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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Fithri, Eka Jumarni
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Determinan pajak daerah terhadap pendapatan asli daerah pada kabupaten/kota di Provinsi Sumatera Selatan Dwidianti, Salsabila; Ardiani, Susi; Fithri, Eka Jumarni
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.999 KB) | DOI: 10.55904/cocreation.v1i2.307

Abstract

The purpose of this study is to prove the effect of Regional Taxes (Motor Vehicle Tax, Motor Vehicle Transfer Fee, and Surface Water Tax) on the Original Regional Income of Regency/City Governments in South Sumatra Province. This study uses a quantitative method with secondary data in the form of the Budget Realization Report of Regency/City Governments in South Sumatra in 2017-2021. The sampling technique uses a purposive sampling technique. The analysis techniques in this study consist of classical assumption tests, multiple linear regression analysis tests, t-tests, F-tests, determination coefficient tests. The instrument used in this study uses the SPSS 26 application. The results of the study show that Motor Vehicle Tax, Motor Vehicle Transfer Fee, and Surface Water Tax have a significant effect on Original Regional Income. It can be concluded that the greater the tax revenue, the greater the Original Regional Income.
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Kompetensi Sumber Daya Manusia dan Politik Anggaran Terhadap Penyerapan Anggaran di Kota Palembang Febiola, Febi; Periansya; Fithri, Eka Jumarni
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3570

Abstract

The research aims to determine the effect of budget planning, budget implementation, human resource competence and budget politics on budget absorption in Palembang City. The research method used in this research is quantitative method. The data used is primary data in the form of questionnaires distributed to respondents. The population in this study were 32 OPDs of Palembang City with the sampling technique being saturated sampling. The questionnaires were distributed to 128 employees in 32 OPDs of Palembang City with 4 respondents each in each OPD. Based on the results of the study, it is known that Budget Planning, Budget Implementation and Budget Politics partially have a positive and significant effect on Budget Absorption, while Human Resource Competencies partially have no effect on Budget Absorption. Simultaneous tests show the results that the variables of Budget Planning, Budget Implementation, Human Resource Competencies, and Budget Politics together have an effect on Budget Absorption.
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Kompetensi Sumber Daya Manusia dan Politik Anggaran Terhadap Penyerapan Anggaran di Kota Palembang Febiola, Febi; Periansya; Fithri, Eka Jumarni
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3570

Abstract

The research aims to determine the effect of budget planning, budget implementation, human resource competence and budget politics on budget absorption in Palembang City. The research method used in this research is quantitative method. The data used is primary data in the form of questionnaires distributed to respondents. The population in this study were 32 OPDs of Palembang City with the sampling technique being saturated sampling. The questionnaires were distributed to 128 employees in 32 OPDs of Palembang City with 4 respondents each in each OPD. Based on the results of the study, it is known that Budget Planning, Budget Implementation and Budget Politics partially have a positive and significant effect on Budget Absorption, while Human Resource Competencies partially have no effect on Budget Absorption. Simultaneous tests show the results that the variables of Budget Planning, Budget Implementation, Human Resource Competencies, and Budget Politics together have an effect on Budget Absorption.
LINKING ACCOUNTABILITY TO AUDIT DELAY: ROLE OF SIZE AND FINDINGS Aulia, Rizkiya Faizatul; Periansya, Periansya; Fithri, Eka Jumarni
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2715

Abstract

Audits of local government financial statements in Indonesia are conducted after submission to the supreme audit agency. Based on the 2021–2023 semester audit reports, although submissions were timely, audit delays increased, indicating the presence of other contributing factors. This study investigates the effect of local government size and audit findings on audit delays, with performance accountability as a mediating factor. A quantitative approach was applied using secondary data from 34 provinces during 2021–2023, analyzed through multiple linear regression and path analysis. The results show that local government size positively influences performance accountability, while audit findings negatively affect it. Audit findings are also identified as the only factor significantly influencing audit delays. However, performance accountability does not mediate the relationship between the independent variables and audit delays. Theoretically, this research enriches public sector literature on audit delay by examining the mediating role of performance accountability. Practically, the findings suggest that auditors and local governments can reduce audit delays by strengthening the management and resolution of audit findings.
Determinan pajak daerah terhadap pendapatan asli daerah pada kabupaten/kota di Provinsi Sumatera Selatan Dwidianti, Salsabila; Ardiani, Susi; Fithri, Eka Jumarni
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i2.307

Abstract

The purpose of this study is to prove the effect of Regional Taxes (Motor Vehicle Tax, Motor Vehicle Transfer Fee, and Surface Water Tax) on the Original Regional Income of Regency/City Governments in South Sumatra Province. This study uses a quantitative method with secondary data in the form of the Budget Realization Report of Regency/City Governments in South Sumatra in 2017-2021. The sampling technique uses a purposive sampling technique. The analysis techniques in this study consist of classical assumption tests, multiple linear regression analysis tests, t-tests, F-tests, determination coefficient tests. The instrument used in this study uses the SPSS 26 application. The results of the study show that Motor Vehicle Tax, Motor Vehicle Transfer Fee, and Surface Water Tax have a significant effect on Original Regional Income. It can be concluded that the greater the tax revenue, the greater the Original Regional Income.
Pengaruh PAD, DAK, dan DAU Terhadap Perilaku Oportunistik Penyusun Anggaran pada Pemerintah Provinsi Sumatera Syahrani, Aura Putri; Fithri, Eka Jumarni; Sari, Kartika Rachma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.4574

Abstract

This research aims to examine the effect of Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra in 2018-2022. The data used in this research is panel data from 10 Provinces in Sumatra in year 2018 up to year 2022. This research utilizes secondary data in the form of LRA (Budget Realization Report) of the Provincial Government obtained from the BPK RI website and expenditure data based on functions obtained from the DJPK website. The analysis method used is panel data regression analysis using the Eviews 12 program. The results of this study show that partially Regional Original Revenue (PAD) and Special Allocation Funds (DAK) have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra, while General Allocation Funds (DAU) partially have no influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra. Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) simultaneously have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra.
Co-Authors Aulia, Rizkiya Faizatul Dwidianti, Salsabila Febiola, Febi Firmansyah Firmansyah Periansya Sari, Kartika Rachma susi ardiani Syahrani, Aura Putri