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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH PADA 19 KABUPATEN/KOTA DI SUMATERA BARAT Joni Fernandes; Lovita Fauzia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.101

Abstract

Regional expenditures are regional government expenditures based on cash and the fiscal year for the period being the burden of the region. This study aims to determine and analyze the effect of the regional original income, general allocation funds and special allocation funds partially on regional expenditures, as well as to determine which variables have the most dominant influence on regional expenditures in the Regency/City of West Sumatra Province. The data processed is secondary data from the annual report of the Regency/City of West Sumatra Province in 2017-2020 which is taken by total sampling. The method used in this study is multiple linear regression analysis method using Eviews 9. The results of this study indicate that: Regional Original Income, General Allocation Funds and Special Allocation Funds have a positive effect on Regional Expenditures
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN DAERAH PADA 19 KABUPATEN/KOTA PROVINSI SUMATERA BARAT Joni Fernandes; Silviani Putri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.102

Abstract

Performance is an achievement that can be achieved by the organization within a certain period of time. Regional financial performance or regional capacity is one measure that can be used to see the ability of the region to run the regional economy. This study aims to determine and analyze the effect of regional original income and capital expenditure on regional financial performance, as well as to determine which variables have the most dominant influence on regional financial performance in districts/cities of the province of West Sumatra. the data processed is secondary data from the annual report of the regency/city of West Sumatra province in 2017-2020 which is taken by total sampling. The method used in this study is the panel data regression analysis method using the eviews 9 application. The results of this study indicate that: local revenue has a positive effect on regional financial performance and capital expenditures expenditures has no effect on regional financial performance