scholarly journals Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Subang

2019 ◽  
Vol 11 (2) ◽  
pp. 107-124
Author(s):  
Ai Siti Farida ◽  
Raden Faisal Maulana Nugraha
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Central Government ◽  
Capital Expenditure ◽  
Primary Data ◽  
Local Revenue ◽  
Financial Growth ◽  
Qualitative Descriptive ◽  
District Government ◽  
Operational Expenditure

The existence of regional autonomy requires each region to manage its finances independently. In its financial management, in 2014-2017 Subang District had several problems such as, the largest income was still from the balance fund which was a transfer from the Central Government, low capital expenditure, regional financial growth was at very low value, and inefficient local revenue. This study aims to find out how the financial performance of the Subang Regency Government in 2014-2017 was measured using regional financial ratios. This research is a qualitative descriptive study. In data collection researchers used the method of observation, interviews, and documentation. The type of data used is primary data from the Subang District Government Budget Realization Report 2014-2017. The results of the analysis show that the Financial Performance of the Subang Regency Government in terms of (1) The independence ratio shows that Subang Regency is very independent, because the average is 17.1% (2) The harmony ratio of the Subang Regency government is more likely to prioritize operational expenditure than capital expenditure. Large operating expenses are at an average of 73.75%. While for capital expenditures at an average of 21.75% (3) Regional financial growth ratios can be said to be still very low, because the average is 8.6% (4) The efficiency ratio of local revenue can be said to be inefficient, because the average the efficiency rate is 63.3% (5) The effectiveness ratio of Subang Regency's original income has been effective, because the average effectiveness is above 100% which is 113.8%.

scholarly journals KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

2017 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Juli Juli Juli
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Local Taxes ◽  
Paired Samples ◽  
Before And After ◽  
Operational Expenditure ◽  
Observation Period

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.     Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.

scholarly journals ANALISIS KINERJA KEUANGAN DALAM PENGELOLAAN KEUANGAN DAERAH TAHUN 2007-2013 DI KABUPATEN BANGGAI PROVINSI SULAWESI TENGAH

2019 ◽  
Vol 18 (2) ◽  
Author(s):  
Yofandi Djibran Himran ◽  
Rosalina Anna Maria Koleangan ◽  
George M.V. Kawung
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Central Government ◽  
Government Funding ◽  
Assessment Criteria ◽  
Dependency Ratio ◽  
Financial Independence ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Average Area

ANALISIS KINERJA KEUANGAN DAN EFEKTIFITAS PENGELOLAAN KEUANGAN DAERAH TAHUN 2007 - 2013 DI KABUPATEN BANGGAI Yofandi Himran, Rosalina A.M Koleangan, George Kawung Fakultas Ekonomi dan Bisnis, Magister Ilmu Ekonomi Universitas Sam Ratulangi, Manado ABSTRAK Pendapatan asli daerah (PAD) dan dana perimbangan merupakan sumber penerimaan daerah dan bila semakin besar penerimaan PAD maka semakin kecil ketergantungan pada pemerintah pusat, sebab PAD merupakan sumber penerimaan dari dalam daerah sendiri yang di pungut berdasarkan ketentuan undang-undang yang berlaku. Penelitian ini bertujuan mengetahui besar kecilnya tingkat kemandirian, ketergantungan dan desentralisasi selama kurun waktu 2007-2013, di kabupaten banggai dan dari hasil analisis dapat di lihat rata-rata kinerja keuangan daerah menggambarkan kinerja keuangan yang belum optimal dalam menjalankan atau melaksanakan otonomi daerah, hal itu dapat di lihat dari hasil PAD yang di capai masih sangat kecil dan dapat di tunjukan dengan indikator-indikator kinerja keuangan daerah: Pertama analisis rata-rata kemandirian keuangan daerah tahun 2007-2013 adalah 23,86% sehingga di klasifikasi menurut kriteria penilaian bahwa rasio kemandirian bersifat cukup artinya belum sepenuhnya mandiri masih ketergantungan bantuan dana pada pemerintah pusat, kedua bahwa rata-rata ketergantungan keuangan daerah tahun 2007-2013, adalah 30,73% sehingga diklasifikasikan menurut kriteria penilaian bahwa rasio ketergantungan bersifat cukup artinya belum spenuhnya mandiri masih ketergantungan dengan pemerintah pusat. Ketiga analisis rasa-rasa rasio desentralisasi keuangan daerah tahun 2007-2013 adalah 25,52% sehingga di klasifikasikan menurut kriteria penilaian  bersifat sedang, hal ini mengandung makna bahwa kontribusi PAD dalam menopang pendapatan daerah cenderung masih sangat rendah. Keempat berdasarkan hasil analisis bahwa efektifitas pengelolaan keuangan daerah sebesar 109,86% hal ini menunjukan bahwa diatas 100% merupakan sangat efektif. Kata Kunci : Evaluasi Kinerja Keuangan, Penerimaan Daerah, Efektifitas Keuangan ABSTRACT Local revenue and the balance funds are a source of local revenue, and when the greater acceptance of the local revenue, the smaller dependence on the central government, because Local revenue is a source of revenue from the region itself, which collected under the provisions of the applicable laws. This study aims to determine the size of the level of independence, dependence and decentralization during the period 2007-2013, in Banggai and analysis results can be viewed on average describe the financial performance of financial performance is not optimal in running or implementing regional autonomy, it can be seen from the results achieved Local revenue is still very small and can be shown by indicators of financial performance areas: First analysis of the average local financial independence in 2007-2013 was 23.86%, so in a classification according to the assessment criteria that independence ratio are not fully self sufficient means they dependency on central government funding, the second that the average area of ​​the 2007-2013 financial dependence, is 30.73% that are classified according to the assessment criteria that the dependency ratio is sufficiently independent spenuhnya means yet still dependence with government center. Third analysis flavors of local financial decentralization ratio in 2007-2013 was 25.52% thus classified according to the assessment criteria are being, this implies that the contribution of Local revenue in the region tends to sustain income is still very low. The fourth is based on the analysis that the effectiveness of financial management amounted to 109.86%, this shows that it is above 100% is very effective. Keywords: Evaluation of Financial Performance, Local Revenue, Financial Effectiveness

scholarly journals Bagaimana Pemerintah daerah merespon Fiscal Stress?

2019 ◽  
Vol 10 (2) ◽  
pp. 76
Author(s):  
Iqbal Lhutfi ◽  
Hamzah Ritchi ◽  
Ivan Yudianto
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Primary Data ◽  
Capital Expenditures ◽  
Fiscal Stress ◽  
Regional Government ◽  
Local Revenue ◽  
Current Period ◽  
The Impact

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>ABSTRACT</span></p><p><span>This study aims to find out and analyze how the response of the regency/municipality to the occurrence of fiscal stress, which is the inability of local governments to generate sufficient income in the current period to meet their expenditure. This study used descriptive qualitative approach to explore primary data information.. This study used Yogyakarta municipality and Surakarta municipality as research sample, the author conducted interviews with related parties for data collection. The results of this study found that the character of local government entities is an important factor in how the region responds to fiscal stress. Regional Original Income has significant influence on fiscal stress, high or low Regional Original Income will affect the confidence of the region in allocating the budget that will be used for public services. The higher the ability of a region in optimizing local revenue, the smaller the impact of fiscal stress on the area, and vice versa. Another response from local governments to fiscal stress is to allocate appropriate Capital Expenditures in accordance with priorities, so that regional potential will increase and attract investors, so that it will grow the economy of the region, and in the end it is expected to increase regional income in the future. In addition to avoiding fiscal stress, the regional government allocates capital expenditures from Special Allocation Funds (DAK), so that these funds if its increase or decrease have little effect on the fiscal stress, because the capital expenditure funding comes from central government transfer funds.</span></p><p><span>Keywords : </span><span>Fiscal Stress, Response, Yogyakarta, Surakarta</span><span>ABSTRAK</span></p><p><span>Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana respon pemerintah kabupaten/kota terhadap terjadinya fiscal stress yang merupakan ketidakmampuan pemerintah daerah untuk menghasilkan pendapatan yang cukup dalam jangka waktu saat ini untuk memenuhi pengeluarannya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mencoba menggali informasi data primer ke narasumber. Penelitian ini menggunakan kota yogyakarta dan kota surakarta sebagai sampel penelitian, dan penulis melakukan wawancana ke pihak terkait untuk pengumpulan data. Hasil dari penelitian ini menemukan bahwa karakter entitas pemerintah daerah adalah faktor penting bagaimana daerah tersebut merespon terjadinya fiscal stress. Pendapatan Asli Daerah memiliki pengaruh yang signifikan terhadap fiscal stress, tinggi atau rendahnya Pendapatan Asli Daerah akan mempengaruhi kepercayaan diri daerah tersebut dalam mengalokasikan anggaran belanja yang akan digunakan untuk pelayanan publik. Semakin tinggi kemampuan suatu daerah dalam mengoptimalkan pendapatan asli daerah, semakin kecil pula dampak fiscal stress pada daerah tersebut, begitu sebaliknya. Respons lain dari pemerintah daerah terhadap fiskal stress adalah dengan mengalokasikan Belanja Modal yang sesuai sesuai dengan prioritas, sehingga potensi daerah akan meningkat dan menarik investor, sehingga pada akhirnya akan menumbuhkan perekonomian daerah tersebut, dan pada akhirnya diharapkan akan meningkatkan pendapatan daerah di masa yang akan datang. Selain itu untuk menghindari fiscal stress pemerintah daerah mengalokasikan belanja modal berasal dari Dana Alokasi Khusus (DAK), sehingga dana ini apabila mengalami kenaikan atau penurunan tidak terlalu berpengaruh terhadap tingkat fiscal stress daerah tersebut, karena pembiayaan belanja modal tersebut berasal dari dana transfer pemerintah pusat.</span></p><p><span>Kata kunci : </span><span>Fiscal Stress, Respon, Yogyakarta, Surakarta</span></p></div></div></div>

scholarly journals Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Modal Pemerintahan Daerah Kabupaten

2021 ◽  
Vol 1 (1) ◽  
pp. 22-28
Author(s):  
Eky Ermal Muttaqin ◽  
Warsani Purnama Sari ◽  
Pandapotan Ritonga ◽  
Dinda Fadillah
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Analysis Techniques ◽  
Local Revenue ◽  
District Government

This study aims to determine the effect of regional own-source revenue and balance funds on capital expenditure in Langkat District Government. This type of research is quantitative with an associative approach. The type of data used is secondary data in the form of APBD reports obtained from the Regional Financial Management Agency and Langkat District. Data collection techniques with documentation and observation with data analysis techniques using multiple linear regression. The results showed that partially local revenue variables had significant effect on capital expenditure and balancing funds had a significant and significant effect on capital expenditure in Langkat District and simultaneously regional original income and balance funds had a positive and significant effect on capital expenditure in Langkat District.

scholarly journals Adaptasi Ruang Berdasarkan Perilaku Penghuni Sub Komunal Rumah Instan Sederhana Sehat (RISHA), Semanggi, Surakarta

Arsitektura ◽  
2021 ◽  
Vol 19 (2) ◽  
pp. 317
Author(s):  
Fauzan Ali Ikhsan ◽  
Anita Dianingrum ◽  
Kusumaningdyah Nurul Handayani ◽  
Pratiwi Anjar Sari ◽  
Mohamad Muqoffa ◽  
...  
Keyword(s):  
Central Government ◽  
Group Discussion ◽  
Construction Materials ◽  
Pilot Project ◽  
City Government ◽  
Primary Data ◽  
Construction Time ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Using Data

<p class="Keywords">Sub Communal RISHA is a pilot project from the central government in collaboration with the Surakarta City Government as a solution for structuring slum settlements in Surakarta. The RISHA method facilitates the construction and installation process due to the use of a modular precast system which is also more flexible and efficient both in terms of construction time and the use of construction materials. The purpose of this research is to identify the space adaptation of Sub Communal RISHA based on the behavior of residents. This research was conducted with a qualitative descriptive method. The research location is in the area of RW 06 Rusunawa Semanggi Surakarta and the time of data collection was carried out in the period May-August 2021. Primary data was taken with several techniques, observation and Forum Group Discussion (FGD) method. The analysis was carried out using data triangulation techniques. The use of this analysis technique aims to combine all data to produce accurate and comprehensive conclusions. The results showed that there are two adaptations carried out by the residents of Sub Communal RISHA, namely adaptation by adjustment and adaptation by reactions.</p>

scholarly journals ANALISIS KINERJA KEUANGAN PADA DINAS BINA MARGA DAN SUMBER DAYA AIR KABUPATEN BANJAR

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Fariz Syahidi
Keyword(s):  
Financial Management ◽  
Capital Expenditure ◽  
Infrastructure Development ◽  
Analysis Method ◽  
Efficiency Ratio ◽  
Average Performance ◽  
Performance Targets ◽  
Capital Spending ◽  
Operational Expenditure ◽  
Very High

Abstract: The purpose of this study was to determine the effectiveness, efficiency and growth on Highways and Water Resources Office of Banjar regency. The data analysis method was descriptive quantitative. The results showed that the average performance of the financial management of the efficiency ratio in 2013, 2014, 2015 was not efficient, due to the lack of savings in indirect expenditures or the payment of salaries of civil servants. Meanwhile, the effectiveness ratio in 2014 and 2015 were effective but in 2013 was quite effective. The effectiveness achievement was based on employees’ performance to realize performance targets and financial targets. The growth of revenue, capital expenditure and operational expenditure showed high to very high results. It means that the development growth increased every year, especially in capital spending as a means to financed infrastructure development for roads, bridges and maintenance. Keywords: efficiency, effectiveness, growth Abstrak: Tujuan penelitian ini adalah untuk mengetahui nilai efektifitas, efisiensi dan pertumbuhan pada Dinas Bina Marga dan Sumber Daya Air Kabupaten Ban-jar. Metode analisis data dalam penelitian ini adalah kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa rata-rata kinerja pengelolaan keuangan pada rasio efisiensi tahun 2013, 2014 dan 2015 tidak efisien. Hal ini dikarenakan tidak adanya penghematan pada belanja tidak langsung atau pembayaran gaji PNS. Pa-da rasio efektifitas tahun 2014 dan 2015 efektivitas dan tahun 2013 cukup efekti-vitas. Pencapaian hasil efektifitas didasarkan pada hasil kinerja pegawai yang mampu merealisasikan target kinerja dan target keuangan. Pertumbuhan PAD, be-lanja modal dan belanja operasional menunjukan hasil yang tinggi hingga sangat tinggi. Hal ini berarti dari tahun ke tahun pertumbuhan pembangunan mengalami peningkatan terutama pada belanja modal sebagai sarana untuk pembiayaan pem-bangunan infrastruktur pembangunan jalan, jembatan dan pemeliharaannya..Keywords: efisiensi, efektifitas, pertumbuhan

scholarly journals MANAJEMEN PEMBIAYAAN PENDIDIKAN TINGGI DALAM UPAYA PENINGKATAN MUTU (Studi Kasus Pada Perguruan Tinggi Swasta Menengah di Surabaya)

2017 ◽  
Vol 3 (1) ◽  
pp. 87
Author(s):  
Achmad Anwar Abidin
Keyword(s):  
Quality Improvement ◽  
Private Colleges ◽  
Financial Management ◽  
Educational Institution ◽  
Secondary Data ◽  
Primary Data ◽  
Secondary Data Source ◽  
Qualitative Descriptive ◽  
Data Source ◽  
Source Management

<p>Financing a good management is one key to the success of an educational institution to promote or increase quality. In this study, the focus of the problem is how the management of financing available to the private universities in Surabaya medium in order to improve its quality. The method used is qualitative descriptive with the presence of the researcher as an instrument of research conducted interviews to informants as a source of primary data and documents as well as supporting books as a secondary data source. Management Funding education is one of the factors that determine the quality improvement due to the financial management that is transparent and accountable will give rise to the belief of stakehoulder and it will be the motivation of each academicians Tri Dharma College in Private colleges medium in Surabaya to conduct quality improvement in their respective fields.</p>

scholarly journals ANALISIS KINERJA ANGGARAN PENDAPATAN BELANJA DAERAH KABUPATEN MOROWALI PADA PERIODE TAHUN 2011-2015

2017 ◽  
Vol 3 (1) ◽  
pp. 41-56
Author(s):  
Media Gramini ◽  
Muhammad Yunus Kasim ◽  
Cici Riyanti K Bidin
Keyword(s):  
Capital Expenditure ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Local Revenue ◽  
Financial Ratio Analysis ◽  
Local Expenditure ◽  
Quantitative Descriptive ◽  
Operational Expenditure ◽  
High Level ◽  
Negative Difference

This study aims to determine the performance of local revenue and expenditure budget of Morowali District in the period of 2011-2015. This research is quantitative descriptive. This study uses: (1) analysis performance of the local revenue consisting of variance revenue analysis, regional financial ratio analysis, (2) analysis of local expenditure performance includes: variance analysis of local expenditure, analysis of local expenditure activity, and analysis of local expenditure efficiency. The analysis shows that the performance of Morowali District’s local revenue and expenditure budget is poor due to: (1) variance revenue analysis is rated poorly because it has a negative difference; (2) analysis of local financial ratio shows that: (a) the degree of decentralization is very low, (b) independence ratio is very low with a pattern of instructive relationships, (c) dependence ratio has a high level of dependency and (d) effectiveness ratio is considered ineffective. Meanwhile the analysis of the performance of local expenditure shows: (1) variance expenditure analysis is considered good because it has a positive difference (2) activity ratio of expenditure is rated good while capital expenditure is considered less fit because Morowali District prioritizes its budget for operational expenditure than capital expenditures (3) efficiency analysis of expenditure is rated efficient. Penelitian ini bertujuan untuk mengetahui kinerja anggaran pendapatan belanja daerah Kabupaten Morowali pada periode tahun 2011-2015. Metode yang digunakan adalah metode deskriptif kuantitatif. Penelitian ini menggunakan alat analisis (1) analisis kinerja pendapatan daerah yang terdiri dari Analisis Varians Pendapatan, Analisis Rasio Keuangan Daerah, (2) analisis kinerja belanja daerah terdiri dari Analisis Varians Belanja Daerah, Analisis Keserasian Belanja Daerah, dan Analisis Efisiensi Belanja Daerah. Hasil analisis menunjukkan bahwa Kinerja APBD Kabupaten Morowali dilihat dari analisis kinerja pendapatan daerah Kabupaten Morowali memiliki kinerja kurang baik hal ini ditunjukkan (1) Analisis Varians Pendapatan dinilai kurang baik karena memiliki selisih negatif. (2) Analisis Rasio Keuangan Daerah terdiri dari (a) Derajat desentralisasi dinilai masih sangat rendah, (b)Rasio Kemandirian dinilai masih sangat rendah dengan pola hubungan instruktif, (c) Rasio Ketergantungan dinilai memiliki tingkat ketergantungan yang tinggi dan (d)Rasio Efektivitas PAD dapat dikategorikan tidak efektif. Sedangkan jika dilihat dari analisis kinerja belanja daerah: (1) Analisis Varians Belanja dinilai baik karena memiliki selisih positif (2) Rasio Keserasian belanja operasi dinilai serasi sedangkan belanja modal dinilai kurang serasi, dimana Kabupaten Morowali lebih memprioritaskan anggaran belanjanya untuk belanja operasi dibandingkan dengan belanja modal (3) Analisis Efisiensi Belanja dinilai efisien.

The Perception of Budget Managers on The Budget Absorption Variable in New State Universities

2021 ◽  
Vol 1 (3) ◽  
pp. 402-410
Author(s):  
Akhmad Syari’udin ◽  
Sutoyo Sutoyo ◽  
Retno Yulianti
Keyword(s):  
Organizational Commitment ◽  
Financial Management ◽  
Secondary Data ◽  
Monitoring And Evaluation ◽  
Point Of View ◽  
State Universities ◽  
Primary Data ◽  
State University ◽  
Qualitative Descriptive ◽  
Work Units

Budget and budget absorption are very important in the sustainability of a budgeting system at state universities. Budget absorption is used as an indicator of performance measurement in a university. The opinion of budget managers is an important factor in efforts to optimize the budget. Therefore, research on the perception of budget managers on the determinants of budget acceptance in state university is very important, especially for new state universities (Perguruan Tinggi Negeri Baru/PTNB), including University of Pembangunan Nasional "Veteran" Yogyakarta (UPNVYK). The purpose of this study is to analyze the variables that affect budget absorption at UPNVYK. The variables are budgeting plan, budgeting management, human resource, procurement of goods dan services (Pengadaan Barang dan Jasa, PBJ), bureaucratic environment, monitoring and evaluation systems, and organizational commitment. This research is expected to formulate recommendations about budget policymaking and its implementation in UPNVYK management in particular and new state universities in general. It is hoped the research will become one of the policy making materials for UPNVYK management on budget implementation from the perception aspect and point of view of managers of the procurement of goods/services.The population of this research is financial management employees in all work units at UPNVYK which consists of 15 work units. The sample of the population is people who have certain positions related to the budget and management of the procurement of goods/services. The method in this study is a qualitative descriptive method. This research data is primary data and secondary data. Secondary data comes from work units and rector regulations at UPNVYK. Primary data using a closed or open questionnaire on the perception of financial management employees at UPNVYK. The result of this research is that the most important issue of budget absorption at UPNVYK is the existence of organizational commitment and commitment from all employees in each unit on various issues related to budget absorption at University of Pembangunan Nasional “Veteran” Yogyakarta.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 362-371
Author(s):  
Fajar Maulana ◽  
Wida Fadhlia
Keyword(s):  
Financial Management ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Unit Of Analysis ◽  
Independent Variables ◽  
Local Revenue ◽  
Analysis Technique ◽  
Simultaneous Testing ◽  
Aceh Province

This study aims to examine the effect of Local Revenue, Special Allocation Funds, and Area Size on Capital Expenditures. The data used in this study are secondary data obtained from the Aceh Financial Management Agency. The unit of analysis in this study is the 2014-2018 Regency/City Budget Realization Report. The sample in this study was Aceh Province consisting of 23 Regencies/Cities. The analysis technique used is multiple linear regression using SPSS 24. This study uses the independent variables Regional Original Revenue, Special Allocation Funds, and Area and the dependent variable Capital Expenditure. The results of this study indicate that in the simultaneous testing (F test), the variable Local Revenue, Special Allocation Funds, and Area Size have a significant effect on capital expenditure. . In the partial test, the variable of Original Regional Revenue, Special Allocation Funds, and area size affect capital expenditure.

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