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Pendapatan Asli Daerah, Dana Alokasi Umum Dan Belanja Modal

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 17 No. 2 (2022) · pp. 178–189

DOI
10.52062/jaked.v17i2.2586
ISSN
2621-6787, 1978-4848
Published
2022-11-30
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to determine the effect of Regional Native Income (PAD) and General Allocation Fund (DAU) on Capital Expenditure in Regencies/Cities in Papua and West Papua Provinces. The population in this study is all regencies and cities in Papua and West Papua Provinces in 2019-2020. Data collection techniques use documentation methods. which was obtained directly from the official website of the Director General of Regional Financial Balance for the fiscal year 2019-2020 through the www.djpk.kemenkeu.go.id. The data analysis method used in this study is Multiple Regression Analysis with the help of SPSS 21. The results showed that partially regional original income had a positive effect on Capital Expenditure, but not significantly, the General Allocation Fund, had a positive and significant effect on Capital Expenditure and simultaneously PAD and DAU had a positive but not significant effect on Capital Expenditure.

Keywords

Collaboration network of the authors

40 authors · 126 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Siti RofingatunAffiliation unknown5
Paulus K. Allo LayukAffiliation unknown4
Sara Marlyn ParuAffiliation unknown4
Bill J. C PangayowAffiliation unknown4
Mariolin SanggenafaAffiliation unknown3
Klara WonarAffiliation unknown3
Juliana WaromiAffiliation unknown3
Kurniawan PatmaAffiliation unknown2
Bill PangayowAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Axamina WananeAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Meylani Ira IreeuwAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Ari ArdiantiAffiliation unknown1
Cindy ArifaniAffiliation unknown1
Andika RanteAffiliation unknown1
Dewi RasmiAffiliation unknown1
Irvan Krisna ArsadAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Vania Annissa HolleAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pendapatan Asli Daerah,  Dana Alokasi Umum Dan Belanja Modal</dc:title>
	<dc:creator>Sapulete, Devera Ch. N.</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Bleskadit, Novalia Herlina</dc:creator>
	<dc:subject xml:lang="en-US">Regional Original Income</dc:subject>
	<dc:subject xml:lang="en-US">General Allocation Fund</dc:subject>
	<dc:subject xml:lang="en-US">Capital Expenditure</dc:subject>
	<dc:description xml:lang="en-US">This study aims to determine the effect of Regional Native Income (PAD) and General Allocation Fund (DAU) on Capital Expenditure in Regencies/Cities in Papua and West Papua Provinces. The population in this study is all regencies and cities in Papua and West Papua Provinces in 2019-2020. Data collection techniques use documentation methods. which was obtained directly from the official website of the Director General of Regional Financial Balance for the fiscal year 2019-2020 through the www.djpk.kemenkeu.go.id. The data analysis method used in this study is Multiple Regression Analysis with the help of SPSS 21. The results showed that partially regional original income had a positive effect on Capital Expenditure, but not significantly, the General Allocation Fund, had a positive and significant effect on Capital Expenditure and simultaneously PAD and DAU had a positive but not significant effect on Capital Expenditure.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2022-11-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/2586</dc:identifier>
	<dc:identifier>10.52062/jaked.v17i2.2586</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 17 No. 2 (2022): November; 178-189</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 17 No 2 (2022): November; 178-189</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/2586/2045</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>