Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 20 No. 2 (2025): AGUSTUS

Analysis of Factors Affecting the Human Development Index Between Districts / Cities in North Sumatra Province

Harahap, Misna Doharni (Unknown)
Lubis, Irsad (Unknown)

Article Info

Publish Date
08 Aug 2025

Abstract

This study aims to determine the effect of the APBD between districts / cities of North Sumatra Province on education levels and health levels. The type of research used is with a quantitative descriptive approach. The data used is secondary data with the period 2017-2021. Data analysis using the BLUE (Best Linear Unbiased Estimator) approach using the Eviews 12 analytical tool. The results showed that the APBD had a positive effect on the level of education and the level of health in 2017-2021.

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Journal Info
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

neraca

Publisher

Universitas Ibn Khaldun Bogor

Subject

Economics, Econometrics & Finance

Description

Jurnal NERACA KEUANGAN atau NERACA adalah jurnal ilmiah yang menitikberatkan pada pengembangan ilmu akuntansi pada umumnya, sesuai namanya jurnal ini dimaksudkan untuk dapat memberikan inovasi pada perkembangan teknologi dan ilmu akuntansi dengan memberikan informasi informasi praktis hasil ...