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THE EFFECT OF AID ON GROWTH Digdowiseiso, Kumba
Jurnal Sosial dan Humaniora Vol 1, No 2 (2016)
Publisher : Universitas Nasional

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Abstract

This study tries to investigate the potential non-linearities in the aid – growth relationship as well as to explore whether aid is more effective in countries with good policies. By using the same dataset as Burnside and Dollar (2000) and Hansen and Tarp (2000, 2001), I find that a more positive impact of aid on growth in good policy environments is not a robust result in all models since it depends crucially on instruments. In addition, my study does not strongly confirm a non-linear relation between aid and growth in which it appears only in several GMM models Keywords : Aid, Growth, and Policy
GOVERNANCE, FISCAL DECENTRALIZATION, AND GROWTH IN INDONESIA Digdowiseiso, Kumba
Jurnal Sosial dan Humaniora Vol 1, No 1 (2016)
Publisher : Universitas Nasional

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Abstract

This study tries to disentangle whether governance and fiscal decentralization in Indonesia improves economic growth in 1984 – 2014. Also, it investigates whether there is causality in governance-fiscal decentralization-growth in Indonesia. The results run by OLS (Ordinary Least Square) and VECM (Vector Error Correction Model) method provide different intrepretation, however one could argue that VECM can best describe the relationship between growth and governance as well fiscal decentralization both in short and long run since simple OLS are usefull when all variables are stationary at level Keywords : Governance, Fiscal, Decentralization, Growth, Indonesia
The Effects of Sales Growth, Current Ratio, Total Asset Turnover, Debt to Asset Ratio, and Debt to Equity Ratio on the Return on Equity in Energy and Mining Companies Muhani, Muhani; Digdowiseiso, Kumba; Prameswari, Kintan Mayang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3725

Abstract

This study aims to determine the effects of Sales Growth (SG), Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Debt to Asset Ratio (DAR) on the Return on Equity (ROE) of Energy and Mining sector companies, listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study were 47 energy and mining companies. The sampling technique used was purposive sampling and obtained a sample of 14 companies. This study obtained the secondary data in the form of financial statements and can be accessed through www.idx.co.id. The analytical technique used in this study is linear regression of panel data using the STATA 16 program. The results showed that SG, TATO, DER, and DAR all had a insignificant effect on ROE in energy and mining companies. However, CR produced a negative and significant effect on ROE in these companies.
Do Work Experience, Independence, Auditor Competency, And Time Budget Pressure Matter On Audit Quality? Meini, Zumratul; Karina, Arni; Digdowiseiso, Kumba; Rini, Nurul Alfisyah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3721

Abstract

This study aims to identify and analyze the effects of work experience, independence, time budget pressure, and competency on audit quality. Data was collected using a survey method by distributing 52 questionnaires to all auditors working in South Jakarta City. All auditors of Public Accounting Firms (KAP) located in South Jakarta are the population in this study. The data analysis technique used in this research is descriptive statistics, multiple regression test, classical assumption test, hypothesis testing, and coefficient of determination test. The results showed that Work Experience, Competence, and Time Budget Pressure partially affected Audit Quality, while Independence did not affect Audit Quality.
Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta Digdowiseiso, Kumba
ATESTASI - Jurnal Ilmiah Akuntansi Vol 5 No 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v5i1.1103

Abstract

The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations.
Implementasi Penggunaan Dana Desa terhadap Pembangunan (Studi Kasus Desa Sengkubang Kecamatan Mempawah Hilir Provinsi Kalimantan Barat) Meika Rozandi; Kumba Digdowiseiso
Populis : Jurnal Sosial dan Humaniora Vol 6, No 1 (2021)
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/pjsh.v6i1.1036

Abstract

Penelitian ini bertujuan untuk menganalisis pelaksanaan dana Desa Sengkubang dalam pembangunan Desa Sengkubang. Dana desa mempunyai peran penting dalam membantu pemerintah daerah. Pemerintah daerah sebagai daerah otonomi mempunyai wewenang dalam pelaksanaan pengelolaan, penyelenggaraan dan pembangunan pemerintah. Penelitian ini adalah penelitian metode kualitatif deskriptif berupa studi kasus yang digunakan untuk meneliti pada kondisi pelaksanaan dana Desa Sengkubang dalam pembangunan Desa Sengkubang. Dana Desa Sengkubang pada tahun 2018 mendapatkan alokasi dana desa sebesar Rp791.405.000,00 dan pada tahun 2019 mendapatkan alokasi dana desa sebesar Rp.1.056.613.000,00. Pembangun pada Desa Sengkubang bedasarkan Pusat Data Desa Indonesia menunjukan pada tahun 2018 nilai Indeks Desa Membangun (IDM) sebesar 0.623 dan pada tahun 2019 nilai IDM sebesar 0.823 dan Pada tahun 2020 IDM Desa Sengkubang mengalami kenaikan nilai IDM sebanyak 6,93% dan tercatat sebagai klasifikasi desa mandiri.
Pengaruh Efektivitas Pengelolaan PNBP terhadap Kinerja Keuangan di Badan Pengembangan dan Pembinaan Bahasa Tahun 2018-2020 Edi Sarwa Susila; Eko Sugiyanto; Kumba Digdowiseiso
Populis : Jurnal Sosial dan Humaniora Vol 6, No 2 (2021)
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/pjsh.v6i2.1040

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas pengelolaan PNBP terhadap kinerja keuangan di Badan Pengembangan dan Pembinaan Bahasa. Metodologi penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Instrumen pengumpulan informasi menggunakan kuesioner. Pada variabel bebas, efektivitas pengelolaan PNBP (X) dan variabel terikat, kinerja keuangan Badan Pembinaan dan Pembinaan Bahasa (Y), masing-masing terdiri dari 15 item pernyataan. Kedua pernyataan variabel tersebut valid karena nilai rhitung dan rtabelnya, serta kedua pernyataan variabel tersebut sangat reliabel karena mencapai 0, 860 dan 0,961. Pengaruh efektivitas pengelolaan PNBP terhadap kinerja keuangan dalam Pengembangan Bahasa dan Badan Pembina bersumber dari uji Korelasi Pearson menunjukkan nilai besar 0,249 (0,05), sehingga dapat dikatakan ada hubungan antara variabel efisiensi pengelolaan PNBP dengan variabel kinerja keuangan, dengan nilai koefisien sebesar 0,354 , dapat diketahui bahwa variabel efisiensi pengelolaan PNBP (X) berpengaruh positif terhadap kinerja keuangan (Y) . Dengan subjek ke arah yang positif, jika terjadi peningkatan efektivitas pengelolaan PNBP sebesar 1 unit maka akan menyebabkan omset kinerja keuangan meningkat sebesar 0, 354. Terus baik, efektivitas pengelolaan PNBP terus meningkat. meningkatkan kinerja keuangan di Badan Pembinaan dan Pembinaan Bahasa. Hasil analisis korelasi product moment diperoleh koefisien korelasi sebesar 0,249 dan koefisien determinasi sebesar 0,062 mendekati koefisien korelasi maksimum (1.000), sehingga dapat diartikan bahwa derajat korelasi antara efektivitas pengelolaan PNBP dengan kinerja keuangan terletak pada tipe besar/ketat. Sedangkan energi determinasi/pengaruh variabel utilitas dalam pengelolaan PNBP terhadap kinerja keuangan adalah nyata atau signifikan.
Implementsai Manajemen Keuangan Publik Program Pemberdayaan Masyarakat Kelurahan Pondok Kelapa dan Duren Sawit Febrian Caesar Ramadhan; Kumba Digdowiseiso
Populis : Jurnal Sosial dan Humaniora Vol 6, No 2 (2021)
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/pjsh.v6i2.940

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dinamika implementasi dan dampak dari program Koperasi Jasa Keuangan Pemberdayaan Ekonomi Masyarakat Kelurahan (KJK PEMK). Program KJK PEMK merupakan salah satu wujud implementasi kebijakan keuangan publik dalam bentuk program pemberdayaan masyarakat. Program ini adalah bagian dari manajemen keuangan daerah yang secara khusus bertujuan untuk meningkatkan taraf hidup pemanfaat program serta masyarakat sekitar secara umum. Penelitian empiris ini menggunakan metode kualitatif dengan jenis penelitian berupa studi kasus. Studi kasus dalam penelitian dilakukan pada Kelurahan Pondok Kelapa dan Kelurahan Duren Sawit, Jakarta Timur sebagai salah satu pelaksana program KJK PEMK. Penelitian ini terdiri dari tiga orang informan kunci yang terdiri dari satu orang pengurus dan pelaksana program KJK PEMK dan dua orang pemanfaat program dari masing-masing kelurahan. Hasil penelitian menunjukkan bahwa penerapan kebijakan keuangan publik melalui program KJK PEMK di Kelurahan Pondok Kelapa dan Kelurahan Duren Sawit tidak berjalan maksimal. Tidak terlaksananya kegiatan pemberdayaan, monitoring dan evaluasi serta tidak ada sistem reward and punishment bagi para pemanfaat program. Keadaan ini diperburuk dengan nihilnya partisipasi warga dalam perumusan program serta rendahnya modal sosial pemanfaat menyebabkan kegiatan hanya sekedar memberikan pinjaman modal tanpa ada kapasitas mengelola usaha. Kondisi ini lebih jauh membuat tujuan program tidak sepenuhnya tercapai dan kemudian berimplikasi pada piutang tertunggak hingga kredit macet. Koperasi Jasa Keuangan kemudian tidak mampu untuk mengembalikan dana bergulir yang diberikan oleh pemerintah. Kondisi ini mengharuskan program untuk diberhentikan dan dinyatakan tidak berhasil.
Analisis Kinerja Keuangan Daerah Kabupaten Magelang Tahun 2017-2019 Hilda Mataris; Kumba Digdowiseiso
Populis : Jurnal Sosial dan Humaniora Vol 7, No 1 (2022)
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/pjsh.v7i1.1049

Abstract

This study aims to analyze the regional financial performance of Magelang Regency in terms of the Ratio of the Degree of Fiscal Decentralization, the Ratio of PAD Effectiveness, Regional Financial Efficiency and the Harmony of Regional Spending. This research is a quantitative descriptive study on the financial condition of the Government of Magelang Regency during the period 2017-2019. Regional Financial Performance Kab. Magelang seen from the RDDF of 17.25% which is in the criteria of being deficient in increasing its PAD. The degree of effectiveness of PAD is 110.29% with the criteria for being very effective, good and capable in the management of PAD. From the REKD side, it was 655.42% with ineffective criteria, that is, the total regional expenditure figure was greater than the realization of PAD. Harmony in Operational Expenditures is at 39.17%, which is less than half of the total Regional Expenditures or less than 50%. The balance of capital expenditures is 18.45%, which reflects that the amount of regional expenditure allocations for capital expenditures is harmoniously below the 20% figure. District Government Magelang still prioritizes short-term annual Operational Expenditures from its APBD compared to Capital Expenditures for long-term development Penelitian ini bertujuan untuk menganalisis kinerja keuangan daerah Kabupaten Magelang di lihat dari rasio derajat desentralisasi fiskal, rasio efektifitas PAD, efisiensi keuangan daerah dan keserasian belanja daerah. Penelitian ini adalah penelitian deskriptif kuantitif pada keadaan keuangan Pemerintah Kabupaten Magelang selama kurun waktu 2017-2019. Kinerja Keungan Daerah Kab. Magelang dilihat dari RDDF sebesar 17,25% yang masuk kriteria kurang dalam meningkatkan PAD-nya. Pada Derajat Efektivitas PAD adalah sebesar 110,29% dengan kriteria sangat efektif, telah baik dan mampu dalam pengelolaan PAD. Dari sisi REKD adalah sebesar 655,42% dengan kriteria tidak efektif, yakni jumlah angka Belanja Daerah lebih besar dari realisasi PAD. Keserasian Belanja Operasional berada diangka 39,17% berada kurang dari separuhnya dari seluruh Total Belanja Daerah atau kurang dari 50%. Keserasian Belanja Modal adalah sebesar 18,45% yang mencerminkan besarnya alokasi belanja daerah untuk belanja modal masih serasi berada dibawah angka 20%. Pemerintah Kab. Magelang masih memprioritaskan Belanja Operasional jangka pendek tahunan dari APBD nya dibandingkan dengan Belanja Modal untuk pembangunan jangka panjang.   
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN LONG TERM DEBT TO ASSET RATIO TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (Studi Empiris Pada Perusahaan yang Terdaftar di BEI Tahun 2015-2019) Kumba Digdowiseiso; Bambang Subiyanto; Kennedy Irnandi
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3890

Abstract

This study aims to investigate the effects of Current Ratio (CR), Debt to Equity Ratio (DER), and Long term Debt to Asset Ratio (LDAR) on Corporate Income Tax Payable in companies listed on the Indonesia Stock Exchange LQ45. We use a quantitative method by utilizing a multiple linear regression to analyze the nexus between independent variable and dependent variable. Based on the predetermined criteria set in the purposive sampling technique, 10 companies were selected from the LQ45 index on the Indonesia Stock Exchange (IDX) over the period 2015-2019. Our findings indicate that both Current Ratio (CR) and Debt to Equity Ratio (DER) have a positive and significant effect on Corporate Income Tax Payable. Meanwhile, Long-Term Debt to Asset Ratio (LDAR) has no significant effect on Corporate Income Tax Payable.
Co-Authors Abdillah Dattul Kahfie Achmad Taufik Adam Nurkholik Adam Yola Mughni Aditya Kusuma Rachman Adityo Alif Rahman Kusumo Agustina Agustina Ahmad Cik Ahmad Nabil Bintang Akristi Eni Alam Nur Amali Amelia Fidriyanti Ananda Alifia Ahmad Andi Nurcahya Andini Nurwulandari Andre Golioth Annisa Ussolikhah Arlisa Nurul Imani Arlisa Nurul Imani Arni Karina Arum Fitri Nuryanti Ayla Virariani Bagus Syarifuddin Bambang Subiyanto Bambang Subiyanto Bambang Susilo Banu Abdillah Beladdina An’nisa Beureukat Beureukat Chaerillya Chaerillya Citra Paramitha Selviana Clarissa Alexandra Cucuk Endratno Deva Safrina Dewi Sekar Arum Dewi Susilawati Diah Ramadhani Fadillah Dian Nafiati Dimas Akendy Dimas Fajar Satrio Dinda Dwi Pertiwi Dinda Karunia Putri Dita Nurul Aini Mustika Dewi Dita Nurul Aini Mustika Dewi Divya Chaerani Mulia Safitri Donan Aditria Dwi Budi Sulistiyana Edi Sarwa Susila Eko Sugiyanto Elwisam Elwisam Elwisam Elwisam Elwisam Eunike Threisa Lintong Eva Kartikasari Falya Azkia Putri Fatimah Azzahra Fauzia Listianto Febrian Caesar Ramadhan Feby Kartika Ismawati Felicia Khalkali Hendris Firyal Nadhifah Fairuz Fitra Pratama Putra Fitri Agustiani Fitri Yesica Sabrina Panjaitan Fitria Erisa Suci Gadis Dwi Inanta Gagih Pradini Ganang Ari Putranto Gims Viega Riviere Tambun Grace Artha Debora Hadi Prayitno Hamrin Hamrin Hani Lestari Hasnop Putra Minang Hilda Mataris Ifan Firmansyah Ila Florencia Soka Raga Ilham Nur Muhammad Ilma Fitria Indah Dian Indah Rahmawati Rambe Intan Sulistia Ningrum Irma Sifa Fauziah Jodi Indra Priadi Junaedah Junaedah Karina Anjasmara Karina, Arni Kennedy Irnandi Khairunnisa Khairunnisa Khalid Azistha Amri Kusumaningrum, Anisa Putri Lily Sri Utami Lukman Mayorette Shabrina Ananda Meika Rozandi Melati Melati Mochammad Wafie Arsyad Muhamad Fikri Rachmansyah Muhammad Ananda Putra Kushendar Muhammad Aufa Pumuka Muhammad Azis Junaedi Muhammad Bahtiar Satrio Muhammad Dimyati Sudja Muhammad Nuril Huda MUHAMMAD RAYHAN Muhammad Rizki Darmawan Muhammad Sabana Muhammad Wahyu Saputra Muhani Muhani, Muhani Nada Virgita Nadia Maulidah Nurul Robi Zain Nanda Meyta Sari Nanda Salsabillah Ni Made Widya Premaiswari Nida Nafisah Oktaviani Niken Kusumawardani Niken Winarsih Nourman Dwi Seftia Novi Lovita Dwi Novia Nur Damayanti Noviyanti Mandasari Nur Hidayat Fanesa Nur Ikawati Nur Muhamad Fachrurrozi Nurul Fadillah Nurul Hasanah Octavia Miranti Pangestu Raharjo Prameswari, Kintan Mayang Rachmat Hidayat Rafitra Amira Putri Rahadian Ananto Rahayu Lestari Rahayu Lestari Rahayu Lestari Raihan Aqilla Khalis Ramang Husin Demolingo Rangga Dimas Dimas Rani Yulia Resti Hardini Resti Hardini Reza Dwi Cahyanto Reza Emelia Reza Fahlevi Lubis Ria Ria Ria Ria Rian Hidayat Rika Nur Hikmah Rini, Nurul Alfisyah Robby Ferdiansyah Salsa Nabila Aziz Santi Retno Sari, Santi Shafira Qadrina Shahnaz Meutia Andrapuri Shipa Nur Fadila Silviana Rachman Sindi Claudia Vanessa Sindi Santika Siti Hikmah Siti Mariah Ulfah Siti Rosyida Cindy Siti Sarah Chairunisa Siti Zuliyana Siwi Afinni Lestari Sri Rustiningrum Suadi Sapta Putra Suadi Sapta Putra Subur Karyatun Subur Karyatun Subur Karyatun Sulistianto Ibrahim Syifa Nuraiyini Amelia Theodorus Gavrilla Banusetyo Theodorus Gavrilla Banusetyo Tiara Pradani Tri Septy Lutpiana Tyan Putri Isnaini Umi Rofiqotul Laili Virhan Arief Fadhila Wahyu Bagus Satrio Wahyu Fajar Ramadhan Wildan Nuradi Nuradi Wulandita Julyanti Sabila Yogi Alfaizi Yulia Kartika Sari Yumna Zahra Andita Putri Yunita Pratiwi Yunita Pratiwi Zaenal Arifin Zumratul Meini