Article Per Year (5 Year)
p-Index From 2021 - 2026
1.152
P-Index
This Author published in this journals
All Journal CAUCHY: Jurnal Matematika Murni dan Aplikasi Jurnal Titra Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Petra International journal of Business Studies (IJBS) JASF (Journal of Accounting and Strategic Finance) BERNAS: Jurnal Pengabdian Kepada Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
I Nyoman Sutapa
Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Moderating Effect of Regional Original Revenue on the Influence of the Number of Tourists on Regional Revenue and Expenditure Budget Sutapa, I Nyoman; Martini, Ni Putu Riski; Miati, Ni Luh Putu Mita
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 2 (2018): JASF (Journal of Accounting and Strategic Finance) - November 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.28

Abstract

This study aims to provide empirical evidence about the effect of the number of tourists on the Regional Revenue and Expenditure Budget (APBD) with local original revenue (PAD) as moderating variable. The population in this study was at the Regency or City Government in Bali from 2008 to 2017. The testing tools used were Partial Least Square analysis - Structural Equation Modeling (PLS-SEM). The results of this study prove that the number of tourists has a significant positive effect on the APBD with PAD as moderator. The number of tourists has a positive and significant effect on PAD, PAD has a positive and significant effect on the APBD. While the direct influence between the number of tourists to the APBD is not significant
Co-Authors Alvin Kansil Anak Agung Ngurah Mayun Narindra Andreas Prayogo, Andreas Antarini, Lilik Arigraha Santoso Christine Christine Constantia U, Putu Sri Devina Desak Made , Setiadewi Fenny Nilawati Kusuma Gembong Baskoro Halim Junaidi I Gede Agus Widyadana I Ketut Sutapa I Nengah Darma Susila, I Nengah Darma I Wayan Parwata I Wayan Wesna Astara Iwan Halim Sahputra Jani Rahardjo Jennie Tiono, Jennie Kelvin Siswanto, Kelvin Kevin Hadisurya, Kevin Krisnadinata, Ivan M.D. Kurniawati Magdalena Wullur Mariza, Ita MARTINI, NI PUTU RISKI N. Paramananda, N. Paramananda Ni Luh Putu Mita Miati, Ni Luh Putu Mita Nyoto Hendy Wijaya Ongko, Biondi Pande Sri Eka Jayanti, Luh Gede Poernomo, Yohanes Robby Surya Rivan Setiawan Sudiro, Rivan Setiawan S. Febriana Salil Kumar Roy Sentot Eko Baskoro Sudjoko, Theofilus Calvin Suhartono Widhiyanti, Anak Agung Sandatya William Chokro William Dwi Wijaya Yulianto Adhy Nugroho, Yulianto Adhy