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All Journal JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Sistem Informasi, Akuntansi dan Manajemen
Hutapea, Ruth Septaria
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pendapatan Asli Daerah, Belanja Modal Terhadap Pertumbuhan Ekonomi dan Dana Perimbangan Sebagai Pemoderasi di Kabupaten/Kota Sumatera Utara Hutapea, Ruth Septaria
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4216

Abstract

This study aims to analyze the influence of Regional Original Income (PAD) and capital spending on economic growth in the District/City of North Sumatra. In addition, this study also analyzes the role of balancing funds as a moderator in the relationship between PAD, capital spending, and economic growth in the regions. The data used in this study is secondary data obtained from the financial reports of the local government and the Central Bureau of Statistics (BPS) of North Sumatra from 2011 to 2020. Data analysis uses panel regression with a fixed effect. The results of the study show that PAD has a significant positive effect on economic growth in the districts/cities of North Sumatra. This shows that the higher the PAD, the better the economic growth in the area. In addition, capital expenditure also has a significant positive effect on economic growth, which indicates that the greater the capital expenditure made by the regional government, the better the economic growth in the region. In the context of the role of balancing funds, research results show that balancing funds can moderate the relationship between PAD and economic growth. When the balancing funds received by the regions are greater, the positive influence of PAD on economic growth will increase. In addition, balancing funds can also moderate the relationship between capital spending and economic growth. When the balancing fund gets bigger, the positive effect of capital spending on economic growth also increases.
Analisis Pengaruh Pendapatan Daerah dan Belanja Daerah Terhadap Pertumbuhan Ekonomi di Kabupaten Tapanuli Selatan (2011-2022) Siregar, Ine Febrianti; Batubara, Rifka Fauziah; Hutapea, Ruth Septaria; Rahmawati, Sinta
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i3.668

Abstract

The study aimed at evaluating the impact of regional income and regional expenditure on economic growth in South Tapanuli Regency over a 12 year period, namely from 2011 to 2022. The approach applied in this study uses multiple linear regression analysis techniques using time series data collected by Central Statistics Agency (BPS). This study shows that both regional income and regional expenditure simultaneously have a large impact on economic growth. In the T Test (Partial), the probability of regional income is 0.000 < 5% or 0.05, so H0 is not approved and Ha is approved. Likewise, the probability of regional spending is 0.0206 < 5% or 0.05, so it can indicate where H0 is approved and Ha is approved (which is at the 5% or 0.05 significance level). The F (Simultaneous) test produces a Prob (F-statistic) value of 0.0000003 < 5% or 0.05, so H0 is not approved and Ha is approved. These findings can be a basis for developing policies and strategies for sustainable and quality economic development in South Tapanuli Regency.
Co-Authors Batubara, Rifka Fauziah Rahmawati, Sinta Siregar, Ine Febrianti