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All Journal Advances In Social Humanities Research Jurnal Akuntansi
Aryanti, Silvia Dwi
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Local Revenue, Revenue Sharing, and General Allocation Funds on Capital Expenditure in North Sumatra Tirtana, Dodi; Pradani, Tiara; Aulia, Nadia; Aryanti, Silvia Dwi; Sihite, Indah Elyza
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3214

Abstract

This study aims to analyze how factors are affect on capital expenditures in the Regency / City of North Sumatra. Local own-source revenue, revenue-sharing funds, and general allocation funds are to be independent variables while capital expenditure is the dependent variable. This study uses panel data obtained from the Indonesian Ministry of Finance in 2022-2023. The analysis method in this study uses panel data regression with the Fixed Effect Model (FEM) approach. The results showed that simultaneously the variables of local revenue, revenue-sharing funds, and general allocation funds had a significant influence on capital expenditure. Based on partial testing, only the revenue-sharing variable has significant negative effect on capital expenditure. These results imply that more effective strategies in the use of revenue-sharing funds need to be developed, such as increasing transparency and adjusting fund allocation policies in supporting capital expenditures. The results of this study can assist governments in planning budgets more effectively, identifying the most influential financial resources, and adjusting spending strategies to maximize the efficient use of funds. Translated with www.DeepL.com/Translator (free version) Keywords: Local own-soruce Revenue, Revenue-Sharing Fund, General Allocation Fund, Capital Expenditure
The Influence of Technological Progress on The Preservation of National Customs and Behavior Patterns Azhar, Annisa; Aryanti, Silvia Dwi; Rohmah, Sintia Ainur; Adiningsih, Wahana
Advances In Social Humanities Research Vol. 3 No. 2 (2025): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v3i2.351

Abstract

The research in this journal is focus on analyzing the impact of technological developments on the preservation of national customs and behavior patterns with the aim of understanding how technological developments can affect customs and behavior of people at the national level. This research method uses a qualitative approach by collecting sources on the topics discussed such as journals and websites from the internet. The results of the study show that technological developments have a significant impact on the preservation of customs and behavior patterns that affect them in several aspects. The influence of technological developments on the preservation of the nation's customs and behaviors includes adjustments, alterations, or even fading. Ease of access to information and global interaction with technology has led to changes in people's customs and behavior. However, technology can be used as a powerful tool to strengthen the preservation of the nation's customs and behavior through the wider dissemination of information.
Co-Authors Adiningsih, Wahana Azhar, Annisa Dodi Tirtana Nadia Aulia, Nadia Rohmah, Sintia Ainur Sihite, Indah Elyza Tiara Pradani