Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Rekognisi Akuntansi (JRA)
Leni Sofiyani
Universitas Islam Nahdlatul Ulama Jepara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pendapatan Asli Daerah (PAD) Dana Alokasi Umum (DAU) Dana Alokasi Khusus (DAK) Terhadap Belanja Daerah (Studi Kasus Pada Kabupaten di Provinsi Jawa Tengah) Leni Sofiyani; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.809 KB) | DOI: 10.34001/jra.v4i1.139

Abstract

This study aims to find out and analyze whether Regional Original Income, General Allocation Fund, Special Allocation Fund, affects District / City Spending in Central Java Province. The analysis method used is a quantitative method, with multiple regression testing by conducting a classical assumption test before getting the best research model. The variables in this study are Regional Original Income, General Allocation Fund, Special Allocation Fund as independent variables, while dependent variables are Regional Spending. The population is the entire city regency in Central Java Province as many as 35 regencies / cities. The data used in this study is data taken from 2016 to 2018. The data analyzed in this study is secondary data sourced from the District / City APBD Realization Report in Central Java Province obtained from the Local Government Financial Balance site on the internet (www.djpk.depkeu.go.id). From the data, then conducted a research analysis using multiple linear regression techniques with SPSS 23. The results of this study prove that The Regional Original Income has a positive impact on Regional Spending, the General Allocation Fund has no effect on Regional Spending, The Khusu Allocation Fund has a positive effect on Regional Spending.
Co-Authors Subadriyah, Subadriyah