JURNAL RISET AKUNTANSI JAMBI

ANALISIS PERBANDINGAN REALISASI ANGGARAN PADA KANTOR PERTANAHAN KABUPATEN MERAUKE TAHUN 2022 DAN 2023

Hendy Prabowo, Indah Mutiara — Mon, 24 Jun 2024 00:00:00 +0000

Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan capaian realisasi anggaran tahun 2022 dan 2023 dan dari hasil perbandingan yang dilakukan dapat digunakan untuk mengetahui faktor-faktor yang mempengaruhi naik turunnya realisasi anggaran pada Kantor Pertanahan Kabupaten Merauke. Metode yang digunakan dalam penelitian ini menggunakan metode observasi, interview dan studi Pustaka. Hasil penelitian dan analisa data mengenai Perbandingan Realisasi Anggaran pada Kantor Pertanahan Kabupaten Merauke Tahun 2022 dan Tahun 2023, menunjukkan bahwa secara keseluruhan, total rasio efektivitas realisasi anggaran pada tahun 2023 sebesar 85,15% mengalami penurunan sebesar 12,58% dibandingkan dengan total rasio efektivitas realisasi anggaran pada tahun 2022 sebesar 97,73%. Faktor-faktor yang mempengaruhi penurunan realisasi anggaran pada tahun 2023 adalah terdapat penambahan target fisik kegiatan dan target anggaran yang cukup besar pada jenis belanja barang, kualitas perencanaan target kegiatan dan anggaran pada tahun 2023 kurang baik sehingga realisasi anggaran Kantor Pertanahan Kabupaten Merauke mengalami penurunan, serta jumlah sumber daya manusia atau pegawai yang ada mengalami penurunan dari tahun sebelumnya yang mempengaruhi capaian output kegiatan

Pengaruh Free Cash Flow, Investment Opportunity Set (IOS) dan Risiko Bisnis Terhadap Harga Saham Pada Sub Sektor Perbankan BUMN Yang Terdaftar di BEI Periode 2014-2018

Retno Wulan — Wed, 03 Jul 2024 03:09:56 +0000

The purpose of this research is to determine the effect of free cash flow, investment opportunity Set (IOS) and simultaneous business risk to the price of shares in the banking sub-sector of BUMN listed on the Indonesia Stock Exchange (IDX) period 2014-2018 and to Know the effect of free cash flow, investment opportunity Set (IOS) and business risk partially against the price of shares in the banking sub-sector of BUMN listed on the Indonesia Stock Exchange (IDX) period 2014-2018. This research used a multiple linear regression analysis tool used to figure out the direction of the relationship between the independen variable of the dependen variabel. Then, to answer the purpose of this research is used the F-test anf t-test and koefisien determinasi. BUMN Bank is a bank that is wholly capital derived from the wealth of the state that is separated and its establishment under its own law. The object used in this research is the banking sector of BUMN listed on the Indonesia Stock Exchange. The reason why researchers have the objects of public bank BUMN because of the majority of the existing shares owned by the government and STATE banks can be said as a bank capable of being the benchmark of the people. The variable rate of free cash flow has a regression coefficient with a positive direction of 0.111. If assuming another independent variable is constant, this means that any increase in the free cash flow rate by 1 unit will increase the share price by 1.11%. The investment opportunity Set (IOS) variable has a regression coefficient in the positive direction of 0.539. If assumed another independent variable is constant, this means that any increase in investment opportunity Set (IOS) of 1 unit will increase the stock price by 5.39%. The business risk variable has a regression coefficient with a positive direction of 0.098. If assumed another independent variable is constant, this means that any increase in business risk by 1 unit will then increase the share price by 0.98%. Free cash flow, investment opportunity Set (IOS) and business risk affect the price of the share because the value of F count is greater than the value of F table (2.266 > 3.24) by 29.8%, while the remainder of 70.2% is described or influenced by other variables Not researched. Free cash flow and business risk have no effect on the stock price, the investment opportunity set affects the price of the share.

Faktor-Faktor Yang Mempengaruhi Efisiensi Perbankan Pada Bank-Bank Yang Tergabung Dalam LQ-45 Di Bursa Efek Indonesia Tahun 2014-2018

Mira Haryani — Wed, 03 Jul 2024 03:16:32 +0000

Tujuan yang diharapkan melalui penelitian ini adalah untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) dan Net Performing Loans (NPL) secara simultan terhadap tingkat efisiensi perbankan dan mengetahui Capital Adequacy Ratio (CAR) , Loan Deposit Ratio (LDR) dan Net Performing Loan (NPL) terhadap secara parsial tingkat efisiensi perbankan. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Metode penelitian kuantitatif dapat diartikan sebagai metode penelitian yang berlandaskan filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data kuantitatif/statistik dengan tujuan untuk menguji hipotesis yang telah ditentukan. Perbankan sebagai lembaga intermediasi antara pihak yang mempunyai kelebihan dana dengan pihak yang membutuhkan dana. Alasan peneliti mempunyai objek bank yang sama adalah karena mayoritas saham yang dimiliki pemerintah dapat dikatakan menjadi acuan masyarakat. Koefisien variabel CAR regresi (X1) bernilai positif sebesar 1,007 artinya jika variabel CAR X1 mengalami kenaikan sebesar 1 (satu) satuan sedangkan variabel lainnya dianggap konstan maka variabel Y yaitu tingkat efisiensi akan mengalami kenaikan sebesar 1,07. Koefisien regresi variabel LDR (X2) bernilai positif sebesar 0,006 artinya jika variabel X2 LDR mengalami kenaikan sebesar 1 (satu) satuan sedangkan variabel lainnya dianggap konstan maka variabel Y yaitu harga saham akan mengalami kenaikan sebesar 0,006. Koefisien regresi variabel NPL (X3) bernilai negatif sebesar -0,020 artinya jika variabel X3 NPL mengalami kenaikan sebesar 1 (satu) satuan sedangkan variabel lainnya dianggap konstan, maka variabel Y yaitu harga saham akan mengalami penurunan sebesar 0,020. Secara simultan LDR, CAR, NPL mempengaruhi variabel dependen tingkat efisiensi dengan determinasi sebesar 95,6% dan secara parsial rataio kecukupan modal dapat mempengaruhi tingkat efisiensi perbankan sedangkan kredit bermasalah dan kredit deposito tidak dapat mempengaruhi efisiensi perbankan.

REVENUE ANALYSIS of Jurgana Teh BUSINESS DURING THE MONTH OF RAMADHAN

Nila Mawangsari, Muh Amrih — Wed, 03 Jul 2024 04:47:02 +0000

In the month of Ramadan, there is a significant increase in people's need for food and drinks to break the fast. The tradition of breaking the fast with family and friends creates high demand for refreshing drinks, one of which is tea. Tea sellers usually take advantage of this moment by increasing promotions, offering discounts, and providing special packages that attract consumers. There are several things that contribute to the phenomenon of increasing income for tea sellers during the month of Ramadan, making it a very profitable period for entrepreneurs in this field. The aim of this research is to analyze Juragan Teh's business income during the month of Ramadan and find out what factors influence the increase in income. This research uses a qualitative descriptive method where the data source is obtained by conducting interviews with Juragan Teh business owners and from observations made. Researchers also conducted trend analysis to determine the increase in income where the data source came from sales data in Juragan Teh's business. The results of this research state that during the month of Ramadan there was a significant increase in income for the Tea Juragan Business by 66% compared to the income of previous normal months. The results also show that there are several factors that influence the increase in Juragan Teh's business income, namely business capital, business location and working hours..

Factors Affecting Implementation of the Balanced Score Card Studi Empiris pada PT. Bank Tabungan Negara (Persero), Tbk.

Amilia Paramita Sari — Fri, 09 Aug 2024 02:42:11 +0000

The aim of this study is to find the relationship between corporate culture and the implementation of the Balanced Scorecard (BSC) through empirical studies, through the execution of 115 questionnaires at the PT. Bank Tabungan Negara (Persero), Tbk., and using factor analysis and logistical regression analysis based on the model of O'Reilly et al. and Denison. The results of this research show that corporate cultural factors have a significant positive influence on the implementation of BSC. The research results show that data analysis of innovation, result orientation, team orientation, and stability have significant relationships with BSC implementation. The results also showed that there was no correlation between attention to detail and BSC implementation.

Analysis of Factors that Influence UMKM Tax Revenues Based on Government Regulations on Tax Harmonization Case Study at the Kupang Pratama Tax Service Officce)

Elsi Siyanti Bara, I Komang Arthanana, Sarlin P. Nawa — Mon, 26 Aug 2024 06:43:07 +0000

The aim of this research is to determine the factors that influence tax revenues based on government regulations regarding tax harmonization with a case studi at the Kupang Pratama Tax Service Office. The data analysis technique used in this this research is quantitative by distributing questionnaires directly to MSMEs registered with KPP Pratama Kupang. The sample used in this research was 100 MSMEs in Kupang City. The results of this research show that partially and simultaneously taxpayer compliance, tax rates, tax socialization, and the number of tax objects have an influence on tax revenue