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All Journal Research of Accounting and Governance Taxation and Public Finance
Pratiwi, Azhara Oktavianita
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Economics, Econometrics & Finance

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South Sumatra Capital Expenditure Budget Determinants: What Factors Influence? Pratiwi, Azhara Oktavianita; Sari, Imelda
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.251

Abstract

The purpose of this study is to examine the impact of economic growth, fluctuations in local revenue, general allocation funds, and special allocation funds on capital expenditures. The sample consists of 17 observations from South Sumatra’s Regency/City governments (13 Regencies and 4 Municipalities) during 2018–2020. Secondary data were obtained from the Republic of Indonesia Financial Audit Agency (BPK RI). Data on Gross Regional Domestic Product (PDRB) and Regional Revenue and Expenditure Budgets (APBD) were sourced from Regional Government Financial Reports (LKPD). Quantitative analysis techniques were employed. The results show that fluctuations in Regional Original Income and Special Allocation Funds significantly influence Capital Expenditures. However, Economic Growth and General Allocation Fund fluctuations do not impact Capital Expenditures. Managerially, positive economic growth can increase regional income, enabling higher capital expenditure. Fluctuations in General Allocation Funds may affect budget stability, requiring strategies to manage uncertainties.
Do the Economic Growth, PAD, DAU and DAK Fluctuations Effect on Capital Expenditures? Pratiwi, Azhara Oktavianita; Sari, Imelda
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.233

Abstract

This research aims to determine the effect of economic growth, fluctuations in local revenue, fluctuations in general allocation funds, and fluctuations in special allocation funds on capital expenditure. The data in this research is secondary data obtained from the Republic of Indonesia Financial Audit Agency (BPK RI). This research uses data from Regional Government Financial Reports (LKPD) regarding Gross Regional Domestic Product (PDRB) and Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regencies/Cities throughout South Sumatra for 2018-2020. The data analysis technique used is quantitative analysis. The results of this research partially show that the variables Fluctuations in Regional Original Income and Fluctuations in Special Allocation Funds influence Capital Expenditures. Meanwhile, the Economic Growth and General Allocation Fund Fluctuations do not affect Capital Expenditures. Managerial implications suggest that regional governments should enhance revenue stability and strategically manage fund allocations to ensure consistent and sustainable capital investments. This approach will enable better financial planning and improved infrastructure development, ultimately fostering regional economic growth and development.
Co-Authors Imelda Sari