Balance: Journal of Islamic Accounting
Vol 3 No 1 (2022): Balance: Journal of Islamic Accounting

ORIGINAL LOCAL GOVERNMENT REVENUE INFLUENCED BY THE NUMBER OF TOURISTS, HOTELS, AND RESTAURANTS IN PROVINCE OF CENTRAL KALIMANTAN

Hilmi Satria Himawan (IAIN Palangka Raya)



Article Info

Publish Date
06 Jul 2022

Abstract

This study aims to discover effect of the number of tourists, restaurants, and hotels on original local government revenue in Central Kalimantan. Research data using secondary data from publication of Direktorat Jendral Perimbangan Keuangan. The population is all of districts and town in Central Kalimantan. Author determines sample using purposive sampling technique. There are 11 sample (10 districts and 1 town) in the last 6 years. Data analyzed using multiple regression. The result show: 1) number of tourists has a positive and significant effect on original local government revenue in Central Kalimantan 2) number of restaurants has a positive and significant effect on original local government revenue in Central Kalimantan 3) number of hotels has a positive and significant effect on original local government revenue in Central Kalimantan 4) number of tourists, restaurants, and hotels has a positive and significant effect on original local government revenue in Central Kalimantan.

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Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

Islamic accounting, Corporate Islamic accounting, SMEs accounting, Public accounting, Financial Accounting, Management accounting, Taxation, ...