DIAH EKANINGTIAS | STIE Perbanas Surabaya (original) (raw)
Papers by DIAH EKANINGTIAS
Journal of Public and Business Accounting
Penelitian dalam hal ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas, likuidi... more Penelitian dalam hal ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas, likuiditas dan pertumbuhan penjualan terhadap Nilai Perusahaan food & beverage yang terdaftar di Bursa Efek Indonesia. Manfaat dalam penelitian ini untuk membantu para calon investor dalam menerima informasi pertimbangan dengan adanya struktur modal, profitabilitas, likuiditas dan pertumbuhan penjualan pada sub sektor food & beverage dan dapat memberikan solusi terbaik dalam mengambil suatu keputusan investasi. Penelitian dalam hal ini menggunakan penelitian kuantitatif, jenis data yang digunakan adalah data sekunder. Teknik analisis yang digunakan adalah analisis deskriptif, asumsi klasik, regresi linier berganda, koefisien determinasi, uji F dan uji t. Teknik pengambilan sampel penelitian menggunakan teknik purposive sampling, dalam hal ini populasi penelitian ini adalah perusahaan sub sektor food & beverage yang terdaftar dalam Bursa Efek Indonesia dalam periode 2019-2021. Sampel penelitian ...
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat
Trading business competition in the City of Surabaya is very competitive, therefore, the best ser... more Trading business competition in the City of Surabaya is very competitive, therefore, the best service for customers by providing accurate and fast information needed by customers and suppliers. Partners need the application of a sales accounting information system that uses a parallel-connected user in the reporting of financial statements. The partner in this community service is UD Rino who is engaged in the trade sector. The purpose of this community service is to provide training and assistance in the use of sales information systems, so that the resulting financial reports can be used as information for accurate and fast business decision makers. The results of community service information that partners have successfully operated the sales information system installed on computers in their trading businesses. The results also inform that partners can manage financial information and use it as information for business decision-making. The training and mentoring have been succes...
The Indonesian Accounting Review
This study aims to interpret how competence, culture, and socio-spiritual factors influence the i... more This study aims to interpret how competence, culture, and socio-spiritual factors influence the implementation of the village financial system in Tanjungarum Village, Sukorejo, Pasuruan. This research is a case study using qualitative research method. The village head, village secretary, finance chief, and village treasurer were selected as the key informants. The results of this study reveal that the competency of village officials, as village government accountants, is still inadequate and it requires regular mentoring and training on operationalizing the village financial system. The cultural dimension inherent in the Tanjungarum Village community tends to be uniform, masculine and high power distance and it is an obstacle in accepting the new village financial system. The beginning of its implementation, the system experienced a lot of resistance, but in the end a culture of mutual help and acceptance of change was shown by the community. Strong socio-spiritual aspect also stren...
This study aims to examine the effect of budget participation, organizational commitment and moti... more This study aims to examine the effect of budget participation, organizational commitment and motivation on the performance of government agencies in Pacitan Regency (OPD). This research was conducted by distributing research questionnaires to each OPD in Pacitan Regency. The data analysis technique used m ultiple linear regression analysis. The results of the study inform that the independent variable of budget participation has an effect on the performance of government agencies. Budget participation can made increasing government performance achievements by involving each personal in charge to prepare their budget activities. Organizational commitment variable has an effect on the performance of government agencies. The organizational commitment made the government agencies have strong commitment to achieve their goal easier. Finally, this study also informs that motivation variable affect the performance of government agencies. Moreover, results of the research can contribute dir...
The purpose of the research is to determine the effect on financial performance in banking compan... more The purpose of the research is to determine the effect on financial performance in banking companies. This research is a quantitative research with the population of all companies in Indonesia Stock Exchange year 2013-2015. Sampling method used. The analysis tool used in this research is multiple linear regression analysis with the help of SPSS version 20 program. Data technique used in this research is documentation. The method undertaken by collecting secondary data and all information required from Indonesia Stock Exchange (BEI) that can be accessed at www.idx.co.id. The result of the research shows 1) the commissioner is partially insignificant to the financial performance of the company, 2) the board of directors is partially insignificant to the financial performance of the company, 3) the audit committee is partially significant to the financial performance of the company, 4) the partially insignificant institutional to the financial performance banking companies. 5) simultan...
Theoretical & Applied Science, 2018
ISRA (India) = 1.344 ISI (Dubai, UAE) = 0.829 GIF (Australia) = 0.564 JIF = 1.500 SIS (USA) = 0.9... more ISRA (India) = 1.344 ISI (Dubai, UAE) = 0.829 GIF (Australia) = 0.564 JIF = 1.500 SIS (USA) = 0.912 РИНЦ (Russia) = 0.156 ESJI (KZ) = 4.102 SJIF (Morocco) = 5.667 ICV (Poland) = 6.630 PIF (India) = 1.940 IBI (India) = 4.260
Communications - Scientific letters of the University of Zilina, 2020
Parking is an unrelenting problem, with more vehicles having an impact on the way how to park a v... more Parking is an unrelenting problem, with more vehicles having an impact on the way how to park a vehicle. Some experts have made various breakthroughs in overcoming parking problems; one of them is using smartphone technology as a system to facilitate the way to park. This study aims to analyse user acceptance using the Unified Theory of Acceptance and Use of Technology UTAUT method with structural equation models (SEM-PLS), against 221 respondents. The result is that performance expectations, effort expectancy, and social influence variables have a significant effect on behavioural intention. Then the facilitating conditions variable and behavioural intention significantly influence the use of behaviour for using smartphone parking systems. Furthermore, this research is expected to help the government to find out what factors affect the parking system.
The Indonesian Accounting Review, 2019
The performance of the local government finance is the extent of the accomplishment of an a resul... more The performance of the local government finance is the extent of the accomplishment of an a result of working in the field of finance the regions by the use of of the country financial system which have already been stipulated the provisions of perundang-undangan .This study aims to in order to understand the the influence of the Regional Genuine Income (GRI) , part of the balance funds , and capital spending on the performance of the local government finance .The subject matter of the was used in the study all of the approximately districts in the province of east java .Tekmik the sampling method of who used in this research was linear regression of multiple by waking early and going spss 23 .The results of the analysis the data shows that local government revenues and the balance funds is the only significant type of negative has had a significant effect on the performance of the local government finance , and capital expenditure has not been affecting the the performance of the l...
The Indonesian Accounting Review, 2019
Capital structure is a very important element needed by companies to conduct the companies’ opera... more Capital structure is a very important element needed by companies to conduct the companies’ operational activities. Companies must determine whether to use internal funds first or external funds to finance investment in getting an optimal capital structure. The purpose of this study is to examine the influence of the variables of profitability, size and growth on the capital structure in consumer goods companies. Multiple regression analysis is used to analyze the data in this study. Data analysis is conducted on consumer goods companies listed on the Indonesia Stock Exchange period 2012-2016. Based on the analysis, it is found that profitability, size, and growth have an effect on capital structure in consumer goods companies listed on the Indonesia Stock Exchange 2012-2016.
The purpose of the research is to determine the effect on financial performance in banking compan... more The purpose of the research is to determine the effect on financial performance in banking companies. This research is a quantitative research with the population of all companies in Indonesia Stock Exchange year 2013-2015. Sampling method used. The analysis tool used in this research is multiple linear regression analysis with the help of SPSS version 20 program. Data technique used in this research is documentation. The method undertaken by collecting secondary data and all information required from Indonesia Stock Exchange (BEI) that can be accessed at www.idx.co.id. The result of the research shows 1) the commissioner is partially insignificant to the financial performance of the company, 2) the board of directors is partially insignificant to the financial performance of the company, 3) the audit committee is partially significant to the financial performance of the company, 4) the partially insignificant institutional to the financial performance banking companies. 5) simultan...
Debt policy is a decision that can be taken by the company to obtain funds from third parties. Th... more Debt policy is a decision that can be taken by the company to obtain funds from third parties. This research aim to examine (1) the effect of managerial ownership on debt policy in property, real estate and building constructions companies listed on Indonesia Stock Exchange in the period 2013-2015, (2) the effect of institutional ownership on debt policy in property, real estate and building constructions companies listed on Indonesia Stock Exchange in the period 2013-2015, (3) the effect of firm size on debt policy in property, real estate and building constructions companies listed on Indonesia Stock Exchange in the period 2013-2015 and (4) the effect assets structure on debt policy in property, real estate and building constructions companies listed on Indonesia Stock Exchange in the period 2013-2015. The subject of this research is property, real estate and building constructions companies listed on Indonesia Stock Exchange in the period 2013-2015 were selected by purposive samp...
Tujuan program abdimas ini adalah untuk melakukan pendampingan dan memberikan pemecahan masalah t... more Tujuan program abdimas ini adalah untuk melakukan pendampingan dan memberikan pemecahan masalah terkait manajemen persediaan di kampong kue rungkut Surabaya. Metode pelaksanaannya adalah di awali dengan melakukan observasi terkait dengan kebutuhan merancang sistim informasi manajemen persediaan berbasis aplikasi yang dapat membantu pelaku usaha kue di Kampung Kue Rungkut yang mampu menyajikan: Informasi stok masuk yaitu jumlah kue yang masih tersedia dan stok keluar yaitu jumlah kue basah yang sudah terjual baik milik sendiri maupun yang merupakan barang konsinyasi. Informasi penjadwalan pemesanan terhadap pesanan pelanggan agar tidak terjadi penumpukkan pelanggan. Hasil pengabdian masyarakat menginformasikan bahwa UKM mitra belum melakukan manajemen persedian dengan baik. Karena mitra belum sadar bahwa dengan m elakukan pengendalian terhadap persediaan barang akan mempermudah atau memperlancar jalannya operasi bisnis yang harus dilakukan secara berturut-turut untuk memproduksi prod...
Perumahan Gunung Anyar Asri berada di Surabaya Timur dekat daerah tambak dan dekat wisata Mangrov... more Perumahan Gunung Anyar Asri berada di Surabaya Timur dekat daerah tambak dan dekat wisata Mangrove serta sebelah selatan merupakan perbatasan dengan kabupaten Sidoarjo. Terdapat kelompok Ibu-ibu yang mengelola bank sampah yang dinamai “Bank Sampah Amanah”. Tujuan dari program tersebut adalah untuk menciptakan lingkungan yang bersih, nyaman dalam kehidupan bermasyarakat. Permasalahan mitra yang ingin diselesaikan dalam program IbM ini meliputi masih rendahnya tingkat partisipasi ibu-ibu rumah tangga sebagai warga terhadap kegiatan bank sampah, Ibu-ibu warga perumahan belum memiliki kemampuan pengolahan sampah kering, Ibu-ibu pengurus belum memiliki pemahaman pengelolaan keuangan Bank Sampah Amanah dalam bentuk tabungan sampah, Pengurus kurang memiliki kemampuan dalam bidang pencatatan akuntansi ”sederhana” yang sangat diperlukan dalam pengelolaan bank sampah ini. Metode yang digunakan dalam rangka menyelesaikan permasalahan tersebut adalah diskusi dan komunikasi dengan kelompok Ib...
The potential of regional income derived from parking fees is very high, therefore some major cit... more The potential of regional income derived from parking fees is very high, therefore some major cities in Indonesia such as Surabaya, Bandung and Jakarta have implemented a parking management model from a secure manual. Currently the local revenue of cities and districts governments from parking fee was still low and declining. The objective is to mobilize regional income through the development of public information system based on smartphone. The specific target to be achieved is to build the network from the automatic teller machine to another system. This study aims to create smartphone-based parking applications with System Development Life Cycle (SDLC) method, from analysis, design, development to testing and simulation. The results of research for the local government strongly support the development of smartphone-based applications with the System Development Lifecycle method (SDLC). The proposed e-parking system can manage the management of parking charges. Through this syste...
Jurnal Riset Akuntansi & Perpajakan (JRAP)
A B S T R A C T This study aims to determine whether there is influence of local revenue (PAD), t... more A B S T R A C T This study aims to determine whether there is influence of local revenue (PAD), the general allocation fund (DAU) and special allocation fund (DAK) for budget allocations in the areas measured by indirect expenditures and direct spending. The sample of population in this study was 38 district in East Java in the year 2010 to 2012. This study uses secondary data in the form of the Budget Statement of Revenue and Expenditure (APBD) District. The sampling method using a census method by taking the entire population. Research tool used is multiple linear regression. The results of this study indicate that the PAD, DAU, DAK has a positive and significant impact on indirect expenditure, if seen further, the level of dependence of indirect expenditure is more dominant compared to the DAU and DAK whereas PAD, DAU has a positive and significant impact against direct spending. DAK perpengaruh positive and significant impact on direct spending, the level of dependence of direct...
International Journal of Social and Economic Research
Journal of Public and Business Accounting
Penelitian dalam hal ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas, likuidi... more Penelitian dalam hal ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas, likuiditas dan pertumbuhan penjualan terhadap Nilai Perusahaan food & beverage yang terdaftar di Bursa Efek Indonesia. Manfaat dalam penelitian ini untuk membantu para calon investor dalam menerima informasi pertimbangan dengan adanya struktur modal, profitabilitas, likuiditas dan pertumbuhan penjualan pada sub sektor food & beverage dan dapat memberikan solusi terbaik dalam mengambil suatu keputusan investasi. Penelitian dalam hal ini menggunakan penelitian kuantitatif, jenis data yang digunakan adalah data sekunder. Teknik analisis yang digunakan adalah analisis deskriptif, asumsi klasik, regresi linier berganda, koefisien determinasi, uji F dan uji t. Teknik pengambilan sampel penelitian menggunakan teknik purposive sampling, dalam hal ini populasi penelitian ini adalah perusahaan sub sektor food & beverage yang terdaftar dalam Bursa Efek Indonesia dalam periode 2019-2021. Sampel penelitian ...
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat
Trading business competition in the City of Surabaya is very competitive, therefore, the best ser... more Trading business competition in the City of Surabaya is very competitive, therefore, the best service for customers by providing accurate and fast information needed by customers and suppliers. Partners need the application of a sales accounting information system that uses a parallel-connected user in the reporting of financial statements. The partner in this community service is UD Rino who is engaged in the trade sector. The purpose of this community service is to provide training and assistance in the use of sales information systems, so that the resulting financial reports can be used as information for accurate and fast business decision makers. The results of community service information that partners have successfully operated the sales information system installed on computers in their trading businesses. The results also inform that partners can manage financial information and use it as information for business decision-making. The training and mentoring have been succes...
The Indonesian Accounting Review
This study aims to interpret how competence, culture, and socio-spiritual factors influence the i... more This study aims to interpret how competence, culture, and socio-spiritual factors influence the implementation of the village financial system in Tanjungarum Village, Sukorejo, Pasuruan. This research is a case study using qualitative research method. The village head, village secretary, finance chief, and village treasurer were selected as the key informants. The results of this study reveal that the competency of village officials, as village government accountants, is still inadequate and it requires regular mentoring and training on operationalizing the village financial system. The cultural dimension inherent in the Tanjungarum Village community tends to be uniform, masculine and high power distance and it is an obstacle in accepting the new village financial system. The beginning of its implementation, the system experienced a lot of resistance, but in the end a culture of mutual help and acceptance of change was shown by the community. Strong socio-spiritual aspect also stren...
This study aims to examine the effect of budget participation, organizational commitment and moti... more This study aims to examine the effect of budget participation, organizational commitment and motivation on the performance of government agencies in Pacitan Regency (OPD). This research was conducted by distributing research questionnaires to each OPD in Pacitan Regency. The data analysis technique used m ultiple linear regression analysis. The results of the study inform that the independent variable of budget participation has an effect on the performance of government agencies. Budget participation can made increasing government performance achievements by involving each personal in charge to prepare their budget activities. Organizational commitment variable has an effect on the performance of government agencies. The organizational commitment made the government agencies have strong commitment to achieve their goal easier. Finally, this study also informs that motivation variable affect the performance of government agencies. Moreover, results of the research can contribute dir...
The purpose of the research is to determine the effect on financial performance in banking compan... more The purpose of the research is to determine the effect on financial performance in banking companies. This research is a quantitative research with the population of all companies in Indonesia Stock Exchange year 2013-2015. Sampling method used. The analysis tool used in this research is multiple linear regression analysis with the help of SPSS version 20 program. Data technique used in this research is documentation. The method undertaken by collecting secondary data and all information required from Indonesia Stock Exchange (BEI) that can be accessed at www.idx.co.id. The result of the research shows 1) the commissioner is partially insignificant to the financial performance of the company, 2) the board of directors is partially insignificant to the financial performance of the company, 3) the audit committee is partially significant to the financial performance of the company, 4) the partially insignificant institutional to the financial performance banking companies. 5) simultan...
Theoretical & Applied Science, 2018
ISRA (India) = 1.344 ISI (Dubai, UAE) = 0.829 GIF (Australia) = 0.564 JIF = 1.500 SIS (USA) = 0.9... more ISRA (India) = 1.344 ISI (Dubai, UAE) = 0.829 GIF (Australia) = 0.564 JIF = 1.500 SIS (USA) = 0.912 РИНЦ (Russia) = 0.156 ESJI (KZ) = 4.102 SJIF (Morocco) = 5.667 ICV (Poland) = 6.630 PIF (India) = 1.940 IBI (India) = 4.260
Communications - Scientific letters of the University of Zilina, 2020
Parking is an unrelenting problem, with more vehicles having an impact on the way how to park a v... more Parking is an unrelenting problem, with more vehicles having an impact on the way how to park a vehicle. Some experts have made various breakthroughs in overcoming parking problems; one of them is using smartphone technology as a system to facilitate the way to park. This study aims to analyse user acceptance using the Unified Theory of Acceptance and Use of Technology UTAUT method with structural equation models (SEM-PLS), against 221 respondents. The result is that performance expectations, effort expectancy, and social influence variables have a significant effect on behavioural intention. Then the facilitating conditions variable and behavioural intention significantly influence the use of behaviour for using smartphone parking systems. Furthermore, this research is expected to help the government to find out what factors affect the parking system.
The Indonesian Accounting Review, 2019
The performance of the local government finance is the extent of the accomplishment of an a resul... more The performance of the local government finance is the extent of the accomplishment of an a result of working in the field of finance the regions by the use of of the country financial system which have already been stipulated the provisions of perundang-undangan .This study aims to in order to understand the the influence of the Regional Genuine Income (GRI) , part of the balance funds , and capital spending on the performance of the local government finance .The subject matter of the was used in the study all of the approximately districts in the province of east java .Tekmik the sampling method of who used in this research was linear regression of multiple by waking early and going spss 23 .The results of the analysis the data shows that local government revenues and the balance funds is the only significant type of negative has had a significant effect on the performance of the local government finance , and capital expenditure has not been affecting the the performance of the l...
The Indonesian Accounting Review, 2019
Capital structure is a very important element needed by companies to conduct the companies’ opera... more Capital structure is a very important element needed by companies to conduct the companies’ operational activities. Companies must determine whether to use internal funds first or external funds to finance investment in getting an optimal capital structure. The purpose of this study is to examine the influence of the variables of profitability, size and growth on the capital structure in consumer goods companies. Multiple regression analysis is used to analyze the data in this study. Data analysis is conducted on consumer goods companies listed on the Indonesia Stock Exchange period 2012-2016. Based on the analysis, it is found that profitability, size, and growth have an effect on capital structure in consumer goods companies listed on the Indonesia Stock Exchange 2012-2016.
The purpose of the research is to determine the effect on financial performance in banking compan... more The purpose of the research is to determine the effect on financial performance in banking companies. This research is a quantitative research with the population of all companies in Indonesia Stock Exchange year 2013-2015. Sampling method used. The analysis tool used in this research is multiple linear regression analysis with the help of SPSS version 20 program. Data technique used in this research is documentation. The method undertaken by collecting secondary data and all information required from Indonesia Stock Exchange (BEI) that can be accessed at www.idx.co.id. The result of the research shows 1) the commissioner is partially insignificant to the financial performance of the company, 2) the board of directors is partially insignificant to the financial performance of the company, 3) the audit committee is partially significant to the financial performance of the company, 4) the partially insignificant institutional to the financial performance banking companies. 5) simultan...
Debt policy is a decision that can be taken by the company to obtain funds from third parties. Th... more Debt policy is a decision that can be taken by the company to obtain funds from third parties. This research aim to examine (1) the effect of managerial ownership on debt policy in property, real estate and building constructions companies listed on Indonesia Stock Exchange in the period 2013-2015, (2) the effect of institutional ownership on debt policy in property, real estate and building constructions companies listed on Indonesia Stock Exchange in the period 2013-2015, (3) the effect of firm size on debt policy in property, real estate and building constructions companies listed on Indonesia Stock Exchange in the period 2013-2015 and (4) the effect assets structure on debt policy in property, real estate and building constructions companies listed on Indonesia Stock Exchange in the period 2013-2015. The subject of this research is property, real estate and building constructions companies listed on Indonesia Stock Exchange in the period 2013-2015 were selected by purposive samp...
Tujuan program abdimas ini adalah untuk melakukan pendampingan dan memberikan pemecahan masalah t... more Tujuan program abdimas ini adalah untuk melakukan pendampingan dan memberikan pemecahan masalah terkait manajemen persediaan di kampong kue rungkut Surabaya. Metode pelaksanaannya adalah di awali dengan melakukan observasi terkait dengan kebutuhan merancang sistim informasi manajemen persediaan berbasis aplikasi yang dapat membantu pelaku usaha kue di Kampung Kue Rungkut yang mampu menyajikan: Informasi stok masuk yaitu jumlah kue yang masih tersedia dan stok keluar yaitu jumlah kue basah yang sudah terjual baik milik sendiri maupun yang merupakan barang konsinyasi. Informasi penjadwalan pemesanan terhadap pesanan pelanggan agar tidak terjadi penumpukkan pelanggan. Hasil pengabdian masyarakat menginformasikan bahwa UKM mitra belum melakukan manajemen persedian dengan baik. Karena mitra belum sadar bahwa dengan m elakukan pengendalian terhadap persediaan barang akan mempermudah atau memperlancar jalannya operasi bisnis yang harus dilakukan secara berturut-turut untuk memproduksi prod...
Perumahan Gunung Anyar Asri berada di Surabaya Timur dekat daerah tambak dan dekat wisata Mangrov... more Perumahan Gunung Anyar Asri berada di Surabaya Timur dekat daerah tambak dan dekat wisata Mangrove serta sebelah selatan merupakan perbatasan dengan kabupaten Sidoarjo. Terdapat kelompok Ibu-ibu yang mengelola bank sampah yang dinamai “Bank Sampah Amanah”. Tujuan dari program tersebut adalah untuk menciptakan lingkungan yang bersih, nyaman dalam kehidupan bermasyarakat. Permasalahan mitra yang ingin diselesaikan dalam program IbM ini meliputi masih rendahnya tingkat partisipasi ibu-ibu rumah tangga sebagai warga terhadap kegiatan bank sampah, Ibu-ibu warga perumahan belum memiliki kemampuan pengolahan sampah kering, Ibu-ibu pengurus belum memiliki pemahaman pengelolaan keuangan Bank Sampah Amanah dalam bentuk tabungan sampah, Pengurus kurang memiliki kemampuan dalam bidang pencatatan akuntansi ”sederhana” yang sangat diperlukan dalam pengelolaan bank sampah ini. Metode yang digunakan dalam rangka menyelesaikan permasalahan tersebut adalah diskusi dan komunikasi dengan kelompok Ib...
The potential of regional income derived from parking fees is very high, therefore some major cit... more The potential of regional income derived from parking fees is very high, therefore some major cities in Indonesia such as Surabaya, Bandung and Jakarta have implemented a parking management model from a secure manual. Currently the local revenue of cities and districts governments from parking fee was still low and declining. The objective is to mobilize regional income through the development of public information system based on smartphone. The specific target to be achieved is to build the network from the automatic teller machine to another system. This study aims to create smartphone-based parking applications with System Development Life Cycle (SDLC) method, from analysis, design, development to testing and simulation. The results of research for the local government strongly support the development of smartphone-based applications with the System Development Lifecycle method (SDLC). The proposed e-parking system can manage the management of parking charges. Through this syste...
Jurnal Riset Akuntansi & Perpajakan (JRAP)
A B S T R A C T This study aims to determine whether there is influence of local revenue (PAD), t... more A B S T R A C T This study aims to determine whether there is influence of local revenue (PAD), the general allocation fund (DAU) and special allocation fund (DAK) for budget allocations in the areas measured by indirect expenditures and direct spending. The sample of population in this study was 38 district in East Java in the year 2010 to 2012. This study uses secondary data in the form of the Budget Statement of Revenue and Expenditure (APBD) District. The sampling method using a census method by taking the entire population. Research tool used is multiple linear regression. The results of this study indicate that the PAD, DAU, DAK has a positive and significant impact on indirect expenditure, if seen further, the level of dependence of indirect expenditure is more dominant compared to the DAU and DAK whereas PAD, DAU has a positive and significant impact against direct spending. DAK perpengaruh positive and significant impact on direct spending, the level of dependence of direct...
International Journal of Social and Economic Research