period 2011 - 2021. The results of the study found that the trend of local taxes increased, the trend of regional levies decreased, the trend of separated regional wealth increased, other trends in legitimate pads increased and the trend of zakat increased . This shows that the increase in the realization of regional taxes, regional levies, separated regional wealth, other legal pads, and zakat increases along with the increasing trend.
THE EFFECT OF CAPITAL STRUCTURE, COMPANY SIZE, PROFITABILITY AND DIVIDEND POLICY ON THE VALUE OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD Wilda Nafisa; Chairil Akhyar; Marzuki; Faisal Matriadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.43

Abstract

This study examines the effect of capital structure, firm size, profitability, and dividend policy on the value of food and beverage companies listed on the Indonesia Stock Exchange during 2017-2021. This study uses secondary data, and the samples are 10 food and beverage companies listed on the Indonesia Stock Exchange during 2017-2021. The sampling technique used purposive sampling technique. The data analysis method used is the panel data regression analysis method. The results indicate that capital structure positively and significantly affects firm value, firm size positively and significantly affects firm value, profitability has no significant effect on firm value, and dividend policy positively and significantly affects the value of food and beverage companies listed on the Indonesia Stock Exchange for 2017-2021.
ANALYSIS OF THE FLYPAPER EFFECT AND ITS INFLUENCE ON DISTRICT/CITY REGIONAL EXPENDITURES IN ACEH PROVINCE 2016-2021 Rahmatillah; Marzuki; Ghazali Syamni; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.45

Abstract

This study aims to analyze the Flypaper Effect and its Effect on District/City Regional Expenditures in Aceh Province in 2016-2021. The data used in this study is panel data. The data analysis method used is panel data regression analysis with model selection techniques using the Chow test and the Hausmant test. The results of the research on General Allocation Funds and local revenue have a positive and significant effect on district/municipality regional expenditures in Aceh Province, special allocation funds and revenue-sharing funds have no effect on district/city regional expenditures in Aceh Province. Based on the results of the study, it shows that there is a flypaper effect on district/municipal expenditures in Aceh Province.
THE INFLUENCE OF CASH TURNOVER, RECEIVABLES TURNOVER AND INVENTORY TURNOVER ON THE ECONOMIC PROFITABILITY OF REGISTERED PHARMACEUTICAL COMPANIES ON THE INDONESIAN STOCK EXCHANGE PERIOD 2017-2021 Maya Rahayu; Rico Nur Ilham; Marzuki; Nurainun
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.53

Abstract

This study examines the effect of cash turnover, receivable turnover, and inventory turnover on the economic rentability of pharmaceutical companies listed on the Indonesia Stock Exchange during 2017-2021. This study uses secondary data, and the samples are 8 pharmaceutical companies listed on the Indonesia Stock Exchange during 2017-2021. The sampling technique used purposive sampling technique. The data analysis method used is the panel data regression analysis method. The results indicate that cash turnover negative and no significantly affects economic rentability, receivable turnover negative and significantly affect economic rentability, and inventory turnover positively and significantly affecnteconomic rentabilityof pharmaceutical companies listed on the Indonesia Stock Exchange for 2017-2021.
THE INFLUENCE OF REGIONAL GENUINE INCOME, BALANCED FUNDS AND BUDGET RETURN CALCULATIONS (SILPA) ON CAPITAL EXPENDITURES IN INDONESIAN PROVINCE Marzuki; Halida Bahri; Chairil Akhyar; Hairani Putri
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.95

Abstract

This study aims to analyze the effect of regional original income, balancing funds, and excess budget calculations on capital expenditure in provinces throughout Indonesia. The population in this study totaled 34 provinces. The samples used in this study amounted to 34 provinces. The type of research used is quantitative.Quantitative research is a study that emphasizes the analysis of numerical data (numbers) that are processed using certain statistical methods. The data collection technique used in this study was a documentation technique and analyzed using panel data regression and processed using the Eviews9 application. The results of the study found that the variable regional original income (PAD) had a positive and significant effect on capital expenditure, while balancing funds (DP) and remaining budget calculations (SiLPA) had a negative and insignificant effect on capital expenditure.
Co-Authors Adnan Adnan Ahgniya Putra Akhyar, Chairil Alisa Adelena Amalia Fitri Arnawan Hasibuan Asran Asran Auliani Bahri, Halida Chalirafi, Chalirafi Cut Tria Faradilla Darmawati Darmawati Ella Nabila Elnofita Deliani Fadilla Putri Siregar Fika Yandani Fuadi Fuadi Ghazali Syamni Hairani Putri Hasvinsa Mahra Heri Susan Husaini Irada Sinta Jullimursyida Jummaini Kartika Kartika Khaira Khirnika Nirda Lidiana Rosyah M Albani M. Raja Rafli Matriadi, Faisal Maya Rahayu Misbahul Jannah Misriana Muammar Khadafi Muchtar, Darmawati Muhammad Fahmi Hilfandi Muhammad Hafidz Akbar Mulyadi Munandar Munandar Munawar Khalil Muttaqien Muttaqien Muttaqien Nadia Amanda Nadia Mulya Nurainun Nurlela Nurlela Nurlela Nurlela, Nurlela Nurliati Nurliati Radiah Alfara Rahmatillah Raihan Fajiral Rico Nur Ilham Riri Ezraneti Ristati Ristati Rusydi Rusydi Sari Yulis Terfiadi Silvia Ananda Suci Andriani - Syifa Azzahra Tasya Handayani Thasrif Murhadi Wahyuddin Wahyuddin Albra Wardhiah, Wardhiah Wilda Nafisa Zamzami Zainuddin Zuhra Zulfan Zulfan Zulfan