Dwi Fera Istiqomah
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Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Belanja Modal terhadap Kinerja Keuangan Pemerintahan Kabupaten/Kota di Provinsi Bali Tahun 2018 – 2021 Dafillah Vike Eryana; Dwi Fera Istiqomah; Olivia Anandyta; Zida Rizqi Amalia
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 5 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i5.4817

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Capital Expenditure on the financial performance of district / city governments in Bali Province in 2018-2021. The method used is multiple linear regression analysis with a quantitative approach, using secondary data obtained from the realization report of the Regional Budget (APBD). The results showed that partially only PAD had a significant effect on regional financial performance, while DAU and Capital Expenditure had no significant effect. But simultaneously, the three variables together have a significant effect on the financial performance of local governments.