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All Journal Jurnal Ilmu Ekonomi dan Pembangunan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Ensiklopedia of Journal YUME : Journal of Management JESI (Jurnal Ekonomi Syariah Indonesia) Ensiklopedia Social Review Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Ilmiah Manajemen Kesatuan JPM: JURNAL PENGABDIAN MASYARAKAT Studi Ilmu Manajemen dan Organisasi Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) ProBisnis : Jurnal Manajemen Akuntansi'45 Journal of Management and Business Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Visi Manajemen (JVM) Golden Ratio of Data in Summary Journal of Management and Social Sciences Priviet Social Sciences Journal Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Manajemen Kreatif dan Inovasi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) IIJSE ManBiz: Journal of Management and Business IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Pengabdian Masyarakat Manage Al-Infaq : Jurnal Ekonomi Islam Jurnal Manajemen Kreatif dan Inovasi Jurnal Politik dan Pemerintahan Daerah Economics and Digital Business Review
Rita Yunus
Tadulako University, Palu, Indonesia
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Journal : iijse

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Determinants of Capital Expenditure Allocation in Central Sulawesi Province 2019–2023 Rahmat Lasimpala; Edhi Taqwa; Yunus Sading; Suparman Suparman; Rita Yunus
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 A. Adriansah Abdul Rahmat Abdul Rahmat Abdul Zidan Hiola Adriansah, A. Afriana Ahmad Syatir Ahmad Syatir Akbar Hidayat Albetris Amal, Husaeva Amelia, Widya Anam , Haerul Andi Herman Jaya Andina Pangala Andina Pangala Anwar, Anas Iswanto Asmarini Asmarini Asriyani Asikin Asriyani Asriyani Atista Galuh Surya Putri Badria Badria Badria, Badria Busman Busman Chaerul Anam Chairil Anwar Chairil Anwar Dede Arseyani Dini Angraini Dini Aulia Putri Dyah, Tri Murti Ayu Edhi Taqwa Edhi Taqwa Edhi Taqwa Edhi Taqwa Efriza Pahlevi Wulandari Eko Jokolelono Eko Jokolelono Eko Jokolelono Eko Jokolelono Elfine Louise Abu Elfine Louise Abu Elfine Louise Abu, Elfine Louise Abu Erifsandi, M. Fadhilah, Rifqah Failur Rahman Fardillah Yuyu Wahyuni Farida Millias Tuty Faruq A. H. Lamusa Fattah, Sanusi Fridly Devid Gunawan Tasiabe Haerul Anam Haerul Anam Hafista, Salmah Hakimi, Shohib Hamsah Sabri Ika Rafika Jody Setyadi Jumriani Kalvin A. Parinding Kalvin A. Parinding Kalvin Albert Parinding Kamagi, Siti Hargita R. Karenhapukh Purba Kartika Kartika Kezia Verty Kikif Kifayatun Laendatu Paembonan Laendatu Paembonan Laendatu Paembonan Lare Murwokolo Cokro Lutfi, Muhtar Lutfi, Muthar M. Anwar Nasruddin M. Musdayati Mahamidi, Widyawati Mahbit Kusnandy Marwah Rahman Ma’rifah, Nur Ainun Mia Audina Mia Audina, Mia Mifta Khairani Nasution Moh Irsyat Arrosidik R. Abd Karim Moh. Rafiq Mohamad Ichwan Mohamad Ichwan Mohamad Ichwan Mohamad Ichwan Mohamad Ichwan Muh. Rafli Busman Muhammad Akbar Muhammad Ichsan Muhammad Ichsan Muhammad Idfal Muhammad Yunus Kasim Muhilannuri MUHTAR LUTFI Muhtar Lutfi Muhtar Lutfi Mus dayanti Musdalifah Musdalifah Musdayanti, M. Musdayati Musdayati Musdayati Musdayati Musdayati Musdayati Musdayati Musdayati Musdayati, M. Musdayati, Musdayati Nahda Maidina Arifin Nahdiasma Kirana Nahdiasma Kirana Naisela Vebyanti Y. Pontoh Nasnianti Pasangka Novita Sari Novita Sari Nudiatulhuda Mangun Nur Annisa Aulia Nur Rayhan Ardan Ramadhan Nurfadilah Sindika Sari Nurnaningsih Nurnaningsih Nuryana Haprin Dj Achmad Nur’aziza Pasangka, Nasnianti Paskual, Meity Ferdiana Patta Tope Patta Tope Putri, Atista Galuh Surya Putri, Dini Aulia Rafil Pramana S.M. Arsad Rahmat Lasimpala Rahmatia Rahmatia Rangga Putera Boroallo Ravika Rismawati Rengku, Stovan Reski Awalia Rezaldi, Rezaldi Rifai Rifqah Fadhilah Risman Risman Rizkiani Iskandar Sabri, Hamsah Salmah Hafista Santi Yunus Santi Yunus Santi Yunus Santi Yunus Santi Yunus Santi Yunus Santi Yunus Sarah Annisa Maghfira Shohib Hakimi Siti Hargita R. Kamagi Siti Nurhaliza Siti Nurhaliza Suparman Suparman Suparman Suparman Suparman Syamsuddin HM Syamsuddin HM Syamsuddin HM Syamsuddin Syamsuddin Syatir, Ahmad Tallesang, Mukhtar Triyudha Anugrah Farham Umam, Sirajul Vera Sri Endah Cicilia Vera Sri Endah Cicilia Vera Sri Endah Cicilia Vera Sri Endah Cicilia Wahyul Wahyul Wahyul Widya Amelia Wijaya, Fajar Wildani Pingkan S. Hamzens Wiri Wirastuti Yohan Yohan Yohan Yohan Yohan Yohan Yosep Sompotan Yunus Sading Yunus Sading Yunus Sading Yunus Sading Yunus Sading Yunus Sading Yunus Sading Yunus, Santi Yusril, Moh.