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Pengaruh PDRB Per Kapita, Investasi Dan Belanja Modal Terhadap Kemandirian Keuangan Daerah Kabupaten dan Kota Di Provinsi Jawa Barat Tahun 2020-2023 Totoh Abdulfatah; Sri Mulyani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Regional Financial Independence is an indicator of a region that is able to implement regional autonomy without depending on transfer funds from the Central Government. West Java Province is one of the province that implements the principle of fiscal decentralisation. However, the Regency / City in West Java Province still experience inequality between regions. This study aims to examine empirically the effect of GRDP per capita, investment and capital expenditure on regional financial independence. Capital Expenditure on regional financial independence with a sample of 27 regencies / cities in West Java Province.in West Java Province. This research is quantitative research using secondary data using secondary data. The research method used is the Fixed Effect Model (REM). GRDPPer Capita, Investment and Capital Expenditure together have an influence oninfluence on Regional Financial Independence. GRDP per capita has a positive effectsignificant effect on regional financial independence, investment has no effect on regional financial independence, while capital expenditure has a negative effect on regional financial independence on regional financial independence, while capital expenditure has a negative and significant effect on regionalfinancial independence significant on regional financial independence.
Analisis Prosedur Revisi Daftar Isian Pelaksanaan Anggaran Satuan Kerja Kepada Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Jawa Barat Totoh Abdulfatah; Runita Arum Kanti
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 5 (2024): November
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i5.2898

Abstract

Budgets are important for the sustainability of a country. Budgets are used for economic policy and also finance government activities. When the economy is down and the private sector is not functioning well, government spending can help boost the economy. Government expenditure is contained in the State Budget (APBN). Good budget absorption must be accompanied by good budget planning. Budget absorption can be used as an indicator to show the effectiveness of programs that have been carried out by the government. budget revision is a change in the details of the budget made based on the APBN in one fiscal year and has been approved in DIPA per fiscal year. the methods used are literature study, observation and interviews with staff in the field of Budget Implementation Development 1 (PPA-1) and the Head of the Budget Implementation Development Section 1 (PPA-1). Based on the results of interviews conducted with the Head of Section PPA 1C explained that budget revisions can occur due to several factors including changes in government policy, contractual and self-management budget leftovers without reducing planned outputs and there have also been a number of problems, including the use of priority budgets, operational cost deficits, changes in government policy, and unclear priorities for the budget implementation period.