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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Tobing, Winda Sartika Lumban
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengelolaan Dana Alokasi Umum (DAU), Alokasi Khusus (DAK), dan Dana Bagi Hasil Pajak (DBHP) di Provinsi Sumatra Utara Malau, Pastriono Leonarda; Manik, Dwi Verasuna; Tobing, Winda Sartika Lumban; Pulungan, Walda Ronia
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.v3i3.678

Abstract

The purpose of this study is to analyze the effect of General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing on Poverty in North Sumatra Province. The analysis used in this study is panel data analysis, with panel data of 33 districts/cities in 2014-2020 obtained from BPS North Sumatra. The results obtained from this research are: General Allocation Fund has a negative effect on Poverty in North Sumatra Province; Special Allocation Fund has a negative effect on Poverty in North Sumatra Province; Tax Revenue Sharing has a positive effect on Poverty in North Sumatra Province. General Allocation Fund, Special Allocation Fund, and Tax Revenue Sharing have a significant effect on GRDPHB of North Sumatra Province with a determination coefficient of 99.54 percent. The dominant variable influencing Poverty in North Sumatra Province is the General Allocation Fund.
Co-Authors Malau, Pastriono Leonarda Manik, Dwi Verasuna Pulungan, Walda Ronia