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Journal : Jurnal Ilmiah Pendidikan Scholastic

Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Belanja Modal Pada 19 Kabupaten dan Kota di Sumatera Barat Joni Fernandes; Devi Oktavia
Jurnal Ilmiah Pendidikan Scholastic Vol 5 No 1 (2021): Jurnal Ilmiah Pendidikan Scholastic
Publisher : Fakultas Sastra Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36057/jips.v5i1.462

Abstract

The low absorption of the budget in capital expenditures can have an impact, including, for example, the poor local infrastructure that is currently owned and the absence of a significant additional number of projects in the new infrastructure sector, the absence of basic infrastructure such as ports, roads, clean water processing and generators electricity. The purpose of this study was to determine how much influence local revenue and general allocation funds have on capital expenditures in 19 districts and cities in West Sumatra for the 2015–2019 period. Total sampling method is used for the sampling technique and obtained 95 data. The Central Bureau of Statistics of West Sumatra Province is a place for data collection through the website www.sumbar.bps.go.id. Panel data regression analysis is the analysis method used with the help of the E-Views 8 application. After the Hausman-Test was carried out, it was decided to use the Fixed Effect Model method. The results showed that there was a positive effect of PAD and DAU on capital expenditures, both individually and collectively.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kinerja Keuangan Pada 19 Kabupaten dan Kota di Sumatera Barat Joni Fernandes; Annisa Nur Hilwani
Jurnal Ilmiah Pendidikan Scholastic Vol 5 No 2 (2021): Jurnal Ilmiah Pendidikan Scholastic
Publisher : Fakultas Sastra Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36057/jips.v5i2.471

Abstract

The purpose of this research was to examine the effect of local revenue and balance funds on financial performance. The sample in this study used a census method in which the entire population would be used as a sample, so the sample in this study was the Municipal Government in West Sumatra, consisting of 7 cities and 12 regencies. The type of data in this study is the ratio. The data collection technique in this research is documentation technique. The application used to process data in the study is Eviews. The results show that local revenue has a positive effect on financial performance and the Balanced Fund has a negative effect on financial performance, this statement is evidenced by the results of the t test with a significance level of less than 0,05.