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All Journal Oeconomicus Journal of Economics Jurnal Akuntansi : Transparansi dan Akuntabilitas Kontigensi: Jurnal Ilmiah Manajemen Journal Of Business, Finance, and Economics (JBFE) Haumeni Journal of Education COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Formosa Journal of Sustainable Research (FJSR) Research in Accounting Journal Journal of Management and Business Innovation (JOMBINOV)
Maria Indriyani Hewe Tiwu
Universitas Nusa Cendana
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Analisis Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah dengan Variabel Moderasi Jumlah Penduduk pada Kabupaten Manggarai Maria Herlina Novali Ngangu; Maria I. Hewe Tiwu; Cicilia A. Tungga
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5715

Abstract

This research aims to examine the influence of Regional Taxes and Regional Levies on Original Regional Income (PAD) in Manggarai Regency, as well as the role of Population as a moderating variable using various regression models. The analysis includes simple regression, regression with interaction (MRA), as well as the T test and F test to test the significance of independent variables on PAD. The results show that Regional Taxes and Population have a significant influence on PAD, while Regional Levies do not have a significant influence. The regression model moderated by population reveals that the interaction with regional taxes strengthens its influence on PAD. However, population does not moderate the influence of regional levies on PAD. Overall, these models can explain most of the variation in PAD, with R2 reaching 75.5% up to 80.3%. Hypothesis testing shows that simultaneously, Regional Taxes, Regional Levies, and Population have a significant effect on PAD with an Adjusted R Square value of 0.603. The partial test also shows the significance of the regression model, with Regional Taxes and Population each having significant influence on PAD, while Regional Levies do not have a partially significant influence. The results of this research are in line with several previous studies which show that Regional Taxes and population have a significant impact on PAD, while the influence of Regional Levies is not significant.
Determinants of Farmers’ Income in Rural Agricultural Communities Luis Enrique Apaut; I Komang Arthana; Maria Indriyani Hewe Tiwu
Research in Accounting Journal (RAJ) Vol. 7 No. 1 (2026): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/aa0j2r96

Abstract

This study aims to analyze the effect of access to capital, technology utilization, village institutions, and infrastructure availability on farmers’ income in Nitneo Village. This research employs a quantitative approach using multiple linear regression analysis supported by partial and simultaneous hypothesis testing as well as the coefficient of determination. The findings indicate that all independent variables simultaneously have a significant influence on farmers’ income. Partially, technology utilization, village institutions, and infrastructure show a significant effect, while access to capital does not have a significant impact. Furthermore, the model demonstrates a relatively strong ability to explain variations in farmers’ income. Improvements that need to be undertaken include enhancing technology utilization, strengthening village institutions, and improving agricultural infrastructure to sustainably increase farmers’ income.
Co-Authors andri paulus loe Angi, Yohana Febiani Arthana, I Komang Cicilia A. Tungga Felisia Saron Tjengga Fransina W. Ballo Luis Enrique Apaut Maak, Clarce Sarliana Maria Herlina Novali Ngangu Maria Yosefa Dhiu Minarni A. Dethan Muhammad A. Habibi Mushlih Novi Theresia Kiak Petrichia Ervelyn Lollo Rambu Jenika Puteri Cendana Redentus Natalis Jelahut Sarlin Paleina Nawa Pau Stevi Lodo Tameno, Nikson Yuri Sandra Faah