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Edi Subiyantoro
Magister Akuntansi, Pasca Sarjana, Universitas Merdeka Malang
Economics, Econometrics & Finance

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Penguatan Tata Kelola Keuangan Daerah Berbasis Pengelolaan Aset dan Sistem Akuntansi Keuangan pada Kantor Badan Keuangan dan Aset Daerah Kabupaten Situbondo Misnaini Misnaini; Edi Subiyantoro; Maxion Sumtaky
Journal of Regional Economics Indonesia Vol 4, No 1 (2023): Februari 2023
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v4i1.9589

Abstract

This study aims to examine the effect of asset management and financial accounting systems on the quality of regional financial reports. This research is a descriptive quantitative approach that tests the hypothesis: the effect of asset management on the quality of regional financial reports and the influence of the financial accounting systems on the quality of regional financial reports. The data used are primary data collected through direct questionnaire surveys. This study used a sample of 35 respondents who were employees of the Situbondo Regency Regional Finance and Asset Office. Data analysis using multiple linear regression analysis. The results of the study show that asset management has a positive effect on the quality of regional financial reports and the financial accounting system has a positive effect on the quality of regional financial reports.
Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Daerah dengan Pertumbuhan Ekonomi sebagai Variabel Moderating (Studi pada Pemerintah Kabupaten/Kota di Provinsi Jawa Timur) Jefarina Tavares; Dyah Ani Pangastuti; Edi Subiyantoro
Journal of Regional Economics Indonesia Vol 4, No 1 (2023): Februari 2023
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v4i1.9595

Abstract

This study aims to analyze the effect of local taxes, regional levies, General Allocation Funds, and Special Allocation Funds on regional spending with economic growth as a moderating variable in district/city governments in East Java province. The data used is secondary data in the form of reports on the realization of the Regional Revenue and Expenditure Budget (APBD) and Gross Regional Domestic Product (GRDP) for 2018-2020. This study used a sample of 114. Data analysis used multiple linear regression analysis and moderated regression analysis (MRA). The results of the study show that local taxes, regional levies, Special Allocation Funds have an effect on regional expenditures, while General Allocation Funds have no effect on regional expenditures. The results of this study also show that economic growth is able to moderate the relationship between regional taxes, regional levies, General Allocation Funds and Special Allocation Funds with regional spending.
Co-Authors Dyah Ani Pangastuti Jefarina Tavares Maxion Sumtaky Misnaini Misnaini