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Kamis, 18 April 2019

ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BARITO UTARA

ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BARITO UTARA

Muhammad Muchtar, M Faisal Abdullah, Dwi Susilowati


Abstract


The increase of the local government revenue  has been a great cocern since more and more authority has been delegated to the local government. Therefore, the potential sources of local revenue such as the regional taxes and levies should be explored at a maximum level, but of course according to the corridor of legislation, including the motor vehicle taxes (PKB) which indeed have long become a major element of the PAD. However, the pattern of this PKB contribution to PAD of the local government, in particular the North Barito District  Government has not been intensively studied. For such reason, this study was designed to determine: 1) the PKB contribution to North Barito District PAD during the period of 2012 - 2016, and 2) the potential of PKB contribution to South Sulawesi PAD from 2012 to 2016.
Keywords : PAD, PKB contribution, and PKB realization
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ANALISIS PENGARUH PROFITABILITAS, SUKU BUNGA, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PREMI BRUTO ASURANSI DI INDONESIA PADA TAHUN 2012-2016

ANALISIS PENGARUH PROFITABILITAS, SUKU BUNGA, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PREMI BRUTO ASURANSI DI INDONESIA PADA TAHUN 2012-2016

Chusnul Chabibah Ilhama, M Faisal Abdullah


Abstract


This research aims to analyze the effect of profitability, interest rates, liquidity, and solvency on insurance gross premium in Indonesia. The financial ratios studied are Return on Assets, Current Assets Ratios, and Debt to Equity Ratio as independent variables and demand for insurance services as the dependent variable. The data in this study used secondary data for five years (2012-2016), to analyze this study using multiple linear regression analysis with the data used is panel data which then carried out hypothesis testing with F test, T test, and Determination Coefficient (R- Square). The results of panel data regression analysis with the selected model are Fixed Effect Model which shows that the variables of profitability, level of liquidity, and solvency level have an influence on the demand for insurance services in Indonesia. While the interest rate shows no effect on the demand for insurance services in Indonesia. The results of this analysis show the following profitability (X1) 13.73, liquidity (X2) -2.4, solvency (X3) 2.28 and Interest Rate (X4) -0.83. While the value for the coefficient of determination (R-Square) is 0.87 or 87%. This shows that the variable capability of profitability, interest rates, liquidity, and solvency in explaining the demand for insurance services in Indonesia is 87%.
 Keywords: Financial Ratio, Gross premium
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ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA OTONOMI KHUSUS DAN BELANJA MODAL TERHADAP PDRB DI KAB/KOTA PROVINSI PAPUA

ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA OTONOMI KHUSUS DAN BELANJA MODAL TERHADAP PDRB DI KAB/KOTA PROVINSI PAPUA

Ade Rosita Dwi Anwar, M Faisal Abdullah, Syamsul Hadi


Abstract

This study aims to see the development of local revenue, special autonomy funds and capital expenditure of each Kota District in Papua Province. And see the effect of Local Revenue, special autonomy fund and capital expenditure to Gross Regional Domestic Product of Regency / City of Papua Province. The analysis tool used is multiple regression with panel data during the period of 2011-2015. Result of research with selected model Fixed Effect Model show that variable of original revenue area have positive and significant effect with coefficient equal to 0.076579, Special Autonomy Fund have positive and significant influence with coefficient equal to 0.077388, Capital Expendancy has negative and significant effect with coefficient equal to -0.023542. while the value of the coefficient of determination is 0.822726 Or 82%, it indicates that the ability of variable local revenue, special autonomy fund and capital expenditure in explaining the gross regional domestic product of 82%.
keywords: Gross regional domestic product, local revenue, special autonomy fund and capital expenditure

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PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS KOPERASI WANITA DI KABUPATEN MADIUN

PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS KOPERASI WANITA DI KABUPATEN MADIUN Fibri Wiranty Nindya Pratiwi , M. Faisal Abdullah , M. Sri WahyudiSuliswanto


Abstract 
The purpose of this study is to determine the effect of working capital turnover, receivable turnover and total asset turnover to profitability in women's cooperatives in Madiun District 2015-2017. This research was conducted on female cooperative in Madiun Regency in 2015-2017. The sample in this study is the financial statements of 14 female cooperatives in 2015-2017. Technical analysis of data in use is panel data regression. Based on the results of the analysis is known that the turnover rate of working capital, receivable turnover and total asset turnover have a positive effect on profitability. The effect of working capital turnover, receivable turnover and asset turnover to profitability have detrmination value of 94.82% while the rest is influenced by other variables not included in the research model.

Keywords: working capital turnover, receivable turnover, asset turnover, profitability

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Analisis Ekonomi Kebijakan Dana Desa Terhadap Kemiskinan Desa di Kabupaten Tulungangung

Analisis Ekonomi Kebijakan Dana Desa Terhadap Kemiskinan Desa di Kabupaten Tulungangung


ASTRACT

The purpose of this research is analysis of the difference rural poverty in district tulungagung between on the 2015 and 2016 and analyze influence of fund village and ADD against rural poverty in Tulungagung district. Analysis tools used twin regression with the panel data to hypothesis testing with F test, t test, and  coefficient of determination () at the error level  . The result of analysis regression panel data with the selected model is Fixed Effect Model that show difference rural poverty in district tulungagung between on the 2015 and 2016, variables used in the model are the village fund and ADD take effect on rural poverty with the every score -4,52 for the village fund and -1,52 for ADD. While the coefficient of determination  () is 0,99 or 99%, variable ability show village fund and ADD explain rural poverty in the tulungagung district is 99%. And influence of fund village and ADD against rural poverty is there any difference at the every village in Tulungagung district.

KEYWORDS

the fund village, ADD , rural poverty
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Manajemen Keuangan Daerah

Manajemen Keuangan Daerah RPS selengkapnya klik disini