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Jurnal Perspektif Pembiayaan dan Pembangunan Daerah

JES
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Published by Universitas Jambi

ISSN : 23384603 EISSN : 23558520 DOI : https://doi.org/10.22437/ppd.v10i2.15630

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Perspektif Pembiayaan dan Pembangunan Daerah (The Journal of Perspectives on Financing and Regional Development) is an open-access, peer-reviewed international forum for scientists involved in research to publish high quality and refereed papers. Jurnal Perspektif Pembiayaan focuses on publishing theoretical and empirical papers in all fields of economics, business, and management. The journal accepts a variety of papers using a variety of research methods, including statistical analysis, case studies, and field research, articles examining significant research questions from multiple perspectives. In its sixth year (Volume 6), the Journal of Perspectives on Financing and Regional Development has three fundamental changes. First, this journal was originally published four times a year and now has been published six times a year. Second, the journal has been nationally accredited with a SINTA (Science and Technology Index) score of S4 which is valid from 9 July 2018 – 8 July 2023 based on the Decree of the Director-General of Development and Research Enhancement, Ministry of Research, Technology & Higher Education of the Republic of Indonesia, Number 21/E/KTP/2018 concerning the Ranking of Scientific Journal Accreditation Period I Year 2018. Third, based on the results of re-accreditation, since Volume 6, Issues 2 (September – October 2018), the Journal of Perspectives on Financing and Regional Development has been nationally accredited with SINTA (Science and Technology Index) score of S2, based on the Decree of the Director-General of Development and Research Enhancement, Ministry of Research, Technology & Higher Education of the Republic of Indonesia, Number 10/E/KTP/2019 concerning the Ranking of Scientific Journal.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 433 Documents

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Implementation of good governance principles in village government context in Bantul Regency, Yogyakarta: Good Governance Hilda Octavana Siregar; Siti Muslihah
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 4 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

This study aims to determine the application of good governance principles of the village government in Bantul Regency, Yogyakarta. In Indonesia, village is the lowest level government. The method used in this study was descriptive statistics with data from all villages in Bantul Regency. This study concluded that the implementation of good governance in villages in Bantul was generally good. Good governance indicators have been implemented by more than 50% of all villages even though some indicators still need to be improved. The villages have applied the good governance principles in accordance with the international formulation, namely, efficiency and effectiveness, openness and transparency, innovation, long-term orientation, reliable, and accountable financial management. The implementation can be strengthened through training to the village government and communities, especially regarding innovation and long-term orientation principles that must be possessed so that the villages can become more independent and develop more rapidly.

Analysis of deposit savings in Islamic and conventional banks Putri Jamilah; Jaka Sriyana
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 5 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Indonesia is a country that implements a dual banking system. The progress of the conventional financial industry coincides with the development of the Islamic financial sector. This study discusses the influence of external factors namely inflation, broad money (M2), BI rate and internal factors namely return on asset (ROA) and operational efficiency ratio (OER) on profit-sharing of Islamic banking deposits and conventional banking deposits interest. The method used in this study was the Error Correction Model (ECM). Based on the results of the study, it can be concluded that inflation and broad money (M2) affects the profit-sharing of deposits. Whereas the conventional bank deposit interest is influenced by ROA, OER, BI rate, inflation, and M2. The fluctuation of external and internal variables has an impact on Islamic banks and conventional banks in determining interest and profit-sharing of deposits.

The influence of accounting internal control and human resources capacity on reliability and timeliness of regional government financial reporting (a study in Special Region of Yogyakarta Province) Dianila Oktyawati; Faridiah Aghadiati Fajri
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 4 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Regional autonomy allows regions to hold the authority to manage their own regions. It also raises the responsibility that must be fulfilled by the regional government, namely financial reporting as a means of accountability. Reliability and timeliness are two important elements in financial information for the right decision making. There are several factors that can influence reliability and timeliness. This study aims to examine the effect of accounting internal controls and human resources capacity on the reliability and timeliness of financial reporting in local governments. The object of this research was the head and staff of the Regional Financial and Asset Agency (BKAD) in the Special Region of Yogyakarta province. Data collection was done through questionnaires, which were then analyzed using multiple linear regression analysis. The results of this study indicate that accounting internal control and human resources capacity have a significant influence on the reliability and timeliness of financial reporting in the local governments in the Special Region of Yogyakarta Province.

The effect of local own-source revenue and balancing funds on regional expenditures: A study of East Kalimantan regional expansion Zaki Fakhroni; Irwansyah Irwansyah
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 4 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

This study aims to examine the effect of local own-source revenue and balancing funds on regional expenditures and to find out the differences before and after the province expansion. This study uses the performance report of regional/municipal government agencies in North Kalimantan from 2008 to 2017 as the data. The data were analyzed using the SmartPLS 3.0 program. From the test results, it is shown that: 1) Local own-source revenue has a positive and significant effect on regional expenditures, 2) Balancing funds have a positive and significant effect on regional expenditures, 3) There are differences in the effect of local own-source revenue on regional expenditures before and after the regional expansion, and 4) There is no difference in the influence of balancing funds on regional expenditures before and after regional expansion.

Potential analysis of small and medium industries (SMIs) in Lima Puluh Kota Regency, West Sumatra Elfi Khairina; Adrimas Adrimas; Sjafrizal Sjafrizal
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 5 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Small and Medium Industries (SMIs) play an important role in the industrial sector of the Lima Puluh Kota Regency, even though the growth rate has fluctuated in the last six years. The purpose of this study is to identify the potential of Small and Medium Industries (SMIs) Lima Puluh Kota Regency that have comparative and competitive advantages. The analytical methods are location quotient (LQ) and shift-share analysis. Using a variable value of industrial production based on Indonesian Standard Business Classification in five digits of industrial commodity was found, the basic organic chemical industry for raw materials for dyes and pigments, embroidery industry, wood container industry, garment industry of leather, industrial stone goods for home use stairs and displays, the gypsum industry, the components and equipment industry of two- and three-wheeled motorcycles, the soft drink industry and the coconut oil industry are industries that have a comparative as well as a competitive advantage. These industries are suggested to be lead industries in the development of Small and Medium Industries (SMIs) in Lima Puluh Kota Regency.

Creativity and innovation in achieving success in traditional cake businesses Shofia Amin; Indra Jaya
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 4 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Many factors influence the success of a business, either internal or external factors. This study aims to examine the interrelationship of internal factors in the form of creativity and innovation to the success of the businesses of traditional cake. Using quantitative methods, data was collected through questionnaires to 37 traditional cake entrepreneurs in Kuala Tungkal City, Tanjung Jabung Barat Regency, Jambi Province. Analysis was done by using path analysis. The results show that creativity and innovation both simultaneously and partially have a positive effect on the success of traditional cake businesses. Innovation has more dominant influence than creativity in the success of businesses. From the descriptive analysis it was found that the success of the business in the form of increasing income was not followed by the addition of new customers. Therefore it is recommended for the entrepreneurs to innovate in product, process, place and design to be able to attract new customers.

An economic analysis of women’s employment and divorce Willi Ascandra; Nasri Bachtiar; Muhammad Nazer
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 5 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Divorce is a condition that might bring economic and social problems. This study examined economic factors that affect probability of divorce on working women in West Sumatera based on Becker’s theory of divorce. Variables tested in this study are income, working hours, number of children, education, sector of work and employment status of ever married working women aged 15 and over, with marital status married and divorce based on National Economy and Sosial Survey 2016. Logistic regression analyses used to obtain likelihood estimate for probability of marital dissolution of employed women. The result of the study revealed that those factors include income, working hours, number of children, education, place of work and employment status, significantly affect the probability of divorce. Education has the maximum likelihood among other factors. The working women with low education have highest risk of divorce followed by those who work more than 40 hours per week, low income (poor), having no children or children less than 2, work in non agriculture and employment status as an employee.

The role of Islamic social finance towards alleviating the humanitarian crisis in North-East Nigeria Ibrahim Mohammed Lawal; Jiddah M.A. Ajayi
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 5 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

This paper seeks to examine the role of Islamic social finance towards alleviating the humanitarian crisis in North East Nigeria. The paper revealed the various conceptual definitions of Islamic social finance, its various instruments, update on humanitarian situation. A modified revenue function model was adopted. The study revealed that zakat potentials in Nigeria is estimated to be between USD 8,776.5-USD 21,160.99 million which is alone adequate to fill the humanitarian funding gap. More so, Sadaqah and Waqf was analyzed based on the number of active Telecoms line subscribers and the population statistics of citizens within the ages of 15-69yrs and that If N20 is paid weekly at a 5% level of cash collection error rate, a total amount of about N162b and N106b could be realized yearly respectively which can be used to bridge certain sectors of humanitarian needs in areas of housing, primary health care centres, water, food, empowerment etc. Likewise, the said funds can still be used for investment purposes in areas like mudaraba term deposit, sukuk, stock etc most especially funds realized from cash waqf. The study concluded that by adequately combining the Islamic social finance tools while adopting technology in its collection process & monitoring, it will effectively bridge the humanitarian funding gap as well as resettling and empowering the IDPs. The study recommends legislation of act setting up zakat/waqf, public awareness should be properly done, use of crowd funding approach

Determinant of the quality of the national financial audit report: study at National Auditor Board Jambi Province Yudi Yudi; Sri Rahayu
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 5 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

This study aimed to examine the effect of training, experiences, gender, age and educational background possessed by the auditor on the quality of State Financial Audit results. This research used secondary data provided by Audit Board of the Republic of Indonesia Representative of Jambi Province in the form of 2016 and 2017 staffing data and Audit Reports. Multiple linear regression analysis was used for the analysis method. The study results found that the quality of the state financial audit was affected by experiences. However, the study failed to find the influences of age, education, and gender on the quality of state financial audit results. It provides empirical evidence that the auditor's ability to find and reveal findings has been influenced by experiences of the auditor

The level of information technology adoption and its factors in micro, small, and medium enterprises in Jambi City, Indonesia Amril Amril; Layra Nichi Sari
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 5 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

This study aims to analyze the conditions and the level of information technology (IT) adoption in micro, small, and medium enterprises (MSMEs) in Jambi City and its factors. The data was obtained by carrying out a sample survey on MSMEs in Jambi City. The study uses descriptive analysis and Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of the study found that: 1) the level of IT adoption in MSMEs in Jambi City is still relatively low. About one third of MSMEs is still using IT only for internally oriented functional integration. On the contrary, only 1.89 percent of MSMEs have been in the stage of business scope redefinition under influence of IT; 2) Behavior intention has a significant effect on the level of IT adoption in MSMEs. Furthermore, there are five variables that influence behavioral intention of MSMEs related to the use of IT. Those are effort expectance, social influence, hedonic motivation, price value, and habit.

Page 17 of 44 | Total Record : 433

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Contact Name
Arna Suryani

Contact Email
arna_halim@yahoo.co.id

Phone
+6281320024269

Journal Mail Official
jppd.journal@unja.ac.id

Editorial Address
Jl. A. Manap Kampus UNJA Telanaipura Jambi, Indonesia

Location
Kota jambi,

Jambi

INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Arna Suryani

Contact Email arna_halim@yahoo.co.id

Phone +6281320024269

Journal Mail Official jppd.journal@unja.ac.id

Editorial Address Jl. A. Manap Kampus UNJA Telanaipura Jambi, Indonesia

Location Kota jambi, Jambi INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Arna Suryani

Contact Email
arna_halim@yahoo.co.id

Phone
+6281320024269

Journal Mail Official
jppd.journal@unja.ac.id

Editorial Address
Jl. A. Manap Kampus UNJA Telanaipura Jambi, Indonesia

Location
Kota jambi,

Jambi

INDONESIA