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Yevi Dwitayanti
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
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Journal : Jurnal Ekonomi, Manajemen, Akuntansi

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Pengaruh Kemandirian Fiskal dan Efektivitas Pengelolaan Anggaran Terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Sumatera Barat Surya Ramadhani; Nelly Masnila; Yevi Dwitayanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5951

Abstract

This study aims to analyze the effect of fiscal independence and budget management effectiveness on capital expenditure allocation in districts/cities in West Sumatra Province. Analysis of aid data was conducted using multiple linear regression with SPSS software version 29. The data used are secondary data, collected through documentation, such as books, regulations, and other sources relevant to regional financial performance, including the fiscal independence ratio, budget management effectiveness, and capital expenditure, as well as data from related agencies. The results of the study indicate that budget management effectiveness has a significant positive effect on capital expenditure allocation, while fiscal independence has no significant effect. This finding emphasizes the importance of improving budget management to increase public investment in the region. The implications of this study are important for local governments and policy makers in formulating strategies to improve public welfare by increasing capital expenditure allocation.
Co-Authors A.Ratna Sari Dewi Abrar, Naufal Muhammad Fajari Adi Sutrisman Ali Firdaus Amanda, Nadia Ananda, Gea Angreini, Fitri Anisah Adiva Utami Annisa Haryanti Aprianti, Siska Aryasi, Putri Patli Bainil Yulina Bernadette Robiani Cahyani, Vira Mustika Choiruddin Choiruddin Choiruddin, C. Comrie Ihza Mahendra Dedi Putra Dedi Putra Desrina Desrina Desrina Desrina Desyandri Desyandri Dewi, A.Ratna Sari Dimas Arrisky Dwi Agustina Dwi Apri Midiyanto Dwi Septia F Eliza, Intan Elpana, Methasa Cindy Ertawan Juliadi Evada Dewata Dewata Farah Zakirah Faridah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Periansya Fitrania, Nadysa Aulia Fitri Angreini Fitria, Elsa Hafni Zahara Hafni Zahara Hasanah, Siti Lailatull Hasbi Assidiki Mauluddi Heny Yulsiati I Komang Dedi AS Ishak, Jouzar Farouq Ismiyanti, Ismiyanti Jefri Ananda Ginting Ginting Juliadi, Ertawan Kartika Rachma Sari Kartika Rachma Sari Kenia Firta Kiagus Zainal Arifin Kiagus Zainal Arifin M. Miftakul Amin Maria Maria Maria Masnila, Nelly Mawaddah Mawaddah Miskah Azzahra Muhammad Rizqulloh Akbar Mukhlis Mukhlis Nadiyya Amanda Putri Nadysa Aulia Nelly Masnila Nelly Masnila NURHASANAH & MARIA Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nyayu Halima Thusa’dia Periansya Diah Elvina Desi Indriasari Permata Oktarista Pratiwi Nasution, Tasyila Putry Qurrotul Ayuni Rabbiyati Ningsi Rafika Sari Rahma Wati Ridho Aditama, Mohammad Dimas Rita Martini Rizky Anugra Putri Rosy Armaini Sandrayati Sandrayati Sandrayati Sari, Kartika Rachma Sarikadarwati Sisi Mandasari Siska Aprianti SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Siti Rohima Sulaiman Sulaiman Surya Ramadhani Susi Ardiani Yeni Priatna Sari, Yeni Priatna Yuli Antina Aryani, Yuli Antina Yuliana Sari Zulkifli