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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi JRB-Jurnal Riset Bisnis Jurnal Ilmiah Edunomika (JIE) Jurnal Mahasiswa Manajemen dan Akuntansi E-Jurnal Akuntansi
Novi Dirgantari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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.
Effectiveness of Size, Liquidity, Leverage, and Growth on CSR Disclosure Moderating Role by Profitability in Indonesian Stock Exchange (IDX) Dwi Fatmah Sari; Eko Hariyanto; Sri Wahyuni; Novi Dirgantari
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.8642

Abstract

The conduct of this study emphasizes the purpose of determining the presence or absence of the influence of profitability which acts as moderating in the influence of company size, liquidity, leverage, and company growth on CSR disclosure. This research focuses on sectors that have been classified as consumer non-cyclicals listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The theory carried in this study refers to the theory of legitimacy and stakeholders. With regard to the theory of legitimacy, it is clearly affirmed that organizations always seek to be perceived as operating within the limits and norms of the prevailing society and put more emphasis on public rights. Meanwhile, in stakeholder theory, it is said that a company must be an organization whose actions can contribute to its stakeholders. Therefore, the support provided by stakeholders affects the existence of the company itself and this support plays an important role in maintaining the company's life.  The procedure in the sampling process is by purposive sampling and obtained by 28 companies. The data analysis model applied in this study includes descriptive statistics, multiple linear regression analysis, and residual test MRA and by utilizing SPSS 26 software. The results of this study prove that CSR disclosure cannot be influenced by company size or company growth. Meanwhile, CSR disclosure can be affected by liquidity and leverage. The results of moderated regression analysis through residual testing have proven that the relationship between company size, liquidity, leverage, and company growth with CSR disclosure cannot be strengthened by profitability.
PENGARUH IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Elinda Dwi Agus Saputri; Iwan Fakhruddin; Suryo Budi Santoso; Novi Dirgantari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11530

Abstract

The phenomenon in BUMN in 2023, namely PT Waskita Karya (Persero) Tbk. was dismissed by the IDX in stock trading because it was unable to pay its principal debt and overdue interest. The purpose of this study is to analyze the effect of good corporate governance, intellectual capital, and leverage on the financial performance of BUMN companies listed on the IDX in 2020-2022. This research uses quantitative methods processed using Eviews software. The results of this study are that the size of the board of commissioners has no effect on financial performance, the proportion of independent commissioners has a positive and significant effect on financial performance, the frequency of board meetings has a negative and significant effect on financial performance, intellectual capital has no significant effect on financial performance, and leverage has a positive and significant effect on financial performance. Keywords :Good corporate governance, intellectual capital, leverage, financial performance
Risk Disclosure in Indonesian Banking: The Role of the Board of Commissioners and Political Connections Umi Solikhah; Bima Cinintya Pratama; Novi Dirgantari; Tiara Pandansari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6940

Abstract

The purpose of this study was to examine the effect of political connections and aspects of good corporate governance, namely the frequency of meetings and the competence of the board of commissioners to risk disclosure and to consider the moderating effect of the frequency of meetings and the competence of the board of commissioners on risk disclosure. This study uses a sample of conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017–2021 period. This study uses panel data regression analysis. The techniques used in this research are descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood test, and Hausman test), diagnostic tests (Heteroscedasticity test and Autocorrelation test), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study uses a fixed effect model to test models 1 and 2. This study reveals that the political connection variables that use the proxy of the relationship between the members of the board of commissioners and the government (members or former members of parliament, executive, legislative and judicial institutions, leaders of political parties, and parties who are closely related to high-ranking members of the state) have a negative effect on risk disclosure. a company, because politically connected companies are less likely to disclose risk information than politically unconnected companies. The variable frequency of board of commissioners meetings has a negative effect on risk disclosure because the meetings held by the board of commissioners are less effective and there is a domination of votes from members of the board of commissioners who prioritize their personal or group interests to override the interests of the company. The competency variable of the board of commissioners has a positive effect on Risk Disclosure because the board of commissioners who have, certification, experience, and education in economics and finance can increase supervision of management in the practice of transparency of risk disclosure of a company. Meanwhile, this study can prove the role of the variable frequency of the board of commissioners meeting in weakening the negative influence of political connections on risk disclosure, while the role of the variable of competence of the board of commissioners cannot weaken the negative influence of political connections on risk disclosure.
The Effect of Restaurant, Entertainment and Hotel Tax to Sustainability of Local Revenue BRILLIANT ADIN RIJJAL; Novi Dirgantari
JRB-Jurnal Riset Bisnis Vol 8 No 1 (2024): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v8i1.7259

Abstract

The problems with regional financial sustainability in all of South Kalimantan Province's districts and cities are the driving force behind this research. The dependence of regional financial management on the mining sector makes the management of restaurant, entertainment and hotel taxes less than optimal as a source of Regional Original Revenue. The purpose of this study is to examine the effect of restaurant, entertainment and hotel taxes on Regional Original Revenue in all Regencies and Cities in South Kalimantan during 2019 to 2021. The sample used consisted of 13 districts and cities using saturated samples. The findings of the regression test demonstrate that although hotel taxes have positive impact on municipal income, taxes on restaurants and entertainment have no effect. This study's disadvantage is that it only looks at three different kinds of municipal tax variables restaurant, entertainment, and hotel taxes without looking at demographics, location, or income level as moderating or intervening variables. Positive effects from local taxes are possible if they are backed by sufficient geographic and demographic considerations.
DETERMINANT FACTORS OF COMPANY RISK DISCLOSURE Anggy Ninu Pradana; Sri Wahyuni; Novi Dirgantari; Rina Mudjiyanti
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.571 KB) | DOI: 10.30640/jumma45.v1i2.321

Abstract

Pengungkapan risiko perusahaan merupakan bagian dari informasi yang dimuat dalam catatan atas laporan keuangan. Penelitian ini bertujuan untuk menguji pengaruh faktor determinan pengungkapan risiko perusahaan, antara lain dewan komisaris independen, kualitas auditor eksternal, kompetisi, ukuran perusahaan, dan profitabilitas terhadap pengungkapan risiko perusahaan. Populasi dalam penelitian ini adalah perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Metode pengambilan sampel yag digunakan puposive sampling, dan diperoleh 75 sampel. Data yang digunakan adalah analisis regresi linear berganda, diuji menggunakan Statistik Ilmu Sosial (SPSS) versi 23. Kemudian data yang digunakan adalah data sekunder berupa laporan tahunan lengkap periode 2018-2021. Hasil penelitian menunjukkan bahwa variabel kualitas auditor eksternal dan ukuran perusahaan berpengaruh positif terhadap pengungkapan risiko perusahaan. Variabel kompetisi berpengaruh negatif terhadap pengungkapan risiko perusahaan. Sedangkan variabel dewan komisaris independen dan profitabilitas tidak berpengaruh terhadap pengungkapan risiko perusahaan. Keterbatasan ini adalah kurangnya orang dalam melakukan content analysis, proses ini harus dilakukan oleh lebih dari satu orang. Hasil penelitian ini dapat memberikan kontribusi ilmiah untuk penelitian lebih lanjut tentang faktor-faktor penentu praktik pengungkapan risiko.
Pengaruh Pajak Restoran, Pajak Hiburan, Pajak Hotel Terhadap Pendapatan Asli Daerah Provinsi Kalimantan Selatan BRILLIANT ADIN RIJJAL; Novi Dirgantari; Eko Hariyanto; Edi Joko Setyadi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1944

Abstract

In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors.
The Effect of Ecological Fiscal Transfers on Regional Environmental Performance: Moderatd by Economic Development Level Nadia Triana Safitri; Novi Dirgantari; Sri Wahyuni; Edi Joko Setyadi
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p20

Abstract

This study aims to analyze the influence of Ecological Fiscal Transfers (EFT) and the level of economic development on regional environmental performance in Indonesia. The data were analyzed using multiple linear regression and moderation analysis to examine whether EFT and economic development affect environmental performance, and whether there is an interaction effect between them. The findings indicate that neither EFT nor economic development has a statistically significant effect on environmental performance. Likewise, there is no moderating effect of economic development on the relationship between EFT and environmental outcomes. These results suggest that although EFT is theoretically a promising policy for promoting sustainable development, its implementation at the local level still faces challenges related to coordination, budget effectiveness, and institutional capacity. This study recommends integrating cross-agency coordination and performance-based evaluation in the design of more effective EFT policies.
Institutional and Economic Determinants of Ecological Fiscal Transfers in Indonesia Puput Anggraeni Saputri; Novi Dirgantari; Iwan Fakhruddin; Ani Kusbandiyah
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p10

Abstract

This research aims to identify the factors that determine the allocation of ecological fiscal transfer, including the size of local governments, biodiversity program diversity, and revenue sharing from natural resources. The sampling method employs purposive sampling and is analyzed using multiple regression analysis. The population of this research is the local government that plans and implements ecological fiscal transfers recorded in the DJPK of the Ministry of Finance in 2021-2023 with an analysis sample of 32 data that implement and plan ecological fiscal transfer. The findings of this study suggest that the size of local governments and revenue sharing from natural resources positively influence ecological fiscal transfer, while the diversity of biodiversity programs negatively impacts ecological fiscal transfer.
Co-Authors Anggy Ninu Pradana Ani Kusbandiyah BRILLIANT ADIN RIJJAL Dwi Fatmah Sari Edi Joko Setyadi Eko Hariyanto Elinda Dwi Agus Saputri Iwan Fakhruddin Nadia Triana Safitri Nanda Yoga Aditiya Pratama, Bima Cinintya Puput Anggraeni Saputri Rina Mudjiyanti Sri Wahyuni Sri Wahyuni Suryo Budi Santoso Tiara Pandansari UMI SOLIKHAH