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All Journal Aptisi Transactions on Technopreneurship (ATT) Ekonomi Dan Pembangunan
Irham Iskandar
Bappeda Aceh
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Analisis Belanja Modal, Pendapatan Asli Daerah, Dana Bagi Hasil dan Dana Alokasi Umum di Provinsi Aceh Murtala Murtala; Irham Iskandar
Jurnal Ekonomi dan Pembangunan Vol 10, No 2 (2019): JURNAL EKONOMI DAN PEMBANGUNAN
Publisher : Bappeda Provinsi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.67 KB) | DOI: 10.22373/jep.v10i2.41

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Pendapatan Asli Daerah,Dana Bagi Hasil dan Dana Alokasi Umum Terhadap Belanja Modal Di Provinsi Aceh.Penelitian ini memiliki rentang waktu 4 tahun, yaitu tahun 2006 sampai dengan 2009 dengan melihat laporan statistik keuangan pemerintah daerah (Laporan Realisasi APBK) yang menyajikan data mengenai Pendapatan Asli Daerah (PAD), Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), dan Belanja Modal. Hasil penelitian menunjukkan secara simultan Pendapatan Asli Daerah, Dana Bagi Hasil dan Dana Alokasi Umum berpengaruh signifikan terhadap Belanja Modal di Provinsi Aceh. Belanja Modal di Provinsi Aceh sangat dipengaruhi oleh Pendapatan Asli Daerah, Dana Bagi Hasil dan Dana Alokasi Umum. Secara parsial Pendapatan Asli Daerah, Dana Bagi Hasil dan Dana Alokasi Umum berpengaruh signifikan terhadap Belanja Modal di Provinsi Aceh. Belanja Modal di Provinsi Aceh sangat dipengaruhi oleh Pendapatan Asli Daerah, Dana Bagi Hasil dan Dana Alokasi Umum. Secara parsial Dana Bagi Hasil berpengaruh signifikan terhadap Belanja Modal di Provinsi Aceh. Belanja Modal di Provinsi Aceh sangat dipengaruhi oleh Pendapatan Asli Daerah, Dana Bagi Hasil dan Dana Alokasi Umum. Secara parsial Dana Alokasi Umum berpengaruh signifikan terhadap Belanja Modal di Provinsi Aceh. BelanjaModal di Provinsi Aceh sangat dipengaruhi oleh Pendapatan Asli Daerah, Dana BagiHasil dan Dana Alokasi Umum.
Analysis of Village Income and Expenditure in Aceh with Institutional Moderation Irham Iskandar; Ellen Dolan
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 2 (2026): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i2.636

Abstract

This study examines the financial dynamics of village governance in Aceh Province, particularly focusing on how different income sources influence village expenditure and the role of institutional factors in this relationship. The main aim of this research is to analyze the influence of village original income and transfer income on village spending with institutions as a moderating variable in Aceh Province. The data used in this research is secondary data in the form of quantitative data which includes the realization of village original income, the realization of village and institutional expenditure which is proxied as a regional competitiveness index, while transfer income consists of the realization of village funds, the realization of revenue sharing for district/city taxes and levies, the realization of village fund allocations, the realization of provincial financial assistance, and the realization of district/city financial assistance. The data in this research was obtained through the Central Statistics Agency and the National Research and Innovation Agency. The research results show that first, the flypaper effect has an impact on village spending with an increase in transfer income that is higher than the increase in original village income; second, institutions have a negative and significant effect on the relationship between transfer income and village expenditure. This means that institutions with good governance can be more effective in reducing income transfers for village spending. By reducing transfer income, institutions will try to optimize the village's original income based on the potential of the village area developed through BUMDes, so that it will have an impact on increasing village spending.
Co-Authors Ellen Dolan