Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Desy Meliawati
University of Muhammadiyah Purwokerto
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
THE EFFECT OF REVENUE ON CAPITAL EXPENDITURE, INFRASTRUCTURE FINANCING, GOVERNMENT ACCOUNTABILITY PERFORMANCE SYSTEM AND BUDGET REFOCUSING IN CENTRAL JAVA PROVINCE DURING PANDEMIC Desy Meliawati; Novi Dirgantari; Eko Hariyanto; Bima Cinintya Pratama
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6985

Abstract

The COVID 19 pandemic has an effect on regional income and expenditure in Central Java Province. One of the efforts made by the government is to refocus the budget aimed at Emergency Spending. The purpose of this study is to test the Effect of Locall Revenue (PAD) on Capital Expenditure, Infrastructure Financing, Accountability Performance System and Budget Refocusing. The research method used is quantitative. The sampling technique used was saturated samples and obtained data on 35 districts and cities in Central Java. Data analysis techniques use GLM Manova analysis. Theoretically, this study offers a new research model to explain effect Local Revenue to Capital Expenditure,Infrastructure Financing,Accountability Perfomance and Refocusing. The results of this study show that the variable of Local Revenue has a negative impact on Capital Expenditure, Infrastructure Financing, Government Accountability System,while Local Revenue has positive impact on Budget Refocusing. Theoretically, this study offers a new research model to explain effect Local Revenue to Capital Expenditure,Infrastructure Financing,Accountability Perfomance and Refocusing, because the government of each region can manage PAD even though it is less than optimal so it tends to have low Capital Expenditure. By the decrease in Local Revenue, it has implications for Local Revenue contributed to Capital Expenditure, Infrastructure Financing, Accountability Performance and Budget Changes. In this study, Local Revenue contribute to Capital Expenditures including infrastructure and Budget Changes. Keywords: Local Revenue,Capital Expenditure,Infrastructure Financing,Accountability Performance, Refocusing
Co-Authors Bima Cinintya Pratama Eko Hariyanto Novi Dirgantari