Analysis of the independence of regional financial management after and after covid-19 a case study of South Sumatra Province Districts
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Jun 20, 2023
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Abstract
This study intends to investigate how brand image, product quality, and price affect consumers' decisions to buy Garnier facial washing soap. Quantitative research is the method employed. Nonprobability sampling using accidental sampling methodology is the sampling technique, and the sample size is 100 persons. The general populace in South Cikarang who use Garnier facial cleanser makes up the study's sample. Version 25 of SPSS software was utilized in this investigation. The analytical approach utilized included the tests for normality, multiple regression, the t test, and the coefficient of determination. The study's findings are as follows: Based on all of the aforementioned tests regarding the influence of brand image on purchasing decisions, the sig results are greater than 0.05, specifically 0.157, and the t-count value is 1.426 with a t-table less than 1.660, indicating that this has a negative impact on brand image but is not significant to purchasing decisions. Based on all the tests that have been conducted above regarding the impact of product quality on purchasing decisions, it is clear from the study's findings that there is a significant positive influence on product quality and that the sig value of 0.001 is less than 0.05 and that the calculated t value is 3.557 with the t table 1.660. Based on all of the tests that have been run to determine the impact of price on purchasing decisions, it is clear from the findings of this study that there is a positive and significant impact of price on those decisions. The calculated t value is 5.720 with t table 1.660, and the sig value of 0.000 is smaller than 0.05.
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How to Cite
Pratiwi, I., & Fitriasuri, F. (2023). Analysis of the independence of regional financial management after and after covid-19 a case study of South Sumatra Province Districts. Enrichment : Journal of Management, 13(2), 1134-1142. https://doi.org/10.35335/enrichment.v13i2.1378
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Andriyani, M. (2022). Implementation of Budget Refocusing Policy in Procurement of Goods and Services for Handling Covid-19 by Bpkd West Aceh District Aceh Province. Regional Finance Study Program, Institute of Domestic Administration, 1(2), 1–15.
Arif, M., & Tania, MD (2022). The Impact of the Covid-19 Pandemic on the Decrease in People's Income in Bukit Lawang According to Islamic Economics. Scientific Journal of Islamic Economics, 8(02), 2043–2048.
Ayu, S., & Astuti, T. (2022). The Influence of the Implementation of the Government Internal Control System (SPIP) on Employee Performance (Case Study on Regional Financial Institutions (BKD) in South Buton Regency). Entries: Student Scientific Journal of the Faculty of Economics, UMButon, 4(1), 183–192.
Demiralp, S., & Eisenschmidt, J. (2021). Working Paper Series liquidity and retail deposits : 2283.
Devella, FN, & Abdullah, S. (2021). Understanding the Relationship between Budgeting and Regional Financial Reporting from the Perspective of Agency Relations. Journal of Integrated Scientific Economics (Jimetera), 1(1), 67–70. http://jurnal.utu.ac.id/jimetera/article/view/4327
Directorate General of Treasury of the Ministry of Finance. (2020). The Economy of South Sumatra Province in Regional Financial Management.
djpk kemenkeu. (2022). South Sumatra Provincial Revenue and Expenditure Budget. www.djpk.kemenkeu.go.id
Fahrika, AI, & Roy, J. (2020). The impact of the Covid 19 pandemic on macroeconomic developments in Indonesia and the policy responses taken. Innovation, 16(2), 206–213.
Galuh, A., Claudia, C., & Rahma, E. (2022). The Importance of Management Control Systems in Efforts to Increase Competitiveness at the "Simo Buah" Fruit Kiosk. Journal of Accounting, 03(02), 1–22. https://osf.io/mf9jk/download
Halim, A. (2012). Regional Financial Accounting (1st ed.). Salemba Four.
Hatta, H. (2020). Leading Sectors of South Sumatra Using the Location Quotient and Shift-Share Model Approaches. JOURNAL OF BORNEO AKCAYA, 6(2), 74–83. https://doi.org/10.51266/borneoakcaya.v6i1.152
Jensen, MC (1986). Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers. The American Economic Review, 76(2), 323–329. http://www.jstor.org/stable/1818789
Jensen, MC, & Meckling, WH (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Karina, NN, & Wibowo, P. (2022). Analysis of the Financial Performance of the Regional Government of Semarang City Before and During the Covid-19 Pandemic. Expansion: Journal of Economics, Finance, Banking, and Accounting, 14(2), 146–166. https://doi.org/10.35313/ekspansi.v14i2.4512
Ketaren, EV, & Haryanto, AM (2020). The Effect of Financial Performance on Banking Stability Listed on the Indonesian Stock Exchange. 9(2019), 1–13.
Khaerati, SN (2018). Analysis of Regional Financial Capacity in Supporting the Implementation of Regional Autonomy in Wajo Regency, South Sulawesi Province. Public Finance Study Program, 1999(December), 1–6.
Laraga, F., Usu, I., & Lamuda, I. (2022). Analysis of Regional Financial Management on Regency/City Regional Independence in Gorontalo Province. Tambusai Journal of Education, 6(1), 3222–3229. https://jptam.org/index.php/jptam/article/view/3387
Mardiasmo. (2010). Autonomy and Regional Financial Management (Andi (ed.)). Yogyakarta: Andi.
Mardiasmo. (2018). Taxation Revised Edition 2018. Andi.
Marcelina, A., & Herianti, E. (2022). Determinants of Regional Financial Independence. Journal of Accounting and Governance, 2(2), 110. https://doi.org/10.24853/jago.2.2.110-118
Muzaki, MZ, & Hapsari, MT (2022). Capital in the Regional Government of Tulungagung Regency in 2015 – 2021. SIBATIK JOURNAL, 2(1), 289–304.
Novita Anjarsari, Risky Nurfadila, & Iswatul Saldina. (2021). Analysis of Management Control Systems in Increasing Competitiveness at Ledokan Coffee Shops in Binangun Blitar. Jamanta: Unita Accounting Student Journal, 1(1), 24–39. https://doi.org/10.36563/jamanta_unita.v1i1.419
Oktaviani, MA, & Sari, DP (2020). Internal Control of Financial Reporting Accountability. Journal of Accounting And Taxes, 21(1), 186–193.
Government of the Republic of Indonesia. (2019). Government Regulation Number 12 of 2019 concerning Regional Financial Management. In Legal Media Journal.
Permendagri. (2020). Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.
Priharjanto, A., & Hadiwibowo, Y. (2021). State Financial Management Reform and the Role of PKN STAN. Info Artha, 5(2), 108–117. https://jurnal.pknstan.ac.id/index.php/JIA/article/view/1395/718
Riyadi, W. (2022). The Influence of General Allocation Funds, Special Allocation Funds and Capital Expenditures on the Level of Regional Financial Independence in Regencies/Cities in West Java Province. J-Action : Journal of Accounting and Information Systems, 3(1), 298–314. https://doi.org/10.31949/j-aksi.v3i1.2143
Sabaruddinsah. (2020). Study of budgetary participation, budget control, organizational structure of work procedures, national culture, dysfunctional behavior in Bekasi city and district government. Journal of Accounting Research & Accounting Computerization, 5(2), 49–62.
Sinulingga, PSB, Simanjuntak, A., & Ginting, MC (2022). The Influence of Implementation of Government Internal Control Systems, Regional Financial Accounting Systems, Utilization of Information Technology, and Apparatus Competence on the Quality of Local Government Financial Reports (Case Study at the Karo District Health Office). Journal of Management, 8(1), 89–106. http://ejournal.lmiimedan.net/index.php/jm/article/view/158
Soraida, S. (2023). Analysis of Regional Financial Capacity in Supporting the Implementation of Regional Autonomy in Gunung Mas Regency. Journal of Business and Management Economics, 1(1).
Sulangi, PG, Anwar, C., & Ulupui, IGKA (2022). The Effect Of General Allocation Funds, Economic Growth, And Area On The Level Of Financial Independence Of The Provincial Government Regions In Indonesia. Journal of Accounting, Taxation, And Auditing, 3(2), 328–338. http://pub.unj.ac.id/journal/index.php/japaDOI:http://doi.org/XX.XXXX/JurnalAKunansi,Perpajakan,danAuditing/XX.X.XX338.https://doi. org/xx.xxxxx/JAPA/xxxxx.
Suparman, N. (2021). Impact of the Covid-19 Pandemic on State Financial Management. Indonesian Treasury Review: Journal of the Treasury, State Finances and Public Policy, 6(1), 31–42. https://doi.org/10.33105/itrev.v6i1.261
Suparta, I. ., Dhora, S. ., Wijayanti, D., & Handayani, C. (2022). Regional Leading Sector Analysis in South Sumatra Province. Journal of Syntax Transformation, 33(1), 1–12.
Vebiani, D., Nugraha, & Hardiana, RD (2022). Analysis of Regional Financial Performance Before and During the COVID-19 Pandemic (Case Study in Regencies and Cities of West Java Province). Fineteach: Journal of Finance …, 1(1), 113–126. https://ejournal.upi.edu/index.php/fineteach/article/view/48137%0Ahttps://ejournal.upi.edu/index.php/fineteach/article/download/48137/19563
Yamali, FR, & Putri, RN (2020). The Impact of Covid-19 on the Indonesian Economy. Economics: Journal of Economics and Business, 4(2), 384. https://doi.org/10.33087/economics.v4i2.179
Yufifi, Ovtaviani, R., Indiarti, M., & Gunawan, Y. . (2022). Analysis of the Implementation of the Indonesian Economic Recovery Program to Overcome the Economic Impact of the Covid-19 Pandemic (Analysis of the Implementation of the National Economic Recovery Program (Pen) As a Driving Factor for Indonesia 'S. Journal of Entrepreneurship Management Vol., 19(02), 135– 146.
Zahra, LT, & Rizal, NA (2020). The Effect of Funding Structure on Liquidity Risk in the Banking Sector in Indonesia. E-Proceedings of Management, 7(2), 2517–2525. https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/download/12216/13236