Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Daerah di Kabupaten Aceh Tamiang
Abstract
This study aims to determine the effect of regional original income and general allocation funds on regional spending in Aceh Tamiang district. This study uses time series data and was obtained from the Central Bureau of Statistics (BPS) of Aceh Tamiang Regency with the 2007-2021 time series. This research model uses multiple linear regression methods using the eviews application. The results of this study indicate that partially Own-Owned Revenue has a positive and significant effect on Regional Expenditure in Aceh Tamiang District, partially General Allocation Fund has a positive and significant effect on Regional Expenditure in Aceh Tamiang District, and simultaneously Regional Original Revenue and General Allocation Fund have an effect positive and significant towards Regional Expenditures in Aceh Tamiang District. The result of the coefficient of determination (R2) is 0.7495 or 74.95% and the remaining 25.05% is influenced by other variables outside this study.regional original income
References
Erlina. (2012). Pengelolaan dan Akuntansi Keuangan Daerah. USU Press.
Ernayani, R. (2017). Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Bagi Hasil terhadap Belanja Daerah. 1, 43–52.
Ghozali, I. (2016). Aplikasi Analisis Multivavariete Dengan Program IBM SPSS 23.
Halim, A. (2004). Akuntansi Keuangan Daerah.
Halim, A. (2007). Akuntansi Sektor Publik Akuntansi Keuangan Daerah.
Harahap, R. U. (2010). Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil Terhadap Indeks Pembangunan Manusia pada Kabupaten/Kota Propinsi Sumatera Utara. Universitas Sumatera Utara.
Iqbal, M. (2020). Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus terhadap Belanja Daerah Kabupaten/Kota di Provinsi Aceh. Jurnal Ekonomi Regional Unimal, 3, 1–15.
Nomor, U.-U. R. I. (2004). Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.
Nur, M. (2017). Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus terhadap Belanja Daerah di Sulawesi Selatan. 5, 78–88.
Peraturan Menteri Dalam Negeri Nomor 21 Tahun 2011 tentang. Belanja Daerah didefenisikan sebagai kewajiban pemerintah daerah yang diakui sebagai pengurang nilai kekayaan bersih..
Sidik, Machfud, B. Raksaka Mahi, Robert Simanjuntak, B. B. (2002). Dana Alokasi Umum – Konsep, Hambatan dan prospek di Era Otonomi Daerah
Undang-Undang No. 25 Tahun 1999. Perimbangan Keuangan Antara Pusat dan Daerah.
Undang-Undang No. 33 Tahun 2004. Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.
Undang-Undang No. 58 Tahun 2005. Pengelolaan Keuangan Daerah.
Copyright (c) 2022 Martahadi Mardhani, Miranda Ariska, Rizal Yani
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who submit a manuscript understand that if the manuscript is accepted for publication, the copyright of the article shall be assigned to Jurnal Penelitian Ekonomi Akuntansi (JENSI) and the publisher of the journal.
Jurnal Penelitian Ekonomi Akuntansi (JENSI) is an Open Access journal under Creative Commons Attribution-ShareAlike4.0 International License (CC BY-SA 4.0). This license was developed to facilitate open access namely, free immediate access to, and unrestricted reuse of, original works of all types. Under this license, anyone may copy, distribute or reuse these articles, as long as the author and original source are properly cited.