cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dedi Iskamto
Contact Email
deditayba@gmail.com
Phone
+6285278097380
Journal Mail Official
admin@adpebi.com
Editorial Address
Jl Tuanku Tambusai Komplek Puri Nangka Sari Lt. II No.C7 Pekanbaru, Riau Province
Location
Kota pekanbaru,
Riau
INDONESIA
Adpebi Science Series
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 28298438     DOI : https://doi.org/10.54099/ass
Core Subject : Economy, Humanities, Agriculture, Social, Engineering,
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Environmental Science
Adpebi Science Series is a scientific media as a forum for publication of research results, literature reviews, and/or ideas from various disciplines. This Proceeding is a joint publication forum for Humanities and Social Sciences, as well as Science and Technology which aims to develop human civilization in a better direction, including: Humanities, Social Science, Law, Policy, Management, Engineering, Information Technology, Electrical Engineering, Physics, Medical Science, Biology, and Physical Education
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 147 Documents
 9   10   11   12   13 
The Influence of Village Expenditure on the Performance of Village Development in All Indonesian Districts Fransiska Baso; Jamaluddin
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.387

Abstract

Pada tahun 2014, pemerintah Indonesia meresmikan Undang-Undang Nomor 6 Tahun 2014 yang fokus pada Pengelolaan Desa. Tujuan utamanya adalah untuk mendukung pertumbuhan yang cepat dan berkelanjutan di daerah pedesaan. Penelitian ini bertujuan untuk menganalisis dampak belanja desa terhadap kinerja pembangunan desa di seluruh kabupaten di Indonesia. Metode yang digunakan adalah kuantitatif dengan memanfaatkan data 416 kabupaten di Indonesia yang dikumpulkan dari pemerintah daerah selama periode 2018–2021, dengan total sampel akhir sebanyak 1.632 observasi. Temuan penelitian ini menunjukkan bahwa belanja desa berpengaruh signifikan terhadap peningkatan kinerja pembangunan desa. Hasil tersebut menunjukkan bahwa peningkatan belanja desa cenderung positif mendorong pembangunan di tingkat desa, sebagaimana tercermin pada Indeks Pembangunan Desa (VDI). Signifikansi penelitian ini terletak pada kontribusinya terhadap perbaikan kebijakan pembangunan di tingkat desa, dimana pemerintah semakin fokus pada pembangunan berkelanjutan dan inklusif. Oleh karena itu, implikasi penelitian ini dapat memberikan wawasan berharga bagi pengambil kebijakan, peneliti, dan praktisi di bidang pengembangan masyarakat. Dengan memahami dampak belanja desa terhadap VDI, pemerintah dapat mengoptimalkan alokasi anggaran dan meningkatkan efektivitas program pembangunan di tingkat desa.
Does Managerial Ability Affect Earnings Quality? Nabiilah; Lastiati, Anies
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.388

Abstract

This research aims to evaluate the influence of managerial ability on earnings quality. Moreover, it also tests whether institutional ownership is able to moderate the relationship between managerial ability and earnings quality. This quantitative research is conducted using data from manufacturing companies listed in the Indonesian Stock Exchange 2021-2022. The research results show that there is a significant influence between managerial ability and earnings quality in a negative direction.
The Influence Of Village Funds And Capital Expenditures On Village Development Performance In Morowali District Afrainti, Indah; Din , Muhammad
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.390

Abstract

Village development is seen as an integral part of national development with the principle of regional autonomy as the first step to achieving higher national economic growth, so as to improve the quality of life of people in the regions. Improving the quality of life of village communities is the main focus in village development efforts. This research has two main objectives, namely: 1) Identifying the impact of Village Funds on the level of village development as measured through IDM. 2) Analyze the effect of Capital Expenditures on the level of village development as measured using IDM. This research is quantitative and uses secondary data. This research uses the Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis technique with the help of the WarpPls 7.0 program to collect samples. The sampling technique used the census method to obtain a total sample of 126 villages in Morowali Regency. The research results show that: 1) IDM is positively and significantly influenced by the Village Fund. 2) IDM is positively and significantly influenced by Capital Expenditures. This research hopes that its findings can increase the effectiveness and efficiency of village financial management, especially village funds and capital expenditure to increase village development. Keywords: Village Funds; Capital expenditure; Developing Village Index (IDM)
The Influence Of Tax Contributions And Tax Retributions On Original Income Of District Regions In Indonesia For The 2017-2022 Period Edtri, Dini Zalzabila; Pakawaru, Muhammad Ilham
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.391

Abstract

Taxes and tax levies in Indonesia play a central role in supporting Local Original Revenue (PAD), which is the main pillar of funding for local governments to implement various development programs and provide public services. The involvement of taxes and levies as a source of local revenue shows its strategic significance in supporting the sustainability of the local economy. The purpose of this study is to investigate the dynamics of tax and tax levy contributions to Local Original Revenue at the district level in Indonesia during the period 2017-2022. A quantitative approach is used to analyze related data in exploring these dynamics. Research findings show that tax contributions (Inpad) and tax levies (Inretda) have a significant relationship with Local Original Revenue. The regression model used showed an excellent degree of adjustment, with an R-squared of 0.8514 and an adjusted R-squared of 0.8512, as well as a statistically significant F-. From a multicollinearity perspective, Variance Inflation Factor (VIF) analysis shows that regression models do not suffer from serious multicollinearity problems, and the coefficient estimation results can be considered reliable. This finding reflects that tax contributions and tax levies do not only focus on revenue aspects alone, but also reflect the close relationship between the tax sector and regional financial stability. In addition, the findings of this study provide empirical support to the important role of taxes and tax levies in strengthening Local Original Revenue and, more broadly, regional finance in Indonesia. The implications of these findings can guide local government policies in designing more effective tax strategies, as well as raising public awareness of their contributive role in supporting development and public services at the local level. Therefore, this research is expected to make a positive contribution in improving regional financial sustainability and supporting sustainable economic growth in Indonesia.
The Influence of Village Expenditure on the Performance of Village Development in All Indonesian Districts Fransiska Baso; Jamaluddin
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.392

Abstract

In 2014, the Indonesian government formalized Law Number 6 of 2014, which focused on village Management. Its primary goal was to support rapid and sustainable growth in rural areas. This study aims to analyze the impact of village expenditure on the development performance of villages across all districts in Indonesia. The method used is quantitative, utilizing data from 416 districts in Indonesia collected from local governments during the 2018–2021 period, with a total of 1,632 observations in the final sample. The findings of this study indicate that village expenditure significantly influences the improvement of village development performance. These results suggest that an increase in village expenditure tends to positively boost development at the village level, as reflected in the Village Development Index (VDI). The significance of this research lies in its contribution to improving development policy at the village level, where the government is increasingly focused on sustainable and inclusive development. Therefore, the implications of this research can provide valuable insights for policymakers, researchers, and practitioners in the field of community development. By understanding the impact of village expenditure on VDI, the government can optimize budget allocation and enhance the effectiveness of development programs at the village level.
The Influence Of Audit Commite Characteristics and Ownership Structure On Financial Distress With Leverage As A Control Variable Adhisty Prasisca Meidiyanti; Abdullah, Muhammad Ikbal
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.393

Abstract

Financial distress signals a dire state for a company's finances, often heralding potential bankruptcy. In this study, financial distress is gauged through the interest coverage ratio. The research aims to explore how Ownership Structure measured by managerial and institutional ownership and audit committee characteristics such as committee size, meeting frequency, and independence affect manufacturing companies listed on the Indonesia Stock Exchange. SPSS logistic regression model is employed for analysis. With a sample of 37 qualifying companies, findings reveal that neither the size of the audit committee, meeting frequency, nor independence, alongside institutional ownership, managerial ownership, and leverage, significantly impact the likelihood of financial distress. Moreover, dominant test results indicate that these points do not exert a dominant influence on financial distress probability.
Evaluation Of Improving Community Development And Empowerment Through Village Funds Vinka Pebriana Parasak
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

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

Abstract

This study aims to determine the use of village funds in improving development and community empowerment, as well as the impact of village funds on development and community empowerment in Maranata village, located in Sigi regency, Central Sulawesi. This study uses a qualitative descriptive approach, namely by displaying the data in the form of documents, archives and other references obtained from interviews and direct observations in the village of maranata. informants in this study were village heads, village secretaries, and local villagers. The results of this study show that village funds have a positive impact. Maranata village can be said to have increased in terms of infrastructure development and Community Empowerment. One of the positive impacts that has been felt by the community is the ease of access in everyday life. Village funds received by the village government are distributed in stages in accordance with applicable regulations and are divided into expenditure items for the field of village development and Community Empowerment. With a consistent village government in village deliberations, the village fund goals are achieved and Village development and community empowerment are carried out properly and effectively. This development was carried out on target and received support from the local community
EVALUATION OF ACCOUNTABILITY AND TRANSPARENCY MANAGEMENT OF VILLAGE FUND ALLOCATIONS Audrey Pramesti Pallawarukka; Muhammad Ansar; Haryono pasang kamase
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.398

Abstract

The purpose of this study is to explore the evaluation of the accountability of existing village fund allocation management and formulate the most possible accountability improvement. This study uses a case study strategy, namely qualitative data analysis of the results of interviews and direct observation. Informants involved in this study include village heads, village secretaries, and maranatha village communities. The results showed accountability and transparency of village fund allocation management in maranatha village, sigi sub-district, sigi city, has been running well. Transparency the management of ADD in maranatha village runs transparently this can be seen from the existence of information that is easily accessible by the community and the existence of good communication between village officials and the community so that the management of ADD is considered transparent.
Participation in Budget Preparation and Budget Clarity in The Perfomance of Officials Government latasad, alfira rahmatia r.; Ansar, Muhammad
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.407

Abstract

Participation in budgeting is one way to create a strong financial control system and fulfill related organizational goals by participating in budgeting. The aim of this research is to examine how the performance of government officials in handling regional organization finances is influenced by their involvement in budget formulation and clarity of budget objectives. Data collection was carried out through observation. The sample selection in this study was carried out using purposive sampling, and the sample consisted of 30 Regional Apparatus Organizations (OPD) in Sigi Regency. Multiple linear regression analysis was used in hypothesis testing data analysis using SPSS 25.0. The results of research and testing show that simultaneously budgetary participation and clarity of budget targets have a significant effect on the performance of government officials. Partial participation in budget preparation and clarity of budget targets have a significant effect on the performance of government officials. Keywords: Performance of Government Apparatus, Clarity of Budget Targets, and Performance of Government Apparatus.
The Influence of Experiential Marketing, Brand Image and Location on Repurchase Intention in Lapau Kapau Dona Amelia; Febriana, Ayu
Adpebi Science Series Vol. 2 No. 1 (2024): 3rd AICMEST 2024
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v2i1.408

Abstract

This research aims to analyze Experiential Marketing on Repurchase Intention at Lapau Kapau. To analyze Brand Image on Repurchase Intention at Lapau Kapau . The research uses quantitative methods. The type of data in this study is primary data by distributing questionnaires to all visitors of Lapau Kapau . The sampling technique uses Probability sampling, which is a sampling technique carried out by giving equal opportunities in the population to be selected as a sample. The analysis technique uses test tools with the help of SmartPLS software version 3. Based on the results of the hypothesis testing that have been described in the research results, it shows that: (1) experiential marketing is known to have a positive but not significant effect on repurchase intention on consumers who want to visit Lapau Kapau . (2) Brand image is known to have a positive and significant influence on repurchase intention on consumers who want to visit Lapau Kapau . (3) Location is known to have a positive and significant influence on repurchase intention on consumers who want to visit Lapau Kapau .

Page 11 of 15 | Total Record : 147

 9   10   11   12   13 

Filter by Year

2022 2024


Reset
Filter By Issues
All Issue Vol. 2 No. 1 (2024): 3rd AICMEST 2024 Vol. 1 No. 1 (2024): 2nd InCAFA 2024: 1st Conference of Tourism and Economics Creative, 2022: 2nd AICMEST 2022 2022: 1st AICMEST 2022