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All Journal Katalogis IJBE (Integrated Journal of Business and Economics) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Politik dan Pemerintahan Daerah BERNAS: Jurnal Pengabdian Kepada Masyarakat Studi Ilmu Manajemen dan Organisasi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains ProBisnis : Jurnal Manajemen Journal of Management and Business Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Golden Ratio of Data in Summary Worksheet : Jurnal Akuntansi Priviet Social Sciences Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) IIJSE ManBiz: Journal of Management and Business Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Journal of Economic Education and Entrepreneurship Studies
Yunus Sading
Universitas Tadulako
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Journal : iijse

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Determinants of Capital Expenditure Allocation in Central Sulawesi Province 2019–2023 Lasimpala, Rahmat; Taqwa, Edhi; Sading, Yunus; Suparman, Suparman; Yunus, Rita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9533

Abstract

This study examines the influence of Regional Original Revenue (PAD), Special Allocation Funds (DAK), and Economic Growth on Capital Expenditures in Regency and City Governments in Central Sulawesi between 2019 and 2023. Data are drawn from Regional Revenue and Expenditure Budget (APBD) reports issued by the Directorate General of Fiscal Balance (DJPK) and publications from the Central Statistics Agency (BPS). The researchers used panel data regression to test this information.The Common Effect Model was used. This method was chosen after conducting the Chow and Lagrange Multiplier tests. Before using the model, researchers checked the classical assumptions to ensure the reliability of the analysis. The results show that PAD, DAK, and Economic Growth collectively have a strong influence on Capital Expenditure, explaining approximately 53.53% of the variation. Each of these factors also has a positive and significant influence when considered separately. These results suggest that increasing fiscal capacity by better managing PAD, using DAK effectively, and maintaining stable economic growth can help increase regional investment through capital expenditure.
Co-Authors Abdul Rahmat Abdul Rahmat Adnyani, Ni Kadek Ayu Sri Wida Afandhi Afandhi Ahlis, Mohammad Alfiana Alfiana Amal, Husaeva Amelia, Widya Andi Herman Jaya Ardiyanti, Rina Ardiyanti, Rina Arifin, Nahda Maidina Armin Armin, Armin Armin Muis Armin Muis Aurelie, Eko Putra Badria, Badria Budiyansa Busman Busman, Busman Busman, Muh. Rafli Chaerul Anam Christianda, Dewi Citra Dewi sartin Dini Angraini Dongi, Nur Annisa Lutaan Dyah, Tri Murti Ayu Edhi Taqwa Eko Jokolelono Elfine Louise Abu Elfine Louise Abu Elfine Louise Abu, Elfine Louise Abu Failur Rahman Faisal Faisal Faisal Faisal Farida Millias Tuty Fathia Fathia Fitra Fitra, Fitra Giska Putri Hafista, Salmah Ika Rafika Kalvin Albert Parinding Kezia Verty Laendatu Paembonan Lasimpala, Rahmat Lutfi, Muhtar M. Anwar Nasruddin M. Marsanda M. Musdayati Marsanda, M. Marselina Lian Marselina Lian MMSI Irfan ,S. Kom Mohamad Ichwan Monduu, Elisabet Muhammad Akbar Muhilannuri Muhtar Lutfi Mus dayanti Musdayanti Musdayanti yanti Musdayanti, M. Musdayati Musdayati Musdayati Musdayati, M. Musdayati, Musdayati Muthahar, La Ode Muhammad N. Nurbaeti Nur Annisa Lutaan Dongi Nur, Putri Alya Nurbaeti, N. Nurfadilah Sindika Sari Nurnaningsih Nurnaningsih Nurnaningsih Nurnaningsih, Nurnaningsih Nurnaningsih, N. Nuryana Haprin Dj Achmad Paskual, Meity Ferdiana Patta Tope Putri Rahmadani Putri Rahmadani, Putri Ravika Rismawati Rezaldi, Rezaldi Risnawati Rita Suirlan Rita Yunus S. Suparman S. Suparman Salmah Hafista Sarah Prisillya Tiara M Setiawati, Eka Ayu Siti Nurhaliza Sri Wulan, Sri Suparman Suparman Tallesang, Mukhtar Tenge, Erna Tikara, Yuniati Santi Tinadji, Selvika Tombolotutu, Andi Darmawati Tuty, Farida Milias Umam, Sirajul Vera Sri Endah Cicilia Wahyul Wahyul Wahyul Yohan Yohan Yohan Yohan Yohan Yulisdianti Arafah Yulisdianti Arafah Yunus, Santi Zubair, Muchammad