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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Henny Yulsiati
Politeknik Negeri Sriwijaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pendapatan Asli Daerah, Surplus/Defisit Anggaran, dan Dana Alokasi Umum Terhadap Pinjaman Daerah di Provinsi Sumatera Selatan Hilda Salsabila; Kartika Rachma Sari; Henny Yulsiati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (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.v7i10.8979

Abstract

The purpose of this study is to evaluate the results of the analysis of the influence of local revenue, budget surplus/deficit and general allocation funds on regional loans in South Sumatra Province. The sampling method in this study is using saturated sampling. This study uses secondary data as information. This study uses panel data regression assisted by the Econometric views (Eviews) version 12 program. The results of this study show the results of the t-test that the surplus/deficit has a negative and significant effect on regional loans, general allocation funds have a positive and significant effect on regional loans. The results of the F test show that local revenue, budget surplus/deficit, and general allocation funds have a joint and significant effect on regional loans.
Pengaruh Temuan Sistem Pengendalian Internal, Temuan Kepatuhan Peraturan Perundangan, Tindak Lanjut Hasil Pemeriksaan dan Penyelesaian Kerugian Daerah Terhadap Opini Audit Atas Laporan Keuangan Pemerintah Daerah Kota di Pulau Sumatera Muhammad Ramadhan Alendra; Henny Yulsiati; Anggeraini Oktarida
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (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.v7i11.9050

Abstract

This study was conducted with the aim of analyzing the impact of “internal control system findings, compliance with laws and regulations findings, follow-up of examination results, and settlement of regional losses on the audit opinion of the financial statements of municipal governments located on the island of Sumatra”. This study employs a quantitative methodology, utilising secondary data sourced from the official website www.bpk.go.id. The research encompassed 33 cities on the island of Sumatra, comprising a total sample size of 150 individuals. This research employed a purposive sampling technique for sample determination. The hypothesis testing procedure is conducted via logistic regression analysis using Eviews 12 software. The findings indicated that, individually, Internal Control System Findings exert a positive and significant influence on Audit Opinions. The findings regarding adherence to laws and regulations, the follow-up on examination results, and the resolution of regional losses do not significantly impact the audit opinion. Simultaneous testing shows that the variables of Internal Control System Findings, Regulatory Compliance Findings, Follow-Up of Audit Results, and Regional Loss Settlement collectively have a significant influence on the Audit Opinion of the LKPD of the City on the Island of Sumatra.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal dan Sisa Lebih Pembiayaan Anggaran Terhadap Kinerja Keuangan pada Provinsi di Pulau Sumatera Aisyah A Zzahra; Henny Yulsiati; Siska Aprianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (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.v7i10.9121

Abstract

This study aims to “determine the effect of local revenue, balancing funds, capital expenditure and budget financing surplus on financial performance in Provinces on the Island of Sumatra. This study is a quantitative study using secondary data obtained from the official website www.bpk.go.id. The population in this study were 10 Provinces on the Island of Sumatra with a total sample of 50. The selection of this research sample used the saturated sample technique found in Non-Probability Sampling. This study uses descriptive statistical analysis tools, selection of panel data regression models and classical assumption tests with Eviews 12 and Microsoft Excel. Based on the results of the study, it is known that partially Local Revenue and Balancing Funds have a significant effect on Financial Performance. Conversely, Capital Expenditure and Budget Financing Surplus do not affect Financial Performance in Provinces on the Island of Sumatra.”
Co-Authors Aisyah A Zzahra ANGGERAINI OKTARIDA Hilda Salsabila Kartika Rachma Sari Muhammad Ramadhan Alendra SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN