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Politeknik Negeri Lhokseumawe
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I Pengaruh Rasio Aktivitas Terhadap Return on Asset pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Indeks Saham Syariah Indonesia: - Zulkarnaini Hasan; Khairil Fata; Yeni Irawan; Fakriah; Bella Aulya natami
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Rasio Aktivitas yang terdiri dari Total Asset Turnover, Receivable Turnover dan Working Capital Turnover terhadap Return on Asset pada perusahaan industri barang konsumsi yang terdaftar di Indeks Saham Syariah Indonesia periode 2018-2020. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersifat kuantitatif dengan menggunakan laporan keuangan yang dipublikasikan di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 49 emiten dan sampel yang digunakan dalam penelitian ini terpilih sebanyak 36 emiten menggunakan metode purposive sampling. Model yang digunakan dalam penelitian ini adalah analisis regresi data panel common effect model, uji asumsi klasik dan uji hipotesis. Pengolahan data tersebut dilakukan menggunakan alat analisis Eviews8. Hasil penelitian ini menunjukkan Rasio Aktivitas yang terdiri dari Total Asset Turnover, Receivable Turnover dan Working Capital Turnover secara simultan berpengaruh signifikan terhadap Return on Asset. Dan secara parsial Total Asset Turnover, Receivable Turnover dan Working Capital Turnover berpengaruh signifikan terhadap Return on Asset pada perusahaan konsumsi yang tercatat di Indeks Saham Syariah Indonesia. Kata Kunci: Total Asset Turnover, Receivable Turnover, Working Capital Turnover, Return on Asset
A COMPARISON OF FINANCIAL INDEPENDENCE, EFFECTIVENESS OF LOCALLY-GENERATED REVENUE, AND EFFECTIVENESS OF REGIONAL EXPENDITURE: A COMPARATIVE STUDY OF REGENCY AND CITY GOVERNMENTS IN ACEH AND PAPUA Muhammad Zaki Firmansyah; Fakriah; Indra Wijaya
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22262913

Abstract

This study was prompted by the substantial allocation of Special Autonomy Funds received annually by the provinces of Aceh and Papua, which, ideally, should promote regional fiscal autonomy; however, in practice, dependence on central government transfers remains high in both regions. The study aims to compare regional financial autonomy, the effectiveness of Local Own-Source Revenue (PAD), and the effectiveness of regional expenditure across regency and city governments in the provinces of Aceh and Papua. The research subjects comprise all regencies and cities in the provinces of Aceh and Papua for the period 2021–2022, with a total of 102 observations obtained through saturation sampling. The data used were secondary data in the form of Budget Implementation Reports (LRA) collected through documentation and literature review. This study employed a comparative quantitative approach, comparing three variables: local financial autonomy, the effectiveness of PAD, and the effectiveness of local expenditure. Data analysis was carried out using descriptive statistics, the Shapiro-Wilk normality test, and the non-parametric Mann-Whitney U test, given that the research data were generally not normally distributed. The results indicate a significant difference in local financial autonomy between Aceh and Papua, with Aceh demonstrating a higher level of autonomy. Regarding the effectiveness of local revenue (PAD), there was no significant difference between the two provinces, indicating that their ability to meet PAD targets was relatively comparable. Meanwhile, the effectiveness of local expenditure showed a significant difference, with Aceh demonstrating a higher level of expenditure effectiveness compared to Papua. This study concludes that although both Aceh and Papua have been granted special autonomy status and receive substantial transfer funds, the capacity for local financial management in the two regions remains different, particularly in terms of fiscal autonomy and the effectiveness of expenditure. These findings have implications for local governments, particularly in Papua, to strengthen the optimisation of local revenue and the quality of budget implementation, and provide input for the central government in formulating more targeted regional transfer policies.
THE INFLUENCE OF REVENUE-SHARING FUNDS, GENERAL ALLOCATION FUNDS, AND SPECIAL ALLOCATION FUNDS ON THE ECONOMIC GROWTH OF REGENCIES/CITIES IN NORTH SUMATRA PROVINCE Ella Oktavinata Syahputri; Indra Wijaya; Fakriah
INJOSEDU: International Journal of Social and Education Vol. 3 No. 6 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22268101

Abstract

This study analyzes the impact of Revenue-Sharing Funds, General Allocation Funds, and Special Allocation Funds on the economic growth of regencies and cities in North Sumatra Province. The study employs a quantitative approach using panel data regression analysis. Secondary data were obtained from Statistics Indonesia (BPS) and the Directorate General of Fiscal Balance. Model selection was conducted through panel data model testing, identifying the Fixed Effect Model as the most appropriate. The results indicate that Revenue-Sharing Funds have a positive relationship with economic growth but do not exert a significant influence. Conversely, both General Allocation Funds and Special Allocation Funds have a positive and significant impact on economic growth. Collectively, these three transfer funds significantly influence economic growth. These findings demonstrate that the effectiveness of fiscal transfers is determined not only by the magnitude of regional revenue but also by the local government's ability to direct funds toward productive development and public services. Therefore, the management of General Allocation Funds and Special Allocation Funds needs to be directed more effectively to strengthen fiscal capacity, infrastructure, public services, and regional economic activity.
Co-Authors Bella Aulya natami Ella Oktavinata Syahputri Indra Wijaya Khairil Fata Muhammad Zaki Firmansyah Yeni Irawan Zulkarnaini