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Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Langkat Ainiel Riany Putri; Agus Tripriyono; Fitri Yani Panggabean
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.670

Abstract

This research aims to analyze the financial performance of the Langkat Regency Government using a financial ratio analysis approach. The methods used include regional financial independence ratios, effectiveness ratios, efficiency ratios, activity ratios and growth ratios. The data analyzed is in the form of the Langkat Regency Government Budget Realization Report (LRA) for a certain period. The research results show that the level of regional financial independence is still in the low category, which reflects dependence on central government transfers. Apart from that, the regional revenue effectiveness ratio is in the quite good category, but the efficiency ratio shows that there is room for improvement in regional expenditure management. The growth ratio also reflects an increase, although not evenly across all sectors. Based on the results of this analysis, strategic steps are needed to increase regional independence through optimizing the potential for local original income and more efficient budget management. This research makes an important contribution in providing a comprehensive picture of the financial performance of the Langkat Regency Government and provides policy recommendations for better financial management.
Influence of The Receivables Turnover Ratio and The Receivables Collection Period Ratio on Profitability with The Level of Non-Performing Financing as a Moderator at PT Adira Dinamika Multi Finance Tbk Prayogo Aldino Crismanov Nainggolan; Rahima Br Purba; Agus Tripriyono
International Journal of Economics, Business and Innovation Research Vol. 4 No. 05 (2025): August - September, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i05.1965

Abstract

This study aims to analyze the effect of the receivable turnover ratio (RTO) and the ratio of the average collection period (ACP) to profitability (retun on assets/ROA) with the level of non-performing financing (NPF) as a moderation variable. The data in this study is in the form of secondary data, namely the quarterly financial statements of PT Adira Dinamika Multi Finance Tbk for the 2019-2023 period obtained from the company's official website. The data analysis techniques carried out were in the form of descriptive statistical analysis, classical assumption tests which included normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests (durbin-watson), multiple linear regression analysis, moderated regression analysis (MRA) analysis, hypothesis tests and determancy coefficients. The results of the study show that the receivables turnover ratio has a significant effect on profitability at PT Adira Dinamika Multi Finance Tbk. The ratio of the receivables collection period does not have a significant effect on profitability at PT Adira Dinamika Multi Finance Tbk. The non-performing financing rate is not able to moderate the effect of the receivables turnover ratio and the ratio of the receivables collection period to profitability at PT Adira Dinamika Multi Finance Tbk.
THE EFFECT OF CONVERGENCE OF REGIONAL ORIGINAL INCOME AND BALANCING FUNDS ON FINANCIAL PERFORMANCE WITH HUMAN DEVELOPMENT INDEX AS A MODERATION VARIABLE IN REGENCY/CITY GOVERNMENTS IN NORTH SUMATRA Fahrum Nisa; Agus Tripriyono
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of the convergence of Local Own-Source Revenue (PAD) and Transfer Funds on regional financial performance with the Human Development Index (HDI) as a moderating variable. The data used in this research include the realization of PAD, Transfer Funds, Regional Expenditures, and HDI in ten selected regencies/cities in North Sumatra Province (Medan, Binjai, Padangsidimpuan, Deli Serdang, Asahan, Toba, North Tapanuli, Mandailing Natal, Gunungsitoli, and South Nias) during the period 2020–2024.The analytical method employed is panel data regression using EViews, consisting of model selection tests (Chow, Hausman, and Lagrange Multiplier tests), classical assumption tests, and estimation using the Fixed Effect Model (FEM).The results show that PAD has a positive and significant effect on regional financial performance. In contrast, Transfer Funds and HDI have no significant effect. Moreover, HDI is not proven to moderate the relationship between PAD or Transfer Funds and regional financial performance. These findings emphasize that fiscal independence through PAD is the main factor in improving regional financial performance, while the roles of Transfer Funds and HDI remain limited, especially during the COVID-19 pandemic.
The Role of Village Apparatus in Village Financial Management Accountability (Study in Bangun Rejo Village, Tanjung Morawa District) Assyifa Mutiara; Agus Tripriyono
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i8.11206

Abstract

The purpose of this study was to determine the role of village officials in the financial management of Bangun Rejo Village, Tanjung Morawa District. The method used is a qualitative descriptive method. The data collection methods used are observation, interviews, and recording. These methods are then adjusted to the concept of village financial management, namely accountability and transparency. Based on the results of the research study, the accountability of Bangun Rejo Village officials in village financial management has mostly been in accordance with the applicable principles of village financial management. Although there are several obstacles, village officials have carried out their duties according to their roles. Community distrust of village leaders in managing village funds is an obstacle in Bangun Rejo Village