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All Journal Jurnal Samudra Ekonomi dan Bisnis JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) International Journal of Community Service (IJCS) Jurnal Masyarakat Madani Indonesia Jurnal Ilmu Ekonomi Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Economic, Management, Business, Accounting Sustainability PESHUM
Rizal, Yani
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Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) Terhadap Belanja Modal Kota Bukittinggi Chairunnisa, Chairunnisa; Manik, Rani; Azwar, M. Azurul; Andiny, Puty; Safuridar, Safuridar; Rizal, Yani
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 4 (2025): November 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i4.392

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure in Bukittinggi City. The data used in this study are secondary data obtained from the Central Statistics Agency (BPS) of Bukittinggi City, covering the observation period from 2013 to 2024. The research method employed is a quantitative approach using multiple linear regression analysis. Data processing was carried out using the EViews application to examine the relationship and influence of each independent variable on the dependent variable.The results of the study indicate that Local Own-Source Revenue has a positive and significant effect on Capital Expenditure in Bukittinggi City. In addition, the General Allocation Fund is also proven to have a positive and significant effect on Capital Expenditure. These findings suggest that the higher the PAD and DAU received by the local government, the greater the allocation of capital expenditure to support regional development. Furthermore, the Special Allocation Fund also shows a positive and significant effect on Capital Expenditure. This confirms that these three sources of regional revenue play an important role in increasing capital expenditure in Bukittinggi City.
Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Belanja Daerah Dan Pertumbuhan Ekonomi Di Provinsi Sumatera Utara Ginting, Amanda Revalina Br Ginting; Marbun, Dewi Purnama Sari Br; Andiny, Puty; Safuridar, Safuridar; Rizal, Yani
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 4 (2025): November 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i4.393

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and the General Allocation Fund (DAU) on Regional Expenditure and Economic Growth in North Sumatra Province. The study uses time series data covering the period from 2010 to 2024, obtained from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK). The research method employed is a quantitative approach using path analysis to identify both direct and indirect effects among the variables examined. The results show that Local Own-Source Revenue has a positive but insignificant effect on regional expenditure, while the General Allocation Fund has a positive and significant effect on regional expenditure. Furthermore, Local Own-Source Revenue and regional expenditure are proven to have a positive and significant effect on economic growth in North Sumatra Province. In contrast, the General Allocation Fund shows a negative and significant effect on economic growth. Indirectly, both PAD and DAU influence economic growth through regional expenditure as an intervening variable. These findings indicate that increasing PAD and managing DAU effectively and efficiently can strengthen regional fiscal capacity and promote sustainable economic growth in North Sumatra Province
Dinamika Pertumbuhan Ekonomi Aceh: Analisis Peran TPAK, Pengeluaran Pemerintah, dan Investasi di Provinsi Aceh Ramadani, Auliya; Rizal, Yani; Syarief, Salman
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12524

Abstract

Pertumbuhan ekonomi di Provinsi Aceh belum menunjukkan ketidakstabilan yang konsisten, rendahnya pendapatan per kapita, terbatasnya kapasitas penyerapan tenaga kerja, serta investasi yang tidak tepat sasaran menjadi faktor utama penghambat pembangunan ekonomi daerah. Penelitian ini bertujuan untuk menganalisis pengaruh Tingkat Partisipasi Angkatan Kerja (TPAK), pengeluaran pemerintah, dan Penanaman Modal Dalam Negeri (PMDN) terhadap pertumbuhan ekonomi di Provinsi Aceh selama periode 2009-2023. Data yang digunakan merupakan data sekunder berupa time series yang diperoleh dari BPS. Metode analisis data regresi linear berganda dengan menggunakan program eviews 10. Hasil penelitian menunjukkan bahwa TPAK berpengaruh positif dan tidak signifikan terhadap pertumbuhan ekonomi, pengeluaran pemerintah berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi dan PMDN berpengaruh positif dan tidak signifikan terhadap pertumbuhan ekonomi. Oleh karena itu, diperlukan peningkatan efektivitas kebijakan fiskal, penguatan kapasitas tenaga kerja, dan pengelolaan investasi yang lebih produktif untuk mrndorong ekonomi secara berkelanjutan.
Co-Authors Abubakar Betan Andiny, Puti Andiny, Puty Astutik, Wahyuni Sri Azwar, M. Azurul Basriwijaya, Kiagus Muhammad Zain Chairunnisa Chairunnisa ERNI SURYANI, ERNI Fatimah Ginting, Amanda Revalina Br Ginting Hajar, Hajar Mukaromah Irfana, Muhardila Mahyuddin, Thursina Manik, Rani Marbun, Dewi Purnama Sari Br Marpaung, Hezronpaul Mizwar, Mizwar Muhammad Fuad Nabila, Nabila Napitupulu, Jeffri Orlando Nurjannah Nurjannah Nuryenda, Endang Yuda Putiandiny Ramadani, Auliya Rizkidina, Farah Safrizal Safrizal Safuridar Sagala, Santi Monika Sihite, Karonika Syamsiar, Syamsiar Syarief, Salman Tuti Meutia Zulhilmi, Zulhilmi