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Journal : Kiat Bisnis

ANALISIS PENGARUH PAJAK DAERAH, DANA PERIMBANGAN, DAN LAIN-LAIN PENDAPATAN YANG SAH TERHADAP KINERJA KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH ARDI, LIA EVIANA; AMELIA, RIZKY WINDAR; ., SUSYANTI
KIAT BISNIS Vol 6, No 4 (2016): Kiat Bisnis Desember
Publisher : KIAT BISNIS

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Abstract

This research aim to to test the influence of area Iease, counter balance fund, and others valid earnings to finance performance of at Local Government Regency in Provinsi of Central Java of budget year 2015. Population And sampel in this research is entire regency and town of exist in Provinsi of Central Java consisted of by 29 regency and 6 town, what have publicized the report realize the revenue plan and area expense in the year 2015 in Monetary Board of Examiners Republic of Indonesia. Model the data analysis used by doubled regresi. Test the classic assumption used by is test normalitas, test the multikolinearitas, and test the heteroskedastisitas. and hypothesis Examination used by test t , test the f, and coefficient determinasi. Result of this research indicate that (1) area Iease, counter balance fund, and others valid earnings by simultan have an effect on to finance performance of at local government regency in Provinsi Central Java. (2) area Iease by parsial have an effect on to finance performance at local government regency in Provinsi Central Java. (3) Fund of counter balance have an effect on to finance performance at local government regency in Provinsi Central Java. (4) valid earnings others not have an effect on to finance performance at local government regency in Provinsi Central Java Keyword: Area Iease, counter balance fund, valid earnings others, and finance performance.
MANIPULATION OF FINANCIAL STATEMENTS Amelia, Rizky Windar
KIAT BISNIS Vol 6, No 5 (2017): Kiat Bisnis Juni
Publisher : KIAT BISNIS

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Abstract

The role of a financial report in the presentation of financial statements, each institution or company that makes the report has desire to make “outstanding” financial statement in accordance with their interests. Nowadays, there are many cases in which both big and small companies deliberately „beautify‟ the financial statements for the sake of the company itself. Basically, there are generally two main strategies in manipulating financial statements (financial shenanigans), like inflating and shrinking income.
THE EFFECT OF REGIONAL LEVIES ON CAPITAL EXPENDITURE ALLOCATION IN REGENCIES/ CITIES OF CENTRAL JAVA Amelia, Rizky Windar; Nugrahani, Cahaya
KIAT BISNIS Vol 6, No 4 (2016): Kiat Bisnis Desember
Publisher : KIAT BISNIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.887 KB)

Abstract

This research aims to examine the effect of regional levies on capital expenditure allocation in regencies/ cities of Central Java. Regional levies are measured through the real regional fees in local government. Capital expenditure allocation is measured by using comparison percentage of capital expenditure budget and the total of regional expenditure budget. The sample used in this study were all regencies and cities in Central Java, amounting to 27 regencies and 6 cities. In selecting the samples, the researcher used total sampling technique, in which the entire population wassampled. Research testingwas conducted by using simple regression analysis. The research result on t test shows that regional levies do not have effect on capital expenditure allocation. It tells that the role of regional levies in the government and development budgeting in regencies/ cities of Central Javawas still very minimal