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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Information System, Applied, Management, Accounting and Research Jurnal Riset Bisnis dan Manajemen Masyarakat Berdaya dan Inovasi ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Jurnal Dharma Bhakti Ekuitas International Journal of Business, Law, and Education Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Inovasi Masyarakat Bulletin of Management and Business Innovation Business Management and Accounting Journal Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Greenation International Journal of Engineering Science Journal of Business and Management Inaba Journal of Accounting Inaba Inaba of Community Services Journal Clean and Sustainable Production Journal of Economic Empowerment Strategy (JEES) Jurnal Bisnis Jurnal Humaniora, Ekonomi Syariah dan Muamalah Jurnal Siber Multi Disiplin Siber Journal of Advanced Multidisciplinary Jurnal Siber Transportasi dan Logistik Siber International Journal of Education Technology Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Engineering Science Greenation International Journal of Law and Social Sciences Jurnal Pendidikan dan Kebudayaan Nusantara Jurnal Komunikasi dan Ilmu Sosial Dinasti Accounting Review Jurnal Kewirausahan dan Multi Talenta (JKMT) International Journal of Psychology and Health Science Jurnal Ekonomi, Manajemen, Akuntansi Journal of Management Research and Studies
Widiya Avianti
Dosen Fakultas Ekonomi Dan Bisnis, Universitas Winaya Mukti, Bandung, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Other

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Journal : Journal of Accounting Inaba

 1 
Regional Decentralization of Purwakarta 2018-2022: Effectiveness And Growth Of Local Original Income Avianti, Widiya
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.285

Abstract

The government provides financial assistance to regions in the form of intergovernmental transfers from the State Budget (APBN) to support decentralisation policies, used to finance regional needs, such as infrastructure development and public services. The aim is to improve the welfare of the local population and enhance local autonomy in decision-making, financial management, and reduce fiscal disparities between the central and local governments, as well as between different regions. The central government delegates sources of financial revenue to the regions to be managed effectively and efficiently, including through regional own-source revenues (PAD), to support regional autonomy and fund its tasks and functions. This qualitative research aims to test and analyse: (1) The effect of local own-source revenue (PAD) effectiveness on fiscal decentralisation in the region. (2) The effect of local own-source revenue (PAD) growth on fiscal decentralisation in the regions. (3) The effect of effectiveness and growth of local own-source revenue (PAD) on fiscal decentralisation in the region. The object of research is the PAD Realisation Report of Purwakarta Regency from 2018 to 2022. The sample consists of five reports, namely the PAD report for the 2018-2022 period. There are three points from the results of this study: (1) PAD effectiveness has no significant influence on fiscal decentralisation in the region (significance value 0.216 > 0.05); (2) PAD growth has no significant influence on fiscal decentralisation, (significance value 0.216 > 0.05); PAD effectiveness and growth have no significant influence on fiscal decentralisation, (significance value 0.385 > 0.05).
Co-Authors Adam, Duki Adelia Putri Agus Mulyana Ahmad Hamzah Alfaizah, Insyirah Nisa Amanda, Septiana Angling Yunanto Anni Supriatini Annisa Fitri Anggraeni Aprianti, Deva Aryatie, Yayah Asyifa, Sarah Laila Azhar Affandi Bayu Lesmono Cahyadi Supyansuri Dani Setiadi Desy Ariyati Rahayu Devi Saeful Ulum Dian Nurpaida Duki Adam Endang Pitaloka Evi Syeftia Latifah Fadila, Vina Rizki Farah Fauziyah, Farah Fauzia, Fathia Firman Nasrulloh Fitria, Dissy Fitriani, lina Ganjar, Febriana Gumiwa, Ferdian Hardiani, Andlisa Shiamara Hari Afdani Heddy Setiawan Horas Djulius Ika Kartika Rahayu Imam Fauzi Imas Maesaroh Indah, Dewi Yuliati Indrajati, Indrajati Ismarianto, Dwi Iwan Ridwan Jayanti, Esti Jusdijachlan , R Jusdijachlan, R Jusdijachlan, R. Karoba, Dandrem Komar Priatna, Deden Komar, Deden Kurniasih, Ratna Lestari, Septiana Listiya, Alika Lusi Suwandari Lusiana Badriah Mela Tri Yusnita Minlaeni, Minlaeni Monica Rosiana Mugiati, Titi Nurrahmi, Alfianti Nurramadhan, Delfina Permatasari, Arini Purwanto Purwanto R Jusdijachlan R. Jusdijachlan Rachman, Ariep Rahmawan, Moch Rifki Reza, Siti Nur Ridwan, Ridwan Ridwan, S Ridwan, S. Rosmayana, Andi RR. Ella Evrita Hestiandari S .Ridwan S Ridwan S. Ridwan Sahroni, Devina Samuel Samuel Sandha Medika Permana Septianawati, Dina Setiawan, Ismawan Siswanda, Andi Siti Fatimah Sodikin, Ujang Utami, Indri Putri Violeta, Arlienda Warsidi, Edi Winna Roswinna Wiriadinata, Andhika Yanti Yanti Yanti Yanti Yayat Rukayat