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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Ekonomi dan Manajemen (JEKMA) Akuntansi: Jurnal Riset Ilmu Akuntansi
Septa Soraida
Universitas Palangka Raya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS BELANJA DAERAH DI KABUPATEN KOTAWARINGIN BARAT Septa Soraida
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 3 (2021): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.384 KB) | DOI: 10.55606/jurimea.v1i3.119

Abstract

This study aims to analyze spending on the West Kotawaringin district government in 2018-2020. The results of this study indicate that the year of growth in regional expenditures increased in 2019 and decreased in 2020. The Expenditure Conformity Analysis shows that in 2018-2020 the West Kotawaringin district government tends to have more operational expenditures compared to capital expenditures and the analysis of the level of efficiency of expenditures shows an average an average of 93.33% means that the level of conformity between the budget and realization is in the efficient criteria.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA BANJARMASIN SEBELUM DAN SELAMA PANDEMI Septa Soraida
Jurnal Ekonomi dan Manajemen Vol. 1 No. 2 (2022): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.631 KB) | DOI: 10.56127/jekma.v1i2.154

Abstract

Pandemi Covid 19 membawa perubahan yang sangat besar bagi perekonomian, termasuk perekonomian pemerintah kota Banjarmasin, hal ini juga berdampak pada kinerja keuangan pemerintah kota Banjarmasin. Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan pemerintah daerah Banjarmasin sebelum dan selama masa pandemi. Data yang digunakan dalam penelitian ini adalah data tahun 2018-2021. Hasil penelitian menunjukkan bahwa Pemkot Banjarmasin keuangan tahun 2018 rasio efektivitas Pendapatan Asli Daerah sebesar 99,29% termasuk dalam kriteria efektif, sedangkan pada tahun 2019 rasio efektivitas sebesar 105,12% termasuk dalam kriteria sangat efektif sedangkan untuk tahun 2020 sebesar 73,98 % termasuk dalam kriteria kurang efektif dan untuk tahun 2021 realisasi efektivitas PAD sebesar 101,34%, artinya termasuk dalam kriteria sangat efektif. Rasio kemandirian pemerintah kota Banjarmasin tahun 2018 rasio kemandirian sebesar 17,60% artinya kemandirian keuangan daerah masuk dalam kriteria kurang mandiri, dan pada tahun 2019 rasio kemandirian sebesar 31,68% artinya kemandirian keuangan daerah berada pada kriteria cukup mandiri, sedangkan pada tahun 2020 rasionya mandiri. kemandirian sebesar 26,57% artinya kemandirian keuangan daerah berada pada kriteria sedang dan pada tahun 2021 rasio kemandirian berada pada angka 30,40% artinya kemandirian keuangan daerah berada pada kriteria cukup mandiri. Pemerintah kota Banjarmasin diharapkan dapat meningkatkan pendapatan asli daerah sehingga juga dapat meningkatkan kemandirian pemerintah daerah dalam memenuhi kebutuhan daerah khususnya dalam hal keuangan.
MENGUKUR TINGKAT EFEKTIFITAS PENGELOLAAN KEUANGAN DAERAH DALAM RANGKA MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI PROVINSI KALIMANTAN TIMUR Septa Soraida
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.267

Abstract

This study aims to measure the level of regional financial management in the province of East Kalimantan. Based on the contribution of PAD to the APBD of East Kalimantan province from 2015-2020 it has fluctuated, namely in 2015 the percentage of the independence ratio was 109.92% and in 2016 it was 102.09% and in 2017 it was 129.05%. In 2018 the percentage of independence decreased compared to 2017 which was 119.50%, while in 2019 it experienced an increase of 125.96% and again decreased in 2020 by 106.49%. Based on the effectiveness ratio analysis conducted in 2015-2020 it was found that in 2015 it was 97.15% and it decreased in 2016 which was 102.75% then it experienced an increase in 2017 which was 110.10% In 2018 the percentage of independence decreased compared to 2017, which was 113.08%, while in 2019 it increased by 113.13% and decreased again in 2020 by 118.93%. Overall the effectiveness ratio is in the effective category
Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1147

Abstract

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.
Co-Authors Agus Kubertein Lamria Simamora Oktobria Y. Asi Rini Oktavia Riska Melita