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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Bina Bangsa Ekonomika
Zesmi Kusmila
Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci
Economics, Econometrics & Finance Social Sciences

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Pengaruh Pad dan Belanja Modal terhadap Tingkat Kemandirian Keuangan Daerah Kabupaten Kerinci Tahun 2014-2020 Zesmi Kusmila
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui: 1) Apakah ada pengaruh PAD dan Belanja Modal, terhadap Tingkat Kemandirian Keuangan Kabupaten Kerinci Tahun 2014 - 2020 secara parsial. 2) Apakah ada pengaruh PAD dan Belanja Modal terhadap tingkat kemandirian keuangan Kabupaten Kerinci Tahun 2014 – 2020 secara simultan. 3) Besarnya pengaruh PAD dan Belanja Modal Pegawai terhadap Tingkat Kemandirian Keuangan Kabupaten Kerinci Tahun 2014 - 2020. Metodologi penelitian yang digunakan adalah pendekatan kuantitatif deskriptif, jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari instansi terkait yang kemudian diolah menggunakan software SPSS dengan melalui pengujian yang berkaitan dengan kebutuhan penelitian. Hasil yang diperoleh adalah 1) Secara parsial, Pendapatan Asli Daerah tidak berpengaruh signifikan terhadap tingkat kemandirian keuangan daerah Kabupaten Kerinci Tahun 2014 - 2020. 2) Secara parsial, belanja modal berpengaruh tidak signifikan terhadap tingkat kemandirian keuangan daerah Kabupaten Kerinci pada tahun 2014 - 2020. 3.) Secara simultan, PAD dan Belanja Modal tidak berpengaruh terhadap tingkat kemandirian finansial Kabupaten Kerinci Tahun 2014 – 2020. 4) Besarnya pengaruh variabel PAD dan Belanja Modal terhadap Tingkat Kemandirian Keuangan Daerah di Kabupaten Kerinci sebesar 74,7%.
PENGARUH REVISI ANGGARAN, PARTISIPASI ANGGARAN, TINGKAT KESULITAN, SERTA EVALUASI DAN UMPAN BALIK TERHADAP PENCAPAIAN YANG EFEKTIF Zachari Abdallah; Maryanto Maryanto; Zesmi Kusmila
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.359

Abstract

Government has an important role in serving the needs of the people. The role is to make plans or work systems in government more directed and efficient, especially local governments must be able to improve their performance. To evaluate and improve government performance, an index is used in which there are core dimensions that become the main indicators, namely public financial management, fiscal performance, service provision and investment climate. The purpose of this study is to determine and analyze the effect of budget revision, budget participation, budget difficulty level, evaluation and feedback on effective budget achievement simultaneously and the effect of budget revision, budget participation, budget difficulty level, evaluation and feedback on partial effective budget achievement. The methods used in this study are survey and interview methods through questionnaires with quantitative research approaches and primary data sources. Meanwhile, to analyze the data obtained, Multiple Correlation Coefficient Analysis is used, Multiple Linear Regression Analysis, Determination Coefficient Analysis, and Hypothesis Test using Significance Test (t Test and F Test). There is a significant effect of evaluation and feedback on effective budget achievement. Partially, the budget revision variable has a significant effect on the effective budget achievement of the Jambi language office, the budget participation variable does not have a significant effect on the effective budget achievement of the Jambi language office, the difficulty level variable does not affect the effective budget achievement of the Jambi language office, the Evaluation and Feedback variables have no effect on the effective budget achievement of the Jambi language office,  That the  implementation of the budget whose purpose is to find out the possibility of deviations in one unit towards responsible leaders and feedback is very important for budget implementers because it can be used to anticipate deviations that may occur in the future period
ANALISIS PENERAPAN AKUNTANSI KEUANGAN PADA DESA PONDOK SIGUANG KECAMATAN DANAU KERINCI BARAT KABUPATEN KERINCI Zesmi Kusmila; Cyntia Carolina
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE) [IN PRESS]
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.622

Abstract

A village is a legal community unit that has territorial boundaries and is authorized to regulate and manage government affairs and the interests of local communities based on community initiatives in the government system of the unitary state of the Republic of Indonesia. This research aims to determine the application of financial accounting in Pondok Siguang Village, West Lake Kerinci District, Kerinci Regency, researchers used Primary and Secondary Data in the form of written documents and direct interviews. This research uses the accounting cycle guidelines of the IAI-KASP Village Financial Accounting Assistance Guidelines, 2015 and Generally Accepted Accounting Principles
Co-Authors Abdallah, Zachari Carolina, Cyntia Maryanto Maryanto