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All Journal Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Global Research in Economics and Advanced Theory
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ANALISIS PEMBIAYAAN MUSYARAKAH PADA PENDAPATAN USAHA KECIL SEBELUM DAN SESUDAH PEMBIAYAAN MUSYARAKAH DI PT BPRS HIKMAH WAKILAH (KANTOR PUSAT) Azlina; Mirnawati; Lisnawati; Khairita H
Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Vol. 4 No. 1 (2023): Mei 2023
Publisher : Politeknik Kutaraja

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Abstract

This research aims to determine the influence of Musyarakah financing on the increase of income for small businesses at PT BPRS Hikmah Wakilah Kantor Pusat. The data collection technique was conducted by gathering secondary data in the form of documents containing customer income from Musyarakah financing before and after the financing was provided. Out of a population of 391, the sample size was determined using the Slovin formula, resulting in 98 samples, and the sample was drawn using the simple random sampling technique. Data analysis techniques were carried out through descriptive statistics, normality tests, and hypothesis tests using SPSS 26.0. From the descriptive statistical results, it was found that the average income after financing was higher than before financing. The normality test using the Kolmogorov-Smirnov test showed that the data was not normally distributed, leading to the use of the nonparametric Wilcoxon Sign rank test for data comparison. The results of the Wilcoxon Sign rank test, an Asymp. A Sig (2-tailed) value of 0.000 was obtained, which is less than the critical limit of the research at 0.05. Thus, the research accepts the alternative hypothesis (Ha) and rejectsthe null hypothesis (Ho), indicating that there is a significant difference in income between before and after financing, and all samples experienced an increase in income after the financing or had a positive value.
ANALYSIS OF THE BUDGET SURPLUS (SiLPA) IN THE ACEH REVENUE AND EXPENDITURE BUDGET Agustina; Azlina; Mirnawati; Lisnawati; Yudiansyah Shaleh
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 3 No 3 (2026): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v3i3.134

Abstract

A form of accountability from the regional government for all implementation of programs and activities is by producing a calculation of the Regional Revenue and Expenditure Budget (APBD). Remaining Budget Estimates (SiLPA) is part of financing receipts to cover a deficit or to utilize a surplus. This research aims to determine SiLPA and the aspects that cause SiLPA. This research uses secondary data, namely documents obtained from the Directorate General of Financial Balance (DJPK) in the form of the Aceh Revenue and Expenditure Budget (APBA). The analytical method used is quantitative descriptive analysis. The results of the research show that there is a Remaining Budget Calculation (SiLPA) in the APBA during the 2018-2025 period with numbers that fluctuate. A large SiLPA value indicates low commitment and professionalism of public implementing officials. The largest SiLPA value in 2020 was IDR 3,969,617,354,782 followed by 2021, namely IDR 3,933,680,612,390. The lowest SiLPA value can be seen in 2024 at IDR 530,262,155,634 followed by 2021 at IDR 990,987,381,464. If we look at the growth of SiLPA, the largest growth will be in 2025 with a growth rate of 160% or almost 3 times greater than the previous year, namely 2024. Meanwhile, the smallest SiLPA growth will be in 2022 with a growth rate of -67% smaller than the previous year, namely 2021. The aspect that caused SiLPA to occur in Aceh during the 2018-2025 period was due to the excess of Regional Original Income (PAD) which exceeded the target. PAD that exceeds this target comes from regional taxes, the results of separated regional wealth management and other legitimate sources.
Co-Authors Agustina Azlina Khairita H Lisnawati Yudiansyah Shaleh