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Universitas Indonesia Membangun
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Pengaruh Pendapatan Asli Daerah (PAD), Belanja Daerah Dan Belanja Modal Terhadap Pertumbuhan Ekonomi Pada Pemerintah Kota Bandung Tahun Anggaran 2017-2024 Sindi, Nihayatuz Zain; Berliani, Kartika
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1179

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Belanja Daerah, dan Belanja Modal terhadap Pertumbuhan Ekonomi Kota Bandung pada periode 2017–2024. Kebaruan penelitian terletak pada pemanfaatan data pascapandemi dan analisis simultan terhadap tiga instrumen fiskal utama untuk menilai efektivitas kebijakan keuangan daerah dalam mendorong aktivitas ekonomi. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif, berdasarkan data time series yang dikumpulkan melalui dokumentasi dan studi kepustakaan dari BPS dan DJPK. Analisis dilakukan melalui regresi linear berganda yang didahului oleh serangkaian uji asumsi klasik. Hasil penelitian menunjukkan bahwa PAD tidak memberikan pengaruh signifikan terhadap pertumbuhan ekonomi, sementara Belanja Daerah berpengaruh positif, dan Belanja Modal justru menunjukkan pengaruh negatif. Secara simultan, ketiga variabel tersebut terbukti berperan dalam menjelaskan dinamika pertumbuhan ekonomi Kota Bandung. Temuan ini menegaskan perlunya optimalisasi PAD, peningkatan efisiensi Belanja Daerah, serta perbaikan kualitas pengelolaan Belanja Modal agar kebijakan fiskal daerah dapat lebih efektif mendorong pertumbuhan ekonomi yang berkelanjutan.   This study aims to analyze the influence of Regional Original Revenue (PAD), Regional Expenditure, and Capital Expenditure on Economic Growth of the City of Bandung in the 2017–2024 period. The novelty of the research lies in the use of post-pandemic data and simultaneous analysis of three main fiscal instruments to assess the effectiveness of regional financial policies in boosting economic activity. The research uses a quantitative method with a descriptive and verifiable approach, based on time series data collected through documentation and literature studies from BPS and DJPK. The analysis was carried out through multiple linear regression preceded by a series of classical assumption tests. The results of the study show that PAD does not have a significant influence on economic growth, while Regional Expenditure has a positive effect, and Capital Expenditure actually shows a negative influence. Simultaneously, these three variables have been proven to play a role in explaining the dynamics of economic growth in the city of Bandung. These findings emphasize the need to optimize PAD, improve the efficiency of Regional Expenditure, and improve the quality of Capital Expenditure management so that regional fiscal policies can be more effective in encouraging sustainable economic growth  
Co-Authors Alydiya, Sekar Ayu Devyanthi Syarif Ekawati, Yeni Endayani, Fitri Ferry Kosadi Herdiansyah, Mochamad Ardi Ine Nurfa Putri Linda Herliawati Maahury, Ranny Gabriella Muhammad Iqbal Alamsyah Noviyanti, Ria 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