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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Telaah dan Riset Akuntansi Kinerja JURNAL KEBANGSAAN IQTISHADIA Journal of Accounting and Investment MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia International Journal of Artificial Intelligence Research Jurnal Manajemen & Keuangan SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Aktiva : Jurnal Akuntansi dan Investasi Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi Ekonomi Dan Pembangunan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Governance Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Terapan Pemerintahan Minangkabau Media Riset Akuntansi Auditing & Informasi Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Terpadu
Syukriy Abdullah
Syiah Kuala University, Banda Aceh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : IQTISHADIA

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PENGARUH SISA ANGGARAN, PENDAPATAN SENDIRI DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL Abdullah, Syukriy; Rona, Riza
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : IQTISHADIA

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Abstract

Tujuan penelitian ini adalah menelaah tentang pengaruh deficit, pendapatan  personal dan budget anggaran terhadap perubahan belanja  modal  di kabupaten/kota  di Indonesia.  Sampel  yang dipergunakan  ada 30 kabupaten/kota di  Indonesia  dengan menggunakan  data yang  tersedia  di internet.  Hasil  penelitian menunjukkan bahwa  variabel badget anggaran (diukur dengan DBH) secara  partsial  berpengaruh  pada perubahan  belanja modal, sementara variabel   pendapatan  personal (PAD) tidak memiliki pengaruh terhadap perubahan belanja modal.Kata Kunci: Anggaran, Modal, Desentralisasi. THE  EFFECT OF  BUDGET DEFISIT, PERSONAL INCOME AND FUND BUDGET  TOWARDS CAPITAL EXPENDITURE. Purpose of this study is to examine the effect of budget deficit, personal income, and fund budget toward capital expenditure in the changes of districts’/ municipalities’ budget in Indonesia. The used samples are 30 (thirty) districts/ municipalities in Indonesia which its data is available in internet. Result of data analysis shows that variable of fund budget (measured by DBH changes) which  partially  effects toward the  changes of capital expenditure budget, while variable of budget deficit (measured by SiLPA changes) and variable of personal income (measured by PAD changes) do not have effect toward capital expenditure.Keywords:  Budget , Capital , Desentralisation
PENGARUH SISA ANGGARAN, PENDAPATAN SENDIRI DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL Abdullah, Syukriy; Rona, Riza
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1106

Abstract

Tujuan penelitian ini adalah menelaah tentang pengaruh deficit, pendapatan  personal dan budget anggaran terhadap perubahan belanja  modal  di kabupaten/kota  di Indonesia.  Sampel  yang dipergunakan  ada 30 kabupaten/kota di  Indonesia  dengan menggunakan  data yang  tersedia  di internet.  Hasil  penelitian menunjukkan bahwa  variabel badget anggaran (diukur dengan DBH) secara  partsial  berpengaruh  pada perubahan  belanja modal, sementara variabel   pendapatan  personal (PAD) tidak memiliki pengaruh terhadap perubahan belanja modal.Kata Kunci: Anggaran, Modal, Desentralisasi. THE  EFFECT OF  BUDGET DEFISIT, PERSONAL INCOME AND FUND BUDGET  TOWARDS CAPITAL EXPENDITURE. Purpose of this study is to examine the effect of budget deficit, personal income, and fund budget toward capital expenditure in the changes of districts’/ municipalities’ budget in Indonesia. The used samples are 30 (thirty) districts/ municipalities in Indonesia which its data is available in internet. Result of data analysis shows that variable of fund budget (measured by DBH changes) which  partially  effects toward the  changes of capital expenditure budget, while variable of budget deficit (measured by SiLPA changes) and variable of personal income (measured by PAD changes) do not have effect toward capital expenditure.Keywords:  Budget , Capital , Desentralisation
Co-Authors A. Sakir, A. Afrah Junita Ahmad Husnizal Amara Balqis Annisa, Khairu Ariq Shidqi Aulia Afridzal Ayumiati, Ayumiati Batara, Gamal Cici Darmayanti Cut Afra Bilza Cut Alya Shafira Dara Fazella Darwanis Darwanis Darwanis Darwanis Desi Zeatifani Dewi Rosa Indah Hady Maulana Hasnawati Hasnawati Haura, Ghina Adhha Heru Fahlevi Heru Fahlevi, Heru Inayati Ulya Lilis Maryasih, Lilis Mariana Mariana Martunis Martunis Mautia, Tuti Meutia, Rita Mirna Indriani Mirna Indriani Muhammad Yasir Yusuf Mujahid, Abdullah Mukhlis Mukhlis Mukhlis Mulia Saputra Mulya Irzan Muna Mumtazah Hutagalung Nabila Anris Putri Nadirsyah, Nadirsyah Nisa Naifah Putri Nailaturrachmah Putri, Akmalia Rahmawaty, Rahmawaty Raudha, Nearumi Reza, Mirza Khairul Ridwan Ibrahim Riza Rona, Riza Roza Maulina Ruh maini Saifatul Husna saifatul husna, saifatul Sari, Nanda Sartika Ulandari Sofhia Intan Fadillah Sufitrayati sufitrayati sufitrayati Suparno Suparno Syahriyal, Syahriyal Teuku Fauzi Tuti Meutia Ulhaq, Muhammad Dhia Yossi Diantimala ZURAIDA ZURAIDA