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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JAKED
Alfiana Antoh
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Computer Science & IT Economics, Econometrics & Finance

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PERSEPSI EKSEKUTIF, LEGISLATIF DAN MASYARAKAT TERHADAP APBD SETELAH IMPLEMENTASI ANGGARAN KINERJA (STUDI EMPIRIS DI KABUPATEN JAYAPURA DAN KOTA JAYAPURA) Alfiana Antoh
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 2 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.895 KB) | DOI: 10.52062/jakd.v11i2.64

Abstract

Penelitian ini mencoba meneliti persepsi eksekutif, legislatif, dan masyarakat terhadap APBD yang terbagi dalam tiga segi yaitu fungsi APBD untuk mengukur kinerja pemerintah daerah, kesesuaian APBD dengan peraturan perundang-undangan yang berlaku dan kinerja pemerintah setelah implementasi anggaran kinerja. Hasil penelitian menunjukan bahwa tidak terdapat perbedaan yang nyata pada persepsi eksekutif, legislatif dan masyarakat terhadap fungsi anggaran untuk mengukur kinerja pemerintah dan kesesuaian terhadap peraturan perundangan, namun terdapat perbedaan yang signifikan antara persepsi eksekutif, legislatif dan masyarakat terhadap kinerja pemerintah daerah setelah implementasi anggaran kinerja.Kata Kunci: Persepsi, APBD, Anggaran Kinerja,
The Impact Of The First Phase Of The Ikn Development Program On The Financial Performance Of Construction Service Companies Listed On The IDX Hutajulu, Novita Sari; Alfiana Antoh; Ulfah R Muslimin
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.776

Abstract

This study aims to analyze the differences in financial performance before and during the first phase of the IKN development, measured by Return On Asset, Current Ratio, and Debt to Equity Ratio. The research utilizes a sample of construction service companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018-2023. The analysis employs Paired Sample T-Test and Wilcoxon Signed Rank Test using SPSS 29. The findings of this research are as follows: (1) there is a significant difference in Return On Asset before and during the first phase of the IKN development program; (2) there is no significant difference in Current Ratio before and during the first phase of the IKN development program; (3) there is no significant difference in Debt to Equity Ratio before and during the first phase of the IKN development program.
The Impact Of The First Phase Of The Ikn Development Program On The Financial Performance Of Construction Service Companies Listed On The IDX Hutajulu, Novita Sari; Alfiana Antoh; Ulfah R Muslimin
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.776

Abstract

This study aims to analyze the differences in financial performance before and during the first phase of the IKN development, measured by Return On Asset, Current Ratio, and Debt to Equity Ratio. The research utilizes a sample of construction service companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018-2023. The analysis employs Paired Sample T-Test and Wilcoxon Signed Rank Test using SPSS 29. The findings of this research are as follows: (1) there is a significant difference in Return On Asset before and during the first phase of the IKN development program; (2) there is no significant difference in Current Ratio before and during the first phase of the IKN development program; (3) there is no significant difference in Debt to Equity Ratio before and during the first phase of the IKN development program.
Co-Authors Hutajulu, Novita Sari Ulfah R Muslimin