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All Journal Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Manajemen Keuangan Syariah Jurnal SMART: Sosial Ekonomi Kerakyatan
Tanjung, Ferri Saputra
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH DANA ALOKASI UMUM DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP PERTUMBUHAN EKONOMI TAHUN PERIODE 2017-2022 Hardiansyah, Hardiansyah; Usdeldi, Usdeldi; Tanjung, Ferri Saputra
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i2.2158

Abstract

Pertumbuhan ekonomi di wilayah Provinsi Jambi mengalami keterlambatan dimana pada 2020 pertumbuhan ekonomi Provinsi Jambi melambat dibandingkan 2019. Ekonomi Provinsi Jambi pada 2020 tercermin dari PDRB yang tumbuh sebesar 4,40%, menurun dibandingkan tahun 2019 sebesar 4,71%, serta lebih rendah dibandingkan pertumbuhan ekonomi secara nasional yang tumbuh sebesar 5,02%. kesebelas wilayah yang ada di Provinsi Jambi tersebut memiliki potensi untuk mengembangkan kegiatan perekonomiannya karena memiliki pertumbuhan ekonomi yang senantiasa mengalami peningkatan. Hal ini merupakan nilai tambah yang menjadi sisi positif dari pemerataan pembangunan yang dilaksanakan di Indonesia.Penelitian ini bertujuan untuk menganalisis pengaruh dana alokasi umum, dana alokasi khusus, dan pendapatan asli daerah terhadap kelemahan pertumbuuhan ekonomi pada kanupaten dan kota di provinsi Jambi periode 2017-2022.Metode penelitian yang digunakan dalam penelitian ini adalah asosiatif kausal dengan pendekatan kuantitatif. Populasi penelitian ini berjumlah 11 kabupaten dan kota yang ada di Provinsi Jambi. Teknik pengambilan sampel menggunakan purposive sampling yaitu sampel yang dipilih dengan mengambil objek penelitian yang selektif dan mempunyai ciri-ciri yang spesifikdari populasi sehingga dapat dianggap cukup representatif. Sampel yang digunakan dalam penelitian ini adalah 11 kabupaten dan kota yang ada di Provinsi Jambi dengan periode 2017-2022.Hasil pengujian hipotesis secara parsial menunjukkan bahwa variabel DAU (X1) berpengaruh terhadap pertumbuhan ekonomi (Y), hal ini dibuktikan dengan thitung > ttabel (2,745 > 1,99834) variabel DAK (X2) berpengaruh terhadap pertumbuhan ekonomi dengan thitung > ttabel (3,740 > 1,99834) dan pendapatan asli daerah (X3) berpengaruh terhadap pertumbuhan ekonomi (Y) hal ini dibuktikan dengan nilai thitung > ttabel (4,027 > 1,99834). Hasil pengujian hipotesis secara simultan menunjukan bahwa variabel DAU (X1), DAK (X2) dan PAD (X3) memiliki pengaruh terhadap pertumbuhan ekonomi (Y), hal ini dibuktikan dengan nilai Fhitung > Ftabel (8,010 > 2,75).Hasil penelitian ini dapat disimpulkan bahwa secara parsial variabel X1 berpengaruh terhadap variabel Y, variabel X2 berpengaruh terhadap variabel Y, variabel X3 berpengaruh terhadap variabel Y dan secara simultan menunjukan bahwa variabel X1, X2 dan X3 memiliki pengaruh variabel Y.
Implementation of Government Accounting System in Analyzing Factors Affecting Local Revenue of Jambi City. Efrina, Liona; Irawan, Deki; Veronica, Deka; Tanjung, Ferri Saputra; Sari, Deby Anggun
Jurnal Smart: Sosial Ekonomi Kerakyatan Vol. 1 No. 2 (2023): Desember
Publisher : Badan Pengelola Usaha (BPU) Universitas Jambi

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Abstract

This research is entitled Analysis of Factors that Influence Original Regional Income in Jambi City. In line with the implementation of the fiscal decentralization policy that has been implemented, increasing local original income revenue has become an important activity for the region in the context of financing routine expenditure and development in the region. In accordance with Law Number 25 of 1999, the fiscal decentralization policy for regions is expressed in the form of financial balance between the central and regional governments, where original regional income becomes one part of regional revenue. Apart from general allocation funds and special allocation funds, regional revenues from local original income are one of the main supporting factors in financing routine regional expenditure and determining success in implementing development programs. (Rusdin, 2004) The objectives of this research are as follows: (a) Know and analyze the development of local original income in Jambi City for the 1998-2021 period. (b) Know and analyze the factors that influence local revenue in Jambi City for the 1998-2021 period.The results of this research are 1) Per capita income in Jambi City has increased every year along with the increase in per capita income, so regional original income in Jambi City has also increased. The higher a person's income, the higher a person's ability to pay various levies set by the Government. Therefore, increasing per capita income will increase Jambi City's local revenue. 2) Based on the results of research on tax effort variables, per capita income and decentralization policies have a positiveand significant effect on Jambi City's original regional income, both simultaneously and partially.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN (GREEN ACCOUNTING) PADA PENGELOLAAN LIMBAH DI RSUD RADEN MATTAHER Flora, Madya; Rafidah, Rafidah; Tanjung, Ferri Saputra
Manajemen Keuangan Syariah Vol. 5 No. 1 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/pwzepx37

Abstract

This study aims to analyze the implementation of environmental accounting (green accounting) in waste management at RSUD Raden Mattaher Jambi. A qualitative descriptive method was used, with data collected through interviews, observations, and documentation. The results indicate that the hospital has initiated basic steps in applying environmental accounting, such as waste segregation, recording operational costs, and collaborating with third parties for hazardous waste (B3) management. However, environmental costs are not yet classified separately in the financial reports, and there is no integrated reporting system that reflects all categories of environmental costs as outlined by Hansen and Mowen. The main obstacles include limited technology, lack of internal regulations, and insufficient staff training. Despite these challenges, RSUD Raden Mattaher has shown initial commitment through the preparation of work and budget plans (RKA), internal reporting, and development of Standard Operating Procedures (SOP). This study concludes that the implementation of environmental accounting at RSUD Raden Mattaher Jambi still needs to be strengthened to achieve accountable, transparent, and sustainable waste management
Co-Authors Deby Anggun Sari deki Irawan Flora, Madya Hardiansyah Hardiansyah Liona Efrina S Rafidah Rafidah Usdeldi, Usdeldi Veronica, Deka