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All Journal Kompartemen : Jurnal Ilmiah Akuntansi EKONOMIKA45 Jurnal Riset Akuntansi Soedirman
Nanda Yoga Aditiya
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Economics, Econometrics & Finance

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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI JAWA TENGAH TAHUN 2013-2015 Nanda Yoga Aditiya; Novi Dirgantari
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.1, Maret 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v15i1.1378

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris apakah Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Sisa Lebih Pembiyaan Anggaran (SiLPA) terhadap Belanja Modal. Sampel dalam penelitian ini realisasi APBD Kabupaten dan kota di Provinsi Jawa Tengah yang telah diaudit oleh Badan Pemeriksa Keuangan (BPK) selama tahun 2013-2015. Metode pengumpulan data dalam penelitian ini menggunakan sensus, sementara teknik analisis data yang digunakan dalam penelitian ini yaitu uji statistik deskriptif, uji asumsi klasik, analisis regresi berganda dan uji hipotesis dengan tingkat signifikan (α) 0,05. Hasil Penelitian ini menunjukan bahwa Pendapatan Asli Daerah (PAD) dan Dana Alokasi Khusus (DAK) berpengaruh positif signifikan terhadap Belanja Modal. Sedangkan Dana Alokasi Umum (DAU) dan Sisa Lebih Pembiyaan Anggaran (SiLPA) tidak berpengaruh positif signifikan terhadap Belanja Modal. Kata kunci : Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Sisa Lebih Pembiyaan Anggaran (SiLPA) dan Belanja Modal.
Konsep Uji Asumsi Klasik pada Regresi Linier Berganda Siti Mar'atush Sholihah; Nanda Yoga Aditiya; Elsa Saphira Evani; Siti Maghfiroh
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.10792

Abstract

Progress is in the era of the 4.0 era where there are quite a lot of statistical analysis software to choose from. One of them is SPSS software which has quite high statistical analysis capabilities as seen from the results showing ease and in calculations it is able to analyze the variables in the research. From this, the researcher will explain the concept of classical assumption testing in multiple linear regression. The research method used in this research is quantitative research, researchers are not directly involved in the field to collect data, and one form of qualitative research is library research. The classical assumption tests that must be passed in a study using multiple linear regression models include several tests that must be passed by researchers, including normality testing, multicollinearity testing, heteroscedasticity testing, and autocorrelation testing.
Implementasi Sistem Informasi Pemerintahan Daerah (SIPD) pada Pemerintah Kecamatan Sumbang Kabupaten Banyumas Nanda Yoga Aditiya; Popy Dian Indira Kusuma
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3683

Abstract

In creating accurate information, the Ministry of Home Affairs launched an application, namely the Regional Government Information System (SIPD), which is contained in Minister of Home Affairs Regulation Number 70 of 2019, this application is useful for achieving or measuring success in coordinating between the Central Government and Regional Governments. synergize with each other in creating accurate and accountable information. This research aims to determine the extent to which the implementation of the Regional Government Information System (SIPD) application in the Sumbang District Government, Banyumas Regency can be used properly. This research uses qualitative research methods with data collection techniques carried out using interview, observation and documentation methods. The object of this research is Regional Government. This research uses Edward III's theory in the form of Communication, Human Resources (HR), disposition and bureaucratic structure. This theory is used to see the obstacles experienced in implementing the Regional Government Information System (SIPD) application. The results of the analysis of the implementation of the Regional Government Information System (SIPD) in the Sumbang District Government, Banyumas Regency, of the four indicators in Edward III's theory are running in accordance with existing regulations and are significant. The obstacles that occur are influenced by applications that often experience problems with errors and system traffic. The benefit of the regional government information system (SIPD) application is that the regional financial planning process is easier to carry out because it is in an electronic system. Uniforming regional financial planning and governance processes, optimizing main activities and facilitating supervision and audits.
Co-Authors Elsa Saphira Evani Novi Dirgantari Popy Dian Indira Kusuma Siti Maghfiroh Siti Mar'atush Sholihah