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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURISMA: Jurnal Riset Bisnis & Manajemen JAF- Journal of Accounting and Finance eCo-Buss JUDICIOUS: Journal of Management International Journal of Marketing and Human Resource Research JOURNAL SCIENTIFIC OF MANDALIKA (JSM) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Artificial Intelligence and Digital Business Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Accounting Inaba
Kartika Berliani
Universitas Indonesia Membangun
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Accounting Inaba

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The EFFECT OF REGIONAL TAXES, REGIONAL LEVIES, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS ON CAPITAL EXPENDITURES IN REGENCIES/CITIES IN WEST JAVA PROVINCE 2014 – 2021 Berliani, Kartika
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.13

Abstract

This study aims to determine whether Regional Taxes, Regional Levies, General Allocation Funds and Special Allocation Funds affect Capital Expenditures in Regencies/Cities in West Java Province. The population and sample of this research are districts/cities in West Java Province. This study aims to analyze the effect of Regional Taxes, Regional Levies, General Allocation Funds, and Special Allocation Funds on Regional Expenditures. Regional expenditure has an important role in running the government system, namely to improve public welfare and as a form of good governance. In this study using multiple linear regression analysis using data obtained from the summary of the 2014 to 2021 regional budget realization reports with the SAP format published at the Central Statistics Agency of West Java Province. The results of the study partially show that Regional Taxes, General Allocation Funds and Special Allocation Funds have no effect on capital expenditures. Regional levies, and General Allocation Funds have a significant positive effect on Capital Expenditures. Meanwhile, regional levies have an effect on capital expenditures. Simultaneously, Regional Taxes, Regional Levies, General Allocation Funds and Special Allocation Funds affect Capital Expenditures.
Predictors Of Capital Expenditures in Regency/City Regional Government in West Java Province 2017-2022 Endayani, Fitri; Kartika Berliani
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.247

Abstract

This research aims to analyze the influence of Regional Original Income, Budget Surplus, and Profit-Sharing Funds on Capital Expenditures. Capital expenditure is important for regional governments to improve the welfare of their people because it has objectives related to public services, one of which is to obtain fixed assets such as equipment, buildings, infrastructure, and other fixed assets. Things that influence the absorption of capital expenditure effectively or not can be seen from the Budget Realization Report. This research method is quantitative research with a descriptive and verification approach. Based on the research results, it was found that (1) Regional Original Income has an influence but is not significant on Capital Expenditures (2) Budget Surplus does not have a significant influence on Capital Expenditures (3) Profit-Sharing Funds do not have a significant influence on Capital Expenditures. The implication of this finding is that these three factors do not significantly influence Capital Expenditures. However, it should be noted that the influence of Regional Original Income on Capital Expenditures still needs to be researched further to ascertain whether this influence is truly insignificant or only occurs in certain cases.
Co-Authors Alydiya, Sekar Ayu Devyanthi Syarif Ekawati, Yeni Endayani, Fitri Febriyanti, Diah Ferry Kosadi Herdiansyah, Mochamad Ardi Ine Nurfa Putri Linda Herliawati Maahury, Ranny Gabriella Maharani, Dinda Ayu Muhammad Iqbal Alamsyah Noviyanti, Ria Nurita, Gita Dwi Pariska, Yosi Pratanti, Nadya Elsa Prianti, Anti Okta Purwanti, Erin Raharja, Moch Indra Renita Melinda Ridwan Ridwan Rifqi Farisan Akbar Sarah Affifah Aprilianty sari, Mutia Shiva Ulqisti Sindi, Nihayatuz Zain Sunjaeni, Marisa Susanto, Beni kris Andrea Utami, Rachma Hida Silfa