Jurnal AKSI (Akuntansi dan Sistem Informasi)
Vol. 8 No. 2 (2023)

The Effect of Village Funds And Capital Expenditure on Welfare Through Poverty Mediation in District/City in East Java Province

Nurharibnu Wibisono (UIN Maliki Malang)
Indah Yuliana (Universitas Islam Negeri Maulana Malik Ibrahim Malang)
Nanik Wahyuni (Universitas Islam Negeri Maulana Malik Ibrahim Malang)



Article Info

Publish Date
25 Sep 2023

Abstract

The purpose of this study was to analyze the effect of Village Funds and Expenditure Capital on welfare through poverty in 30 regencies/cities (29 regencies and 1 Batu city) in East Java province in 2015–2022. Secondary data on Village Funds and Capital Expenditures were obtained from the website of the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. Secondary data on poverty (number of poor people) and welfare (IPM) were obtained from the website of the Central Statistics Agency (BPS) of East Java Province. The data analysis technique used path analysis with the SmartPLS 3 tool. The results showed that partially the Village Fund had a significant positive effect on poverty and the Village Fund had a significant positive effect on welfare. Capital Expenditure has a significant positive effect on poverty and Capital Expenditure has a significant positive effect on welfare. Poverty has a significant negative effect on welfare. Village Funds have a significant indirect negative effect on welfare through poverty. Capital Expenditures have a significant indirect negative effect on welfare through poverty.

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Journal Info

Abbrev

aksi

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for ...