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All Journal Jurnal Akuntansi dan Pajak Journal of Social Research
Arum Kusumaningdyah Adiati
Universitas Sebelas Maret
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Analisis Perbedaan Anggaran, Realisasi dan Daya Serap Belanja Daerah (Provinsi Sumatera Utara dan Provinsi Jawa Tengah) Juliati Juliati; Trisninik Ratih Wulandari; Arum Kusumaningdyah Adiati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3446

Abstract

This study is to determine whether there are differences in the budget, realization and absorption of regional expenditures in districts in North Sumatra and Central Java provinces. The data used in this study are 31 regencies in North Sumatra Province and 29 regencies/cities in Central Java Province. This study uses the Mann Whitney Non-Parametric Test to test whether there are differences in budget, realization and absorption in districts/cities in the two provinces. The results of this study indicate that the first hypothesis is accepted, the second hypothesis is accepted for operational expenditure realization, capital expenditure realization and regional expenditure realization, while the third hypothesis is rejected.
Analysis of the Financial Performance of Manufacturing Companies Before and During the Covid 19 Pandemic Mazliza Mazliza; Arum Kusumaningdyah Adiati
Journal of Social Research Vol. 2 No. 3 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i3.742

Abstract

Corona virus or commonly known as Covid 19 is a virus that can cause disturbances in the respiratory system to problems in the lungs. The first case of the virus occurred in December 2019 in the Chinese city of Wuhan. This study aims to determine the financial performance condition of manufacturing companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. The sample in this study amounted to 426 observations from 142 manufacturing sector companies listed on the Indonesia Stock Exchange in 2019 – 2021. The manufacturing company was chosen as the object of research because this company is engaged in the real sector which has various types of businesses and the number of companies dominates more than other companies so that it is felt that manufacturing companies can provide a big picture of the impact of the covid 19 pandemic. The test used in this study used the Wilcoxon ranked signed rank test method. The results showed that there was a difference between the profitability variable and the activity variable which was measured using return on assets and total assets turnover before the pandemic and during the Covid-19 pandemic. Meanwhile, the liquidity and solvency variables measured using the current ratio and debt to equity ratio have no difference between before the Covid-19 pandemic and during the Covid-19 pandemic.
Analisis Perbedaan Anggaran, Realisasi dan Daya Serap Belanja Daerah (Provinsi Sumatera Utara dan Provinsi Jawa Tengah) Juliati Juliati; Trisninik Ratih Wulandari; Arum Kusumaningdyah Adiati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3446

Abstract

This study is to determine whether there are differences in the budget, realization and absorption of regional expenditures in districts in North Sumatra and Central Java provinces. The data used in this study are 31 regencies in North Sumatra Province and 29 regencies/cities in Central Java Province. This study uses the Mann Whitney Non-Parametric Test to test whether there are differences in budget, realization and absorption in districts/cities in the two provinces. The results of this study indicate that the first hypothesis is accepted, the second hypothesis is accepted for operational expenditure realization, capital expenditure realization and regional expenditure realization, while the third hypothesis is rejected.
Co-Authors Juliati Juliati Mazliza Mazliza Trisninik Ratih Wulandari