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Sisca Mediyanti
Program Studi Akuntansi Sekolah Tonggi Ilmu Ekonomi Sabang Banda Aceh

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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA PROVINSI ACEH TAHUN 2017-2020 Eliana Eliana; Intan Novia Astuti; Fara Ivana; Indra Kesuma; Sisca Mediyanti; Dedek Rodhatul Jannah
Jurnal Ilmiah Hospitality Vol 12 No 2: Desember 2023
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v12i2.3041

Abstract

The study aims to determine the influence of Regional Real Income (RNR), General Allocation Fund (DAU), Special Allocation Funds (SDF), and Profit Fund (DBH) on capital purchases in the district/province city of Aceh in 2017-2020.The population in the study is 23 districts/cities in the province of Aceh. The sample total in this study is 92 observation data obtained from the total population of 23 district/city multiplied by the number of observation years of 4 years with total sampling or census techniques. This research data is secondary data, which is data obtained from the official website of the Central Statistical Agency (BPS) Aceh. The data analysis technique used is a method of double linear regression analysis. The results of this study showed that simultaneously Regional Real Income (PAD), General Allocation Fund (DAU), Special Allocation Funds (DAK), and Profit Fund (DBH) had significant positive impact on Capital Shopping in the district/province city of Aceh. The partial tests show that the General Allocation Fund (GAU) had a significant positive effect on Capital shopping, Special Allocations Fund (SAD), and Outcome Fund (DFH) did not have a negative impact on capital shopping, whereas the Regional Real Revenue (RNR) has a negative influence on Capital Buying in the District/Province town of Aceh in 2017-2020.
Co-Authors Dedek Rodhatul Jannah Eliana Eliana Fara Ivana Indra Kesuma Intan Novia Astuti