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All Journal E-Jurnal Manajemen Universitas Udayana
Gede Mertha Sudiartha
Universitas Udayana
Decision Sciences, Operations Research & Management

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PENGARUH DANA PIHAK KETIGA, LOAN TO DEPOSIT RATIO DAN RENTABILITAS TERHADAP KREDIT LPD KABUPATEN BADUNG Made Rusmala Dewi; I Putu Yadnya; Gede Mertha Sudiartha
E-Jurnal Manajemen Vol 6 No 8 (2017)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.593 KB)

Abstract

Villace Credit Institutions (indonesia: Lembaga Perkreditan Desa or LPD) are saving and loan establishments owned by the members of the villages in Bali Province. They are economic means of the people of the villages. Activities of LPDs consist of accumulating societies’ funds in the form of savings and time deposits, providing loans to village members and accepting loans from various financial institutins. The aims of this research is to understand the significance of the impact of third parties’ funds, loan-to-deposit ratio (LDR), and rentability (return on asset, ROA) ratio on loans of LPDs in the Regency of Bandung, both simultaneously and partially. The sample of this research consists 55 LPDs, collected under purposive sampling method. Multiple linier regression is used in data analysis. Results indicate that simultaneously third parties’ funds, LDR, and ROA have significant effect on loans of LPDs in Badung Regency, with coefficient of determination (R2) of 0,901. Partially, third parties’ funds and ROA have positive and significant effect on loans of in Badung Regency. LDR has positive but insignificant effect on loans of LPDs in Badung Regency.
MANAJEMEN KEUANGAN PEMERINTAH DAERAH KABUPATEN TABANAN I Kadek Arta Wijaya Santosa; Gede Mertha Sudiartha
E-Jurnal Manajemen Vol 9 No 3 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.341 KB) | DOI: 10.24843/EJMUNUD.2020.v09.i03.p12

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimanakah pengelolaan keuangan daerah serta perbandingan antara anggaran dan realisasi terhadap kinerja pemerintah daerah di Kabupaten Tabanan. Penelitian ini dilakukan di pemerintah daerah Kabupaten Tabanan. Pengumpulan data menggunakan metode wawancara dan observasi non partisipan dengan teknik analisis yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa manajemen keuangan pemerintah daerah di Kabupaten Tabanan telah mengacu kepada Permendagri No. 13 Tahun 2006 dan laporan kinerja pemerintah daerahnya dalam lima tahun terakhir jika di rata-ratakan pemda Kabupaten Tabanan telah memperoleh predikat B, walaupun pada tahun 2014 dan 2015 memperoleh nilai SAKIP dengan predikat C. Perbandingan antara anggaran dan realisasi pendapatan daerah terhadap kinerja pemerintah daerah di Kabupaten Tabanan menunjukkan bahwa apabila anggarannya lebih besar dibandingkan realisasinya yang disebabkan oleh beberapa komponen pada tahun dan sebaliknya, apabila anggaran lebih kecil dibandingkan realisasinya yang dimana selisih tersebut tersebut dapat menjadi sumber-sumber SiLPA untuk pembiayaan investasi dalam APBD. Belanja daerah dalam kurun waktu lima tahun terakhir menunjukkan bahwa realisasinya lebih kecil dibandingkan anggarannya yang dimana menjadi sumber-sumber SiLPA dan sudah melakukan efisiensi. Kata kunci: pengelolaan keuangan daerah, anggaran dan realisasi, kinerja pemerintah daerah
PENGARUH RETRIBUSI DAERAH DAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN DAERAH I Putu Agus Sudarmana; Gede Mertha Sudiartha
E-Jurnal Manajemen Vol 9 No 4 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.947 KB) | DOI: 10.24843/EJMUNUD.2020.v09.i04.p06

Abstract

The purpose of this study was to analyze the effect of regional levies and regional taxes simultaneously and partially on the value of local revenue in Badung Regency in the period 2008-2018. The sample of this research is Regional Retribution data, Local Tax and Local Revenue data in Badung Regency for the period 2008-2018. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The results showed that regional levies, and regional taxes simultaneously or partially had a significant effect on the Original Local Revenues in Badung Regency. These results give the sense that, increasing revenue from taxes and levies will lead to an increase in local revenue that will be received by the government of Badung Regency. Keywords: regional levies, local taxes, PAD
Co-Authors I Kadek Arta Wijaya Santosa I Putu Agus Sudarmana I PUTU YADNYA Made Rusmala Dewi S