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The Role of Capital Expenditure in Mediating the Influence of Local Revenue on Local Financial Performance (A Study of Regency/City Governments in Bali Province) Jesika, Komang Lerin; Purnawati, Ni Ketut
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.212

Abstract

Regional financial performance is a reflection of the level of achievement or financial condition that can reflect the ability of regional governments to manage and utilize financial resources. Regional financial performance is measured using the independence ratio. Regional original income is all regional revenue derived from the management of the region's own economic resources. Capital expenditure can reflect that government revenue can be seen from the development of infrastructure and facilities needed by the region. This study aims to determine the effect of local revenue on capital expenditure as a mediator. The type of data used in this study is secondary data obtained from the official websites of the Central Statistics Agency and the Directorate General of Fiscal Balance. The population in this study is all regencies/cities in Bali Province for the period 2018-2023, namely 9 regencies/cities. The sampling method used in this study was a census method with saturated sampling technique, which used the entire population as the research sample, resulting in a total of 54 samples over a period of 6 years. The analysis technique used was path analysis. Based on the test results, it was found that local revenue had a positive and significant effect on local capital expenditure, local revenue had a positive and significant effect on local financial performance, capital expenditure had no effect on local financial performance, and capital expenditure was unable to mediate the effect of local revenue on local financial performance.
The Influence of Service Quality and Product Quality on The Royal Pita Maha Company Performance Sri Arimas Dewi, Dewa Ayu; Purnawati, Ni Ketut
Jurnal sosial dan sains Vol. 4 No. 4 (2024): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v4i4.1279

Abstract

Background: Company performance is a result of operational activities in using the company's resources. The successful contribution of employees will have an impact on the level of customer satisfaction, where satisfied customers will minimize the level of complaints and retention levels and play a role in assessing company performance as evaluation material for company management. Purpose: The purpose of this research is to determine the influence of service quality and product quality on company performance at The Royal Pita Maha. Method: This research is a type of associative research with a quantitative approach. The data collection method was carried out by direct observation, interviews and distributing questionnaires to 160 respondents, namely employees of The Royal Pita Maha who were selected using a non-probability sampling method with a quota sampling technique. The research instrument was tested using validity and reliability tests, then data analysis was carried out using multiple linear regression using SPSS. Results: The research results show that service quality has a positive and significant effect on company performance, as well as product quality has a positive and significant effect on company performance. Conclusion  Based on the research results, it is hoped that company management can pay more attention to the company's operational activities through employee contributions in providing services so as to create a sense of security and comfort for customers and pay attention to the ingredients of the products provided so that they remain safe and last a long time so that the company's performance assessment can be even better.