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All Journal Jurnal Reviu Akuntansi dan Keuangan Akuntansi Krida Wacana Binus Business Review Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal ASET (Akuntansi Riset) PENDIPA Journal of Science Education JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JPGI (Jurnal Penelitian Guru Indonesia) SULUH: Jurnal Abdimas BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Al-Mal:Jurnal Akuntansi dan Keuangan Islam International Journal of Science and Society (IJSOC) RELEVAN : Jurnal Riset Akuntansi Innovation Business Management and Accounting Journal Sciences of Pharmacy JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Fairness Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Penelitian Akuntansi Jurnal Akuntansi Indonesian Journal of Auditing and Accounting
Rafrini Amyulianthy
Fakultas Ekonomi Dan Bisnis Universitas Pancasila
Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Pancasila (JIAP)

 1 
PENGARUH PENDAPATAN ASLI DAERAH, DBH, DAU, DAK TERHADAP BELANJA MODAL Tryas Chasbiandani; Rafrini Amyulianthy; Anisa May
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 2 No 1 (2022): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v2i1.2555

Abstract

The purpose of this study is determine the effect of fund local own revenue, sharing-revenue fund, general allocation funds and special allocation funds on capital expenditures. Sharing-revenue funds, general allocation funds and special allocation funds are equalization fund and a unit that cannot be separated, but due to different allocations, the authors describe the equalization funds. The data used is panel data which includes data on growth of fund local own revenue, growth in sharing-revenue fund, general allocation funds and special allocation funds as independent variables, and capital expenditure as the dependent variable in several districts and cities in West Java province during the 2014-2018 research period. The method of analysis used is multiple linear regression using the Eviews-11 program. The results showed that the growth of local own revenue, the growth of sharing-revenue funds, the growth of general allocation funds had a significant effect on capital spending. Meanwhile, the growth of special allocation funds has no effect on capital expenditure, but simultaneously the equalization fund have an effect on capital spending. Keywords: Fund Local Own Revenue (PAD), Sharing-revenue Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK), Capital Expenditure (Belanja Modal)
Pengaruh Dana Desa dan Alokasi Dana Desa terhadap tingkat kemiskinan dikabupaten Bogor Arunia Trie Wulansari; Arunia; Amyulianthy, Rafrini; Herlan
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 1 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i1.6393

Abstract

This research has achievements in order to test the role of village funds and village fund allocation in poverty levels in Bogor district in 2022. This research applies procedures based on data processing and the type of data used, namely complementary data obtained through the Community and Village Empowerment Service (DPMD ) Bogor district. The results collected were then studied applying classical assumption tests as well as multiple linear regression studies on village funds and village fund allocation as independent variables and poverty level as the dependent variable. The results of this research indicate that based on simultaneous (F test) village funds and village fund allocations have a good role in the poverty level of Bogor Regency, based on partial (t test) village funds and village fund allocations have a significant effect on the poverty level of Bogor Regency. This economic view has not been implemented in accordance with the regulations established and created because individual interests and preferences conflict with each other. This is in accordance with the theory used, namely Public Choice Theory.
Co-Authors Agus Suparman Ana Sopanah, Ana Andi Sayyidatun Ufairah Anto Anisa May Ari Pratiwi Arunia Arunia Trie Wulansari Asriyal Asriyal Athania Mahardiyanti Azizah, Widyaningsih Basis G. Andamari Disya Badzlina Dyah Setyaningrum Fujianti, Lailah Harnovinsah Harnovinsah Herawati, Ratna Hidayah Herlan Indah Masri Intan Paulina Lubis Iqbal Tejokusumo Jamaliah Said K.Ritonga, Elsa Khair, Jessica Khalida Utami LAILAH FUJIANTI Lubis, Intan Paulina Lysandra, Shanti Lysandra, Shanti Lysandra, Shanti Mira Munira Munira, Mira Nadia Tri Silvi Nelyumna Rizal Novi Yantih Nuraini Sari Nuraini Sari, Nuraini Nurul Yunita Oktrivina, Amelia Prasetyo, Yudha Rahmatika, Lora Reskino, - Ruhaini Muda S, Basis Gumilarsih Saragi, Sahat Sembiring, Grace Faskarina Shanti Lysandra Shanti Lysandra Shinta Budi Siregar, Farhan Aldi Theresya Indah Rahmat TRI ASTUTI Tri Astuti Tryas Chas Biandani Widyaningsih Azizah Yetty Murni Yuana Mandagie Yudha Prasetyo