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All Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) West Science Business and Management The Manager Reveiew
Willy Abdillah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pendapatan Asli Daerah, Dana Bagi Hasil Pajak dan Bukan Pajak, Dana Alokasi Umum dan Dana Alokasi Khusus dan Belanja Modal pada Kabupaten/Kota Provinsi Jawa Barat Wahyu Pamuji; Willy Abdillah
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 02 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.302 KB) | DOI: 10.35838/jrap.2014.001.02.12

Abstract

ABSTRACT This study aims to examine the effect of income, revenue-sharing, general allocation fund and a special allocation of funds for capital expenditure District / City in West Java province in 2008 - 2012. The analysis method used in this research is quantitative method with regression testing multiple test the classic assumption before it get the best research model. The variables in this study were of income, revenue-sharing, general allocation fund and a special allocation fund as an independent variable and capital expenditures as the dependent variable. These results prove that the local revenue, revenue-sharing, general allocation fund and a special allocation fund a significant effect on of capital expenditure on Kabupaten / Kota in the province of West Java. The results of the study provide evidence that regional income, revenue-sharing, general allocation fund a significant effect on capital expenditure, while the special allocation variables no significant effect on of capital expenditure. This study shows that the potential of the region will determine the composition of of capital expenditure in Kabupaten / Kota in West Java Province. ABSTRAK Penelitian ini bertujuan menguji pengaruh pendapatan asli daerah, dana bagi hasil, dana alokasi umum dan dana alokasi khusus terhadap belanja modal Pemerintah Kabupaten/Kota di Provinsi Jawa Barat tahun 2008 - 2012. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan pengujian regresi berganda dengan melakukan uji asumsi klasik sebelum mendapatkan model penelitian terbaik. Variabel dalam penelitian ini adalah pendapatan asli daerah, dana bagi hasil, dana alokasi umum dan dana alokasi khusus sebagai variabel independen dan Belanja Modal sebagai variabel dependen. Hasil penelitian ini membuktikan bahwa pendapatan asli daerah, dana bagi hasil, dana alokasi umum dan dana alokasi khusus berpengaruh signifikan terhadap belanja modal pada Kabupaten/Kota di Provinsi Jawa Barat. Hasil penelitian memberikan bukti bahwa pendapatan asli daerah, dana bagi hasil, dana alokasi umum. JEL Classification: H83, M12
Analisis Implementasi Sistem Elektronik Kinerja (e-kinerja) Pemerintah Provinsi Bengkulu Eni Denti Denti; Willy Abdillah; Fitri Santi
The Manager Review Vol. 3 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/tmr.v3i2.19707

Abstract

This purpose of this study are to determine the implementation of the electronic performance system (e- performance) of the Bengkulu Provincial Government, and also to find out what are the supporting and hindering factors. This research was classified as a descriptive research that aims to describe the events in an objective way. The research instruments were questionnaires and conducting interviews with key informants. Furthermore, data from the e- performance application and data from other competent sources are also used. The results of the study reveals the facts that: (1) the implementation of the e-kinerja of the Bengkulu Provincial Government has not been in line with the objectives of e- kinerja itself and (2) the supporting factors for the implementation of e-kinerja include: socialization has been carried out on e-kinerja, there are the employees who already have the ability to develop applications, the Bengkulu Provincial government's e-kinerja has received a security certificate from the BSrE-BSSN; and the inhibiting factors are the lack of competent employees in the field of information technology, there is also, moreover, no specific regulation including Standard Operating Procedure on e-kinerja, there is no special implementation team and supervisor for the implementation. e-kinerja, and to add on, the evaluation of the implementation of e-kinerja has not been carried out regularly. 
The Influence of Financial Strategy, Risk Management, and Synergy Mechanisms on Corporate Sustainability Zhang Zhiquan; Ridwan Nurazi; Willy Abdillah; Berto Usman; Muhartini Salim
West Science Business and Management Vol. 4 No. 01 (2026): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v4i01.2711

Abstract

This study is grounded in stakeholder theory and sustainability theory, which assert that corporate sustainability is determined by an organization’s ability to effectively manage financial strategies, risk, and integrated synergy across organizational units. Although prior literature has examined the role of financial strategy and risk management in influencing corporate performance, studies that simultaneously investigate the combined effects of these variables while incorporating synergy mechanisms as a mediating factor in corporate sustainability remain limited. Addressing this research gap, the present study aims to analyze the influence of financial strategy and risk management on corporate sustainability with synergy mechanisms serving as a mediator. The findings indicate that both financial strategy and risk management have a positive and significant effect on corporate sustainability and play a critical role in strengthening organizational synergy mechanisms. Furthermore, synergy mechanisms are shown to contribute positively and significantly to corporate sustainability and effectively mediate the relationships between financial strategy and corporate sustainability, as well as between risk management and corporate sustainability. These findings underscore the importance of an integrated and collaborative strategic approach in promoting long-term corporate sustainability.
Co-Authors Berto Usman Eni Denti Denti Fitri Santi Muhartini Salim Ridwan Nurazi Wahyu Pamuji Zhang Zhiquan