4 research outputs found
Analisis Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Langsung dan Belanja Tidak Langsung di Kabupaten Kuningan Tahun 2006 – 2020
Full text linkPenelitian ini bertujuan untuk menganalisis apakah terjadi flypaper effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap belanja langsung dan belanja tidak langsung di Kabupaten Kuningan pada tahun 2006 – 2020.
Data dalam penelitian ini merupakan data sekunder yang diperoleh dari situs resmi Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan Republik Indonesia melalui pengolahan dengan interpolasi data. Metode dan teknik analisis yang digunakan dalam penelitian ini adalah statistik deskriptif dan regresi linier berganda.
Hasil penelitian menunjukkan bahwa : (1) DAU berpengaruh positif dan signifikan terhadap belanja langsung, (2) PAD berpengaruh positif dan signifikan terhadap belanja langsung, (3) DAU dan PAD secara bersama – sama berpengaruh positif dan signifikan terhadap belanja langsung, (4) DAU berpengaruh positif dan signifikan terhadap belanja tidak langsung, (5) PAD berpengaruh positif dan signifikan terhadap belanja tidak langsung, (6) DAU dan PAD berpengaruh positif dan signifikan terhadap belanja tidak langsung, dan (7) Terjadi flypaper effect pada belanja daerah di Kabupaten Kuningan.
Implikasi dari kesimpulan di atas yaitu dengan respon atas belanja langsung maupun belanja tidak langsung lebih besar menggunakan pembiayaan dari pemerintah pusat yang dalam penelitian ini berupa Dana Alokasi Umum dibandingkan dengan pembiayaan secara mandiri melalui Pendapatan Asli Daerah, hal ini membuktikan bahwa Pemerintah Daerah Kabupaten Kuningan masih bergantung pada dana transfer dari pemerintah pusat yaitu komponen pendanaan Dana Alokasi Umum. Upaya yang dapat dilakukan adalah pemerintah daerah Kabupaten Kuningan diharapkan lebih memaksimalkan penggalian potensi sumber daya daerahnya agar secara bertahap dapat menjadi tumpuan utama pembiayaan belanja daerahnya dan perlu adanya optimalisasi pengawasan yang dilakukan Ditjen Pajak (DJP) terhadap wajib pajak yang telah memenuhi syarat dan penggalian penerimaan pajak terhadap objek serta subjek pajak yang telah tercatat atau terdaftar dalam administrasi DJP.
Kata Kunci : Dana Alokasi Umum, Pendapatan Asli Daerah, Belanja Langsung, Belanja Tidak Langsung
Flypaper Effect Analysis of General Allocation Fund and Local Own-Source Revenue on Expenditures in Kuningan Regency 2006 – 2020
No full textThis research aims to analyze whether there is a flypaper effect of General Allocation Fund (GAF) and Local Own-Source Revenue (LOSR) on direct and indirect expenditures in Kuningan Regency in 2006 – 2020. Our research uses multiple linear regression, and we find that: (1) GAF and LOSR have positive and significant effect on both direct spending and indirect spending of regional government of Kuningan and (2) GAF has dominant effect on direct and indirect expenditures variables. We conclude that there is a flypaper effect on regional expenditures of Kuningan. It means that the Regional Government of Kuningan is still highly dependent on central government’s fund transfers. This research implies that (1) the Regional Government of Kuningan is expected to maximize the exploration of its local resources gradually, (2) it is necessary to optimize the supervision conducted by the Directorate General of Taxes (DGT) on taxpayers and to explore tax revenues from them and tax objects, (3) the local government needs to have adequate control systems to ensure compliance with management policy procedures, and (4) administrative procedure simplification is also necessary to provide convenience, thereby increasing tax compliance and the percentage of local revenue.Keywords: GAF, LOSR, Expenditures, Flypaper Effect
THE CHARACTERISTICS OF ENGLISH TERMINOLOGIES IN ACADEMIC, SCIENTIFIC TEXT AND ITS USE
No full textRevolution of language style is affected by technology and the field majored by the author; in this case it refers to university students. The use of English terms in scientific text is predictably affected by their English skills. This research aims to know the characteristics of English technical terms that are used by the students and its usage in academic scientific text. The data is collected from the thesis. The result shows that students properly use the terms in the form of phrases, consisting of two to four words, that are abbreviated and not abbreviated, because of their familiarity with the terms. The terms are used to mention the name of variable, the name of application, the name of object, and the name of theory. In order to maintain the use of Indonesian language, the advisors are expected to suggest the students use its equivalent that are available in Bahasa and use it daily so that it is acceptable and familiar for the students
The Analysis of Product Differentiation & Brand Awareness on Interest in Becoming a Customer of Commercial Islamic Bank
Full text linkIslamic banking is one type of banking activity whose activities are based on sharia principles, which aims to be free from usury. However, in its development it has experienced obstacles, especially in the field of marketing. So that the right strategy is needed, so that Islamic banking can be accepted by the community. In this case, in order to win the competition, it must create a product that is different from similar products, this difference is called product differentiation. In addition, the company can raise public awareness of its existence with a positive and innovative impression through the products offered. The purpose of this study is to determine the effect of product differentiation and brand awareness on the interest in becoming a customer of Bank Muamalat Indonesia. The method used in this study is descriptive analysis with a quantitative approach. While the number of samples in this study was 100 respondents. The data analysis tool used was Multiple Linear Regression Analysis. The results of this study show that product differentiation and brand awareness together influence the interest in becoming a customer; (2) product differentiation has a positive effect on purchasing interest; (3) brand awareness has a positive effect on purchasing interest
