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Nengsih Nengsih
Universitas Mercu Buana
Economics, Econometrics & Finance

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ANALISIS PENGARUH KINERJA KEUANGAN, REALISASI BELANJA MODAL, DAN PENGELOLAAN MANAJEMEN ASET DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Survey Pada Pemerintah Daerah Kota Bengkulu) Ersi Sisdianto; Nengsih Nengsih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.235 KB) | DOI: 10.22441/journal profita.v10i1.2894

Abstract

Financial performance is a description of the achievement of the company's success can be interpreted as a result that has been achieved on various activities that have been done, Capital expenditure is the expenditure made in the framework of capital formation in the form of adding fixed assets / inventory that provides benefits over one accounting period. The management of regional assets in Decree of the Minister of Home Affairs No. 49/2001 is declared as a series of activities and actions on regional goods covering planning, determining needs, budgeting, standardization of goods and prices, procurement, storage, distribution, inventory, control, maintenance, security, utilization, Legal status and administration. Financial performance, capital expenditure realization has an influence on the quality of financial statements to be presented
PERANAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Pada Kabupaten dan Kota di Jawa Barat) Lawe Anasta; Nengsih Nengsih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.077 KB) | DOI: 10.22441/profita.2019.v12.01.004

Abstract

The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of  district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced.The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of  district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced.
Co-Authors Ersi Sisdianto Lawe Anasta