Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

p-Index From 2021 - 2026

0.817

P-Index

This Author published in this journals

All Journal Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Balance : Media Informasi Akuntansi dan Keuangan

Ferry Christian

Universitas Palangka Raya

Author-ID : 5948469

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document

Claim Missing Document

Articles

Pengaruh Partisipasi Anggaran, Sistem Keuangan Desa, Prinsip-Prinsip Good Governance dan Pemberdayaan masyarakat Terhadap Kualitas Anggaran Pendapatan dan Belanja Desa Kotawaringin Timur Rosalia Sihotang; Sri Yuni; Ferry Christian
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

This study aims to determine the effect of the variable Budget Participation, Village Financial System, Good Governance Principles, and Community Empowerment on the Quality of Village Income and Expenditure Budget (Empirical Study of Village Apparatus, Kotabesi Subdistrict, Kotawaringin Timur Regency). This type of research used in this research is quantitative research. This study used a survey method with a questionnaire as the instrument. The population in this study were village officials in Kotabesi Subdistrict, Kotawaringin Timur Regency. The sample in this study as many as 75 respondents obtained by proportional sampling technique. The analysis technique used is multiple regression analysis. The results of this study conclude that in the partial test (t) the independent variable (1) Budget participation affects the quality of the Village Income and Expenditure Budget (2) The Village Financial System has no effect on the Quality of the Village Budget (3) The Principles of Good Governance have an effect the Quality of the Village Revenue and Expenditure Budget (4) Community Empowerment has no influence on the Quality of the Village Revenue and Expenditure Budget. The simultaneous test results show that Budget Participation, Village Financial Systems, Good Governance Principles, and Community Empowerment have a simultaneous effect on the quality of the Village Income and Expenditure Budget

PENGARUH VALUE FOR MONEY TERHADAP KUALITAS PELAYANAN PUBLIK DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA WAJIB PAJAK DI KANTOR SAMSAT KOTA PALANGKA RAYA) Gregorius Sugeng Tri Nugroho; Yohanes Joni Pambelum; Ferry Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to provide an empirical explanation of the effect of value for money on public service quality with transparency as a moderating variable. The research method used in this research is descriptive statistical analysis, data instrument testing (validity and reliability tests), hypothesis testing, and determination coefficient test. The total population of this study consisted of 138.939 active tax payer that registered at Palangka Raya City SAMSAT office using slovin method which settled by researcher gained 100 people as sample that represent population. The type of data used is primary data. The collected data were analyzed using IBM SPSS Statistics version 25. The results showed that the first hypothesis of value for money has an effect on public service quality accepted. The second hypothesis of transparency as a moderating variable strengthen the effect of value for money on public service quality unaccepted

PENGARUH IMPLEMENTASI TRANAKSI NON TUNAI, AKUNTABILITAS, DAN KEBIJAKAN LEGAL SISTEM INFORMASI TERHADAP PENGELOAAN KEUANGAN DAERAH (Studi Pada OPD di lingkungan Pemerintahan Kabupaten Barito Selatan) Norhadijah Norhadijah; Sri Yuni; Ferry Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The study is aimed at recognizing the impact of implementation of non-cash transactions, accountability and legal policies of regional financial management information systems on regional financial management in the district of barito. It is a quantitative study, that is, by the presentation of research with Numbers that are then explained and interpreted in a description to test hypotheses. The data used in this study is the primary data gleaned from the responders filling out questionnaires. Tools used in the study use descriptive and linear regression statistics. Based on analysis, it is known that :1) implementation of non-cash transactions has a positive and significant impact on financial management in the opd in south Barito county's environment 2) accountability has a positive and significant impact on the regional finance management of the opd in the south Barito government's environment. 3) the legal policies of the region's financial management system affect the management of blood money on the opd in the south of Barito county's administration.4) simultaneously implementation of non-cash transactions, accountability and legal policies of the region's financial management systems are both positive and significant to the management of regional finances in the area of Barito Selatan

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur Di BEI Tahun 2016-2019) Evinda Sari Tumangger; Rapel Rapel; Ferry Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 1 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The value of the company is the investor's perception of the success rate of the company which is often associated with the share price. The high share price makes the company's value high and increases market confidence. The purpose of this research is to determine the influence of Good Corporate Governance on The Company's Value with Intellectual Capital Disclosure as a Moderating Variable. Samples in this study as many as 32 companies with sampling techniques used is Purposive sampling. Data source obtained from IDX in the form of annual report. While the data analysis technique used is moderated regression analysis technique. The results showed that the influence of Good Corporate Governance on The Company's Value is not divided. Intellectual Capital Disclosure weakens the influence of Good Corporate Governance on the Company's Value in Manufacturing Companieslocated in IDX

Co-Authors Evinda Sari Tumangger Gregorius Sugeng Tri Nugroho Norhadijah Norhadijah Rapel Rapel Rosalia Sihotang Sri Yuni Yohanes Joni Pambelum

Title

Found 4 Documents
Search

Abstract

Abstract

Abstract

Abstract

Title Search

Found 4 Documents Search

Abstract

Abstract

Abstract

Abstract

Title

Found 4 Documents
Search