Article Per Year (5 Year)
p-Index From 2020 - 2025
3.996
P-Index
This Author published in this journals
All Journal BAHASANTODEA Tekno - Pedagogi : Jurnal Teknologi Pendidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Kreatif Tadulako Online Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Pedagogi: Jurnal Pendidikan Dasar Management Analysis Journal AL ISHLAH Jurnal Pendidikan ADMINISTRASI PUBLIK Globish: An English-Indonesian Journal for English, Education, and Culture Wahana : Tridarma Perguruan Tinggi JURNAL PENDIDIKAN TAMBUSAI International Journal of Public Budgeting, Accounting and Finance CERIA (Cerdas Energik Responsif Inovatif Adaptif) Maker: Jurnal Manajemen Thufuli: Jurnal Ilmiah Pendidikan Islam Anak Usia Dini Journal of Judicial Review Jurnal Riset Teknologi Pencegahan Pencemaran Industri International Journal of Business, Law, and Education Devotion: Journal of Research and Community Service Jurnal IPTEK Bagi Masyarakat JUNIF: Jurnal Nasional Informatika PEMA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Mudabbir: Journal Research and Education Studies International Journal of Economics (IJEC) Jurnal Perencanaan, Sains dan Teknologi (Jupersatek) Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO Media Ilmiah Kesehatan Indonesia Keperawatan GENIUS: Indonesian Journal of Early Childhood Education Current STEAM and Education Research Journal of Innovation and Teacher Professionalism Jurnal Pengabdian Kepada Masyarakat Kesehatan Galuh Multidisciplinary Indonesian Center Journal
Ervina Ervina
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Devotion: Journal of Research and Community Service

 1 
The Influence Of Local Taxes And Local Retributions On Regional Expenditure Through Local Own-Source Revenue As A Mediating Variable During The Pandemic Period(Empirical Study In Cities/Districts In West Java) Ervina, Ervina; Hidayah, Nurul
Devotion : Journal of Research and Community Service Vol. 5 No. 2 (2024): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v5i2.690

Abstract

Local Own Source Revenue had been greatly impacted by the Covid-19 pandemic. Local Taxes and Local Retribution has been decreased as many hotels, restaurants and entertainment businesses were not allowed to open. The aim of this research is to determine the effect of Local Taxes and Local Retribution during the Covid-19 pandemic on Local Own Source Revenue, which impacted on Capital Expenditures during the Covid-19 pandemic. The population in this study is 54 Local Government Yearly Financial Statement from 27 cities/regencies in West Java Province for 2020 and 2021. Sampling Method that is being used is non probability sampling method, with a total sample of 54. The independent variables of this research are Local Taxes and Local Retributions, the dependent variable of the research is Capital Expenditure and the mediation variable is Local Own Source Revenue. The research results show that Local Taxes and Local Retribution have a significant positive effect on Local Own Source Revenue and Capital Expenditures during the Covid-19 pandemic, and Local Own Source Revenue positively mediates Local Taxes and Local Retriburtion on Capital Expenditures during the Covid-19 pandemic.
Co-Authors Afifah , Neela Afifah, Neela Agus Sugiarto Ahmad Fadli Alfin Nurofikoh Ali Iskandar Zulkarnain, Ali Iskandar ANDRIANI SYOFYAN, ANDRIANI Andy Wijaya Anindya Aridansari, Anindya Ansoruddin, Ansoruddin Ariani, Auliyah Auliyah Ariani Awalliyah, Nurul Ayu, Ayu Ayuningsih, Rina Basir, Abdul brahmayanti, Ida Ayu Sri Budiman Tampubolon Chairuddin, Ilham Chang, Insoo Devi Oktavia Diniati, Rina Dwi Rahmah Fitri Eliza, Fera Elvira Fitriyani Pakpahan Erbin Chandra Ermawati Ermawati Erniasari, Mela Fahrullah, Muh Fauzi, M. Reza Fazira, Raja Selvia Fita Sefriana Fitri Barokah Gusti Ketut Alit Suputra Hong, Kihwan Husain, Aghnaita Idral Amri ILHAM FAUZI Ilham Fauzi Imas Sartika Inda Rafifah, Salsabila Indra Lukman Syah Insoo Chang Ira Setiawati Ira Setiawati, Ira Isnaini Isnaini Isnawati Isnawati Iszakiyah, Nur Kang, Kitai Kartina Pakpahan Khairun Nisa Kihwan Hong Kitai Kang Kurniati Kurniati Kuzzairi, Kuzzairi Lenny Afriani M. Thoha BS. Jaya Machdalena, Machdalena Madani, Ahmad Mayana, Tika meynur rohmah Muhammad Asroni Muhammad Rusdi MUHAMMAD SYAFIQ Muth'mainnah, Sarah Muzakki Muzakki, Muzakki Ni’matuzzuriyah, Ni’matuzzuriyah Nugrahani, Cantika Iva Nurul Aisyah NURUL HIDAYAH Pargito Pargito Pratama, Aidil Pratiwi, Nabila Putri Nilasari, Nurhasanah Rahmah, Barokah Rahmasari, Annisa Rahmi, Anida Rahyani Ermawati Rahyani Ermawati Rini Fitria Rosdiana, Nina Rosnita Rosnita Saharudin Saharudin Saputri, Irna Sari, Yessy Komala Sari, Yesy Komala SAUDAH SAUDAH Sefriana, Fita Shylvia, Ita Silfia, Amidda Sisca Sisca, Sisca Siti Nurjanah Siti Rohimah Soleha, Ummi Sri Hidayati Sri Utami Sukarjati Sukarjati Sukarjati Sukarjati, Sukarjati Syah, Indra Lukman Tri Andriyani HS Kandora Tri Ratnawati Trisesa, Restia Ulan, Seri Ulfa, Desri Ulinsa, Ulinsa Usela, Sania Vivi Juliana, Vivi Yesy Komala Sari Yuliyana, Irma Zalia Sari