Jurnal Ekonomi & Bisnis Dharma Andalas最新文献

{"title":"Akuntabilitas Dan Transparansi Pengelolaan Alokasi Dana Desa (ADD) di Desa Talawi Mudik Kecamatan Talawi Kota Sawahlunto","authors":"Riani Sukma Wijaya, Martha Fika Fadillah, Febriyandhi Ananda","doi":"10.47233/jebd.v25i2.945","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.945","url":null,"abstract":"ABSTRACT
 This study aims to determine the conformity of Accountability and Transparency in the Management of Village Fund Allocation in Talawi Mudik Village, Talawi Subdistrict, Sawahlunto City with the Minister of Home Affairs Regulation No. 113 of 2014. The research was conducted in Talawi Mudik Village, Talawi Subdistrict, Sawahlunto City. The method used was qualitative descriptive by comparing existing practices with theories and drawing conclusions from the findings. The results of this study indicate that the stages of Recording, Reporting, and Accountability of the Village Fund Allocation Management are already in accordance with Minister of Home Affairs Regulation No. 113 of 2014. However, the Transparency stage in Kampung Buatan II is not in line with Minister of Home Affairs Regulation No. 113 of 2014, as there is no information on the announcement board or information board regarding the amount of expenses and income in carrying out the village's financial management activities. 
 
 ABSTRAK
 Penelitian ini bertujuan untuk mengetahui kesesuaian Akuntabilitas dan Transparansi Pengelolaan Alokasi Dana Desa di Desa Talawi Mudik Kecamatan Talawi Kota Sawahlunto dengan Permendagri No 113 tahun 2014. Lokasi penelitian ini dilakukan di Desa Talawi Mudik Kecamatan Talawi Kota Sawahlunto. Metode yang digunakan adalah deskriptif kualitatif dengan membandingkan antara praktek dan teori yang ada, kemudian ditarik suatu kesimpulan Hasil penelitian ini adalah Tahap Penatausahaan, Pelaporan dan Pertanggungjawaban Pengelolaan Alokasi Dana Desa sudah berpedoman pada Permendagri No 113 Tahun 2014. Namun, Tahap Transparansi Kampung Buatan II belum sesuai dengan Permendagri No 113 Tahun 2014, karena belum ada informasi dipapan pengumuman atau papan informasi mengenai jumlah pengeluaran maupun pemasukan dalam menjalankan kegiatan pengelolaan keuangan desa.","PeriodicalId":496890,"journal":{"name":"Jurnal Ekonomi & Bisnis Dharma Andalas","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135313571","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}

{"title":"Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Profesionalisme Terhadap Kinerja Aparatur Pemerintah Daerah Kota Bukittinggi","authors":"Rahmiwati Rahmiwati, Ria Ariany","doi":"10.47233/jebd.v25i2.963","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.963","url":null,"abstract":"This study intends to: (1) describe how local government officials' performance in the City of Bukittinggi is affected by their involvement in budgeting. (2) explains how the performance of local government representatives in Bukittinggi City is impacted by the clarity of budget targets. (3) Describe how professionalism affects how local government representatives in the City of Bukittinggi perform. The Regional Apparatus Organization (OPD) in the Regional Government of the City of Bukittinggi is the subject of this study. The 409-person population of the 30 OPD where the questionnaire was distributed was the source of the primary data. The sample in this study was the team responsible for creating the budget, which included the 72-person Regional Government of Bukittinggi City's Head of Service, Head of Planning Sub-division, and Technical Implementation Officers for Activities. utilizing a quantitative strategy and PLS SEM model data analysis. The findings of this study suggest that: (1) Local government officials' performance in the City of Bukittinggi is positively and significantly impacted by their involvement in budgeting. (2) The performance of the local government apparatus of the City of Bukittinggi is positively and significantly impacted by the clarity of the budget targets; (3) The performance of the regional government apparatus of the City of Bukittinggi is negatively and insignificantly impacted by professionalism.
 
 
 ABSTRAK
 Penelitian ini bertujuan untuk (1) menguraikan pengaruh partisipasi penyusunan anggaran terhadap kinerja aparatur pemerintah daerah Kota Bukittinggi. (2) menguraikan pengaruh kejelasan sasaran anggaran terhadap kinerja aparatur pemerintah daerah Kota Bukittinggi. (3) menguraikan pengaruh profesionalisme terhadap kinerja aparatur pemerintah daerah Kota Bukittinggi. Objek penelitian ini adalah Organisasi Perangkat Daerah (OPD) di Pemerintah Daerah Kota Bukittinggi. Data yang digunakan adalah data primer dengan menggunakan kuisioner yang di sebar pada 30 OPD dengan populasi 409 orang. Sampel pada penelitian ini adalah aparatur yang terlibat dalam penyusunan anggaran yang terdiri dari Kepala Dinas, Kasubag Perencanaa dan Pejabat Pelaksana Teknis Kegiatan pada Pemerintah Daerah Kota Bukittinggi sebanyak 72 Orang. Dengan menggunakan pendekatan kuantitatif dan analisis data menggunakan model SEM PLS. Hasil penelitian ini menunjukkan bahwa (1) partisipasi penyusunan anggaran berpengaruh posistif dan signifikan terhadap kinerja aparat pemerintah daerah Kota Bukittinggi. (2) kejelasan sasaran anggaran berpengaruh posistif dan signifikan terhadap kinerja aparat pemerintah daerah kota Bukittinggi, (3) Profesionalisme berpengaruh negatif dan tidak signifikan terhadap kinerja aparat pemerintah daerah Kota Bukittinggi.","PeriodicalId":496890,"journal":{"name":"Jurnal Ekonomi & Bisnis Dharma Andalas","volume":"237 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135313570","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}

{"title":"Analisis Cost Volume Profit (CVP) Sebagai Alat Perencanaan Laba pada UMKM Pempek Palembang MWR","authors":"Fitria Rahmi, Chintia Dwi Dwi Sayekti, Reni Dahar, Nino Sri Purnama Yanti","doi":"10.47233/jebd.v25i1.736","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.736","url":null,"abstract":"UMKM Pempek Palembang MWR is a micro-business unit in the product processing and sales sector which has never calculated the production cost and applied cost volume profit (CVP), but only recorded costs incurred in one month for profit calculation. The purpose of this research is to calculate Cost Volume Profit (CVP) for UMKM Pempek Palembang MWR as a profit planning tool, so that alternatives can be obtained to get higher profits and determine the sales that must be obtained. The reserach method is descriptiv method with a case study approach. CVP analysis is carried out through analysis of break event point (BEP), contribution margin, and margin of safety. The research results show that in 2022 the contribution margin is Rp31.157.500. Minimum sales of Rp6.360.000 and a monthly break-even point of Rp6.360.000. The company set a profit of 14% from the previous year. To achieve the expected profit, sales are targeted at Rp17.160.000 in June 2022. Management can apply CVP analysis to assist in planning profit in the coming year.
 ABSTRAK
 UMKM Pempek Palembang MWR merupakan suatu unit usaha mikro di sektor pengolahan serta penjualan produk yang pada praktiknya belum pernah menghitung biaya pokok produksi dan menerapkan cost volume profit (CVP), namun hanya melakukan pencatatan atas biaya-biaya yang terjadi dalam satu bulan untuk perhitungan labanya. Tujuan dari penelitian adalah untuk melakukan perhitungan Cost Volume Profit (CVP) pada UMKM Pempek MWR Palembang sebagai alat bantu perencanaan laba, sehingga didapat alternatif yang bisa diambil untuk mendapatkan laba yang lebih tinggi dan menentukan penjualan yang harus diperoleh UMKM Pempek MWR Palembang untuk mencapai target laba yang ditetapkan. Metode yang digunakan adalah metode deskriptif dengan pendekatan studi kasus. Analisis CVP dilakukan melalui analisa break event point (BEP), contribution margin, dan margin of safety. Penelitian ini menunjukkan di tahun 2022 margin kontribusi sebesar Rp 31.157.500. Penjualan minimum sebesar Rp 42.978.000 dan titik impas per bulan Rp6.360.000. Perusahaan menargetkan kenaikan laba sebesar 14% dari tahun sebelumnya. Untuk mencapai laba sesuai yang diharapkan, penjualan ditargetkan sebesar Rp17.160.000 pada bulan Juni tahun 2022. Pelaku Usaha UMKM dapat menerapkan analisis CVP untuk membantu dalam merencanakan laba di tahun mendatang.","PeriodicalId":496890,"journal":{"name":"Jurnal Ekonomi & Bisnis Dharma Andalas","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135396260","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}

{"title":"Literatur Review: Pengaruh Pendapatan Daerah Terhadap Kinerja dan Kemandirian Keuangan Daerah","authors":"Abdul Rahman, Darus Altin","doi":"10.47233/jebd.v25i1.655","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.655","url":null,"abstract":"The purpose of this study was to determine the effect of regional income (PAD, transfer funds, and other legal regional income) on regional financial performance and regional financial independence. This research uses the type of research with the Literature Review method, taking 30 articles from nationally accredited journals through Google Scholar. The results of the study concluded that PAD simultaneously has a positive and significant effect on regional financial performance and on regional financial independence, but partially its effect on regional financial performance and financial independence is influenced by the elements studied. Transfer funds simultaneously have a significant negative effect on financial performance and on regional financial independence, as well as partially the effect on financial performance and regional financial independence is influenced by the elements studied. There are no researchers who make Other Legitimate Regional Revenues as research variables in the selected articles, so the effect on financial performance and on regional financial independence cannot be concluded. 
 
 ABSTRAK
 Tujuan penelitian ini adalah untuk mengetahui pengaruh Pendapatan Daerah (PAD, Dana Transfer, dan Lain-lain Pendapatan Daerah yang Sah) terhadap kinerja keuangan daerah dan kemandirian keuangan daerah. Penelitian ini menggunakan jenis penelitian dengan metode Literatur Reviu, mengambil 30 artikel dari jurnal terakreditasi nasional melalui Google Scholar. Hasil penelitian menyimpulkan bahwa PAD secara simultan berpengaruh positif dan signifikan terhadap kinerja keuangan daerah maupun terhadap kemandirian keuangan daerah, namun secara parsial pengaruhnya terhadap kinerja keuangan dan kemandirian keuangan daerah dipengaruhi oleh elemen yang diteliti. Dana transfer secara simultan berpengaruh negatif signifikan terhadap kinerja keuangan maupun terhadap kemandirian keuangan daerah, demikian juga secara parsial pengaruhnya terhadap kinerja keuangan dan kemandirian keuangan daerah dipengaruhi oleh elemen yang diteliti. Tidak adanya peneliti yang menjadikan Lain-lain Pendapatan Daerah yang Sah sebagai variabel penelitian pada artikel yang dipilih maka pengaruhnya terhadap kinerja keuangan maupun terhadap kemandirian keuangan daerah tidak dapat disimpulkan.","PeriodicalId":496890,"journal":{"name":"Jurnal Ekonomi & Bisnis Dharma Andalas","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135396093","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}

{"title":"Big Data, Analisis dan Penerapannya di Pemerintahan dan Publik: Sebuah Review Literatur","authors":"Novrizal Novrizal, Eko Prasojo","doi":"10.47233/jebd.v25i1.733","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.733","url":null,"abstract":"A decision is used to solve various problems at hand. One of the things that influence a decision making is the availability of the required information. The right decision will be obtained by considering how complete and accurate the information is or how much information is available. The information is collaborated in a unified data set, which is called Big Data. Big Data provides a very important influence in strategic decision making, both for large-scale and small-scale organizational operational decisions. Big Data provides answers to every challenge and produces an important decision so that mistakes in decision making can be avoided. This article aims to explain how Big Data or data sourced from the community can be used in public administration, the general public, and policy makers so as to improve the quality of people's lives themselves. This article uses some practical examples across different service sectors or organizations. The delivery of public services has undergone a transformation, and many decision or policy initiatives have revolutionized the way government interacts with the public. Decision or policy initiatives have also revolutionized how governments and communities adapt evidence-based policymaking through the innovative and efficient use of Big Data. Such as its application in several public services, including in the fields of fraud detection, financial market analysis, health care and public health, government supervision, education, crime eradication, environmental protection, energy exploration, and agriculture. 
 
 ABSTRAK
 Suatu keputusan digunakan untuk memecahkan berbagai masalah yang sedang dihadapi. Salah satu hal yang mempengaruhi suatu pengambilan keputusan adalah ketersediaan informasi yang dibutuhkan. Pengambilan keputusan yang tepat akan diperoleh dengan mempertimbangkan dari seberapa lengkap dan akuratnya informasi atau seberapa banyaknya informasi yang tersedia. Informasi-informasi tersebut terkolaborasi dalam kesatuan kumpulan data, yang disebut dengan Big Data. Big Data memberikan pengaruh yang sangat penting dalam pengambilan keputusan strategis, baik untuk keputusan operasional organisasi berskala besar maupun berskala kecil. Big Data memberikan jawaban atas setiap tantangan dan menghasilkan suatu keputusan yang penting sehingga kesalahan dalam pengambilan keputusan dapat dihindari. Artikel ini bertujuan untuk menjelaskan tentang bagaimana Big Data atau data yang bersumber dari masyarakat dapat digunakan dalam administrasi publik, masyarakat umum, dan para pembuat kebijakan sehingga meningkatkan kualitas kehidupan masyarakat itu sendiri. Artikel ini menggunakan beberapa contoh praktis di berbagai sektor layanan atau organisasi. Penyampaian layanan publik telah mengalami transformasi, dan banyak inisiatif keputusan atau kebijakan telah merevolusi cara pemerintah dalam berinteraksi yang melibatkan masyarakat. Inisiatif keputusan atau kebijakan juga telah merevolusi bagaimana pemerin","PeriodicalId":496890,"journal":{"name":"Jurnal Ekonomi & Bisnis Dharma Andalas","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135396094","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}

{"title":"Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar PBB-P2 Di Kelurahan Batuang Taba Nan XX Kecamatan Lubuk Begalung Kota Padang","authors":"Fitrah Mulyani, Dewi Sartika, Andre Ilyas","doi":"10.47233/jebd.v25i1.746","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.746","url":null,"abstract":"This study aims to determine the factors that influence taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Batuang Taba Nan XX Village, Lubuk Begalung District, Padang City. This type of research is a quantitative study using a questionnaire as a research instrument. The population in this study were taxpayers in the Batuang Taba Nan XX Village, totaling 1597 taxpayers, with a sample of 100 taxpayers using the slovin formula with an e value of 10%, and 94 samples that can be processed. The independent variables in this study include notification of tax payable (X1), knowledge of taxpayers (X2), quality of tax services (X3), awareness of taxpayers (X4), income of taxpayers (X5), tax sanctions (X6) and variable dependent, namely taxpayer compliance (Y). The data in this study uses primary data that has been tested for validity and reliability. Methods of data analysis using descriptive statistical analysis, multiple linear regression analysis, classical assumption test and hypothesis testing. The results of the study show that partially the variables of tax returns payable (SPPT), quality of tax services, taxpayer awareness have a positive and significant effect on taxpayer compliance in Batuang Taba Nan XX Village, but taxpayer knowledge, taxpayer income and tax sanctions are not has a positive and not significant effect on taxpayer compliance in Batuang Taba Nan XX Village
 ABSTRAK
 Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kelurahan Batuang Taba Nan XX Kecamatan Lubuk Begalung Kota Padang. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan kuesioner sebagai instrument penelitian. Populasi dalam penelitian ini adalah Wajib Pajak di Kelurahan Batuang Taba Nan XX yang berjumlah sebanyak 1597 wajib pajak, dengan pengambilan sampel sebanyak 100 wajib pajak menggunakan rumus slovin dengan nilai e 10%, dan sampel yang dapat diolah sebanyak 94. Adapun variabel independen dalam penelitian ini meliputi surat pemberitahuan pajak terhutang (X1), pengetahuan wajib pajak (X2), kualitas pelayanan pajak (X3), kesadaran wajib pajak (X4), pendapatan wajib pajak (X5), sanksi perpajakan (X6) dan variabel dependen yaitu kepatuhan wajib pajak (Y). Data dalam penelitian ini menggunakan data primer yang telah dilakukan uji validitas dan reliabilitasnya. Metode analisis data menggunakan analisis statistik deskriptif, analisis regresi linear berganda, uji asumsi klasik dan uji hipotesis. Adapun hasil penelitian menunjukkan secara parsial variabel surat pemberitahuan pajak terutang (SPPT), kualitas pelayanan pajak, kesadaran wajib pajak berpengaruh secara positif dan signifikan terhadap kepatuhan wajib pajak di Kelurahan Batuang Taba Nan XX, namun pengetahuan wajib pajak, pendapatan wajib pajak dan sanksi perpajakan tidak berpengaruh secara positif dan tidak signifikan terhadap terhadap k","PeriodicalId":496890,"journal":{"name":"Jurnal Ekonomi & Bisnis Dharma Andalas","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135396095","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}