PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN BELANJA MODAL KABUPATEN/KOTA JAWA BARAT

Julianti, Cut Irma (2022) PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN BELANJA MODAL KABUPATEN/KOTA JAWA BARAT. Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA.

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Abstract

Cut Irma Julianti Dosen Pembimbing: 11180000246 Program Studi S-1 Akuntansi Drs. Dadang Rahmat, AK, M.Ak, CA PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN BELANJA MODAL KABUPATEN/KOTA JAWA BARAT 2020 ABSTRAK Semenjak Pemerintahan Indonesia dilanda krisis ekonomi mendorong pemerintah melepas sebagian kewenangan pengelolaan keuangan pada daerah. Otonomi daerah dimulai dengan dikeluarkannya UU No. 32 Tahun 2004 tentang Pemerintah Daerah dan UU No. 33 Tahun 2004 tentang Perimbangan Keuangan Antar pemda pusat dan daerah. Diberlakukannya otonomi daerah memberikan kesempatan pemda untuk lebih mengembangkan potensi daerah, memaksimalkan pembangunan wilayahnya secara optimal serta menaikkan kinerja keuangan daerah sehingga tidak tergantung pada pemerintah pusat. Kebijakan otonomi daerah artinya tantangan serta peluang bagi pemda. pertarungan yg dikaji pada penelitian ini artinya: 1. Apakah Pendapatan asli daerah (PAD), Dana Alokasi umum (DAU) dan Dana Alokasi khusus (DAK) berpengaruh secara parsial terhadap pengalokasian aturan belanja modal. 2. Apakah PAD, DAU dan DAK berpengaruh secara simultan terhadap pengalokasian anggaran belanja modal. Populasi pada penelitian ini adalah dokumen Laporan Realisasi APBD pemerintah kabupaten/kota di Jawa Barat. Penelitian ini merupakan penelitian populasi menggunakan metode pengumpulan data dilakukan dengan metode dokumenter. Analisis data yg dipergunakan dalam penelitian ini ialah regresi berganda. Hasil penelitian menunjukkan bahwa variabel PAD, variabel DAU dan variabel DAK secara simultan mempengaruhi alokasi belanja modal. Secara parsial variabel PAD berpengaruh terhadap belanja modal, variabel DAU berpengaruh terhadap belanja modal, serta variabel DAK berpengaruh terhadap belanja modal. Saran pada penelitian ini untuk penelitian-penelitian berikutnya ialah dengan berbagi objek dan variabel penelitian, serta diharapkan untuk penelitian berikutnya melakukan tahun penelitian secara berperiode. Bagi Pemerintah Daerah diharapkan meningkatkan komponen-komponen PAD agar PAD dapat meningkat sehingga alokasi untuk belanja modal bisa ditambah. ABSTRAK Cut Irma Julianti Dosen Pembimbing: 11180000246 Program Studi S-1 Akuntansi Drs. Dadang Rahmat, AK, M.Ak, CA PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN BELANJA MODAL KABUPATEN/KOTA JAWA BARAT 2020 ABSTRAK Since the Indonesian government was hit by the economic crisis, the government had to hand over some of its financial management authority to the regions. Regional autonomy began with the issuance of Law no. 32 of 2004 concerning Regional Government and Law no. 33 of 2004 concerning Financial Balance between the Central Government and Regional Governments. The implementation of regional autonomy provides opportunities for regional governments to further develop regional potential, maximize regional development optimally and improve regional financial performance so that they are not dependent on the central government. Regional autonomy policies mean challenges and opportunities for local governments. The battles studied in this study mean: 1. Do regional original revenues (PAD), general allocation funds (DAU) and special allocation funds (DAK) partially affect the allocation of capital expenditure regulations. 2. Do PAD, DAU and DAK have a simultaneous effect on the allocation of the capital expenditure budget. The population in this study is the Regency/City Government Budget Realization Report document in West Java. This research is a population study using the method of data collection carried out by the documentary method. Analysis of the data used in this study is multiple regression. The results showed that the PAD variable, the DAU variable and the DAK variable simultaneously had an effect on the allocation of capital expenditures. Partially, the PAD variable has an effect on capital expenditure, the DAU variable has an effect on capital expenditure, and the DAK variable has an effect on capital expenditure. Suggestions in this study for further research is to share research objects and variables, and it is hoped that future research will conduct research on a regular basis. Local governments are expected to increase the PAD component so that PAD can increase so that the allocation of capital expenditures can be increased.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRahmat, DadangNIDN9990403404dadang_rachmat@stei.ac.id
Subjects: Akuntansi > Akuntansi Pemerintah
Divisions: S1 Akuntansi
Depositing User: CUT IRMA JULIANTI
Date Deposited: 15 Sep 2022 06:00
Last Modified: 15 Sep 2022 06:00
URI: http://repository.stei.ac.id/id/eprint/8351

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