Published: 2023-10-01

Analisa Pengaruh SILPA Dan Varians Anggaran Belanja Kabupaten dan Kota Provinsi Sumatera Selatan

DOI: 10.35870/jemsi.v9i5.1488

Qurrotul Ayuni, Yuliana Sari, Yevi Dwitayanti
Issue Cover

Downloads

Article Metrics
Share:

Abstract

Tujuan dari penelitian penelitian ini adalah untuk mengetahui bagaimana faktor-faktor yang menyebabkan terjadinya perubahan anggaran. Dengan beberapa variabel yaitu SILPA dan varians anggaran pada pemerintah daerah Sumatera Selatan. Pelaksanaan penelitian ini akan berlangsung selama 5 tahun dan menggunakan sampel purposive sampling yang hanya menggunakan data laporan realisasi dan perubahan anggaran pada 10 kabupaten dan kota di provinsi Sumatera Selatan tahun 2017 sampai dengan tahun 2021 yang dapat dilihat pada website pemda dan BPK. (lembaga pemeriksa keuangan). Penelitian ini dibuktikan dengan pengujian analisis regresi linier berganda setelah dilakukan uji deskriptif dan uji asumsi klasik. Selanjutnya penelitian ini mengungkapkan bahwa variabel SILPA berpengaruh dan variabel varians anggaran tidak berpengaruh terhadap anggaran belanja daerah kabupaten dan kota Provinsi Sumatera Selatan


Kata Kunci : SILPA, Varians Anggaran Belanja dan Perubahan Anggaran Belanja

Keywords

No keywords available.

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Ayuni, Q., Sari, Y., & Dwitayanti, Y. (2023). Analisa Pengaruh SILPA Dan Varians Anggaran Belanja Kabupaten dan Kota Provinsi Sumatera Selatan. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(5), 1869-1877. https://doi.org/10.35870/jemsi.v9i5.1488
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 5 (2023)

  • Section: Articles

  • Published: %750 %e, %2023

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies

No author biographies available.

References
  • Abadiarti, Bertha. (2014). Pengaruh Tingkat Inkremental, Penganggaran Awal, Kondisi Keuangan Pemerintah Daerah dan SosioEkonomi Lokal Terhadap Rebudgeting pada Pemerintah Indonesia.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Abdullah, Syukriy, & Nazry, Ramadhaniatun. (2015). Analisis Varian Anggaran Pemerintah Daerah : Penjelasan Empiris dari Perspektif Keagenan. Jurnal Samudra Ekonomi Dan Bisnis, 6(2), 272–283. Retrieved from http://www.academia.edu/download/35754715
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Abdullah, Syukriy, & Rona, Riza. (2014). Pengaruh sisa anggaran, pendapatan sendiri, dan dana perimbangan terhadap belanja modal. Jurnal Kajian Ekonomi Dan Bisnis Islam STAIN Kudus, 7(1), 179–202.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Herianti, Eva. (2019). Budget Turbulence And Budget Deviation: Do Local Government Have The Ability To Reduce Them? Jurnal Tata Kelola & Akuntabilitas Keuangan Negara Eva Herianti. 5(1), 1–20.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Junita, Afrah, & Abdullah, Syukriy. (2016). Pengaruh Fiscal Stress Dan Legislature Size Terhadap Expenditure Change Pada Kabupaten/Kota Di Sumatera Utara. Jurnal Akuntansi, 20(3), 477–478. https://doi.org/10.24912/ja.v20i3.10
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kurniawan, Arief, & Arza, Fefri Indra. (2019). Pengaruh Fiscal Stress, Varians Anggaran Dan Perubahan Sisa Lebih Perhitungan Anggaran Terhadap Perubahan Anggaran Belanja Pada Pemerintah Daerah. Jurnal Eksplorasi Akuntansi, 1(3), 1275–1292. https://doi.org/10.24036/jea.v1i3.142
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Martunis; Darwanis; Abdullah, Syukriy. (2014). Pengaruh Sisa Lebih Perhitungan Anggaran Dan Pendapatan Asli Daerah Terhadap Belanja Daerah: Analisis Perubahan Apbd Kabupaten/Kota Se-Aceh. Jurnal Telaah Dan Riset Akuntansi, 7(1), 52–57.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Marzalita, Marzalita, Nadirsyah, Nadirsyah, & Abdullah, Syukriy. (2014). Faktor-Faktor yang Mempengaruhi Perubahan Anggaran Belanja Barang dan Jasa pada Pemerintah Daerah di Indonesia. Jurnal Administrasi Akuntansi: Program Pascasarjana Unsyiah, 3(3), 46–58. Retrieved from https://jurnal.usk.ac.id/JAA/article/view/4434/3815
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Novelsyah, Mochamad, Nor, Wahyudin, & Rasidah, Rasidah. (2022). Model Prediksi Perubahan Anggaran Belanja Daerah Pada Kabupaten Kota di Kalimantan Selatan. Jurnal Akuntansi Keuangan Dan Bisnis, 15(Vol. 15 No. 1 (2022)), 401–410. https://doi.org/10.35143/jakb.v15i1.5296
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rafli, Muhammad Nur, & Sari, Vita Fitria. (2021). Pengaruh PAD, SiIPA, dan Fiscal Stress terhadap Perubahan Belanja Bantuan Sosial pada Pemerintah Daerah. Jurnal Eksplorasi Akuntansi, 3(3), 486–500. https://doi.org/10.24036/jea.v3i3.384
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rizqiyati, Chanif, Perdana, Halim Dedy, & Setiawan, Doddy. (2019). Determinan Perubahan Anggaran Belanja Modal. Jurnal Riset Akuntansi Dan Keuangan, 7(1), 83–96. https://doi.org/10.17509/jrak.v7i1.15140
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads

Most read articles by the same author(s)