Pengaruh pengelolaan keuangan kementerian/lembaga terhadap realisasi penerimaan negara bukan pajak
Info Katalog
File Repositori
Nomor Panggil : 023002108050
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Deni Darmawati
Subyek : Tax havens;Tax - Taxation
Kata Kunci : state budget allocation, non-tax revenue receivables, operational units, non-tax state revenue reali
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2023_TA_SAK_023002108050_Halaman-Judul.pdf | 9 | |
| 2. | 2023_TA_SAK_023002108050_Lembar-Pengesahan.pdf | 7 | |
| 3. | 2023_TA_SAK_023002108050_Bab-1-Pendahuluan.pdf | 7 | |
| 4. | 2023_TA_SAK_023002108050_Bab-2-Tinjauan-Pustaka.pdf | 20 |
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| 5. | 2023_TA_SAK_023002108050_Bab-3-Metode-Penelitian.pdf | 7 |
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| 6. | 2023_TA_SAK_023002108050_Bab-4-Analisis-dan-Pembahasan.pdf | 16 |
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| 7. | 2023_TA_SAK_023002108050_Bab-5-Kesimpulan.pdf | 3 | |
| 8. | 2023_TA_SAK_023002108050_Daftar-Pustaka.pdf | 4 | |
| 9. | 2023_TA_SAK_023002108050_Lampiran.pdf | 21 |
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P Penelitian ini bertujuan untuk menguji tentang pengaruh dari pengelolaan keuanganKementerian/Lembaga yaitu pagu APBN, piutang PNBP, dan satuan kerja terhadap realisasiPNBP tahun 2020-2022. Data yang digunakan adalah data sekunder yang bersumber dariLaporan Keuangan Pemerintah Pusat dan Direktorat Jenderal Anggaran KementerianKeuangan. Metode pengambilan sampel menggunakan teknik purposive sampling. Daripopulasi 88 Kementerian/Lembaga di Indonesia, diambil sampel sebanyak 80Kementerian/Lembaga selama 3 (tiga) tahun sehingga total observasi sebanyak 240Kementerian/Lembaga. Metode analisis yang digunakan dalam penelitian ini adalah analisisregresi data panel. Hasil uji hipotesis menunjukkan bahwa variabel pagu APBN berpengaruhsignifikan positif terhadap realisasi PNBP, variabel piutang PNBP tidak berpengaruh negatifterhadap realisasi PNBP, dan variabel satuan kerja tidak berpengaruh positif terhadap realisasiPNBP.
T This study aims to examine the effect of financial management within Ministries/Institutions,namely state budget allocation (APBN), non-tax revenue receivables (PNBP), and operationalunits on non-tax state revenue realization in 2020-2022. The data used in this study aresecondary data sourced from the Central Government Financial Reports and the DirectorateGeneral of Budget of the Ministry of Finance. The sample selection method used is a purposivesampling technique. From 88 Ministries/Institutions in Indonesia, found samples that meet thecriteria, with a total of 80 Ministries/Institutions for 3(three) years, so the total observationswere 240 Ministries/Institutions. The analytical method used in this research is panel dataregression analysis. The results of hypothesis test shows that the state budget allocationvariable has a significant positive effect on non-tax state revenue realization, non-tax revenuereceivables variable didn’t have a negative effect on non-tax state revenue realization,andoperational units variable didn’t have a positive effect on non-tax state revenue realization.
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