• editor@ijmra.in
  • ISSN[Online] : 2643-9875  ||  ISSN[Print] : 2643-9840

Volume 07 Issue 01 January 2024

The Effect of Economic Growth, Local Original Revenue, General Allocation Fund, Special Allocation Fund, and Profit Sharing Fund on Capital Expenditure of The NTB Provincial Government
1Rahayu Intan Lestari, 2Prayitno Basuki
1,2Faculty of Economics and Business, University of Mataram & Lombok, Indonesia
DOI : https://doi.org/10.47191/ijmra/v7-i01-10

Google Scholar Download Pdf
ABSTRACT:

The authority and policy of regional autonomy is carried out by the regional government. Local governments can facilitate economic growth and regional development, reduce community inequality, and advance community services more effectively according to the needs of local communities. This research aims to determine the effect of economic growth, local original income, general allocation funds, special allocation funds, profit sharing funds on capital expenditure in the West Nusa Tenggara province. By using quantitative research and using panel data regression model tools. The study's results stated: (1) Economic Growth is not significantly influenced by capital expenditure with t calculated at 0.3562 > of its significance value of 0.05. (2) PAD does not significantly affect capital expenditure because the calculated t result is 0.9951 > its significance of 0.05. (3) In DAU, the result t is calculated at 0.5908 > of its significance value of 0.05. Thus, DAU has no significant effect on capital expenditure. (4) DAK has a significant influence on capital expenditure. It can be seen from the t count of 0.00 < from the significance value of 0.05. (5) DBH is not significantly affected by capital expenditure. With a calculated t value of 0.5275 > of the significance value of 0.05, the variables Economic growth, regional original revenue, general allocation funds, and profit sharing funds do not significantly affect capital expenditure. In contrast, the variables of Special allocation funds significantly impact capital expenditure.

KEYWORDS:

Economic Growth, Local Original Revenue, General Allocation Fund, Special Allocation Fund, Profit Sharing Fund and Capital Expenditure

REFERENCES
1) A, S. D. P., A, A. C., & Gunawan, A. A. S. (2021). Analysis of fiscal decentralization affecting economic performance using geographically weighted regression (GWR). 179, 399–406.

2) Ayem, S., &; Pratama, D. D. (2018). The Effect of Economic Growth, General Allocation Funds, Special Allocation Funds and Local Original Revenue on Capital Expenditure in the Special Region of Yogyakarta for the 2011-2016 Period. Dewantara Journal of Accounting, 2(2), 169–182. https://doi.org/10.29230/ad.v2i2.2987

3) Dini Arwati, N. H. (2013). The Effect of Economic Growth, Local Original Revenue and General Allocation Fund on Capital Expenditure Budget Allocation to District/City Regional Governments in West Java Province. The effect of economic growth, local original revenue and general allocation funds on capital expenditure budget allocation to district/city governments in West Java Province, 2013(1), 1–5.

4) Ferdiansyah, I., Deviyanti, D. R., &; Pattisahusiwa, S. (2018). The effect of local original revenue, general allocation fund, special allocation fund, and equalization fund on regional expenditure. Innovation, 14(1), 44. https://doi.org/10.29264/jinv.v14i1.3546

5) Hairiyah, Malisan, L., &; Fakhroni, Z. (2017). The Effect of DAU, DAK and PAD on Capital Expenditure. Journal.Feb.Unmul.Ac.Id/Index.Php/KINERJA, 14(2), 85–91.

6) Handayani, A. T., Suryati, T., Marsela, H. A., Luqmana, D., &; Anwar, S. (2022). The Effect of Local Original Income, Production Sharing Funds, Number of Population on District / City Expenditures in West Nusa Tenggara Province. Highlight, 17(1), 41. https://doi.org/10.31258/sorot.17.1.41-57

7) Kholidi, A., Zamzami, H., &; Machpudin, A. (2017). The Effect of Local Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Profit Sharing Fund (DBH) on Capital Expenditure Allocation (Study on District/City Governments in Jambi Province in 2009 - 2014). Unja Journal of Accounting and Finance, 2(1), 59–76.

8) Lutpikah, N. W., &; Mahendra, D. (2020). The Effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Profit Sharing Fund (DBH) on Capital Expenditure in Karanganyar District/City in 2017-2019. ACTUAL : Journal of Accounting and Finance, 5(2), 147–158.

9) Marseno, B., &; Mulyani, E. (2020). The effect of economic growth, local original income (PAD), population and area on local government capital expenditure. Journal of Accounting Exploration, 2(4), 3452–3467. https://doi.org/10.24036/jea.v2i4.295

10) Nguyen, M. T., &; Bui, N. T. (2022). Machine Translated by Google Heliyon Government spending and economic growth: is corruption control important? 8(September).

11) Nurdiwaty, D., Zaman, B., &; Kristinawati, E. (2017). Analysis of the effect of economic growth, local original income, equalization funds and other legitimate revenues on capital expenditure in East Java districts/cities. Journal of Business Applications, 17(1), 43–59. https://doi.org/10.20885/jabis.vol17.iss1.art3

12) Revenue, P., Regional, A., General, D. A., Accounting, P., Economics, F., Tangerang, U. M., Judge, M. Z., Accounting, P., Economics, F., Tangerang, U. M., Accounting, P., Economics, F., & Tangerang, U. M. (2015). 917-2027-01-BC. 2009, 85–94.

13) Rahayu, S., &; Noviarti, H. (2021). SPECIAL ALLOCATION OF CAPITAL EXPENDITURE IN INDONESIA (Case Study on Provincial Local Governments in Indonesia 2019-2020) THE INFLUENCE OF LOCAL GOVERNMENT REVENUE, GENERAL ALLOCATION FUNDS, AND SPECIAL ALLOCATION FUNDS ON CAPITAL EXPENDITURE IN IN. 8(5), 5300–5306.

14) Rasu, K. J. ., Kumenaung, A. G., & Koleangan, R. A. . (2019). Analysis of the Effect of Special Allocation Funds, Local Original Revenue, General Allocation Funds and Profit Sharing Funds on Poverty Rate in Manado City. Journal of Regional Economic and Financial Development, 20(2), 1. https://doi.org/10.35794/jpekd.23843.20.2.2019

15) Rizal, Y. (2017). The Effect of Local Original Revenue, General Allocation Fund, and Special Allocation Fund on the Level of Regional Financial Independence and Its Impact on Capital Expenditure Allocation. Ocean Journal of Economics and Business, 8(1), 634–645.

16) Rosmayanti and H Haliah and Andi Kusuma, 2023. (2023). The Effect of Regional Original Revenue, General Allocation Fund and Special Allocation Fund on Capital Expenditure in South Sulawesi Province 2019-2021. Journal of Economics and Digital Business, 4(1), 42–51.

17) Syukri, M., &; Hinaya, H. (2019). The effect of economic growth, local original revenue, general allocation funds and special allocation funds on the capital expenditure budget of districts & cities of South Sulawesi Province. JEMMA | Journal of Economic, Management and Accounting, 2(2), 30. https://doi.org/10.35914/jemma.v2i2.245

18) Tiyas, E. A., &; Wuryani, E. (2022). The effect of local original revenues, general allocation funds, profit sharing funds, and the remaining over budget financing on the allocation of capital expenditure budgets in districts and cities in East Java Province. AKUNESA Journal of Accounting, 10(3), 22–33. https://doi.org/10.26740/akunesa.v10n3.p22-33

19) Waryanto, P. (2017). The Effect of Capital Expenditure on Economic Growth in Indonesia. Indonesian Treasury Review Journal of State Treasury Finance and Public Policy, 2(1), 35–55. https://doi.org/10.33105/itrev.v2i1.13

20) Waskito, W., Zuhrotun, Z., &; Rusherlisyani, R. (2019). The Effect of Economic Growth, Local Original Revenue, General Allocation Fund, Special Allocation Fund, and Profit Sharing Fund on Capital Expenditure (Study on District Government & City Government in Aceh Province). Review of Indonesian Accounting and Business, 3(2), 220–238. https://doi.org/10.18196/rab.030247

21) Yuliani, Y., Abbas, D. S., &; Hakim, M. Z. (2021). The effect of local original revenue, general allocation funds, special allocation funds, profit sharing funds and the remaining more budget calculations on capital expenditure. 693–701. https://doi.org/10.32528/psneb.v0i0.5224

22) Yuliantoni, S., &; Arza, F. I. (2021). The Effect of General Allocation Fund (DAU), Regional Original Revenue (PAD), and Profit Sharing Fund (DBH) on Capital Expenditure with More Remaining Budget Financing (SILPA) as a Moderating Variable in Provincial Governments throughout Indonesia for the 2015-2019 Period. Journal of Accounting Exploration, 3(1), 170–187. https://doi.org/10.24036/jea.v3i1.338
Volume 07 Issue 01 January 2024

There is an Open Access article, distributed under the term of the Creative Commons Attribution – Non Commercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting and building upon the work for non-commercial use, provided the original work is properly cited.


Our Services and Policies

Authors should prepare their manuscripts according to the instructions given in the authors' guidelines. Manuscripts which do not conform to the format and style of the Journal may be returned to the authors for revision or rejected.

The Journal reserves the right to make any further formal changes and language corrections necessary in a manuscript accepted for publication so that it conforms to the formatting requirements of the Journal.

International Journal of Multidisciplinary Research and Analysis will publish 12 monthly online issues per year,IJMRA publishes articles as soon as the final copy-edited version is approved. IJMRA publishes articles and review papers of all subjects area.

Open access is a mechanism by which research outputs are distributed online, Hybrid open access journals, contain a mixture of open access articles and closed access articles.

International Journal of Multidisciplinary Research and Analysis initiate a call for research paper for Volume 07 Issue 12 (December 2024).

PUBLICATION DATES:
1) Last Date of Submission : 26 December 2024 .
2) Article published within a week.
3) Submit Article : editor@ijmra.in or Online

Why with us

International Journal of Multidisciplinary Research and Analysis is better then other journals because:-
1 : IJMRA only accepts original and high quality research and technical papers.
2 : Paper will publish immediately in current issue after registration.
3 : Authors can download their full papers at any time with digital certificate.

The Editors reserve the right to reject papers without sending them out for review.

Authors should prepare their manuscripts according to the instructions given in the authors' guidelines. Manuscripts which do not conform to the format and style of the Journal may be returned to the authors for revision or rejected. The Journal reserves the right to make any further formal changes and language corrections necessary in a manuscript accepted for publication so that it conforms to the formatting requirements of the Journal.

Indexed In
Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar