Jurnal Proaksi最新文献_第7页

DETERMINAN VOLATILITAS MAKRO EKONOMI TERHADAP NPL BANK JATENG 经济对NPL银行ja腾跃的影响确定性

Jurnal Proaksi Pub Date : 2021-10-18 DOI: 10.32534/JPK.V8I2.2203

Ivana Ampi Nugroho, Aftoni Sutanto, Riduan Riduan

引用次数: 0

EVALUASI KINERJA REFORMASI AKUNTANSI SEKTOR PUBLIK PADA PEMERINTAH KABUPATEN SIDOARJO DENGAN PENDEKATAN KUALITATIF 通过定性方法对SIDOARJO县公共部门会计改革的绩效评估

Jurnal Proaksi Pub Date : 2021-10-17 DOI: 10.32534/JPK.V8I2.1887

Asvi Maschuroh, Hero Priono

{"title":"EVALUASI KINERJA REFORMASI AKUNTANSI SEKTOR PUBLIK PADA PEMERINTAH KABUPATEN SIDOARJO DENGAN PENDEKATAN KUALITATIF","authors":"Asvi Maschuroh, Hero Priono","doi":"10.32534/JPK.V8I2.1887","DOIUrl":"https://doi.org/10.32534/JPK.V8I2.1887","url":null,"abstract":"Artikel ini menjelaskan pelaksanaan reformasi akuntansi sektor publik pada pemerintah daerah dalam memperkuat akuntabilitas yang diwujudkan dalam system inovasi pelayanan publik. Inovasi pelayanan publik ini masih perlu pengembangan dan pendampingan dalam mencapai tujuan untuk meningkatkan tata kelola pemerintahan dan pencegahan korupsi. Peningkatan akuntabilitas dalam pemerintah daerah merupakan tujuan penting dari pembaruan sistem akuntansi dan administrasi publik. Riset ini bermaksud untuk mengetahui hasil evaluasi apa saja yang diperoleh dari pelaksanaan reformasi akuntansi sektor publik pada pemerintah Kabupaten Sidoarjo. Informan dalam riset ini yaitu aparatur sipil negara pada Dinas Penanaman modal dan PTSP, Kecamatan Sukodono, Disduk Capil dan RSUD Kabupaten Sidoarjo. Riset ini merupakan jenis kualitatif interpretif. Penerapan desentralisasi di Indonesia ditandai dengan meningkatnya korupsi di Indonesia. Akuntabilitas merupakan kunci keberhasilan desentralisasi dalam pengambilan keputusan pada pemerintah daerah, desentralisasi memperkuat partisipasi warga negara dengan meningkatkan akuntabilitas pemerintah. Dengan adanya akuntabilitas publik diharapkan dapat menambah bentuk tanggung jawab pemimpin kepada rakyat. Selain itu rakyat juga dapat berpartisipasi dalam mewujudkan sistem pelayanan publik yang efektif, efisien dan akuntabel. \u0000Kata Kunci: Reformasi Akuntansi, Akuntabilitas, Desentralisasi, Korupsi","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126740781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

MODERASI PREFERENSI RISIKO PENGARUH PEMERIKSAAN PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK 从税收审查和财政服务对纳税人合规影响的风险偏好的适度

Jurnal Proaksi Pub Date : 2021-10-17 DOI: 10.32534/JPK.V8I2.2046

Alif Faruqi Febri Yanto, Rida Perwita Sari

{"title":"MODERASI PREFERENSI RISIKO PENGARUH PEMERIKSAAN PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK","authors":"Alif Faruqi Febri Yanto, Rida Perwita Sari","doi":"10.32534/JPK.V8I2.2046","DOIUrl":"https://doi.org/10.32534/JPK.V8I2.2046","url":null,"abstract":"The percentage of individual taxpayer compliance both as a whole and non-employees and employees in 2018-2020 has decreased in the implementation of taxpayer compliance so that an evaluation must be carried out both in terms of policies and services. This study aims to obtain empirical evidence of the direct effect of taxpayer compliance which is influenced by tax audits and tax services and the moderating effect of risk preferences on the relationship between tax audits and tax service services on taxpayer compliance. The Pratama Surabaya Mulyorejo Tax Service Office is the object to be researched. Individuals as subjects and population with the type of probability sampling and simple random sampling method as many as 87 respondents. Analysis based on components or commonly known as Generalized Structured Component Analysis (GeSCA) is the analytical technique used in this research. The results of the output in the study explain that there is empirical evidence of taxpayer compliance which is directly influenced by tax audits and tax service services. Risk preferences can moderate the effect of tax audit on taxpayer compliance. \u0000Keywords: Tax audit, tax service, risk preference and taxpayer compliance","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124861246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL MODERASI 影响公司价值观的因素，其价值为温和变量

Jurnal Proaksi Pub Date : 2021-10-17 DOI: 10.32534/JPK.V8I2.2103

Dewi Tamara Rahmadhani, S. Anwar

{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL MODERASI","authors":"Dewi Tamara Rahmadhani, S. Anwar","doi":"10.32534/JPK.V8I2.2103","DOIUrl":"https://doi.org/10.32534/JPK.V8I2.2103","url":null,"abstract":"One tool for measuring profits is the value of the company, because it can help executives and managers to succeed in managing the company's finances. Shareholders certainly want a high company value reflected in the high value of shares as well. Therefore, it is believed to be able to provide a high level of well-being to shareholders. The purpose of the research is to test and prove that CSR strengthens the factors of firm value in company basic industrial and chemical manufacturing listed on Indonesia Stock Exchange in 2015-2019. This research type uses a quantitative research approach. Sample determining method using purposive sampling on 71 manufacturing companies that publish annual report in 5-year study period. Technique data analysis using PLS (Partial Least Square) by Warp PLS software version 7.0. From hypothesis testing results, it’s concluded that GCG has no effect on firm value, financial performance has a significant positive effect on firm value, firm size has a significant negative effect on firm value, and CSR as variabel moderator showed unable to moderate the impact of GCG, financial performace, and firm size againt firm value. \u0000Keywords: GCG, ROA, Size, CSR, Tobins’Q","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121703530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

EVALUASI PELAKSANAAN PROBITY AUDIT DALAM RANGKA AKUNTABILITAS PENGELOLAAN DANA SEKTOR PUBLIK 评估审计执行情况，以对公共部门资金管理的责任

Jurnal Proaksi Pub Date : 2021-10-17 DOI: 10.32534/JPK.V8I2.1877

Dharu Wicaksono, Gideon Setyo Budiwitjaksono

{"title":"EVALUASI PELAKSANAAN PROBITY AUDIT DALAM RANGKA AKUNTABILITAS PENGELOLAAN DANA SEKTOR PUBLIK","authors":"Dharu Wicaksono, Gideon Setyo Budiwitjaksono","doi":"10.32534/JPK.V8I2.1877","DOIUrl":"https://doi.org/10.32534/JPK.V8I2.1877","url":null,"abstract":"This research is aimed at conducting \"Evaluationof The Implementation of Probity Audit in the frameworkof Accountability of Public Sector Fund Management\" against Government Agencies that have obligations and tupoksi to conduct probity audits. Methods applied in the discussion apply qualitative methods through the application of inpretive phenomenology. It is used by researchers in order to explore an individual's understanding of his environment and also to understand a person's perspective on a personal experience, especially related to the implementation of probity audits, especially those conducted by the Mojokerto City Inspectorate. The results that can be concludedare about the Probity Audit of procurement of goods and services carried out by the Mojokerto City Inspectorate so far is considered to still require a number of improvements seen from the three stages in the implementation of Probity Audit conducted, namely Planning, Implementation and Utilization of its Report. But the effectiveness of Probity Audit on the procurement of goods and services is considered very effective against public sector fund management accountability in view of the willingness and high awareness from the auditorship of the Mojokerto City Inspectorate and Local Government Organizations (OPD) for the benefits of Goods and Services audit probity activities that have until now been obtained. \u0000Keywords: Accountability, Procurement of Goods and Services, Probity Audit","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130212439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

FAKTOR PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT. BENING MATA SANTOSA) 会计信息系统对员工绩效的应用因素(SANTOSA的病例研究)

Jurnal Proaksi Pub Date : 2021-10-17 DOI: 10.32534/jpk.v8i2.2037

Marsita Wati Anggreini, E. Wahyuningsih, Suhendro Suhendro

{"title":"FAKTOR PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT. BENING MATA SANTOSA)","authors":"Marsita Wati Anggreini, E. Wahyuningsih, Suhendro Suhendro","doi":"10.32534/jpk.v8i2.2037","DOIUrl":"https://doi.org/10.32534/jpk.v8i2.2037","url":null,"abstract":"PT. Bening Mata Santosa is a company engaged in services, namely Event Organizer (EO) and Tour and Travel with a total of 96 employees. In making the company's financial statements, it is necessary to have employee cooperation between interrelated divisions. These include the division of reservations, procurement, marketing, services, social media, tour and travel and accounting. However, the report has not been carried out properly by employees. Due to lack of responsibility, understanding of accounting information systems, weak internal control systems within the company, and lack of understanding of technology.This study aims to determine the factors of the application of accounting information systems on the performance of case study employees at PT Bening Mata Santosa. This type of research is classified as quantitative research. The sample of this study uses purposive sampling method with a total sample of umas (now) so that the total number of questionnaires that will be processed is 60. The data used in this study is primary data, testing in this study uses linear regression analysis multiple. Based on the results of the hypothesis test, it shows that Information System Satisfaction, Internal Control, and the effectiveness of Information System Implementation have an effect on employee performance. While Technology Acceptance has no effect on Employee Performance.Keywords: Implementation SIA and Employee Performance","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134365537","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE EFFECT OF COMPETENCE, TRANSPARENCY, ACCOUNTABILITY, AND PARTICIPATION ON VILLAGE GOVERNMENT PERFORMANCE 能力、透明度、问责制和参与对村庄政府绩效的影响

Jurnal Proaksi Pub Date : 2021-10-17 DOI: 10.32534/JPK.V8I2.2104

Tiara Kusuma Wardiyanti, Gideon Setyo Budiwitjaksono

{"title":"THE EFFECT OF COMPETENCE, TRANSPARENCY, ACCOUNTABILITY, AND PARTICIPATION ON VILLAGE GOVERNMENT PERFORMANCE","authors":"Tiara Kusuma Wardiyanti, Gideon Setyo Budiwitjaksono","doi":"10.32534/JPK.V8I2.2104","DOIUrl":"https://doi.org/10.32534/JPK.V8I2.2104","url":null,"abstract":"This research takes relevant issues regarding competence, transparency, accountability community participation, and village government performance. This study aims to examine the effect of Competence, Transparency, Accountability, Participation on the Performance of the Panglungan Village Government, Wonosalam District, Jombang Regency. The method used is a quantitative method. The sampling technique used in this research is purposive sampling with certain criteria. This study uses primary data by collecting data using the questionnaire method by distributing questionnaires, then the Village Apparatus and the Panglungan Village Community fill out the questionnaire. The analysis technique in this study uses Partial Least Square (PLS) with WarpPLS 7.0 software. The Structural Equation Model (SEM) analysis method consists of two sub models, namely the measurement model or often called the outer model and the structural model or often called the inner model. Based on the test results, it can be concluded that competence has a positive effect on the performance of the Panglungan Village government. Transparency has a positive effect on the performance of the Panglungan Village government. Accountability does not have a positive effect on the performance of the Panglungan Village government. Participation has a positive effect on the performance of the Panglungan Village government. \u0000Keywords: Competence, Transparency, Accountability, Participation, Performance","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130565541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

GENDER MEMODERASI FINANCIAL LITERACY DAN FINANCIAL BEHAVIOR TERHADAP KETAHANAN KEUANGAN RUMAH TANGGA MILENIAL SELAMA PANDEMI COVID-19

Jurnal Proaksi Pub Date : 2021-10-17 DOI: 10.32534/JPK.V8I2.2020

Andira Sucianah, Indrawati Yuhertiana

{"title":"GENDER MEMODERASI FINANCIAL LITERACY DAN FINANCIAL BEHAVIOR TERHADAP KETAHANAN KEUANGAN RUMAH TANGGA MILENIAL SELAMA PANDEMI COVID-19","authors":"Andira Sucianah, Indrawati Yuhertiana","doi":"10.32534/JPK.V8I2.2020","DOIUrl":"https://doi.org/10.32534/JPK.V8I2.2020","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh financial literacy dan financial behavior terhadap ketahanan keuangan rumah tangga generasi millennial dengan gender sebagai variabel moderasi selama pandemi Covid-19. Dengan diterapkan berbagai kebijakan untuk mengurangi penularan Covid-19, mengakibatkan dampak negatif terhadap kinerja pertumbuhan ekonomi. Merosotnya kinerja pertumbuhan ekonomi, disebabkan adanya sektor ekonomi rumah tangga dari sisi konsumsi, yang diakibatkan penurunan tingkat pendapatan, pengambilan keputusan keuangan serta perilaku keuangan yang kurang bijak. Penelitian ini merupakan penelitian kuantitatif dan populasi yang digunakan dalam penelitian ini adalah generasi millennial di kota Surabaya. Teknik pengambilan sampel yang digunakan adalah cluster random sampling terhadap anggota populasi tersebut, dimana ukuran sampel minimal berdasarkan penggunaan rumus slovin yaitu 100 sampel dari keseluruhan anggota populasi. Metode pengumpulan data menggunakan kuesioner. Metode analisis data yang digunakan adalah Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa semakin literasi keuangan suatu keluarga, maka meningkatkan ketahanan keuangan suatu keluarga dan semakin baik perilaku keuangan yang dimiliki suatu keluarga maka meningkatkan ketahanan keuangan suatu keluarga. Sedangkan gender bukan variable pemoderasi pengaruh literasi keuangan dan perilaku keuangan terhadap ketahanan keuangan. \u0000Kata Kunci : Literasi Keuangan, Perilaku Keuangan, Ketahanan Keuangan, Gender","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127265701","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

PERAN KEARIFAN LOKAL DALAM MEWUJUDKAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA 地方智慧在履行农村财政管理的责任方面所起的作用

Jurnal Proaksi Pub Date : 2021-10-17 DOI: 10.32534/JPK.V8I2.2195

Widiana Riska Wulandari, Aprina Nugrahesthy Sulistya Hapsari

{"title":"PERAN KEARIFAN LOKAL DALAM MEWUJUDKAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA","authors":"Widiana Riska Wulandari, Aprina Nugrahesthy Sulistya Hapsari","doi":"10.32534/JPK.V8I2.2195","DOIUrl":"https://doi.org/10.32534/JPK.V8I2.2195","url":null,"abstract":"Penggelontoran dana desa yang besar dan terus meningkat dari tahun ke tahun nyatanya tidak sejalan dengan pengelolaan dana desa yang baik, hal ini terbukti dari ditemukannya penyelewengan dana desa yang terjadi di berbagai daerah hal ini dikarenakan salah satunya akibat kurangnya akuntabilitas pengelolaan dana desa. Penelitian ini bertujuan untuk mengeksplorasi peran kearifan lokal dalam mewujudkan akuntabilitas publik di dalam pengelolaan keuangan desa di Desa Kesongo, Kabupaten Semarang. Penelitian ini merupakan penelitian deskriptif kualitatif, sumber data dalam penelitian ini merupakan data primer yang diperoleh melalui wawancara mendalam dengan narasumber dan dokumentasi. Teknik analisis data yang digunakan yaitu reduksi data, penyajian data, dan penarikan simpulan. Hasil dan pembahasan dalam penelitian ini menunjukkan bahwa kearifan lokal di Desa Kesongo mampu untuk mendukung terwujudnya akuntabilitias pengelolaan keuangan desa, hal ini dikarenakan nilai-nilai luhur yang terkandung didalam tradisi-tradisi yang rutin dilaksanakan di Desa Kesongo yaitu sadranan dan merti desa. \u0000Kata Kunci : Akuntabilitas, Akuntansi, dan Kearifan Lokal","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"216 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134030641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

OPTIMALISASI PENDAPATAN ASLI DAERAH DALAM RANGKA MEMINIMALISASI FLYPAPER EFFECT DI INDONESIA 优化原地区收入，以最小化印尼的传单效果

Jurnal Proaksi Pub Date : 2021-09-01 DOI: 10.32534/JPK.V8I2.1903

Arsanty Triya, Rida Perwita Sari

{"title":"OPTIMALISASI PENDAPATAN ASLI DAERAH DALAM RANGKA MEMINIMALISASI FLYPAPER EFFECT DI INDONESIA","authors":"Arsanty Triya, Rida Perwita Sari","doi":"10.32534/JPK.V8I2.1903","DOIUrl":"https://doi.org/10.32534/JPK.V8I2.1903","url":null,"abstract":"Pemerintah daerah cenderung menggunakan dana yang pemerintah pusat berikan untuk memenuhi kebutuhan daerahnya daripada mengoptimalkan pendapatan asli daerah. Dana perimbangan yang diberikan oleh pemerintah pusat mengakibatkan beberapa daerah mengalami flypaper effect. Tujuan dari penelitian ini adalah untuk mengetahui optimalisasi pendapatan asli daerah pada pemerintah daerah di Indonesia. Metode yang digunakan dalam penelitian ini adalah analisis isi (content analysis) dengan pendekatan kualitatif atas data yang berkaitan dengan Pendapatan Asli Daerah, Dana Perimbangan yang sudah terpublikasi pada laman resmi Direktorat Jenderal Perimbangan Keuangan (DJPK) periode 2014-2018. Sampel dalam penelitian ini adalah 81 Kabupaten/Kota dari 5 pulau terbesar di Indonesia. Hasil penelitian ini adalah Rasio pertumbuhan pendapatan asli daerah tertinggi dalam periode 2014-2018 di kabupaten dan kota diantara 5 pulau di Indonesia dalam periode 2014-2018 dicapai oleh pulau Sulawesi sebesar yaitu 28%, Rasio efektifitas pendapatan asli daerah kabupaten dan kota yang tertinggi diantara 5 pulau terbesar di Indonesia dalam periode 2014-2018 adalah Papua yaitu sebesar 128%, Rasio kemandirian keuangan daerah kabupaten dan kota di 5 pulau terbesar di Indonesia dalam periode 2014-2018 tergolong sangat rendah, Rasio ketergantungan keuangan daerah kabupaten dan kota di 5 pulau terbesar di Indonesia dalam periode 2014-2018 tertinggi adalah pulau Sulawesi sebesar 93,2%. \u0000Keywords: optimalisasi, pendapatan asli daerah, dana perimbangan.","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126297574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0