scholarly journals Analisis Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Pengalokasian Belanja Modal (Studi Empiris pada Pada Pemerintahan Kabupaten/Kota di Provinsi Banten Tahun 2013 -2018)

2021 ◽  
Vol 17 (1) ◽  
pp. 9-23
Author(s):  
Wilujeng Teguh Raharjo ◽  
Harnovinsah Harnovinsah
Keyword(s):  
Multiple Regression ◽  
Capital Expenditure ◽  
Directorate General ◽  
Original Region ◽  
Expenditure Allocation

This study examines the effect of income original Region, general allocation fund, special allocation fund on allocating capital expenditure on the districts and cities government in Banten Province. This study's populations are four districts and four cities in Banten Province  that already have the reports realization region Budget and Expenditure (APBD) in the period 2013-2018, obtained from Directorate-General of Regional Fiscal Balance's official website. This study's analysis test is multiple regression. This study showed that income original region and general allocation fund positively and significantly affect capital expenditure allocation. In contrast, special allocation funds offer a negative and not significant impact on capital expenditure allocation.

Faktor-faktor yang Mempengaruhi Belanja Modal pada Kabupaten atau Kota di Provinsi Sumatera Selatan

2018 ◽  
Vol 2 (1) ◽  
pp. 140
Author(s):  
Gogor Mustawa Zais
Keyword(s):  
Multiple Regression ◽  
Capital Expenditure ◽  
Independent Variables ◽  
The Impact

ABSTRACT The objective of this study was to find out and analyze the impact of regional own revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK) on capital expenditure (BM)  in regencies/towns in South  Sumatera Province  for a period of 2010 to 2014. The data were analyzed by using multiple regression. There were four variables in this research. A dependent variable was capital expenditure (BM) and independent variables were regional own revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK). The results showed that the regional own revenue and special allocation fund variables have positive and significant impact on the capital expenditure. This means that the higher the regional own revenue and special allocation fund, the regencies/towns increased the capital expenditure are also higher. General allocation fund do not have a significant effect on the capital expenditure (BM) in regencies/towns in South Sumatera Province for a period of 2010 to 2014

scholarly journals THE EFFECT OF CAPITAL ALLOCATIONS TO ECONOMIC GROWTH, HUMAN DEVELOPMENT AND POVERTY INDEX PROVINCE IN THE NORTH MALUKU IN YEAR 2010 - 2016

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
M Iksan Umsohy
Keyword(s):  
Economic Growth ◽  
Human Development ◽  
Significant Influence ◽  
Human Development Index ◽  
Negative Impact ◽  
Capital Expenditure ◽  
Poverty Level ◽  
Development Index ◽  
The North ◽  
Expenditure Allocation

This study aims to test and analyze: 1 Influence of Capital Expenditure Allocation to Economic Growth, 2 Influence of Allocation of Capital Expenditure and Economic Growth to Human Development Index, 3 Influence of Capital Expenditure Allocation, Economic Growth and Human Development Index to Poverty in Districts / Cities in North Maluku Province. The research method used is panel data regression. The results of this research founded that model 1 influence of Capital Expenditure Allocation have significant influence to Economic Growth. Model 2 Capital Expenditure Allocation has a positive but insignificant influence on the Human Development Index even though the increase is not significant while Economic Growth has positive and significant effect on Human Development Index while model 3 allocation of Capital Expenditure has positive and significant influence to Poverty. While Economic Growth has a negative impact on Poverty, Furthermore, Human Development Index (HDI) as an indicator of strengthening of human resources has a negative and significant influence on Poverty level in 9 regencies of North Maluku Province.  Keywords: Allocation of Capital Expenditure, Growth, Human Development Index, Poverty  

scholarly journals Pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabupaten/kota di Provinsi Jambi

2019 ◽  
Vol 14 (1) ◽  
pp. 27-36
Author(s):  
Venny Tria Vanesha ◽  
Selamet Rahmadi ◽  
Parmadi Parmadi
Keyword(s):  
Panel Data ◽  
Regression Models ◽  
Capital Expenditure ◽  
Panel Data Regression ◽  
Data Regression ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic

This study aims to analyze the development of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Spesific Allocation Fund (DAK), and capital expenditure as well as the influence of PAD, DAU and DAK on capital expenditure in districts/cities in Jambi Province. Data is sourced from the Directorate-General of Regional Fiscal Balance, the Ministry of Finance of the Republic of Indonesia. Data were analyzed using panel data regression models. The results of the study found that simultaneously PAD, DAU, DAK had a significant effect on capital expenditure. However, only partially the DAU influences the capital expenditure of districts/ cities in Jambi Province.

scholarly journals PENGARUH PENERAPAN e-SPT TERHADAP EFISIENSI PEMROSESAN DATA PERPAJAKAN (Survey Terhadap Pengusaha Kena Pajak pada KPP Pratama Kota Tomohon)

2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Debbie Deborah. S. Mokolinug ◽  
Novi S. Budiarso
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Data Processing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Analytical Method ◽  
Processing Efficiency ◽  
Directorate General

Breakthroughs related to the application of Information Technology in taxation activity continues to be done in order to facilitate, improve and optimize the service to taxpayers. There are many factors that influence the success of applied information technology. It is associated with a recent study also analyzes the success of information technology established by the Directorate General of Taxation (DGT) is an e-SPT This study was conducted to verify the success of e-SPT system used by employers taxable. The purpose of this study was to determine the effect of practicality, ease of calculation, the ease of reporting and reliability of e-tax return on tax data processing efficiency. The analytical method used is multiple regression analysis. The results showed that the practicality and ease of calculation significantly affect the efficiency of data processing tax on taxable employers in Tomohon while reporting the ease and convenience of e-SPT does not significantly affect the efficiency of data processing tax on taxable employers in Tomohon

scholarly journals PENGARUH JUMLAH PENDUDUK TERHADAP BELANJA MODAL MELALUI PAD, DAU, DAN DAK SEBAGAI VARIABEL INTERVENING

AKUNTABILITAS ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 99-112
Author(s):  
Pertamaya Sari ◽  
Nurul Hutami Ningsih
Keyword(s):  
Significant Influence ◽  
Total Population ◽  
Capital Expenditure ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Positive Influence ◽  
Descriptive Statistics ◽  
Fund Allocation ◽  
General Fund ◽  
Directorate General

This research is aimed at finding out the influence of total population toward capital expenditure trough local revenues, general allocation fund as an intervening variable in Regencies/Towns in South-Sumatera Provinces. This research used secondary data, obtained from Central Bureau of Statistics and Directorate General of Financial Considerations, 2014-2016. The population of this research was 11 regencies/town in South-Sumatera Province. The techniqnue of analyzing the data was through descriptive statistics, simple liner regression, hypothesis test (Ttest), determination analysis and correlation as well as path analysis and sobel test. The result showed that total population had positive significant influence toward capital expenditure, and had no significant influence toward fund alloction through local revenues as an intervening variable. In practice, total population had negative,not significant influence toward general fund allocation, and total population had positive influence of capital expenditure toward specific fund allocation as an intervening variable.

scholarly journals The Effect of Supervision, Motivation Andwork Commitment with Employee Performance at Directorate General of Islamic Community Guidance Ministry of Religion of The Republic Of Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 78-95
Author(s):  
Aliyati ◽  
Yetty Supriyati ◽  
Ma'ruf Akbar
Keyword(s):  
Path Analysis ◽  
Organizational Performance ◽  
Multiple Regression ◽  
Correlation Matrix ◽  
Employee Performance ◽  
Employee Motivation ◽  
Work Commitment ◽  
Directorate General ◽  
The Republic ◽  
Unit Analysis

The objective of the research is to find out the effect of supervision, motivation, andwork commitment to the employee performance at DirektoratJenderalBimbinganMasyarakat Islam Kementerian Agama Republik Indonesia.Survey was applied in this study which data have been analyzed by path analysis after all variables put into correlation matrix and multiple regression. In this research, the employee have been chosen as a unit analysis and 150 samples selected randomly. The results of the study found that employee performance was directly influenced by supervision, motivation, and work commitment. And indirectly, employee performance is influenced by the supervisory variable and the motivation variable through work commitment, this shows that the commitment variable is not a good mediating variable. Based on these findings, it can be concluded that the variation of Supervision, Motivation and Commitment each has an effect on employee performance, but the motivation variable is more dominant in influencing employee performance, for that it is suggested to the leadership element that to improve employee motivation performance becomes a benchmark in the success of organizational performance. . The objective of the research is to find out the effect of supervision, motivation, andwork commitment to the employee performance at DirektoratJenderalBimbinganMasyarakat Islam Kementerian Agama Republik Indonesia.Survey was applied in this study which data have been analyzed by path analysis after all variables put into correlation matrix and multiple regression. In this research, the employee have been chosen as a unit analysis and 150 samples selected randomly. The results of the study found that employee performance was directly influenced by supervision, motivation, and work commitment. And indirectly, employee performance is influenced by the supervisory variable and the motivation variable through work commitment, this shows that the commitment variable is not a good mediating variable. Based on these findings, it can be concluded that the variation of Supervision, Motivation and Commitment each has an effect on employee performance, but the motivation variable is more dominant in influencing employee performance, for that it is suggested to the leadership element that to improve employee motivation performance becomes a benchmark in the success of organizational performance.

Analisis Desentralisasi Fiskal terhadap Belanja Modal Pemerintah Daerah di Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 104
Author(s):  
Hady Sutjipto ◽  
Stania Cahaya Suci ◽  
Yogi Sabarudin Umbara
Keyword(s):  
Panel Data ◽  
Time Series Data ◽  
Capital Expenditure ◽  
Panel Data Analysis ◽  
Fixed Effect Model ◽  
Series Data ◽  
Estimation Model ◽  
Section Data ◽  
Fiscal Autonomy ◽  
Directorate General

The aims of this study to determine the effect of the degree of fiscal autonomy, regional financial dependence, and population on capital expenditure of 34 provinces in Indonesia.  The Methodolody in this study employs panel data analysis method with fixed effect model (FEM) estimation model. Determination of samples based on panel data consisting of time series data for period 2014-2017 and cross section data of 34 Provinces in Indonesia. The data was obtained from the Central Statistics Agency and the Directorate General of Financial Balance.The results shows that (1) the degree of fiscal autonomy, regional financial dependence, and the population have a positive and significant effect on capital expenditure (2) the degree of fiscal autonomy, regional financial dependence, and the total population have simultaneous effect on capital expenditures. 

scholarly journals Kinerja belanja modal Provinsi Riau: Struktur rasio dan tren

SOROT ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 61
Author(s):  
Imam Mustaqim ◽  
Taryono Taryono
Keyword(s):  
Capital Expenditure ◽  
Total Expenditure ◽  
Analysis Method ◽  
Per Capita ◽  
Object Of Study ◽  
Expenditure Allocation

Kajian ini untuk menganalisis tren, struktur dan rasio belanja modal.  Objek kajian adalah atas belanja modal pemerintah Provinsi Riau tahun 2007 – 2017.  Metode analisis menggunakan rasio belanja modal terhadap total belanja, belanja modal per kapita dan rasio terhadap PDRB.  Belanja modal tahun 2007-2017 berfluktuasi meningkat.  Belanja modal terendah terjadi pada tahun 2014.  Alokasi belanja modal paling banyak untuk jalan, irigasi dan jaringan. Rasio belanja modal terhadap total belanja tertinggi pada tahun 2007 sebesar 40,48% dan terrendah terjadi pada 2014 sebesar 11,13%.  Pada tahun 2014 belanja modal per kapita hanya sebesar Rp. 0,10 juta rupiah, meningkat di tahun 2015 dan menurun pada tahun selanjutnya.  Rasio belanja modal terhadap PDRB mengalami trend yang menurun di setiap tahunnya pada tahun 2014 paling rendah sebesar 0,32% dan tertinggi terjadi pada tahun 2015 sebesar 0,59%.This study is to analyze trends, structure and capital expenditure ratios. The object of study is the capital expenditure of the Riau Province government in 2007 - 2017.  The analysis method uses the ratio of capital expenditure to total expenditure, capital expenditure per capita and ratio to GRDP.  Capital expenditure in 2007-2017 has fluctuated. The lowest capital expenditure occurred in 2014. The most capital expenditure allocation for roads, irrigation and networks. The highest ratio of capital expenditure to total expenditure in 2007 was 40.48% and the lowest occurred in 2014 of 11.13%. In 2014 capital expenditure per capita was only Rp. 0.10 million rupiah, an increase in 2015 and decrease in the following year. The ratio of capital expenditure to GRDP experienced a declining trend every year in 2014, the lowest of 0.32% and the highest occurred in 2015 of 0.59%.

scholarly journals Pengaruh Interest Rate Risk Ratio Dan Capital Adequacy Ratio Terhadap Pertumbuhan Laba Pada Perbankan Di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 114-126
Author(s):  
Ayu Khofifah ◽  
◽  
Rizqy Fadhlina Putri ◽  
Keyword(s):  
Capital Expenditure ◽  
Regression Line ◽  
Interest Rate Risk ◽  
Capital Adequacy ◽  
Capital Expenditures ◽  
Significance Level ◽  
Independent Variables ◽  
Capital Adequacy Ratio ◽  
North Sumatra ◽  
Expenditure Allocation

This study aims to determine the effect of regional original income, balancing funds, of capital expenditures in districts/cities of North Sumatra province. This research method uses descriptive and quantitative data. The sample of this research is the Regency/City APBD data in North Sumatra in 2018-2020. The regression line calculation in this study obtained regional original income Y = 153853702,041 + 0,342X1 balancing funds Y=13194181,034+ 0,224X2. The results of the partial test in this study state that Regional Original Revenue, Balancing Funds have an effect on capital expenditures while for the remaining more budget financing has no effect on capital expenditures, while the results of the F test simultaneously note that F Count (68.077)> F table 2.70 with a significance level 0.00> 0.05, this indicates that the influence of the independent variables of Regional Original Revenue, Balancing Fund, Remaining Budget Financing (SilPA) simultaneously (together) has a significant effect on Capital Expenditure Allocation. Regency/City of North Sumatra Province. The results obtained from the R Square value of 0.586 or equal to 58.6%, meaning that the determination coefficient model used is able to explain Regional Original Income, Balancing Funds, Against Capital Expenditure Allocation of Regency / City of North Sumatra Province by 58,6%, while the remaining 41,4% is influenced by other factors not examined.

scholarly journals EFFECT OF REGIONAL ORIGINAL INCOME, BALANCED FUNDS, CAPITAL EXPENDITURE AND HUMAN DEVELOPMENT INDEX ON ECONOMIC GROWTH

2021 ◽  
Vol 6 (2) ◽  
pp. 173
Author(s):  
Lia Febriana Karwahningrum ◽  
Eko Triyanto
Keyword(s):  
Economic Growth ◽  
Human Development ◽  
Multiple Regression ◽  
Human Development Index ◽  
Capital Expenditure ◽  
Capital Expenditures ◽  
Analytical Methodology ◽  
Development Index ◽  
Local Revenue ◽  
The City

This study aims to analyze the effect of Local Own Income, Balanced Funds, Capital Expenditures and Human Development Index on Economic Growth in Surakarta City 2010-2017.The method of determining the sample used in research is the saturated method. The analytical methodology used in the study was carried out with multiple regression with the SPSS 25 program. The results obtained from the research showed that local revenue, balanced funds and capital expenditures did not partially affect economic growth in the city of Surakarta during the 2010-2017 period. Meanwhile, the Human Development Index has a partial effect on Economic Growth in the City of Surakarta during the 2010-2017 period.

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