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Ahmad Gawdy Prananosa
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ahmadgawdynano@yahoo.com
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INDONESIA
BUDGETING : Journal of Business, Management and Accounting
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times every June and December
Articles 304 Documents
Pengaruh Dana Bagi Hasil, Dana Alokasi Umum dan Pajak Daerah terhadap Belanja Daerah (Studi Empiris pada Provinsi Banten Periode 2012-2021) Ramadhani, Dici; Indrawan, I Gede Adi; Juitania, Juitania
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.8354

Abstract

This study aims to determine the effect of Profit haring Fund, General Allocation Fund and Regional Tax on Regional Expenditure. The type of research used in this study is quantitative. This research was conducted using data taken from the Central Bureau of Statistics of Banten Province for the 2012-2021 period. The sampling method uses Saturated Sampling with the sample results obtained in this study as many as 40 data. Data testing in this study was assisted by the SPSS 20 program. The results of this study explain that the Production Sharing Fund, General Allocation Fund and Regional Tax simultaneously affect Regional Expenditure. Partially, the Profit Sharing Fund has no effect on Regional Expenditure. The General Allocation Fund affects Regional Expenditure. Local Tax affects Regional Expenditure. Keywords: Profit Sharing Fund, General Allocation Fund, and Local Tax.
Faktor-Faktor yang Mempengaruhi Kinerja Manajerial dalam Pengelolaan Keuangan Daerah dengan Kepuasan Kerja sebagai Variabel Intervening Lisdana, Cakra Dwi; Supeno, Bambang
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8554

Abstract

The purpose of this study was to examine and analyze the effect of budgetary participation and budget transparency on job satisfaction as a connecting variable in carrying out managerial activities which include planning, investigation, coordination, evaluation, supervision, staffing, negotiation, and representation activities. The population in this study were all civil servants (PNS) within the Kampar Regency Regional Apparatus Organization. The sample selection used a purposive sampling method , amounting to 198 respondents. This type of research is quantitative research. This study uses the SmartPLS analysis tool with the SEM (Structural Equation Modeling) analysis method. Of the 198 questionnaires distributed, only 157 returned. The results of this study explain that budget participation does not have a direct effect on managerial performance, but budget participation does affect managerial performance through job satisfaction. while budget transparency influences directly or indirectly on managerial performance. Keywords: Budget Participation, Budget Transparency And Job Satisfaction, Managerial Performance
Efektivitas Pengelolaan Persediaan dan Peralatan Penanggulangan Bencana di Bidang Logistik pada Badan Penanggulangan Bencana Daerah Kab. Karawang Faidah, Ananda Dewi Nur; Arnu, Anggi Pasca
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8598

Abstract

This studi aims to analyze the effectiveness of managing supplies and equipment for disaster management in the logistics sector at the Regional Disaster Management Agency (BPBD) of Karawang Regency. This study was conducted to evaluate the success of BPBD Karawang Regency in managing supplies and equipment used in disaster management efforts. This research also focuses on identifying potential improvements and recommendations to increase the effectiveness of disaster management supplies and equipment management in the logistics sector. The research method used was field surveys, interviews with BPBD officers in Karawang Regency, and analysis of the data obtained. The results of this study are expected to provide a better understanding of the state of management of disaster management supplies and equipment in the logistics sector, as well as provide useful input for BPBD Karawang Regency in improving their performance in this regard. Keywords: Disaster Management, Equipment, Logistics, Supplies, Karawang Regency, Management, Effectiveness, Regional Disaster Management Agency
Analisis Pengaruh Return on Assets, Capital Adequacy Ratio dan Loan to Deposit Ratio terhadap Kebijakan Dividen pada Perbankan Febriyanti, Sheilla; Melzatia, Shinta
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8688

Abstract

The study aims to: (1) Empirically test the impact of Return On Assets (ROA) on the dividend policy in BEI listed banking companies in 2018-2021 (2) Empirical test the influence of the Capital Adequacy Ratio (CAR) on dividend policies in the BEI listed Banking Companies in 2018-2020 (3) Empirically test the effect of the Loan to Deposit Ratios (LDR) on dividend policies in the BEI listed Banking Companies in 2018-2020. The population in this study are Banking company listed on the Indonesian Stock Exchange in 2022 which comprises 43 companies. Sampling using purposive sampling method and based on the defined criteria were obtained samples of as many as 12 companies. The analytical method used is multiple linear regression analysis Eviews version 10. The results showed that Return on Assets (ROA) has a negative effect on the dividend policy, Loan to Deposit Ratio (LDR) has a positive effect on the dividend policy, while the Capital Adequancy Ratio(CAR) has no effect over the dividend Policy. Keywords: Dividend Policy, Capital Adequacy Ratio, Loan To Deposit Ratio, Return On Assets.
Analisis Pengaruh Relative Advantage, Complexity, Trialability dan Observability terhadap Niat Adopsi Cloud Accounting di Jakarta de Gala, Brina Sitanggang; Aryati, Titik
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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

Abstract

This research examines and analyzes the influence of relative advantage, complexity, trialability, and observability on intention to adopt cloud accounting in Jakarta. This research applies a quantitative approach using survey instruments and measuring variables using a Likert scale. The sampling method applied in this research is purposive sampling. The data source used in this research is primary data collected through questionnaires and distributed using the Google Form platform and distributed via social media such as Whatsapp, LinkedIn, Twitter and the Kudata platform. The number of samples used in this research was 218 samples. Data testing carried out included descriptive statistical analysis, validity testing, reliability testing, classical assumption testing, and hypothesis testing. The research results show that relative advantage, trialability and observability have a positive effect on cloud accounting adoption intentions. Meanwhile, complexity has a negative effect on cloud accounting adoption intentions. Therefore, accounting staff can adapt to dynamic technological innovation by investing in cloud accounting, which has high potential industry value. Using cloud accounting can also make it easier for accounting staff to manage their work better. Keywords: Cloud Accounting, Relative Advantage, Complexity, Trialability and Observability.
Literasi Keuangan dan Efikasi Keuangan terhadap Minat Investasi Emas Antam Masyarakat Desa Labanjaya Kecamatana Pedes Kabupaten Karawang Hidayat, Ahmad Wahyu; Sihabudin, Sihabudin; Fauji, Robby
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.7734

Abstract

The aim of this research is to explain Financial Literacy and Financial Efficacy of the Antam Gold Investment Interest of the Labanjaya Village Community. This research uses Descriptive Verification. The sample in this research was determined using the Lemeshow formula of 96 community respondents. Data was obtained using a Likert scale questionnaire distributed using Google Form. The data analysis method uses Multiple Linear Regression Analysis using SPSS version 26 tools. The results of this research show that the Financial Literacy Variable has a positive and significant effect on Investment Interest, and the Financial Efficacy Variable has a significant positive effect on Investment Interest, and Financial Literacy and Financial Efficacy have a positive effect and significant to Investment Interest. Keywords: Financial Efficacy, Financial Literacy, Investment Interest.
Pengaruh Media Sosial Instagram dan Harga Tiket terhadap Keputusan Berkunjung Event Deliland Festival 2023 Hutabarat, Rebekka; Saragih, Agus Mariani
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.7773

Abstract

This research aims to determine the influence of Instagram social media and ticket prices on the decision to visit the Deliland Festival 2023 event partially and simultaneously. This research uses quantitative methods. The object of this research is the Deliland Festival 2023 with data collected through questionnaires and observations. This research was analyzed using data quality tests, classic assumption tests consisting of normality and reliability, multiple linear regression analysis, hypothesis testing and coefficient of determination tests. The results of this research show that partially the social media Instagram has a positive and significant influence on the decision to visit the Deliland Festival 2023 event. The ticket price partially has a positive and significant influence on the decision to visit the Deliland Festival 2023 event. Simultaneously the social media variables Instagram and the ticket price have an influence positive and significant towards the decision to visit the Deliland Festival 2023. Then based on the determination value it lies in R Square. It is known that the coefficient of determination value is R2 = 0.527, which means that all independent variables, namely social media Instagram and ticket prices, influence the decision to visit by 52.70% and the remaining 47.30% can be explained by other variables not examined in this research. Keywords: Instagram, Price, Visiting Decision.
Pengaruh Fasilitas dan Media Promosi terhadap Keputusan Berkunjung Kembali di Wisata Alam Geosite Sipinsur Kabupaten Humbang Hasundutan Purba, Tuti Damayanti; Simbolon, Anggiat Parlindungan
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.7776

Abstract

The Sipinsur Geosite is a tourist attraction in Humbang Hasundutan Regency which is often visited by tourists with its beautiful natural views of Lake Toba. There are several factors that influence the decision to return to a destination such as facilities and promotional media. This research aims to determine the influence of facilities and promotional media on the decision to return to the Sipinsur Geosite partially and simultaneously. This research was conducted using a quantitative approach. The object of this research is the Sipinsur Geosite with data collected through a questionnaire. Analyzed using data quality tests, classic assumption tests consisting of normality and reliability, multiple linear analysis, hypothesis testing and coefficient of determination tests. The results of the research show that facilities and promotional media partially have a positive and significant influence on the decision to revisit the Sipinsur geosite natural tourist attraction with a calculated t value for facilities of 2.752 and promotional media of 9.639. Simultaneously, facilities and promotional media have a positive and significant influence on the decision to visit again with a value of f count > f table 96.101> 3.091 and overall facilities and promotional media influence interest in visiting again by 66.5% and the remaining 33.5% is influenced by factors. other. Keywords: Facilities, Media Promotion, Visit Decision
Analisis Komparatif Tingkat Literasi Keuangan dan Prilaku Pengelolaan Keuangan pada Nasabah Bank Emok dan Bank BRI Unit Tanjung Jaya di Desa Sukaratu Kec.Cilebar Kab. Karawang Surahman, Surahman; Sihabudin, Sihabudin; Fauji, Robby
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.7780

Abstract

The financial sector, especially banking, is considered a pillar of economic growth and national stability which plays an important role in improving people's living standards by collecting funds from them to support national development. However, limited access to formal financial institutions encourages people to seek loans from non-formal institutions such as Bank Emok. BRI Bank is also an option, but complex administrative procedures and fear of difficult requirements are obstacles. Most people prefer loans from Emok Bank or loan sharks. The majority of the people of Sukaratu Village work as agricultural laborers to meet their living needs, but the people of Sukaratu Village need more money to improve their standard of living, such as business capital and educational needs. Therefore, improving financial literacy and financial management behavior is essential to help people overcome economic problems and improve their standard of living. This research aims to conduct a comparative analysis regarding the level of financial literacy and financial management behavior between customers of Bank Emok and Bank BRI Tanjung Jaya Unit in Sukaratu Village, Cilebar District, Karawang Regency. The data analysis method used is quantitative research and uses a quantitative descriptive research method design: comparative study. The sample used in this research was 69 Bank Emok customers and 65 Bank BRI Tanjung Jaya Unit customers, respondents who had loans at the bank. This research uses sample Independent T Tast Test analysis, which is a statistical test used to test the average difference between two unpaired variables, based on the sample Independent T Tast Test carried out on customers of Bank Emok and Bank BRI Tanjung Jaya Unit, the results of t -test for Equality of Means Sig value. (2-tailed) greater than 0.05. shows that there is no significant difference between the average level of financial literacy and financial management behavior of Bank Emok and Bank BRI Tanjung Jaya Unit customers. Keywords: BRI Bank Tanjung Jaya Unit Customers, Emok Bank Customers, Financial Literacy, Financial Management Behavior.
Analisis Sarana Prasarana dan Fasilitas Pendukung untuk Memasarkan Destinasi Wisata di Kabupaten Nias Barat Daeli, Ferjenian Marlin; Saragih, Agus Mariani
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.7792

Abstract

Infrastructure facilities are everything that supports the ease of participants to take part in tourism activities starting from starting to the completion of the organization of these tourism activities. The purpose of this study was to determine the availability of infrastructure and supporting facilities to market tourist destinations in West Nias Regency. The research method used is descriptive qualitative with direct observation data collection to West Nias Regency. As well as conducting interviews with the Hotel and the Office of Youth Sports Culture and Tourism. The results obtained that the components of infrastructure and supporting facilities have all been fulfilled, only still need improvement from the aspects of accessibility, transportation equipment, security facilities, finance, health, information centers, venues, capacity, layout, atmosphere, service, security, availability. While tourist destinations in West Nias Regency have all been fulfilled, only still need improvement from the aspects of accessibility, attractions, amenity, and human resources (Human Resources). Based on the results of calculations using the SWOT approach, it can be concluded that the infrastructure and supporting facilities for marketing tourist destinations in West Nias Regency are in quadrant I position, thus showing a very favorable situation for West Nias Regency to carry out an aggressive/growth strategy. Keywords: Infrastructure, Tourism Destinations, SWOT.