Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Bussman Journal : Indonesian Journal of Business and Management Majalah Ilmiah Manajemen
Riza Wahyudi
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS EFISIENSI, EFEKTIVITAS, KONTRIBUSI, PERTUMBUHAN PENERIMAAN REALISASI, DAN PERTUMBUHAN WAJIB PAJAK BUMI DAN BANGUNAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG M. Thoyib; Bainil Yulina; M. Reynaldi Dwi Saputra; Riza Wahyudi; Darul Amri
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 10 No 2 (2021): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.14 KB) | DOI: 10.58437/mim.v10i2.65

Abstract

This study was conducted to determine the factors that influence the receipt of the Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income in Palembang City. The factors studied are efficiency, effectiveness, contribution, growth of realized revenue, and growth of taxpayers partially and simultaneously. The sampling used in this study is the Saturated Sampling Technique method using secondary data from the Regional Government Financial Reports (LKPD) audited by the BPK and Land and Building Tax Realization Reports which are analyzed using multiple regression analysis with the help of Statistical Product Software for the Service Solution (SPSS) version 26 for windows. As a result, it is estimated that there is an effect of the independent variable on the dependent both partially and simultaneously. The coefficient with the highest effect on PAD is efficiency of 0.932 and the coefficient with the lowest effect is the revenue growth rate of 0.219. As much as 72.1% can be explained by independent variables and the remaining 27.9% is influenced by other factors not explained in this study.
PENYAJIAN LAPORAN KEUANGAN, KOMPETENSI APARATUR PEMERINTAH, DAN PENGELOLAAN KEUANGAN DAERAH Maria Maria; Zulkifli Zulkifli; Riza Wahyudi; Amira Fairuzdita
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to know the influence of financial statement presentation and competency of regional government apparatus in South Sumatera province (Indonesia), both simultaneously and partially toward the financial management accountability. The research method used in this study was explanatory research with 59 respondents at regional financial and asset management agency. The analysis unit of government officials was divided into budgeting department, treasury department, accounting department, and management of regional property department. Data analysis was performed by using multiple regression. The result of study showed that financial statement presentation and competency of regional government apparatus gave 78,7% effect on financial management accountability. Partially, competency of regional government apparatus accessibility on financial management accountability gave bigger contribution compared to financial statement presentation.
PENGARUH BELANJA MODAL, BELANJA BARANG DAN JASA, DAN BELANJA TAK TERDUGA TERHADAP PENYERAPAN ANGGARAN PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Desir Rohma Dyna; Nelly Masnila; Riza Wahyudi
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 2 (2023): Bussman Journal | Mei - Agustus 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i2.164

Abstract

The purpose of this research is to find out the effect of capital expenditures, good and services expenditures, and unexpected expenditures on budget absorption at the government of the district/city in South Sumatera Province. The population in this research are all district/cities in South Sumatera Province which is includes 17 district/cities with saturated sampling, the population were used as sample so the sample of this research was 17 district/cities in South Sumatera. The data used in this research is secondary data obtained from the website of the Audit Board of Republik Indonesia with an observation year of 5 years. The analysis data method used in this research was multiple regression analysis method. Based on the results of data processing through the IBM SPSS Statistic Software that had been analyzed, it is concluded that the capital expenditures, good and services expenditures affect budget absorption and unexpected expenditures did not affect budget absorption at the Government of the District/City in South Sumatera Province
Co-Authors Amira Fairuzdita Bainil Yulina Darul Amri Desir Rohma Dyna M. Reynaldi Dwi Saputra M. Thoyib Nelly Masnila NURHASANAH & MARIA Zulkifli Zulkifli