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William Gani
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Economics, Econometrics & Finance

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PENGARUH DANA ALOKASI UMUM DAN KHUSUS TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI PULAU SUMATERA William Gani; Septian Bayu Kristanto
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i2.558

Abstract

The purpose of this study is to test the effect of the General Allocation Fund (DAU) and the Special Allocation Fund Expenditure (DAK) that occurs in the district/city on the island of Sumatra, on Government Expenditure. The data was taken from the budget statement and income statement of 2007, which was obtained from 55 districts/cities.The results of the analysis indicate that there was significant effect of the DAU and DAK on government expenditure. The impact of this research was expected to be a smarter government in regulating local spending especially related to APBN and APBD.
Co-Authors Septian Bayu Kristanto