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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) MBR (Management and Business Review) JAZ: Jurnal Akuntansi Unihaz Jurnal PADAMU NEGERI (Pengabdian pada Masyarakat Bidang Eksakta) Jurnal Pengabdian Priviet Social Sciences Journal Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
shinta, Seftya dwi
Universitas Prof Dr Hazairin, SH
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The effect of local taxes on increasing local original revenue in Bengkulu City Fitriani Ariska; Seftya Dwi Shinta
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.1051

Abstract

This study analyzes the effect of regional taxes on Regional Own Source Revenue (ROSR) in Bengkulu City and explains the dynamics of ROSR development from 2018 to 2023. Using a quantitative approach, the research employs multiple linear regression with secondary data from regional budget realization reports and regional tax realization by type, covering hotel, restaurant, entertainment, parking, and street lighting taxes. ROSR is treated as an indicator of local fiscal capacity and independence. The results show that hotel, restaurant, and street lighting taxes have a positive and statistically significant effect on ROSR, indicating that hospitality, culinary, and electricity-based tax bases are the dominant contributors to locally generated revenue. In contrast, entertainment and parking taxes do not have a significant effect, reflecting limited sector potential and suboptimal tax administration in these areas. Simultaneously, all five tax types significantly influenced the ROSR, and the model explained a large proportion of its variation, underscoring the importance of regional tax management as an integrated system. The findings highlight the need to strengthen regulations, enhance supervision, expand the formal tax base, and intensify the digitalization of tax collection to optimize the ROSR and support the long-term fiscal independence of Bengkulu City.
Analysis Of Factors Affecting the Quality of Audit Results at the Bengkulu Province Inspectorate Office seftya dwi shinta
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.427

Abstract

The data used was primary data with auditors working in the provincial and municipal inspectorates in Bengkulu as the respondents. The sampling technique used the purposive sampling method with 30 respondents. The results showed that objectivity, integrity, work experience, competency, and ethics of auditor’s positively and significantly influenced the quality of audit results. While the variables of independency negative and significantly influenced the quality of audit results.
PENGARUH STRUKTUR MODAL, PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2024 Nadia Sevi Yulpani; Hendri Hendri; Seftya Dwi Shinta
Ekonomi & Bisnis Vol 25 No 1 (2026): Jurnal Ekonomi & Bisnis Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v25i1.8403

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, pertumbuhan penjualan, dan likuiditas terhadap kinerja keuangan pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Variabel independen dalam penelitian ini adalah struktur modal yang diproksikan dengan Debt to Equity Ratio (DER), pertumbuhan penjualan (Sales Growth), dan likuiditas yang diproksikan dengan Current Ratio (CR), sedangkan variabel dependen adalah kinerja keuangan yang diproksikan dengan Return on Assets (ROA). Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan. Sampel penelitian ditentukan menggunakan metode purposive sampling dan diperoleh sebanyak 6 perusahaan dengan total 30 data pengamatan. Teknik analisis data yang digunakan meliputi analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial struktur modal tidak berpengaruh terhadap kinerja keuangan, sedangkan pertumbuhan penjualan dan likuiditas berpengaruh terhadap kinerja keuangan. Selain itu, secara simultan struktur modal, pertumbuhan penjualan, dan likuiditas berpengaruh signifikan terhadap kinerja keuangan perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Nilai koefisien determinasi (R Square) sebesar 0,402 menunjukkan bahwa variabel independen mampu menjelaskan variasi kinerja keuangan sebesar 40,2%, sedangkan sisanya sebesar 59,8% dipengaruhi oleh variabel lain di luar penelitian.Temuan ini mengindikasikan bahwa pertumbuhan penjualan dan likuiditas merupakan faktor penting dalam mempengaruhi kinerja keuangan, sementara struktur modal belum memberikan pengaruh secara signifikan secara parsial. Oleh karena itu, penelitian selanjutnya disarankan untuk dapat menambahkan variabel lain serta memperluas periode penelitian agar memperoleh hasil yang lebih komprehensif. Kata kunci: Kinerja Keuangan, Likuiditas, Pertumbuhan Penjualan, Struktur Modal
Co-Authors Afriyeni, Afriyeni Ariska, Fitriani Fitriani Ariska Hania Sumarni Hendri Hendri Imron Rosyadi Indriani, Heni Levy Oktri Darti Linda Astuti, Linda Mahrina, Helvoni Nadia Sevi Yulpani Oktridarti , Levy Oktridarti, Levy Puspita, Veny Rosyadi , M. Imron Seventeen, Winny Lian Sintia Safrianti Susanto, Prio Tika, Yori Manis Utami, Elva