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All Journal Jurnal Akuntansi Indonesia Kinerja Jumat Ekonomi: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) AMALA Jurnal Pengabdian Kepada Masyarakat ISJOUST
Wikan Isthika
Universitas Dian Nuswantoro
Religion Humanities Astronomy Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal Akuntansi Indonesia

 1 
Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal Sifa Asri Trisnani; Wikan Isthika
Jurnal Akuntansi Indonesia Vol 11, No 1 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.1.26-36

Abstract

ABSTRACTThis study aims to examine the effect of regional taxes, regional retribution, general allocation funds, special allocation funds and revenue sharing funds on capital expenditure in regencies/cities in Central Java. The study is based on agency theory. The population in this study were 35 regencies/cities in Central Java. The analytical method used is multiple linear regression with the help of the SPSS program. The study found amongst the independent variables the regional tax, regional retribution, general allocation fund, special allocation funds, revenue sharing funds had significant effect on the capital expenditure regencies/cities in Central Java. The coefficient of determination (R2) of 0.732 indicates that the five independent variables contributed to 73.2% of the variance in the dependent variable. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dana alokasi khusus dan dana bagi hasil terhadap belanja modal di kabupaten/kota di Jawa Tengah. Studi ini didasarkan pada teori keagenan. Populasi dalam penelitian ini adalah 35 kabupaten/kota di Jawa Tengah. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan program SPSS. Studi ini menemukan antara variabel independen yaitu pajak daerah, retribusi daerah, dana alokasi umum, dana alokasi khusus, dana bagi hasil berpengaruh signifikan terhadap belanja modal kabupaten/kota di Jawa Tengah. Koefisien determinasi (R2) dari 0,732 menandakan bahwa lima variabel independen memberikan kontribusi 73,2% dari varian dalam variabel dependen.  Keywords: regional retribution, regional taxes, capital expenditure, special allocation funds, general allocation funds, revenue sharing funds
PENGUKURAN KUALITAS PERBANKAN SYARIAH SEBAGAI UPAYA DALAM PENINGKATAN KESETIAAN NASABAH Hayu Wikan Kinasih; Wikan Isthika; Melati Oktafiyani
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.1.75-88

Abstract

The banking industri in Indonesia is growing rapidly nowadays. To support their operating system, the banking industriapplies dual-banking system. It is a system where banking serves two kinds of service to the society, that is conventional and sharia.The dual-banking system aim to give them an alternative choice of banking service so that it will increase the growth of financing in the national economic sector. The more customer of theIslamic bank, the more financing activity can be done. As a new comer in the banking industri, Islamic bank should compete with the incumbent of this industri, that is conventional bank. The important aspect to compete with the competitor is service quality. Furthermore, with the high satisfaction and trust of customers on the service of the Islamic bank, the more they will recommend to the society for having a transaction in Islamic bank so that it will help the growth of Islamic banks. This study learns about the customer’s assessment of the service quality of Islamic banks in Indonesia. Data were obtained randomly using a questionnaire instrument that adopted from the research of Siddiqi and Amin. The result of this research that analyzed using an ordinary least square model (OLS) shows that the variable of service quality and customer satisfaction significantly effect on customer loyalty of Islamic banks.
Co-Authors Ferida Rahmawati Hayu Wikan Kinasih Hendri Hermawan Adinugraha Lilis Setyowati Melati Oktafiyani Mila Sartika Nafilah Nafilah Nita Sovia Ririh Dian Pratiwi Sifa Asri Trisnani