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Anastasya Br Ginting; Annio Indah Lestari Nasution; Laylan Syafina

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of Job Insecurity, Job Satisfaction and Organizational Commitment on Turnover Intention at Madrasah Aliyah Negeri Karo. Madrasah Aliyah Negeri Karo is one of the Religious Education institutions in Karo Regency. The data analysis model used is multiple linear regression using SPSS software version 25. The coefficient of determination (R2) is obtained at 0.131 or 13% which explains that the independent variables job insecurity, job satisfaction and organizational commitment are able to explain their effect on the variable turnover intention of 13 %, while the remaining 87% is influenced by other factors outside of this study. The results of the research at the 95% level of confidence and a test of level 5% show that partially job insecurity has no effect on turnover intention, then job satisfaction has a negative and significant effect on turnover intention and organizational commitment has a positive and significant effect on turnover intention. Furthermore, simultaneously job insecurity, job satisfaction and organizational commitment have a positive and significant simultaneous effect on turnover intention at Madrasah Aliyah Negeri Karo.

Wahyuni Wahyuni; Sri Ramadhani; Nuri Aslami

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is so that we can find out whether there is an influence of the audit committee and sharia supervisory board on earnings management. The research method uses a quantitative approach with the use of secondary data processed through the SPSS Version 25 software system. The results of the test prove whether the audit committee partially has no effect on earnings management in sharia banking. This is shown from the results of the t test in table 4.8, which shows that the calculated t value in the audit committee is -0.907 and a significance level of 0.369. With a tcount value (-0.907) < ttable (1.672) and a significant value (0.369) > 0.05. Partially, the sharia supervisory board has no influence on earnings management in sharia banking. This is shown from the results of the t test in table 4.8. The calculated t value for the sharia supervisory board is 1.007 and the degree of significance is 0.320. With a tcount value (1.007) < ttable (1.672) and a significant value (0.320) > 0.05. Simultaneously the audit committee and sharia supervisory board have no influence on earnings management in sharia banking. This is reinforced by the results of the F test in table 4.9. The calculated F value for the audit committee and sharia supervisory board is 0.767 with a significance level of 0.470. With a value of Fcount (0.767) < Ftable (3.159) with a significance value of (0.470) > 0.05. So it can be concluded that the audit committee has no effect on earnings management and the sharia supervisory board has no effect on earnings management and the audit committee and sharia supervisory board have an effect on the profitability of earnings management.

Shahrul Wijayanto, Kukuh; Ibnu Fitroh Sukono Putra, Febrianur

Jurnal Manajemen Sosial Ekonomi 2023 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

The purpose of this investigation was to determine if a correlation exists between e-trust, e-service quality, price, and web quality in relation to traveloka user e-satisfaction. The methodology employed was quantitative and involved collecting survey data from 100 users of the traveloka app and website. Statistical analysis was performed utilizing SPSS V.24 software. The research utilized various tests including validity, reliability, normality, heteroscedasticity, multicollinearity, T-test, F-test, and coefficient of determination. The results demonstrate that e-trust, e-service quality, price, and web quality positively and significantly impact e-satisfaction. Notably, e-trust has a partially but significantly positive impact on e-satisfaction. Additionally, the quality of e-service and price variables significantly positively affect e-satisfaction, as well as web quality,  which is another significant factor that positively influences e-satisfaction.

Nur Icha Putri; Mukhtar Mukhtar

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2023 Pusat riset dan Inovasi Nasional

This research applies the PBL learning model with the help of Geogebra software to test the increase in junior high school students' ability to understand mathematical concepts. This research aims to find out whether the application of the PBL learning model assisted by Geogebra software can improve students' ability to understand mathematical concepts. The research method used is Classroom Action Research. The subjects of this research were 29 students in class VII-6 of SMP Negeri 17 Medan. The object of this research is to increase students' understanding of mathematical concepts in set material with the PBL model assisted by Geogebra software. Based on the research results obtained, in cycle I the number of students who completed classical learning was 8 students (27.59%), and 21 students (72.41%) had not yet completed it, with an average class score of 54.87. In cycle II there was an increase in students' ability to understand mathematical concepts, there were 21 students (72.41%) who achieved completeness and 8 students (27.59%) who had not yet completed it, with a class average score of 72.24. The target percentage level of student success based on the second cycle test of understanding mathematical concepts has reached the specified completeness, namely 70% with a KKM of 70. Based on the research results, it can be concluded that the application of the Problem Based Learning (PBL) model assisted by Geogebra software can improve the ability to understand mathematical concepts student.

Yosua Mangapul Situmorang; Abil Mansyur

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2023 Pusat riset dan Inovasi Nasional

Kruskal's algorithm in searching for minimum spanning trees can be applied to pipelines installed at the location of PDAM Tirtanadi Tuasan where problem identification starts with the water discharge reaching the consumer is small but the discharge flowing from the reservoir is sufficient, so this research is used as a solution to this problem and also as an optimization of the clean water distribution network in the Tirtanadi Regional Drinking Water Company (PDAM) of the Tuasan Branch with the intention of cutting the direction of the pipe flow to overcome this problem. The data obtained from PDAM Tirtanadi Tuasan Branch is in the form of a floor plan and formed into a weighted graph. After the data is obtained, then it is calculated manually that the length of the installed water pipe is 32,645 m with 86 vertices and 100 edges, then the pipe length is represented as a set of paths and the pipe connection ends are represented as nodes. The pipe length obtained using Kruskal's algorithm and inspection of iterations using the QM for windows software is 22,095 m, with 86 vertices and 85 edges. So, using the Kruskal Algorithm and the help of the QM for windows software, the difference in pipe length obtained is 10,610 m.

Supanjo Ginting; Faiz Ahyaningsih

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2023 Pusat riset dan Inovasi Nasional

PT Tibeka Jaya Abadi merupakan perusahaan yang memproduksi kopi menjadi kopi sengah jadi yang dimana belum dijadikan bubuk kopi. PT Tibeka Jaya Abadi memiliki lebih dari satu target yang ingin dicapai yaitu Perusahaan menetapkan memaksimalkan pendapatan sebagai prioritas utama, disusul dengan menekan biaya bahan baku sebagai prioritas kedua, memaksimalkan waktu pengolahan sebagai prioritas ketiga, memaksimalkan hasil produksi prioritas keempat dan menentukan jumlah produksi yang optimal sebagai prioritas kelima, yang artinya tujuan perusahaan tidak lagi tunggal melainkan multi (lebih dari satu) dengan harapan setiap tujuan dapat dipenuhi dengan baik.  Metode Goal Programming merupakan metode yang tepat untuk dipergunakan pada masalah perusahan. Berdasarkan analisa data yang telah dilakukan oleh peneliti dengan bantuan software LINDO dalam proses pengolahan data didapat hasil yang lebih menguntungkan dibandingkan dengan metode yang selama ini dilaksanakan perusahaan. Perusahan mampu menentukan produksi yang optimal sesuai dengan permintan pasar sebesar 99.530 kg. Begitu pula waktu pengolahan dapat dimaksimalkan selama 120 jam. Dan sebelum mengunakan metode Goal Programming pendapatan Perusahaan sebesar Rp. 7.512.831.000. Dan setelah menggunakan metode Goal Programming maka pendapatan perusahaan adalah sebesar Rp. 8.324.780.000. Sehingga tujuan perusahaan yaitu meningkatkan optimal produksi tercapai.

Novita Sari Dewi; James Piter Marbun

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2023 Pusat riset dan Inovasi Nasional

Zuhro Bakery is baking factory producing various kinds of bread. In this research, there were three kinds of bread that were studied, they were chocolate, mocha and strawberry flavored bread. The problem in optimalization of the production was modeled into a mathematic model which was the linear program in the form obstacle function and objective function. It was then continued by the deciding variable in integer number as the linear program. Then, it was solved by using Branch and Bound method which previously had counted the variable by using the symplex method. From the simplex method, an integer number result was not found, so the Branch and Bound method was used. QM software was chosen in the research to solve the integer problem. A profit was earned with a sale margin of Rp39.000 or 0,42% from the coorporation’s expected profit by using the Branch and Bound method. The amount of bread produced in the periode of three days were 5.400 consosted of 3.060 chocolate flavored bread, 1.440 mocha flavored bread and 900 strawberry flavored bread with the total profit of Rp9.279.000

Rizki Putra Sinaga; Faridawaty Marpaung

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2023 Pusat riset dan Inovasi Nasional

The main problem of the Traveling Salesman Problem is that a salesman travels to several places to go with a known distance and then returns to his original place by using the shortest route from his journey, and all the places the salesman goes to are only allowed once. This research focuses on the problem of distributing goods at PT. The Medan Nugraha Ekakurir (JNE) route with the destination delivery address in the Medan area. The Cheapest Insertion Heuristic Algorithm is an algorithm used to form tours (travels) by gradually building the shortest path route with minimal weight, by adding new points one at a time. One. The Nearest Neighbor Algorithm is a simple and fast algorithm to build a feasible initial tour length from TSP where the technique takes the shortest distance from the initial position regardless of other distances. This study resulted in the conclusion that the application of the cheapest insertion heuristic and nearest neighbor algorithms in terms of finding the distance to the problem of shipping goods at PT. The Medan Nugraha Ekakurir (JNE) route starts with finding the distance between addresses with the help of google maps, then continues with the help of the WinQSB software. Based on the research results obtained using the cheapest insertion heuristic and nearest neighbor algorithms, it is obtained that the search for the shortest route distance for shipping goods at PT. The smaller Medan Nugraha Ekakurir (JNE) route is generated by the nearest neighbor algorithm. This shows that the nearest neighbor algorithm is more effective in terms of finding the traveling distance on the Traveling Salesman Problem problem of shipping goods at PT. Medan's Nugraha Ekakurir (JNE) Line.

Diky Purba Winata; Adiel Kusuma Anugrah

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of service quality on customer satisfaction at Erablue Electronic Shop in Tangerang City. This research uses quantitative methods using SPSS 25 software as a hypothesis test. This study uses a measurement instrument in the form of an interval scale which requires respondents to express the effect of service quality on their satisfaction in shopping, using a Likert scale. The data collection technique used a judgmental sampling method with a sample size of 120. The results of this study indicate that Service Quality has a positive effect on Customer Satisfaction at Erablue Electronic Stores in Tangerang City.

Muhammad Andre Fauzi Akbar; Christian Wiradendi Wolor; Marsofiyati Marsofiyati

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of employee training and compensation variables on employee performance variables. The type of research used is quantitative method with descriptive analysis. The data collection technique was carried out online in the form of a questionnaire with the help of the Microsoft Forms application using a Likert scale of one to five and obtained by a simple random sampling method on 32 respondents with the criteria of office workers or employees. The data analysis techniques used in this study are: Outer Model with the calculation of Convergent Reliability, Discriminant Validity, Composite Reliability, Cronbach's Alpha, VIF and Inner Model with calculations on R-Square, Adjusted R-Square, and f-Square hypothesis testing on the calculation of T statistic, P-Value, and Original Sample using SmartPLS (Partial Least Square) software version 4. The results showed that: 1) Employee training has a positive and significant effect on employee performance with t test results of 3,774, p-value 0.000, and positive Original Sample. 2) Compensation has a positive and significant effect on employee performance with a t-test result of 3.454, p-value 0.001, and positive Original Sample. 3) Employee training and compensation together have a positive and significant effect on employee performance with an R-Square result of 0.650 or 65% influence. Recommendations from this study are to add independent variables and expand the population area for better results.    

Alryan Isra Kusnanto; I Gusti Ketut Agung Ulupui; Etty Gurendrawati

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research aims to determine the effect of good corporate governance, leverage,  and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.

Egi Regi Prayoga; Sri Sudiarti; Khairina Tambunan

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

This research discusses the influence of fertilizer prices, CPO prices, FFB selling prices on the welfare of palm oil farmers from an Islamic economic perspective. This research aims to determine the influence of fertilizer prices, CPO prices, FFB selling prices on the welfare of palm oil farmers from an Islamic economic perspective. This research data is primary data obtained directly from the first source, both from individuals and individuals, such as the results of filling out questionnaires and observations. The data analysis technique used is multiple linear regression analysis using SPSS (Statistical Package For Social Science) 23 software. The results of the research conducted show that fertilizer prices have a positive and significant effect on the welfare of oil palm farmers in Pematang Bandar District, Simalungun Regency. CPO prices have a positive and significant effect on the welfare of oil palm farmers in Pematang Bandar District, Simalungun Regency. The selling price of FFB has a positive and significant effect on the welfare of oil palm farmers in Pematang Bandar District, Simalungun Regency.

Nurlela Nurlela; Muhamad Stiadi; Andry Stepahnie Titing

Transformasi: Journal of Economics and Business Management 2023 Universitas 17 Agustus 1945 Semarang

The research was centred on a demographic comprising individuals who were consumers of Implora lipstick within the local community. This research employed quantitative research methods to examine two primary objectives: (1) to evaluate the impact of product quality on the intention to repurchase implora lipsticks in Kolaka Regency, and (2) to analyse the influence of brand experience on the intention to repurchase implora lipsticks in Kolaka Regency. To evaluate the dependability and accuracy of the research instrument, a battery of tests was administered by the researchers utilising the statistical software SPSS 25.0. The evaluation of the measurement model, also known as the outer model, and the structural model, referred to as the inner model, is performed through the utilisation of Structural Equation Modelling (SEM) with the application of Partial Least Squares (PLS) methodology. The findings of the research demonstrate a significant and favourable association between the attributes of product quality and the degree of inclination towards engaging in subsequent purchases. The assertion is substantiated by empirical evidence, as indicated by a t-statistic of 5.648 and a corresponding P-value of 0.000. Moreover, recent studies have unveiled that characteristics linked to the brand encounter demonstrate a positive and statistically significant impact on the level of propensity to engage in repeat purchasing behaviour. The assertion provided is supported by a t-statistic value of 3.543, which is accompanied by a P-Value of 0.000.

Reni Dwi Andrianti; Udik Jatmiko; Nur Hidayati

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

  This study aims to determine whether there is an influence of burnout, work life balance, and non-physical work environment on employee job satisfaction at PT Idea Global Indo. This research uses quantitative methods with non-probability sampling techniques with purposive sampling methods. The number of polulations was 40 employees and a sample of 32 staff. The analysis technique used is the research instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R2 ) which is processed using the SPSS software program version 25.0. Based on the results of the study, it is concluded that partially burnout does not have a significant effect on employee job satisfaction obtained Sig. 0.425> 0.05 with a tcount value < ttabel , namely -0.809 < 2.048. The work life balance variable partially has a significant effect on employee job satisfaction obtained Sig value. 0.032 ttabel value, namely 2.255> 2.048. Non-physical work environment variables partially have a significant effect on employee job satisfaction obtained Sig value. 0.001 ttabel value, namely 3.731> 2.293. Burnout, work life balance, and non-physical work environment variables simultaneously have a significant effect on employee job satisfaction obtained Sig value 0.001 < 0.05 with the value of Fcount > Ftabel which is 7,671 > 2.95.

Nur Alifah; Gelen Veranda Deanda; Juniwan Juniwan; Didik Aribowo

Jurnal Kendali Teknik dan Sains 2023 International Forum of Researchers and Lecturers

Abstrak. Teknologi input/output (I/O) memegang peranan penting dalam perkembangan perangkat keras dan perangkat lunak komputer modern. Pesatnya perkembangan teknologi I/O telah memungkinkan komputer menjadi lebih interaktif, lebih cepat, dan lebih efisien dalam memproses informasi. Pada proses I/O terdapat perangkat keras dan perangkat lunak yang berfungsi sebagai media menghasilkan data. Perangkat keras dan perangkat lunak saling terkait dan saling mendukung dalam operasi komputer. Penelitian ini bertujuan menganalisis peran teknologi I/O pada perangkat keras dan perangkat lunak berdasarkan perkembangannya. Teknologi I/O merujuk pada cara komputer berinteraksi dengan dunia luar melalui masukan dan keluaran. Data diperoleh beradasarkan studi pustaka dengan menggunakan referensi dari berbagai sumber. Metode penelitian ini bertujuan untuk memahami kerangka pengetahuan yang sudah ada tentang judu, mengidentifikasi dan mendukung atau merinci argument. Berdasarkan literatur yang sudah ada, hasil penelitian menunjukkan peran teknologi I/O pada perangkat keras dan perangkat lunak sangat berpengaruh pada perkembangannya dapat dilihat dari kinerja perangkat keras yang lebih baik, inovasi dalam perangkat keras yang terus berkembang dan perkembangan perangkat lunak yang lebih maju.   Abstract. Input/output (I/O) technology plays an important role in the development of modern computer hardware and software. The rapid development of I/O technology has allowed computers to become more interactive, faster, and more efficient in processing information. In the I/O process, there are hardware and software that function as a medium to produce data. Hardware and software are interrelated and support each other in computer operations. This study aims to analyze the role of I/O technology in hardware and software based on its development. I/O technology refers to the way a computer interacts with the outside world through inputs and outputs. Data is obtained based on literature studies using references from various sources. This research method aims to understand the existing framework of knowledge about judu, identify and support or detail arguments. Based on existing literature, the results show the role of I/O technology in hardware and software is very influential on its development can be seen from better hardware performance, innovation in hardware that continues to develop and more advanced software developments.

Nina Dayana; Padmono Wibowo

Jurnal Riset dan Inovasi Manajemen 2023 International Forum of Researchers and Lecturers

This research was carried out to ascertain and evaluate the impact of  transformational leadership on Work engagement in Lembaga Pemasyarakatan Kelas IIA Karawang, This study's methodology is quantitative. The participants in this study are was all employees in Lembaga Pemasyarakatan Kelas IIA Karawang as many as 50 people while 30 persons made up the study's sample. In In this research, a questionnaire used as a method of data collecting. The data collection approach used in this study used a questionnaire. The statistical tests used Validity, reliability, and normality tests were utilized in this investigation Tests, Linear Regression Analysis, Linearity Tests, and Linear Correlation Analysis, as well as IBM was used to process data for this investigation SPSS statistical software program Version 23, The outcome of this research  prove the intensity of  work engagement is influenced by transformational leadership Lembaga Pemasyarakatan Class IIA Karawang is 99% whereas other factors affect the remaining components

Fitria Hanum; Fauzi Arif Lubis; Wahyu Syarvina

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to find out (1) whether knowledge is an obstacle for OG hospital employees to save in sharia banks (2) whether location is an obstacle for OG hospital employees to save in sharia banks (3) whether the work environment is an obstacle for OG hospital employees to save in banks sharia (4) whether knowledge, location and work environment are obstacles for OG hospital employees to save in sharia banks. This type of research is quantitative. The population and sample in this study were 32 Muslim employees at OG Hospital. The data collection technique uses a questionnaire. The analysis technique used is multiple linear regression with the help of SPSS software. The research results show that first, the knowledge variable partially inhibits OG hospital employees from saving in Islamic banks with a calculated t value of 2.244 > 2.048 and a significance value of 0.033 < 0.05. Second, the location variable is not partially an obstacle for OG hospital employees to save at Islamic banks with a calculated t value of 0.675 < 2.048 and a significance value of 0.505 > 0.05. Third, the work environment variable partially inhibits OG hospital employees from saving at Islamic banks with a calculated t value of 3.137 > 2.048 and a significance value of 0.004 < 0.05. Fourth, the variables of knowledge, location and work environment simultaneously become obstacles for OG hospital employees to save at Islamic banks with a calculated F value of 28.062 > F table 2.95 with a significance value of 0.000 < 0.05.

Luh Eka Aza Pratiwi; I Made Lana Prasetya; I Putu Sugiartha

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

B value is a factor that reflects the strength and timing of the gradient that will be used to generate a diffusion-weighted image. The higher the b value, the stronger the effect on diffusion. B value can be expressed in units of s/mm2 with a b value range of 500 s/mm2 to 1500 s/mm2. The use of b value in Diffusion Weighted Imaging (DWI) sequences is very important in detecting prostate cancer to distinguish malignant and benign cancer tissue because b value determines the amount of diffusion weighting and shows the sensitivity of the sequence to diffusion. The purpose of this study is to determine the difference in the quality of SNR and CNR images with b value variations in Pelvic MRI examination in prostate cancer cases. This study uses quantitative research methods with an experimental approach. The study population and samples were 4 Pelvic MRI patients with prostate cancer cases who underwent examination in July-August 2023 at the Radiology Installation of Prof.Dr.I.G.N.G Ngoerah Hospital, and each sample was subjected to b value variations of 800, 1000, 1400 and 2000 on the Diffusion Weighted Imaging (DWI) sequence. Data were processed using radiant DICOM and then analyzed using normality test and repeated anova test on SPSS 25 software. The results showed a significance value (p-value) > than 0.05, it can be concluded that H0 is accepted and Ha is rejected, which means that there is no difference in Pelvic MRI image quality in Prostate Cancer Cases with b value variations. The b value variation of 800 on Pelvic MRI examination on Diffusion Weighted Imaging (DWI) sequences with prostate cancer cases can produce more optimal image quality compared to b value variations of 1000, 1400 and 2000.

Ferdy Bagas Cahyono; Amin Tohari; Sugeng Sugeng

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

This research aims to analyze the influence of participation in budget preparation, leadership style, and good governance on the performance of the Panggungrejo Village government, Kauman District, Tulungagung Regency. This research uses a quantitative approach, with a casual research technique. Data collection was carried out using a questionnaire. The population and sample were all village officials at the Panggungrejo Village Office and analyzed using multiple linear regression with SPSS software. Researchers used statistical tests (F test) and partial tests (t test). The results of the F test show a significance figure of 0.000 < 0.005, which means that these three variables have a significant effect on the performance of the village government. The results of the partial test (t) show a significance figure of 0.004 < sig. 0.05 on X1 which means there is an influence of budget participation on the performance of the village government, 0.364 < 0.05 on It can be concluded that budget preparation and good governance have a significant influence on village government performance, while leadership style does not have a significant influence on village government performance. So, if these variables increase, government performance will also increase.

Audri Olivia; Kiagus Zainal Arifin; Nurhasanah Nurhasanah

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The objective of this study is to assess the impact of Profit Sharing Funds (DBH), Overtime Calculation Budget (SiLPA), and Population Number (JP) on regional expenditure in the districts/cities of South Sumatra. This study utilizes secondary data as the primary source of information. The data is obtained from a comprehensive sample that encompasses all 13 districts and 4 cities within the South Sumatra province. The data covers a period of 5 years, specifically from 2016 to 2020. The population for this study comprises the budget implementation reports obtained from districts and cities in South Sumatra. This study employed various statistical techniques for data analysis, including descriptive statistical analysis, classical acceptance test, multiple linear regression test, and hypothesis testing. The software utilized for analysis was SPSS for Windows version 26. The research findings presented in this paper are incomplete in nature. The allocation of population and revenue sharing funds exhibits a noteworthy and statistically significant influence on regional expenditure patterns. The calculation of budget surplus (SiLPA) has a minimal and adverse effect on regional expenditure. In the context of regional spending, it is observed that Profit Sharing Funds (DBH), Budget Overtime (SiLPA), and Population Number (JP) exhibit a noteworthy and statistically significant influence.