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All Journal EKONOMIKA45 Jurnal Mutiara Ilmu Akuntansi
Salma Putri Mellinia
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Economics, Econometrics & Finance

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Pengaruh Pendapatan Asli Daerah, Opini Audit, Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Fatimah Az Zahrah; Muhammad Rafi Zaen; Salma Putri Mellinia
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2422

Abstract

The research aims to determine and analyze the influence of local revenue, audit opinions and capital expenditure on regional financial performance in districts/cities in East Java province. The data processed is secondary data taken from the 2018-2021 District/City Regional Government Financial Reports (LKPD) of East Java Province with a sample size of 38 districts/cities using the documentation method. The method used in this research is the panel data regression analysis method using the IBM SPSS version 26 application. The research results found that local revenue has a positive and significant effect on local government financial performance, audit opinion has a positive but not significant effect on local government financial performance, and capital expenditure has no and no significant effect on local government financial performance.
Pengaruh Literasi Keuangan, Kompetensi, dan Penggunaan Sosial Media terhadap Kinerja UMKM Inggrid Marisca Rubiyanty; Lulu Syifa Fadhila; Salma Putri Mellinia
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3565

Abstract

This study aims to determine the relationship between the influence of financial literacy, competence, and the use of social media on MSME performance. This study was conducted using a quantitative approach. Quantitative approach with survey method. The data analysis tool used is the SPSS 26.0 application. Data is processed by multiple linear regression analysis, classical assumption test, hypothesis testing. The sampling technique used was quota sampling. Data collection is done online by distributing Google Form. The questionnaire was distributed to 70 respondents. The results of the study can be interpreted that (1) financial literacy has a positive effect on MSME performance, (2) competence has a positive effect on MSME performance, and (3) the use of social media has a positive effect on MSME performance.
Pengaruh Pendapatan Asli Daerah, Opini Audit, Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Fatimah Az Zahrah; Muhammad Rafi Zaen; Salma Putri Mellinia
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2422

Abstract

The research aims to determine and analyze the influence of local revenue, audit opinions and capital expenditure on regional financial performance in districts/cities in East Java province. The data processed is secondary data taken from the 2018-2021 District/City Regional Government Financial Reports (LKPD) of East Java Province with a sample size of 38 districts/cities using the documentation method. The method used in this research is the panel data regression analysis method using the IBM SPSS version 26 application. The research results found that local revenue has a positive and significant effect on local government financial performance, audit opinion has a positive but not significant effect on local government financial performance, and capital expenditure has no and no significant effect on local government financial performance.
Co-Authors Fatimah Az Zahrah Inggrid Marisca Rubiyanty Lulu Syifa Fadhila Muhammad Rafi Zaen