Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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This Author published in this journals
All Journal Jurnal Ilmiah Raflesia Akuntansi
Nurul Laily Nikmatus Sholihah
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Demak Jawa Tengah Tahun Anggaran 2021-2024 Nurul Laily Nikmatus Sholihah; Khoirul Fuad; Mulyanto
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1296

Abstract

This study analyzes the financial performance of Demak Regency for the period 2021–2024, which shows a positive but still fluctuating trend. Using a quantitative approach based on local government financial reports and analyzed through multiple linear regression with the help of SPSS, this study examines the effect of Local Own-Source Revenue (PAD) and capital expenditure on regional financial performance. Empirical results indicate that PAD has a positive and significant effect on financial performance, while capital expenditure does not show a significant effect. These findings emphasize the importance of strengthening the quality and achievement of PAD as well as controlling regional expenditure more optimally.
Co-Authors Khoirul Fuad Mulyanto