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Journal : JAB (Jurnal Akuntansi

PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA ALOKASI UMUM TERHADAP KEMANDIRIAN DAERAH (Studi Kasus Pada Kabupaten/Kota Di Propinsi Bali Periode 2011-2015) Wahyuningsih, Panca
JAB (Jurnal Akuntansi & Bisnis) Vol 1, No 01 (2015): VOL. 01, NO. 01, DESEMBER 2015
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Financial independence is the goal of every area to improve the life of an area. The more independent the region is improving people's welfare.The purpose of this study was to determine whether the Influence of Local Taxes, Levies, and General Allocation Fund on The Level Regional Financial Independence at district or city government of Bali Province. The method to use a causal research design with a sample of eight county and one city in the province of Bali. This research was conducted for the periods of 2011 to 2015. Data used is secondary data. The data analyzed in this study compiled from Budget Realization Report. The data have been collected and analyzed by the method of data analysis first conducted classical assumption test before performing multiple linear regression testing f tes, t test, and test the coefficient of determination. The analysis showed that partially local taxes and lavies positive effect on the level of local financial independence. While the general allocation fund and no significant negative effect on the level of local financial independence. Simultaneously, local taxes, levies, and general allocation fund a positive effect on the level of local financial independence. Keywords:           Level Regional Financial Independence, Regional Tax, Retribution, and General Allocation Fund.
PEMETAAN POTENSI DAERAH BERDASARKAN PRODUK DOMESTIK REGIONAL BRUTO MENGGUNAKAN METODE TIPOLOGI KLASSEN DAN LOCATION QUETIENT ( LQ ) (STUDI KASUS DI KABUPATEN REMBANG TAHUN 2016-2020) Wahyuningsih, Panca; Wicaksono, Taufik
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Rembang Regency, one of the regencies in Central Java province, has various potentials that can be developed to support regional development. This study aims to determine the sectors that can become prime sectors in Rembang Regency.This study uses secondary data from the Central Bureau of Statistics of Rembang Regency in the form of Gross Regional Domestic Income (GRDP) of Rembang Regency from 2016 to 2020. Gross Regional Domestic Product (GRDP) is the number of goods and services produced by all people in one place during a certain period of time. . There are 2 kinds of GRDP, namely GRDP at current prices and constant prices. Here the researcher uses GRDP at current prices for that year and uses the production method, meaning how many goods and services are produced from the sector.By using the Klassen Typology method, it can be seen which sectors are prime, potential, developing and underdeveloped sectors in Rembang Regency. From the results of the analysis conducted by the researchers,it was found that the manufacturing sector and the construction sector were the prime sectors in Rembang Regency.Keywords: GRDP, Klassen Typology, Location Quetient (LQ), Rembang Regency