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All Journal Jurnal Ekonomi Journal Of Business, Finance, and Economics (JBFE)
Benny Rojeston Marnaek Nainggolan
Universitas Prima Indonesia Medan
Economics, Econometrics & Finance

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THE EFFECT OF REGIONAL TAXES, REGIONAL RETRIBUTIONS, BALANCED FUNDS AND REGIONAL EXPENDITURE ON REGIONAL FINANCIAL PERFORMANCE OF REGENCY/CITY GOVERNMENTS IN NORTH SUMATRA Benny Rojeston Marnaek Nainggolan; Tesalora Veronika Sinaga; Ayu Natalia Siagian; Rika Dorlina Siahaan; Dokman Marulitua Situmorang
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This study aims to determine: (1) The effect of local taxes on regional financial performance, (2) The effect of regional levies on regional financial performance, (3) The effect of balancing funds on regional financial performance, (4) The effect of regional spending on regional financial performance, (5) The influence of local taxes, balancing funds, and regional spending on regional financial performance. The population in this study is annual data from 2016-2020 by taking the financial reports of the Regional Revenue and Expenditure Budget (APBD) in North Sumatra. The sample in this study amounted to 33 districts/cities with sampling using saturated sampling technique. The data collection method used is a documentation technique, namely collecting data through the official BPS website.
Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja, dan Pengalaman Kerja terhadap Kemampuan Membuat Laporan Keuangan UMKM Berdasarkan SAK EMKM di Kota Medan Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang; Dimas Alberto Zandroto; Eva Lina Gultom
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6557

Abstract

This research aims to determine and analyze the influence of Accounting Knowledge, Education Level, Work Motivation, and Work Experience on the Preparation of Financial Statements for UMKM. Based on SAK EMKM, this is because there are still many UMKM entrepreneurs in Medan City who have not yet prepared financial statements in accordance with the SAK EMKM standards. This research is a type of quantitative research. In the data collection required for this research, a research questionnaire was used, which was distributed to UMKM traders. All the respondents in this study are micro-business operators in the city of Medan. This study uses purposive sampling technique as the sampling method. The total sample used amounted to 95 micro enterprises. The data analysis technique used in this study is multiple linear regression analysis with the aid of SPSS software. The results of the analysis from this study indicate that the variables of Accounting Experience and Work Experience have a positive and significant impact on the preparation of financial statements based on SAK EMKM, while the Level of Education and Work Motivation do not have a positive impact.
Co-Authors Ayu Natalia Siagian Dimas Alberto Zandroto Eva Lina Gultom Rika Dorlina Siahaan Situmorang, Dokman Marulitua Tesalora Veronika Sinaga