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All Journal Jurnal Ilmiah Akuntansi Kesatuan El-Qish: Journal of Islamic Economics Jurnal Ilmu Ekonomi Mulawarman (JIEM) Innovative: Journal Of Social Science Research AMMA : Jurnal Pengabdian Masyarakat Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Nomico Economic and Business Horizon International Journal of Economics and Management Research
Selly Swandari
Universitas Mulawarman
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Public Health Other

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The Effect of Regional Taxes and Regional Levies on Regional Financial Independence which Impact Economic Growth Zulfikar, Akbar Lufi; Swandari, Selly; Fitriah, Rinna Ramadhan Ain; Mahardika, Swadia Gandhi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3261

Abstract

This study aims to determine the effect of regional taxes and regional levies on regional financial independence and their impact on economic growth in PPU. The method used is a quantitative approach with path analysis using SPSS software version 26. The results of the study indicate that regional taxes have a positive and significant effect on regional financial independence. The same thing is also shown by regional levies which significantly increase the level of fiscal independence. In addition, both regional taxes and regional levies have been shown to have a positive effect on economic growth in the region. Another important finding shows that regional financial independence also has a significant contribution to increasing economic growth. These results indicate that increasing regional original income from the tax and levy sector has a crucial role in strengthening regional fiscal capacity and encouraging sustainable economic development. Therefore, local governments need to continue to optimize the potential for revenue from taxes and levies through effective, transparent, and accountable governance in order to realize independent and prosperous regions.
Analisis Pengelolaan Dana BOSNAS dan BOSDA SMA Negeri di Kota Samarinda Terhadap Kinerja Keuangan Sekolah Zulfikar, Akbar Lufi; Mahardika, Swadia Gandhi; Swandari, Selly
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk mengetahui dan melakukan pelaksanaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda telah dilaksanakan sesuai dengan regulasi yang berlaku dan untuk mengetahui pengelolaan keuangan dalam hal ini adalah pengeluaran/keadaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda. Penelitian ini adalah sebanyak 18 Sekolah Menengah Atas Negeri di Kota Samarinda. Dalam penelitian ini menggunakan tipe penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini menunjukan hasil bahwa Pelaksanaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) Sekolah Menengah Atas Negeri di Kota Samarinda telah memenuhi  regulasi yang telah ditetapkan Pengelolaan keuangan dalam hal ini adalah pengeluaran/realisasi  Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) berdampak terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda. Dana yang dialokasikan untuk 18 sekolah yang ada di kota Samarinda yang bersumber dari BOSNAS dan BOSDA berjumlah Rp. 27. 917.500.000,- sementara realisasi sebesar Rp. 24.586.745.984,- atau sebesar 88%. Dana yang tidak dapat dimanfaatkan yaitu sebesar  Rp. 3.330.754.016,- (22 %), jumlah ini jika dapat dimanfaatkan secara maksimal tentunya akan lebih meningkatkan manfaat dari tujuan penganggaran BOS yaitu untuk meningkatkan kualitas layanan pendidikan khususnya yang terkait langsung dengan guru, tenaga pendidikan, tenaga administrasi dan siswa sekolah.
The Influence Of Inflation and Interest Rates and The Rupiah Exchange Rate On The Composite Stock Price Index in Indonesia Andika Triwardana; Akbar Lufi Zulfikar; Selly Swandari
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.311

Abstract

This study aims to analyze the influence of macroeconomic variables, namely inflation, interest rates (BI Rate), and the Rupiah exchange rate on the Composite Stock Price Index (JCI) in Indonesia as the main indicator of the capital market. The problem in this study is to determine the extent to which the three variables affect the movement of the JCI. The data used is secondary data from 2015 to 2024 obtained from Bank Indonesia, the Central Bureau of Statistics, and the Indonesia Stock Exchange. The method used in this research is multiple linear regression analysis with the help of Eviews 12 software. The results showed that partially inflation has a positive but insignificant effect on the JCI, with a significance value of 0.9037. Interest rates have a negative and significant effect on the JCI, with a significance value of 0.0436, indicating that an increase in interest rates tends to reduce the JCI. The Rupiah exchange rate has a positive and significant effect on the JCI, indicated by a significance value of 0.0042, which means that the appreciation of the exchange rate encourages an increase in the JCI. Simultaneously, the three variables have a significant effect on the JCI, with an F-statistic probability value of 0.020178. This finding confirms that fluctuations in interest rates and exchange rates play an important role in influencing the Indonesian stock market, while the influence of inflation tends to be weak. The conclusion of this study is that interest rates and exchange rates are significant macroeconomic indicators that need to be considered in investment strategies and economic policies. The R-squared value of 0.783985 indicates that the three variables of inflation, interest rates and rupiah exchange rate contribute 78.39% to the IHSG, while the remaining 21.61% is influenced by other factors.
Co-Authors Aji Sofyan Effendi Akbar Lufi Zulfikar Andika Triwardana Angel, Priskila Firayani, Firayani Indra Maulana Indra Maulana, Indra Judijanto, Loso Nurfiza Widayati Rinna Ramadhan Ain Fitriah Rosalia, Olyvia Rusdiah Iskandar Swadia Gandhi Swadia Gandhi Mahardika Widayati, Nurfiza