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All Journal Holistics Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Zulkifli
Politeknik Negeri Sriwijaya
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Karakteristik Pemerintah Daerah Dan Faktor Keuangan Terhadap Kondisi Financial Distress Pada Kabupaten/Kota Di Provinsi Sumatera Selatan Khoirriyah Anissa Hardiyanti; Zulkifli; Selvita Meilansari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1200

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemerintah daerah dan faktor keuangan terhadap kondisi financial distress pada kabupaten/kota di Provinsi Sumatera Selatan selama periode 2019–2023. Variabel independen yang digunakan dalam penelitian ini adalah derajat desentralisasi, kemandirian keuangan, budgetary solvency ratio, rasio efektivitas, dan rasio efisiensi. Sementara variabel dependen yang digunakan adalah kondisi financial distress. Metode yang digunakan adalah pendekatan kuantitatif dengan regresi data panel menggunakan software EViews 13. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan pemerintah daerah yang telah diaudit oleh BPK RI. Hasil penelitian menunjukkan bahwa secara parsial, variabel derajat desentralisasi dan budgetary solvency ratio berpengaruh signifikan terhadap financial distress. Namun, variabel kemandirian keuangan, rasio efektivitas, dan rasio efisiensi tidak berpengaruh signifikan. Secara simultan, seluruh variabel independen dalam model berpengaruh signifikan terhadap kondisi financial distress. Penelitian ini diharapkan dapat menjadi acuan bagi pemerintah daerah dalam mengidentifikasi indikator awal financial distress serta dalam meningkatkan kualitas pengelolaan keuangan daerah secara efektif dan efisien.
Pengaruh Pendapatan Asli Daerah, Kemandirian Keuangan Daerah, Belanja Modal dan Total Aset Terhadap Tingkat Pengungkapan Wajib LKPD Provinsi di Pulau Sumatera Fitri Khairunnisa; Zulkifli; Riana Mayasari
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.v7i11.9747

Abstract

This study aims to determine the factors influencing the level of transparency required in local government financial reports on Sumatra Island until 2023. The following are the research factors: the amount of required LKPD disclosure, PAD, capital expenditure, total assets, and regional financial independence. Saturated sampling was used in this quantitative research design to select ten provinces. Data were sourced from local government financial documents. The results show that the level of required LKPD disclosure is substantially influenced by total assets, negatively and significantly by capital expenditure, and positively and significantly influenced by regional financial independence, but partially unaffected by the independent variable, PAD. However, the amount of required LKPD disclosure is also influenced by independent factors. The impact of independent factors in previous studies is shown in the literature review, which supports this.
Error Analysis in Spoken and Writen Language Zulkifli; Risnawati
Holistics (Hospitality and Linguistics) : Jurnal Ilmiah Bahasa Inggris Vol. 18 No. 1 (2026): HOLISTICS JOURNAL: HOSPITALITY AND LINGUISTICS
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/holistics.v18i1.12000

Abstract

ABSTRACT: Error Analysis (EA) is an important branch of applied linguistics that examines the occurrence, nature, causes, and consequences of errors in language learning and use. This paper discusses the concept of error analysis in both spoken and written language, emphasizing its role in understanding the language acquisition process. Drawing on the theories of Corder and other scholars, the study highlights the distinction between errors, mistakes, slips, and solecisms, as well as the significance of learner errors as indicators of linguistic development and transitional competence. The paper reviews various classifications of language errors, including substance errors, text errors, semantic errors, grammatical errors, morphological errors, and syntactic errors. Particular attention is given to common errors in writing, such as misspellings, punctuation mistakes, typographical errors, dyslexic errors, and confusibles, as well as pronunciation and suprasegmental errors in spoken language. Furthermore, the study explores lexical-semantic errors, including confusion of sense relations and collocational errors, together with grammatical deviations at the morphological and syntactic levels. The findings suggest that language errors are a natural and inevitable part of the learning process rather than signs of failure. Error analysis provides valuable insights for researchers in understanding language acquisition, assists teachers in identifying learners’ difficulties and improving instructional strategies, and helps learners recognize and correct their linguistic weaknesses. Consequently, errors should be viewed positively as evidence of progress and development in language learning. The study concludes that systematic analysis of spoken and written language errors contributes significantly to more effective language teaching and learning practices. Keywords: Error Analysis, Spoken Language, Written Language, Language Learning, Linguistic Errors, Applied Linguistics  
Co-Authors Fitri Khairunnisa Khoirriyah Anissa Hardiyanti Riana Mayasari Risnawati Selvita Meilansari