The government hold significant role in the implementation of fiscal economy policy to achieve the main goal of development: high economic growth, decrease of unemployment, and control of inflation, income and expenditure that can be used in increasing economic growth. Regional incomes are locally-generated revenue, General Allocation Fund. Meanwhile, cost is regional expenditures. Thus, this study is aimed to determine the influence of the General Allocation Fund and Regional income on economic growth with the role of Regional Expenditure as an intervening variable. The study was located on Deli Serdang Regency. This is a quantitative research with multiple linear regression analysis by using SPSS. The result shows that General Allocation Fund and Regional income influence the economic growth, meanwhile regional expenditures mediates between General Allocation Fund and Regional income on economic growth.
Indeks Saham Syariah Indonesia (ISSI) merupakan indeks pasar modal yang diterbitkan oleh Bapepam-LK sebagai regulator yang berwenang dan bekerjasama dengan Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) pada tanggal 12 Mei 2011. Pergerakan Indeks Saham Syariah Indonesia dipengaruh oleh faktor mikro dan makro ekonomi. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan ekonomi, inflasi dan nilai tukar terhadap Indeks Saham Syariah Indonesia (ISSI). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder dari laporan tahunan variabel- variabel terkait. Sampel penelitian diambil dari akhir periode 2015 sampai 2019, dengan total sampel sebanyak 49. Dalam penelitian ini, sampel dipilih dengan menggunakan sampel jenuh dan datanya dianalisis menggunakan program Eviews 10 dengan model regresi linier berganda. Hasil penelitian menunjukkan bahwa Pertumbuhan Ekonomi berpengaruh secara positif dan signifikan terhadap Indeks Saham Syariah Indonesia, Inflasi tidak berpengaruh terhadap Indeks Saham Syariah Indonesia dan nilai tukar tidak berpengaruh terhadap Indeks Saham Syariah Indonesia. secara simultan ketiga variabel independen berpengaruh secara positif dan signifikan terhadap Indeks Saham Syariah Indonesia dengan nilai probabilitas Fhitung > Ftabel 62.42204 > 2.812. Seluruh variabel pada penelitian ini memiliki koefisien determinasi Adjusted R-Square sebesar 0.793341.
Laporan keuangan merupakan sarana pengkomunikasian informasi keuangan utama kepada pihak-pihak di luar entitas, yang berisi hasil dari proses akuntansi yang dapat digunakan sebagai alat berkomunikasi antara data keuangan dan atau aktivitas suatu entitas dengan pihak-pihak yang berkepentingan. Penelitian ini bertujuan untuk mengetahui apakah penyajian laporan keuangan pada Badan Usaha Milik Desa di Kecamatan Pulo Bandring sudah sesuai dengan SAK ETAP. Metode pendekatan yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dengan wawancara langsung dan data sekunder diperoleh dari dokumen berkaitan. Hasil penelitian menunjukkan BUMDesa di Kecamatan Pulo Bandring sudah membuat laporan keuangan pada usahanya tetapi belum menerapkan SAK ETAP. BUMDesa Mandiri membuat laporan berupa neraca, laporan laba rugi, dan laporan perubahan ekuitas. BUMDesa Harapan Jaya tidak membuat laporan keuangan melainkan hanya buku kas saja. BUMDesa Bina Usaha membuat laporan neraca dan laporan laba rugi saja. Hal ini disebabkan oleh terbatasnya pengetahuan pengelola BUMDesa akan akuntansi. Saran untuk hal tersebut adalah Pemerintah hendaknya mengadakan pelatihan/pembinaan kepada Pengelola BUMDesa untuk penyusunan laporan keuangan, selain itu hendaknya pemerintah membuat aplikasi akuntansi untuk BUMDesa agar memudahkan pengelola dalam menerapkan akuntansi, sehingga pengelola BUMDesa dapat membuat laporan yang sesuai dengan Standar Akuntansi Keuangan.
<p><em>This study aims to review the performance of Bank BCA Syariah through the method measurement that has beeb stipulated in Bank Indonesia Regulation Number 13/1/PBI/2011 concerning the bank soundness rating system using the RGEC and islamicity performace index method. Researcher data that used quantitative data derived from secondary data on financial statements in Bank BCA Syariah 2016-2019. The data analysis in this study resulted in the level of the health of BCA Syariah banks in 2016-2019 is ranked composite 1 in the “Very Healthy” category. This proves that the BCA bank Sharia is able to face the influance of competition. Different, on the method islamicity performance index of BCA Syariah bank is in Good Enough condition it is clear from the ratio of zakat performance index and EDR net profit which is still in the poor category.</em></p>
The research aims to determine the effect of trust, convenience, and benefits of digital payments as a means of payment on individual consumptive behavior with digital savvy as a moderating variable. This study uses a quantitative method in data analysis where the data comes from the results of questionnaires that have been distributed to the respondents. The population in this study is Medan city residents, especially those aged 18 -25 years (Gen Z) with a sample of 100 respondents. To determine the sample using a purposive sampling technique, namely by determining the criteria for respondents including residents aged 18-25 years (Gen Z), domiciled in the city of Medan and using digital payments. The collected data were analyzed using SPSS 25 with Multiple Linear Regression and Moderate Regression Analysis (MRA). In accordance with the tests that have been carried out, the results show that trust, convenience and benefits of digital payments have an effect on consumptive behavior. From the data test, it was found that the R square value was 0.552. It can be concluded that the variables of trust, convenience and benefits of digital payments contribute 55.2% to consumptive behavior while the remaining 44.8% are influenced by other variables. The MRA test that has been carried out also proves that Digital Savvy as a Moderating Variable is able to influence and strengthen the relationship between variables with increased R square results after being moderated. Keywords: Digital Payment; Consumptive behavior; Digital savvy; Perspective of Islamic Economics.
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