Nanda, Melliya Rizky (2024) PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP BELANJA MODAL PADA PROVINSI ACEH TAHUN 2019-2022. S1 thesis, Universitas Malikussaleh.

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Abstract

This study aims to determine how capital expenditure in Aceh Province in 20192022 is influenced by Regional Original Revenue (PAD), General Allocation Fund (DAU), and Revenue Sharing Fund (DBH). The population of this study consists of 92 data points from the Local Government Financial Report sourced from the Regional Budget (APBD). The data points relate to capital expenditure, Revenue Sharing Fund (DBH), General Allocation Fund (DAU), and Regional Original Revenue (PAD) in 23 districts/cities in Aceh Province between 20192022. Saturated sampling is one of the quantitative data collection methods used in this study. Panel Data Regression Analysis was used in the data analysis process. Regional Original Revenue (PAD) and General Allocation Fund (DAU) have a significant positive effect on capital expenditure, according to the results of data analysis of the panel data regression model in the form of a Fixed Effect Model (FEM), supporting hypotheses H1 and H2. This indicates that capital expenditure will increase in response to an increase in the Regional Original Revenue (PAD) and General Allocation Fund (DAU) factors. It was found that capital expenditure was not affected by the empirical findings of Revenue Sharing Funds (DBH), indicating a rejection of H3. This situation arises because the Revenue Sharing Fund (DBH) allocated by the government to the regions is used more for routine personnel expenditure than for development, making it difficult to have an effective impact on capital expenditure in Aceh Province. The impact of Local Revenue, General Allocation Fund is a decisive element in influencing Capital Expenditure, in accordance with the research results mentioned above. As a result, the government can focus on a favorable opinion of these decisive elements, especially in terms of the positive opinion provided by the General Allocation Fund and Local Owned Revenue components.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > 61201 - Jurusan Manajemen
Depositing User:	Melliya Rizki Nanda
Date Deposited:	30 Aug 2024 02:33
Last Modified:	30 Aug 2024 02:33
URI:	https://rama.unimal.ac.id/id/eprint/5435

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