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All Journal International Journal of Social and Education (INJOSEDU)
Bambang Pamelga
Politeknik Negeri Lhokseumawe

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Analysis of the Impact of Regional Government Expenditure on the Performance of Government Agencies in Aceh Province Bambang Pamelga; Indra Wijaya; Ismed Wijaya
INJOSEDU: International Journal of Social and Education Vol. 3 No. 6 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22268478

Abstract

This study aims to analyze the influence of personnel expenditure, expenditure on goods and services, and capital expenditure on the institutional performance of Regional Apparatus Work Units (SKPD) in Aceh Province. The study utilizes a sample of 188 data points from SKPDs in Aceh Province covering the 2021–2024 observation period, employing the saturated sampling method. Data analysis was conducted using a panel data regression model. The results indicate that, individually, personnel expenditure does not have a significant effect on institutional performance, whereas expenditure on goods and services and capital expenditure do have a significant effect. Simultaneously, personnel expenditure, expenditure on goods and services, and capital expenditure collectively exert a significant influence on institutional performance. These findings suggest that institutional performance needs to be continuously improved to maximize the enhancement of public services.
Co-Authors Indra Wijaya Ismed Wijaya