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All Journal English Education Journal AGRIVITA, Journal of Agricultural Science Seminar Nasional Informatika (SEMNASIF) Jurnal Agro DWIJA CENDEKIA: Jurnal Riset Pedagogik Jurnal Dinamika Sosial Budaya JURNAL EKONOMI MANAJEMEN AKUNTANSI Menara Perkebunan Ekonis : Jurnal Ekonomi dan Bisnis CCIT (Creative Communication and Innovative Technology) Journal Tadabbur: Jurnal Peradaban Islam SOLUSI Journal of Marine and Coastal Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Rekayasa Geofisika Indonesia Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Aplikasi Perpajakan Journal of Social and Humanities Socio-Economic and Humanistic Aspects for Township and Industry Economy and Finance Enthusiastic
Abdul Manan
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Effect of Fiscal Decentralization, and Financial Performance on Economic Growth of Mataram City, Indonesia Zilvi Irta Rizkita; Abdul Manan; Siti Sriningsih; Aloysius Ajab Amin; Yevheniia Sribna; Vesna Aleksić
Journal of Social and Humanities Vol. 2 No. 2 (2024): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/jsh.v2i2.271

Abstract

This study aims to analyze the effect of fiscal decentralization and financial performance on economic growth in Mataram City. The data used is secondary data from 2010 to 2022 sourced from BKD. The research approach uses an associative quantitative approach. The data analysis technique used is the analysis of fiscal decentralization, financial performance in the efficiency ratio and effectiveness ratio indicators and using the Eror Corection Model (ECM) statistical test analysis tool. The results showed that the average fiscal decentralization for 13 years in the criteria was sufficient at 37.62%, and has not been able to manage its own finances so that it still depends on local governments even though the source of PAD is starting to improve, while in financial performance with the efficiency ratio indicator that it is quite efficient with an average of 83.73% for 13 years and in the effectiveness ratio indicator that is effective with an average of 96.62% for 13 years. While in the Error Corection Model (ECM) statistical test, that fiscal decentralization has a positive and significant effect at 5% alpha on the economic growth of Mataram city in the short term while in the long term it is not significant at 5% or 10% alpha because the probability value is 0.1323 but has a positive effect, besides that financial performance in the efficiency ratio indicator and the effectiveness ratio has a positive and significant effect at 5% alpha both in the long and short term on the economic growth of Mataram city.
Analysis of the Financial Performance of the Regional Government of West Lombok Regency Ni Nengah Adenita Mahitna; Abdul Manan; Eka Agustiani
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 1 No. 3 (2023): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v1i3.153

Abstract

This study analyzes the Financial Ratio of the West Lombok Regency Government's Regional Budget Revenue and Expenditure (APBD) from 2018 to 2022. Using a descriptive method, it aims to depict how financial ratios assess the government's financial performance. Results indicate that the regional independence ratio follows an instructive pattern. The effectiveness ratio is deemed ineffective, while the Efficiency Ratio over the last five years is efficient. The operating expenditure activity ratio meets good criteria. Assessing growth ratios, revenue and expenditure in West Lombok Regency have positively increased. Future recommendations include the government intensifying and extending current revenue sources to enhance independence. To boost effectiveness, realistic targets should be set based on the region's potential, preventing overestimation. The West Lombok Regency Government should optimize past growth and expenditure as a reference for future planning while striving to maintain and increase revenue and expenditure realizations annually.
Analysis of the Influence of Local Revenue Balancing Fund and Gross Regional Domestic Product on the Human Development Index in West Nusa Tenggara Province in 2008-2022 Satria Molandy Putra; Abdul Manan; Titi Yuniarti
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 1 No. 3 (2023): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v1i3.155

Abstract

This study aims to analyze the effect of Regional Original Revenue, Balance Fund and Gross Regional Domestic Product on the Human Development Index in West Nusa Tenggara Province. This type of research is descriptive research with a quantitative approach, the type of data used in this study is quantitative data and secondary data in the form of time series and cross section data in the form of annual data during 2008-2022 for 15 years. The collection technique used in this research is the documentation method. From the results of partial and simultaneous testing, it shows that Regional Original Revenue, Balance Funds and Gross Regional Domestic Product have a significant effect on the Human Development Index in West Nusa Tenggara Province.
The Effect of Gross Regional Domestic Product (GRDP), Investment, Population, and Inflation on Regional Original Revenue (PAD) of Nusa Tenggara Barat Province (NTB) in 2010-2022 Ni Nengah Winda Naraswari; Abdul Manan; Eka Agustiani
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 1 No. 4 (2023): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v1i4.194

Abstract

This research examines the influence of GRDP, Investment, Population and Inflation on the Original Regional Income of NTB Province for 2010-2022. The research was conducted with the aim of analyzing whether there is a partial or simultaneous influence between GRDP, Investment, Population and Inflation on the Original Regional Income of NTB Province for 2010-2022. The results of this research show that partially GRDP has a positive and significant effect on the Original Regional Income of NTB Province with a Prob. (Significance) value of 0.0221 (<0.05), Investment has a positive and significant effect on Original Regional Income of NTB Province with a Prob. (Sig.) of 0.0011 (<0.05), Population has a positive and significant effect on the Original Regional Income of NTB Province with a value of Prob. (Sig.) is 0.0144 (<0.05), and inflation has a positive and insignificant effect on the NTB Province's Original Regional Income with a value of Prob. (Sig.) of 0.8639 (>0.05). Simultaneously GRDP, Investment, Population and Inflation have a positive and significant effect on the Original Regional Income of NTB Province with a value of Prob. (Sign.) of 0.000001 (<0.05).
Analysis of the Performance of Non-Metallic Mineral and Rock Tax Collection in Increasing Regional Original Revenue (PAD) in East Lombok Regency Khairul Hadi; Abdul Manan; Siti Sriningsih
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 2 No. 1 (2024): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v2i1.197

Abstract

This research is quantitative descriptive research, which is a quantitative descriptive method is a research method that describes or explains data through numbers. The data in this study are primary data and secondary data. Primary data obtained from interviews with Bapenda employees of East Lombok Regency while secondary data comes from related agencies. The results of this study found that the growth rate of non-metal mineral and rock tax is included in the criteria less successful. The effectiveness of non-metal mineral and rock taxes meets the criteria of less. The contribution of non-metallic mineral and rock tax is included in the criteria very less and the elasticity of non-metallic mineral and rock tax is included in the elastic criteria.
An Analysis of Financial Performance and Regional Capability Mapping in Regencies and Cities of Nusa Tenggara Barat Province (2018-2022) Sadaruddin, Sadaruddin; Abdul Manan; Siti Sriningsih; Driss Tsouli; Samuel Asuamah Yeboah; Bazira Bigawa Abel; Mohammed Ahmar Uddin; Farid Ahmad; Falah Abdul Redha Al Kharassani
Economy and Finance Enthusiastic Vol. 2 No. 2 (2024): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/efe.v2i2.256

Abstract

The successful implementation of regional autonomy is closely linked to financial performance, which serves as a key indicator in assessing the effectiveness of regional autonomy. The relatively low Local Original Revenue (PAD) in the regencies and cities of Nusa Tenggara Barat Province is attributed to limited capacity in exploring income sources compared to their potential. This study employs a descriptive quantitative approach, using secondary data sourced from the Ministry of Finance’s official portal for the years 2018-2022. The data analysis techniques used include Financial Performance Analysis, Financial Capability Index (IKK) Analysis, and the Quadrant method for mapping regional financial capability. The findings reveal that the average Independence Ratio of regencies and cities during the five-year period remains in the instructive (very low) category, with only Mataram City demonstrating a consultative (low) relationship pattern. Mataram City also exhibited the highest degree of fiscal decentralization, at 26.74%. The PAD Effectiveness Ratio is categorized as highly effective for Lombok Barat Regency, Dompu Regency, Sumbawa Barat Regency, Mataram City, and Bima City. However, regional financial performance in most districts/cities of Nusa Tenggara Barat Province from 2018 to 2022 is relatively inefficient. Six districts/cities, including Lombok Timur Regency, Mataram City, and Bima City, are categorized as having high financial capability, with an IKK above 43%. According to the Quadrant method, three districts/cities—Lombok Timur Regency, Lombok Barat Regency, and Mataram City—are positioned in Quadrant I, with a Share value greater than 12.1% and a Growth value greater than -0.6%.
THE ANALYSIS OF GREEN BANKING DISCLOSURE: A PERSPECTIVE ON THE BANKING SECTOR IN INDONESIA Windasari Rachmawati; Abdul Karim; Abdul Manan
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1133

Abstract

The aim of this study is to examine the effect of financial performance on green banking disclosure, using control mechanisms as moderating factors. This is a quantitative study with secondary data. The population consists of banking companies listed on the IDX during 2018-2021 with a purposive sampling technique. Financial performance is measured by profitability using two proxies, return on assets (ROA) and return on equity (ROE). GBD is measured using Green Banking Disclosure Index through content analysis. Smart PLS does statistical testing. This study shows that profitability (ROA) affects GBD. Meanwhile, profitability (ROE) does not affect the GBD. Furthermore, the board of commissioners and audit committees moderate the relationship between profitability (ROA and ROE) and GBD. The results provide important insights into the relationship between financial performance, sustainable banking disclosure, and the role of control mechanisms (the board of commissioners and audit committees) in the banking context in Indonesia.
IMPLEMENTASI UU HKPD NO.1 TAHUN 2022 TENTANG PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BAPENDA LOMBOK TENGAH Alaeda Putri Lestari, Alaeda Putri Lestari; Ikhwan Wadi; Abdul Manan
Jurnal Aplikasi Perpajakan Vol. 5 No. 1 (2024): Jurnal Aplikasi Perpajakan, Mei 2024
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v5i1.67

Abstract

Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui Implementasi UU HKPD NO 1 TAHUN 2022 tentang pajak restoran dan kontribusinya terhadap PAD pada Badan Pendapatan Daerah Kabupaten Lombok Tengah. Data yang didapatkan dilakukan analisis dan dibuatkan Kesimpulan yang hasilnya disampaikan dapat dijadikan rujukan dalam membuat kebijakan oleh pemerintah daerah di Kabupaten Lombok Tengah. Menurut Undang-Undang Hubungan Keuangan Pemerintah Pusat dan Pemerintah Daerah No.1 Tahun 2022, Restoran adalah fasilitas penyediaan layanan makanan dan/atau minuman dengan dipungut bayaran. Pajak Daerah merupakan salah satu sumber Penerimaan Asli Daerah (PAD). Pajak daerah diatur pemungutannya menurut Undang-Undang No.28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah yang telah di perbarui berdasarkan UU No.1 Tahun 2022 tentang HKPD (Hubungan Keuangan Pemerintah Pusat Dan Pemerintahan Daerah). Undang-Undang tersebut mengatur tentang pajak dan retribusi yang dapat dipungut oleh daerah yaitu Pajak Restoran. Hasil penelitian ini menemukan yaitu implementasi pemungutan pajak restoran berdasarkan Undang-Undang HKPD No.1 Tahun 2022 telah melalui prosedur dengan Pendataan, Penerbitan, Penyetoran di Badan Pendapatan Daerah kabupaten Lombok Tengah. Besaran kontribusi penerimaan pajak restoran dari tahun 2018-2022 rata-rata sebesar 0.172% kontribusi ini termasuk dalam kriteria sangat kurang di Badan Pendapatan Daerah kabupaten Lombok Tengah.
Co-Authors AA Sudharmawan, AA Abdul Karim Agustono Agustono Aisyah Afrianti Alaeda Putri Lestari, Alaeda Putri Lestari Aloysius Ajab Amin Anci Sisianti Asnawi Muslem Astutya Ningsih Bayu Kurniawan Bazira Bigawa Abel Boedi Setya Rahardja Cindy Puspitafuri Cindy Puspitafuri Driss Tsouli Eka Agustiani Endang Mugiastuti Falah Abdul Redha Al Kharassani Farah Nabilah Farid Ahmad Fitrianti Fitrianti Gaghman , AbdulGhani Husain Husain Ikhwan Wadi Itapuspita handayani Iwan Marwan Kamarullah Kamarullah Khairul Hadi La Hamimu La Hamimu Loekas - SOESANTO Loekas Soesanto M. Alif Husain Melani Putri Pratama Mochammad Amin Alamsjah Mohammed Ahmar Uddin MUHAMMAD TAJUDDIN Mukhsin Nyak Umar Muljo Wachjadi Murti Wisnu Ragil SASTYAWAN Nenet Natasudian Jaya Ni Ketut Sri Winarti Ni Nengah Adenita Mahitna Ni Nengah Winda Naraswari Nur Halimah Reysa Sasmaya Wahyadyatmika Ruth Feti Rahayuniati Samuel Asuamah Yeboah Satria Molandy Putra Siti Munawati Siti Nurafifah Siti Sriningsih T. Lembong Misbah Titi Yuniarti Vesna Aleksić Windasari Rachmawati Yevheniia Sribna Zainal A Hasibuan Zilvi Irta Rizkita