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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Melaty, Khoirul Putri
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Economics, Econometrics & Finance

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Determinan Sisa Lebih Perhitungan Anggaran Desa: Studi Kabupaten Sukoharjo Melaty, Khoirul Putri; Sari, Shinta Permata
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.123-130

Abstract

The Remainder Village Budget Calculations (SiLPA Desa) is due to the difference between realized budget revenues and expenditures during one budget period. SiLPA DesA describes village financial management  and  the  performance  of  the  Village Governance. This study aims to examine the effect of village original income, village funds, village fund allocations, and the portion of the tax and retribution proceeds on the excess of the village budget calculation. This research uses quantitative research methods. The population in this study  are  150  villages  in  Kabupaten  Sukoharjo.  Based  on the predetermined criteria, a sample of 118 villages are obtained using purposive sampling. The test results use multiple regression analysis   show   that  only  village  original  income  has effect  on the SiLPA Desa, meanwhile village fund, village fund allocation, share of tax and retribution proceeds have no effect on SiLPA Desa.
Co-Authors Shinta Permata Sari