Results 11 to 20 of about 306 (102)

Mengkaji Efek Flypaper di Indonesia

open access: yesJurnal Bina Praja, 2022
Untuk meningkatkan kekuatan pajak pemerintah daerah, pemerintah pusat menerapkan reformasi besar-besaran pada tahun 2010 dengan mengalihkan Pajak Bumi dan Bangunan Perkotaan (PBB-P2) ke pemerintah daerah.
Raden Muhammad Afrizal   +1 more
doaj   +1 more source

Determinan Fraud Belanja Bantuan Sosial Pemerintah Daerah [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2016
Abstract: Determinans of Fraud of Social Assistance Expenditure in Local Government. This study aims to analyze the determinants of fraud of social assistance expenditures in Local Government. This study use Partial Least Square (PLS) as method while Strcutural Equation Modeling (SEM) used as analytical tool.
Dwi Ratmono, Adriana Pradopowati
openaire   +2 more sources

Manajemen Kas Pemerintah: Implementasi Kartu Kredit Pemerintah dalam Pembayaran Belanja Negara

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2021
The purpose of this study was to examine the benefits of using the Kartu Kredit Pemerintah (KKP) on government cash management. Survey methods and regression analysis techniques with panel data were used in this study. The results of the study proved that the expenditure realization using the KKP did not have a significant effect on idle cash from the ...
Agus Sunarya Sulaeman   +1 more
openaire   +3 more sources

Analisis Belanja Daerah pada Pemerintah Daerah Kabupaten Jepara

open access: yesJurnal Akuntansi, 2022
This study aims to determine the magnitude of variance ratio analysis and regional spending compatibility ratio analysis in Jepara Regency Regional Government for the period 2017 to 2020. In addition, we also want to know the level of regional spending efficiency in Jepara Regency Regional Government.
Agustiyana Lailatus Sholikhah   +1 more
openaire   +2 more sources

Pengaruh Perbaikan Integritas Terhadap Efisiensi Belanja Pemerintah Daerah [PDF]

open access: yesJurnal Akuntansi dan Bisnis, 2021
This study aims to examine the effect of local government integrity on local government spending efficiency. This study uses the budget management index variable, which is the most relevant variable in the Integrity Assessment Survey constituent variables with regional expenditures. The sample in this study was 74 districts or cities in Indonesia using
Hasan Hasan, Benedictus Raksaka Mahi
openaire   +1 more source

Analisis Belanja Daerah Pemerintah Provinsi Jambi

open access: yesJ-MAS (Jurnal Manajemen dan Sains), 2021
The purpose of this research is to analyze the efficiency of regional spending in Jambi provincial government. The research method used is descriptive and the analytical tools used in this study are the ratio of spending variance, the ratio of expenditure harmony and the ratio of spending efficiency. The data used in this study is secondary data in the
Fathiyah Fathiyah   +2 more
openaire   +2 more sources

Pengaruh Belanja Modal, Belanja Pemeliharaan serta Belanja Barang dan Jasa Terhadap Realisasi Anggaran Pemerintah Desa

open access: yesAl-Muhasib: Journal of Islamic Accounting and Finance, 2022
This study aims to examine the effect of capital expenditure, maintenance expenditure, and goods and services expenditure on the realization of the village government budget. The basis of this research is Village Law No.6 which demands village transparency on the realization of the DD Budget to the community.
Nailatur Rohmah   +2 more
openaire   +1 more source

The Public Procurement and Government Spending as Implementation of New Public Management

open access: yesJurnal Kajian Akuntansi, 2023
This study examines the effect of competition in the public procurement of goods and services on government spending. Using the competitive bidding model, this study examines the impact of competition on the number of participants, the bidder's net ...
Haryanto Haryanto
doaj   +1 more source

Analisis Kinerja Keuangan Pemerintah Provinsi DKI Jakarta (Studi Kasus Pada Tahun Politik 2018)

open access: yesMonex: Journal Research Accounting Politeknik Tegal, 2023
Tahun 2018 adalah tahun politik pergantian Gubernur dan Wakil Gubernur DKI Jakarta dengan segala dinamikanya. Tujuan penelitian ini adalah menganalisis kinerja keuangan pemerintah di era Gubernur DKI Anies Baswedan dan Wakil Gubernur Sandiaga Uno yang ...
I Made Dwi Hita Darmawan
doaj   +1 more source

PENGARUH BELANJA PEMERINTAH DAERAH TERHADAP KINERJA PENYELENGGARAAN PEMERINTAH DAERAH

open access: yesJurnal Budget : Isu dan Masalah Keuangan Negara, 2022
This study examines how local government spending affects public services provided to the public. The performance of public service delivery is measured by the achievement of the performance of local government operations which are the object of evaluation in the Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD) which is carried out annually
openaire   +1 more source

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