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All Journal Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) Accounting and Business Journal Proceeding International Seminar of Islamic Studies
Oktarini Khamilah Siregar
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PENGUKURAN KINERJA KEUANGAN DAERAH DAN PERTUMBUHAN EKONOMI BERBASIS RASIO PEMERINTAH KOTA MEDAN Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 2 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Medan City is a metropolitan Municipal Government where its territory has an increasing number of people every year to confuse the local government in the development of the area. On the other hand the allocation of available development funds is relatively limited so the government should be able to facilitate the needs of the community for sustainable development. So the Government should be able to grow new investment in Medan City through allocation of revenue fund such as income, debt and expenditure so as to increase economic growth. This research uses LKPD data of Medan and Medan in figures from 2006 to 2015, then data is processed using SPSS method. The results of this data analysis can prove that partially Debt Ratio to GDP, Debt Ratio to Local Revenue, Debt Servica Ratio, Debt Ratio to Local Revenue, Growth Analysis of Spending no effect and significant to economic growth (GDP in constant price). While the Ratio of Efficiency Expenditure, Ratio of Regional Expenditure to PDRB partially influence to economic growth (GDP in constant price). Then Simultaneous Debt Ratio to GRDP, Debt Ratio to Local Revenue, Debt Servica Ratio, Ratio of Debt to Local Revenue, Expense Growth Analysis, Expense Efficiency Ratio, Ratio of Regional Expenditure to GRDP affect economic growth (GDP in constant price). With the influence of 98.50% Debt to GDP ratio, Debt Ratio to Local Revenue, Debt Servica Ratio, Revenue Ratio to Local Revenue, Growth Analysis of Expenditure, Expense Efficiency Ratio, Local Expenditure Ratio to GRDP in constant price while the remaining 0.50 % is explained by other factors such as regional financial dependency ratio, debt growth analysis, revenue and expense realization analysis and other financial performance ratios. With the management of optimal regional financial performance such as effectiveness in the use of expenditure and income efficiency can increase economic growth (PDRB in constant price) in Medan City.
ANALISIS SILPA APBD DAN ARUS KAS DALAM PENGGUNAAN BELANJA MODAL DI PEMERINTAH KABUPATEN KARO Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 1 (2017): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini untuk mengetahui kontribusi SILPA dan Arus Kas dalam penggunaan Belanja Modal di Pemkab Karo. Sampel adalah Bendahara Daerah (BUD) Karo berupa Laporan Keuangan Pemerintah Daerah dari tahun 2010 sampai 2015. Pendekatan penelitiannya adalah pendekatan penelitian deskriptif dengan melakukan analisis Kontribusi. Hasil penelitian ini menunjukkan bahwa Revenue Funding adalah SiLPA yang memiliki kontribusi kecil terhadap pendanaan Belanja Modal. Sedangkan arus kas memiliki kontribusi yang sangat besar dalam pendanaan Belanja Modal dengan persentase di atas 100%.
PENGARUH SANKSI, KUALITAS PELAYANAN DAN SOSIALISASI TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA PANTAI GEMI KECAMATAN STABAT KABUPATEN LANGKAT Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 1 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh dari sanksi, kualitas pelayanan dan sosialisasi terhadap kepatuhan membayar pajak bumi dan bangunan di Desa Pantai Gemi Kecamatan Stabat Kabupaten Langkat secara simultan dan parsial. Populasi dalam penelitian ini adalah seluruh kepala keluarga yang menjadi wajib pajak bumi dan bangunan yang berada di Desa Pantai Gemi Kecamatan Stabat Kabupaten Langkat. Teknik pengambilan sampel dalam penelitian ini adalah teknik simple random sampling dengan menggunakan rumus slovin sehingga diperoleh 96 kepala keluarga yang menjadi wajib pajak bumi dan bangunan yang menjadi sampel dalam penelitian ini dari 2500 kepala keluarga yang menjadi wajib pajak bumi dan bangunan yang menjadi populasi. Metode analisis data dalam penelitian ini menggunakan model regresi linier berganda dengan bantuan SPSS V17. Hasil dalam penelitian ini menunjukan bahwa secara simultan sanksi, kualitas pelayanan dan sosialisasi berpengaruh signifikan positif terhadap kepatuhan membayar pajak bumi dan bangunan dan secara parsial sanksi, kualitas pelayanan dan sosialisasi berpengaruh signifikan positif terhadap kepatuhan membayar pajak bumi dan bangunan. Hasil uji koefisien determinasi (R2) menunjukan bahwa kepatuhan membayar pajak bumi dan bangunan mampu dijelaskan sebesar 34,9% oleh sanksi, kualitas pelayanan dan sosialisasi, sedangkan sisanya sebesar 65,1% dipengaruhi oleh variabel lain yang tidak masuk dalam penelitian ini yaitu kesadaran wajib pajak, pengetahuan perpajakan, tingkat pendidikan dan penghasilan wajib pajak.
PENGARUH BELANJA DAERAH, PENDAPATAN ASLI DAERAH DAN PERTUMBUHAN EKONOMI TERHADAP KEMISKINAN PADA PEMERINTAH KABUPATEN DAN KOTA DI SUMATERA UTARA Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This research is to find out the Effect of Regional Expenditures, Regional Original Revenue and Economic Growth on the Ministry of Religion in District and City Governments in North Sumatra. The type of data used is secondary data. The population in this study were 33 regency and city governments in North Sumatra Province, so that the sample analysis unit was 30 research samples (6 districts / cities X 5 years) namely Langkat Regency, Deli Serdang Regency, Serdang Bedagai Regency, Karo Regency, Medan City and The city of Binjai and research were taken from 2013 to 2017. This research was conducted at the Central Sumatra Provincial Statistics Agency (BPS) on No. 1 Dormitory street. 179 Medan. The results of this study according to the hypothesis test show that partially (t test) Regional Expenditures have a significant effect on Poverty In District and City Governments in North Sumatra and Regional Original Income and Economic Growth have no significant effect on Poverty in District and City Governments in North Sumatra. But simultaneously (f test) shows that Regional Expenditures, Regional Original Income and Economic Growth have a significant effect on Poverty in District and District ta in North Sumatra.
ANALYSIS OF APBD SILPA AND CASH FLOW IN THE USE OFCAPITAL EXPENDITURE IN THE DISTRICT GOVERNMENT OF KARO Oktarini Khamilah Siregar
International Conference of ASEAN Prespective and Policy (ICAP) Vol 1 No 1 (2018): INTERNATIONAL CONFERENCE OF ASEAN PERSPECTIVE AND POLICY (ICAP)
Publisher : International Conference of ASEAN Prespective and Policy (ICAP)

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Abstract

This study focused to determine the contribution SILPA and Cash Flow in the use of the Capital Expenditure in Karo regency government . Samples ares Regional Treasurer (BUD) Karo form of Local Government Financial Statements from 2010 to 2015. The research approach is descriptive research approach by conducting analysis of Contributions . The results of this study indicate that the Revenue Funding is SiLPAwhich has a small contribution to the funding of the Capital Expenditure. While cash flow has Immense Contributions in funding the Capital Expenditure by percentage consistently 100%.
THE INFLUENCE OF SANCTIONS, QUALITY OF SERVICE AND SOCIALIZATION ON COMPLIANCEOFPAY TAX AND BUILDINGS IN PANTAI GEMI VILLAGE IN STABAT LANGKAT Oktarini Khamilah Siregar
Accounting and Business Journal Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The purpose of this study is to analyze the influence of the sanctions, the quality of service and socialization to compliance to pay taxes the earth and buildings in the Village of Pantai Gemi Stabat Langkat simultaneously and partial. The population in this study is whole the head of the family to the taxpayer of the earth and the building is located in the Village of Pantai Gemi Stabat Langkat. Sampling technique in this research is the technique of simple random sampling technique using the slovin formula so that it obtained 96 the head of the family to the taxpayer of the earth and building the sample in this study of the 2500 head family to the taxpayer of the land and building be population. Methods of data analysis in this research using the model multiple linear regression with SPSS V17. The results in this study show that simultaneous sanctions, the quality of the services and socialization have significant positive impact compliance pay land and building tax and the partial sanctions, the quality of service and socialization have significant positive compliance pay land and building tax. The results of the test the coefficient of determination (R2 ) showed that the compliance to pay the tax of land and building able to described amounted to 34.9% by the sanctions, the quality of service and socialization, while the rest amounted to 65,1% influenced by other variables that are not included in this research that awareness the taxpayer, knowledge of taxation, level of education and the income of the taxpayer.
PENGARUH DEVIDEN YIELD DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA TAHUN 2016 SUB SEKTOR INDUSTRI OTOMOTIF Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh dividenyield danprice earning ratio (PER) secara simultan terhadap return saham pada perusahaan industri sub sektor Otomotif.Penelitian dilakukan di Bursa Efek Indonesia (BEI) dari: website.www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan industri sub sektor automotif yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan yaitu dari tahun 2012 sampai dengan tahun 2016berjumlah 10 perusahaan. Secara simultan, Price Earning Ratio (PER) dan dividen yield tidak berpengaruh signifikan terhadap nilai return saham sedangkan Price Earning Ratio (PER)dan dividen yield tidak berpengaruh signifikan terhadap nilai return saham pada 10 perusahaan manufaktur sub sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH TERHADAP KINERJA GURU DI SMP NEGERI 1 TANJUNGBALAI Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This study aims to determine the effect of accountability and transparency in the management of budge and expenditure income (APBS) on the performance of teachers in the state junior high school 1 Tanjungbalai. This type of research is associative/quantitative, with the population and sampel used are all teachers in public junior high school 1 Tanjungbalai. The type of data is primary data in the form of questionnaire results. Data analysis techniques using multiple regression analysis. The result of the questionnaire indicate that accountability of the management of APBS has a positive and significant effect on teacher performance, where tcount 3,475 > ttable 2,048 dan significant 0,002 < 0,05, the transparency of the management of APBS has a positive and significant effect on teacher performance tcount 2.682 > ttable 2,048 and significant 0,010 < 0,05, and the result show that simultaneous accountability and transparency in the management of budge and expenditure income (APBS) a positive and significant effect on the performance of teachers where Fcount 8,333 > Ftable 3,33 and significant 0,001 < 0,05.
ANALYSIS OF VILLAGE FINANCIAL PERFORMANCE WITH REVENUE RATIO IN PEMATANG SERAI VILLAGE, LANGKAT DISTRICT Oktarini Khamilah Siregar; Vina Arnita
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

Village financial management is the goal of improving village financial conditions by providing a good signal to village financial users. The use of Village Finance that is right on target will optimize village revenue, including village original revenue. The researcher wants to analyze village financial ratios seen from village revenue analysis, namely the degree of decentralization, village financial dependency ratio, analysis of village revenue growth, PADesa efficiency ratio, PADesa Effectiveness Ratio in Pematang Serai Village, Tanjung Pura District, Langkat Regency Government. A research method with a quantitative description for assessing village financial performance with APBDesa realization report data from 2018 to 2021. The results obtained are village financial performance through a ratio approach with village revenue analysis that village revenue is still around more than 96% dominantly hoping for transfer revenue central government so that the village of Pematang Serai is very dependent on the central government and cannot be independent in the village of Pematang Serai. The need to increase the village's original revenue by planning and supervising the collection of village fees and taxes, the movement of village spending which has an impact on the development of new investments in the village of Pematang Serai such as BUMDES and MSME actors.
Co-Authors Vina Arnita