p-Index From 2020 - 2025
7.599
P-Index
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Taxation and Public Finance

Do the Economic Growth, PAD, DAU and DAK Fluctuations Effect on Capital Expenditures? Pratiwi, Azhara Oktavianita; Sari, Imelda
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.233

Abstract

This research aims to determine the effect of economic growth, fluctuations in local revenue, fluctuations in general allocation funds, and fluctuations in special allocation funds on capital expenditure. The data in this research is secondary data obtained from the Republic of Indonesia Financial Audit Agency (BPK RI). This research uses data from Regional Government Financial Reports (LKPD) regarding Gross Regional Domestic Product (PDRB) and Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regencies/Cities throughout South Sumatra for 2018-2020. The data analysis technique used is quantitative analysis. The results of this research partially show that the variables Fluctuations in Regional Original Income and Fluctuations in Special Allocation Funds influence Capital Expenditures. Meanwhile, the Economic Growth and General Allocation Fund Fluctuations do not affect Capital Expenditures. Managerial implications suggest that regional governments should enhance revenue stability and strategically manage fund allocations to ensure consistent and sustainable capital investments. This approach will enable better financial planning and improved infrastructure development, ultimately fostering regional economic growth and development.
Co-Authors Adler Haymans Manurung Adri, Sultan Agung Dharmawan Buchdadi Agusty, Wanny Aini, Marina Andini, Vina Octafia Apriansyah, Poni Melati Asaari, Masagus Bianka Margareth Simatupang Budiantoro, *Harry Budiantoro, Harry Buulolo, Berkat Father Challen, Auliffi Ermian dedy syahyuni, dedy Dewi Astuti Dwi Meida Fitria Efendy Zain, Efendy Eigis Yani Pramularso Ernalida Etty Gurendrawati, Etty Firmansah, Iqbal Rauf Fitria Fitria, Amelia Fitria, Dwi Meida Hafshah, Siti Nur Hasan, Nida Nadya Hesty Juni Tambuati Subing, Hesty Juni Hukama, La Diadhan Isnurrini hidayat, Isnurrini Khairani, Dewi Lahagu, Ani Santa Rohani Lubis, Nur Halimah Madjid, Suhirman Maharani, Siti Dewi Mania, Rasmita Manullang, Thomas Ridoansih Margie, Lyandra Aisyah Melly Br Bangun Muhammad Faisal Muhammad Yusuf Munzir Busniah Nadriani, Silvi Naibaho, Yuni Naftalia Ningsih, Hestin Agus Tantri Noviyanti, Cahyani Rahma Nugroho, Randhy Nurbaya Mentari Nurul Fahira Nurul Rahmi Oktavia, Dinda Panji Patra Anggaredho, Panji Patra Patricia, Putri Pertiwi, Putri Indah Pratiwi, Azhara Oktavianita Pratiwi, Sevia Restu Purnawati, Purnawati Putri, Ineke Ratnawaty Marginingsih Razumarda, Sela Rida Prihatni Rossikha, Faiza Rusdi Rusli, Rusdi SANI SUSANTI Sari, Cindy Antika Sembiring, Putri Pebrija Shahyuni, Dedy Sianturi, Mian Sibarani, Bintang Berliana Sigalingging, Avrieny Simatupang, Bianka Margareth Sinaga, Elvipson Sinaga, Jelita Tessalonika Subaedah, Sitti Subing, Hesty Juni Tambuati Suparno Suparno Surbakti, Ireniza Eka Magharany Susan Rachmawati Syarifah Maulidia Tari Tessalonika, Jelita Uswatun Hasanah Waisimon, Alfonsina Wau, Elvira Dian Putri Weny Widiya Widiya, Weny Widyaningrum, Rini Dwi Wiwik Widiyanti, Wiwik Yusnadi, Yusnadi Zai, Silfanus Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska