Dali, Nasrullah
Jurnal Progres Ekonomi Pembangunan (JPEP)

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PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA MODAL DAN KEMANDIRIAN KEUANGAN DAERAH PROVINSI SULAWESI TENGGARA Lestari, Anita; Dali, Nasrullah; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpeb.v1i2.1801

Abstract

The aim of this study was to determine: 1) the effect of DAU on capital expenses; 2)the effect of PAD on capital axpenses; 3) the effect of DAU on the independence of localfinance, 4) the effect of PAD on the independence of local finance. 5) the effect of CapitalExpenses on the independence of local finance.Data were collected by conducting a surveyand were examined with the multiple linear regression analysis using the SPSS program.Results of the study showed that the value ratio of the local financial independence ofSoutheast Sulawesi in the period from 2003 to 2015 was still categorized as low. Result ofpartial regression analysis indicated that for the first equation only DAU had positive andsignificant effect on capital expenses, whereas for the second equation both PAD and capitalexpenses variables had positive and significant effect on the local financial independence.Simultaneously, the first equation showed that DAU and PAD had positive and significanteffect on capital expenses, and so was the second equation, which showed that DAU, PAD,and capital expenses had positive and significant effect on the local financial independence.The study recommended that the local goverment continues its effort to reduce its bigreliance on DAU (general allocation budget).Keywords: General Allocation Budget, Local Revenue, Capital Expenses, Local FinancialIndependence.
PENGARUH KEJELASAN SASARAN ANGGARAN, KETEPATAN ANGGARAN, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMUNIKASI INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH KABUPATEN KOLAKA Manurung, Novelty NKP; Dali, Nasrullah; Nurdin, Emilia
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (29.577 KB) | DOI: 10.33772/jpep.v4i1.6244

Abstract

This Study Aims To Find Out And Analyze The Influence Of The Clarity Of The Budget Target, The Government's Internal Control System And Internal Communication On The Performance Of The Kolaka Regency Government. The Type Of Research Used In This Study Is Causality Research With A Quantitative Approach. The Samples In This Study Were Head Of Service, Head Of Sub-District, Head Of Planning Sub-Department, Head Of Subdivision Of Finance, And Head Of Subdivision Of Planning And Finance As Many As 102 Peoples. The Results Of This Study Indicate That Partially There Is The Influence Of The Clarity Of The Budget Target On The Performance Of The Kolaka Regency Government Agency With A Value Of Tcount (3,454)>Ttable (1,66) And Sig Value. (0,001) <Α (0.05), There Is No Influence Of The Government's Internal Control System On The Performance Of The Kolaka Regency Government Agency With A Value Of Tcount (0.498)<Ttable (1.66) And Sig Value. (0.620) >Α (0.05), And There Is An Influence Of Internal Communication On The Performance Of The Kolaka Regency Government Agency  With A Value Of Tcount (7.690)>Ttable (1.66) And Sig Value. (0.000) <Α (0.05). The Amount Of The Coefficient Of Determination Is 0.475. This Means That The Contribution Of Independent Variables (Clarity Of Budget Target, Budget Accuracy, The Government's Internal Control System, And Internal Communication) To The Performance Of Kolaka Regency Government Intention Is 0.764 Or 76.4%, While The Remaining 23.6% Is The Influence Of Other Variables Who Were Not Included In This Study.  Keywords: Budget Clarity, Budget Accuracy, The Government's Internal Control System, Internal Communication, Performance