Akuisisi : Jurnal Akuntansi
Vol 18, No 1 (2022)

Determinan Kesejahteraan Mayarakat di Indonesia

Khairudin Khairudin (Program Studi Akuntansi Universitas Bandar Lampung)
Aminah Aminah (Program Studi Akuntansi Universitas Bandar Lampung)



Article Info

Publish Date
30 Apr 2022

Abstract

Welfare for the people will soon be realized if it is supported by sufficient resources and good management.The purpose of this research is to examine the effect of government size and fiscal decentralization on the welfare of all provincial governments in Indonesia for the 2014-2018 period. Welfare is measured by HDI; the size of the local government is measured using the total revenue earned in a year; and fiscal decentralization is measured through profit sharing funds, general allocation funds, and special allocation funds obtained in a year. The test was conducted through panel data regression with the findings that the size of the government and fiscal decentralization had a positive and significant effect on welfare. This finding is show of the importance of the sustainability of stakeholder theory and the joint commitment of all parties to maximize the performance of local governments in terms of local revenue and decentralization funds to speed up the realization of welfare for the community

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Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that ...