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ANALISIS PERILAKU MINAT WISATAWAN BERKUNJUNG KEMBALI KE PULAU SAMOSIR Asianna Martini Simarmata; Fitri Yani Panggabean; Yonson Pane; Elisabeth Nainggolan
Jurnal Ilmiah Dinamika Sosial Vol 5 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Samosir Island is one of the leading tourist destinations in the Toba Caldera Geopark area. So many factors are related to the intention of tourists revisiting Samosir Island. So the research aims to prove: 1) the influence of tourist attraction and service quality on interest in reintention visiting Samosir Island; and 2) its influence through visitor satisfaction as an intervening. A total of 274 local tourists responded to a questionnaire distributed directly with the support of the Tourism Office of Samosir Regency and students. Collected data using a questionnaire that has been valid and reliable. The research team periodically collects information from tourists visiting Samosir Island, which takes about two months. The data analysis technique uses path analysis with the SPSS application. Research findings reveal that tourist attraction, service quality, and visitor satisfaction affect the reintention of tourists to Samosir Island. Service quality is the dominant predictor in the regression model. However, visitor satisfaction is not effective as an intervention that strengthens the intention of tourists to visit again. The implication of this paper is that visitor satisfaction needs to be improved by providing various facilities and infrastructure that support the optimization of service quality on Samosir Island. Thus providing a domino effect on increasing tourist visits to Samosir Island. Keywords: reintention, tourist attraction, service quality, visitor satisfaction.

ANALISIS PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI SUMATERA UTARA Yonson Pane; Asianna Martini Simarmata; Sri Rezeki; Muhammad Rinaldi; Fitri Yani Panggabean
Jurnal Ilmiah Dinamika Sosial Vol 5 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Local government capital expenditures have a significant impact on the economic development of a region. So that aspects of regional original income and balancing funds become an urgent part in the structure of regional revenue and expenditure budgets. The purpose of this paper is to analyze local revenue (PAD) and balancing funds consisting of profit-sharing funds (DBH), general allocation funds (DAU), and special allocation funds (DAK) for capital expenditures. The study was conducted in regencies/cities in North Sumatra using secondary data in the form of data on the Regional Revenue and Expenditure Budget (APBD) realization from 2015 to 2019. The research method uses a quantitative approach. The data analysis technique used multiple regression, which was used to test the five hypotheses, namely to analyze: 1) the effect of PAD and balancing funds consisting of DBH, DAUK, and DAK on capital expenditures simultaneously; 2) the effect of PAD on spending capital; 3) the effect of DBH on capital expenditures; 4) the effect of DAU on capital expenditures; and 5) the effect of DAK on capital expenditures. Thus, the study results prove the hypothesis testing that PAD and balancing funds affect capital expenditure simultaneously. However, partial testing shows that DAU does not affect capital expenditure. At the same time, other independent variables such as PAD, DBH, and DAK affect capital expenditure. The gap in the realization of DAU between local governments is a serious concern for the central government in providing balancing funds. Keywords: capital expenditure, DAK, DAU, DBH, PAD.

PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yonson Pane
JURNAL ILMIAH KOHESI Vol 2 No 4 (2018): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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This study aims to determine the effect of company size / natural total asset logarithms and previous year's audit opinion on going-concern audit opinions partially and simultaneously on textile and garment companies listed on the Indonesia Stock Exchange (IDX).This study uses a type of quantitative data and data sources are secondary data. The unit of analysis and observation in this study were textile and garment companies listed on the IDX with a population of 19 companies. From the population, chosen by purposive sampling technique and obtained as many as 70 samples consisting of 14 companies for 5 periods, namely the period 2012-2016. The analytical method used is logistic regression analysis.The results of the study partially show that the size of the company has a significant value of 0.879> 0.05 and the previous year's audit opinion has a significant value of 0.000 <0.05. The results of the study simultaneously indicate the size of the company and previous year's audit opinion has a significant value of 0.000 <0.05. The coefficient of determination (Nagelkerke R Square) is 0.791 or 79.1%, which means that the going concern audit opinion variable can be explained by the variable size of the company and the previous year's audit opinion.

ANALISIS PERILAKU MINAT WISATAWAN BERKUNJUNG KEMBALI KE PULAU SAMOSIR Asianna Martini Simarmata; Fitri Yani Panggabean; Yonson Pane; Elisabeth Nainggolan
Jurnal Ilmiah Dinamika Sosial Vol 5 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Samosir Island is one of the leading tourist destinations in the Toba Caldera Geopark area. So many factors are related to the intention of tourists revisiting Samosir Island. So the research aims to prove: 1) the influence of tourist attraction and service quality on interest in reintention visiting Samosir Island; and 2) its influence through visitor satisfaction as an intervening. A total of 274 local tourists responded to a questionnaire distributed directly with the support of the Tourism Office of Samosir Regency and students. Collected data using a questionnaire that has been valid and reliable. The research team periodically collects information from tourists visiting Samosir Island, which takes about two months. The data analysis technique uses path analysis with the SPSS application. Research findings reveal that tourist attraction, service quality, and visitor satisfaction affect the reintention of tourists to Samosir Island. Service quality is the dominant predictor in the regression model. However, visitor satisfaction is not effective as an intervention that strengthens the intention of tourists to visit again. The implication of this paper is that visitor satisfaction needs to be improved by providing various facilities and infrastructure that support the optimization of service quality on Samosir Island. Thus providing a domino effect on increasing tourist visits to Samosir Island. Keywords: reintention, tourist attraction, service quality, visitor satisfaction.

ANALISIS PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI SUMATERA UTARA Yonson Pane; Asianna Martini Simarmata; Sri Rezeki; Muhammad Rinaldi; Fitri Yani Panggabean
Jurnal Ilmiah Dinamika Sosial Vol 5 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Local government capital expenditures have a significant impact on the economic development of a region. So that aspects of regional original income and balancing funds become an urgent part in the structure of regional revenue and expenditure budgets. The purpose of this paper is to analyze local revenue (PAD) and balancing funds consisting of profit-sharing funds (DBH), general allocation funds (DAU), and special allocation funds (DAK) for capital expenditures. The study was conducted in regencies/cities in North Sumatra using secondary data in the form of data on the Regional Revenue and Expenditure Budget (APBD) realization from 2015 to 2019. The research method uses a quantitative approach. The data analysis technique used multiple regression, which was used to test the five hypotheses, namely to analyze: 1) the effect of PAD and balancing funds consisting of DBH, DAUK, and DAK on capital expenditures simultaneously; 2) the effect of PAD on spending capital; 3) the effect of DBH on capital expenditures; 4) the effect of DAU on capital expenditures; and 5) the effect of DAK on capital expenditures. Thus, the study results prove the hypothesis testing that PAD and balancing funds affect capital expenditure simultaneously. However, partial testing shows that DAU does not affect capital expenditure. At the same time, other independent variables such as PAD, DBH, and DAK affect capital expenditure. The gap in the realization of DAU between local governments is a serious concern for the central government in providing balancing funds. Keywords: capital expenditure, DAK, DAU, DBH, PAD.

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