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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 · 140 co-authorship links · showing the 40 most connected

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  • Cenderawasih University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Paulus K. Allo LayukCenderawasih University3
Siti RofingatunCenderawasih University3
Klara WonarCenderawasih University3
Maylen K. P. KambuayaCenderawasih University2
Elsyan Rienette MarlissaCenderawasih University2
Sara Marlyn ParuCenderawasih University2
Syaikhul FalahCenderawasih University2
Meinarni AsnawiCenderawasih University2
Hesty Theresia SalleCenderawasih University2
Adolf Z. D. SiahayCenderawasih University2
Vania Annissa HolleCenderawasih University1
Mariolin A. SanggenafaCenderawasih University1
Anthonius H. Citra WijayaCenderawasih University1
Sria KogoyaCenderawasih University1
Kurniawan PatmaCenderawasih University1
Dian Junita DewiCenderawasih University1
Asri Maria Magdalena TambaCenderawasih University1
Ruth Stefani TambunanCenderawasih University1
Novelya A DiningsihCenderawasih University1
Juliana WaromiCenderawasih University1
Ulfah Rizky MusliminCenderawasih University1
Ria Natasya Herlin LauwCenderawasih University1
PaulCenderawasih University1
Ida Ayu Purba RianiCenderawasih University1
Novalia Herlina BleskaditCenderawasih University1
Elia Madatu TandililingCenderawasih University1
Cindy W. C. HallatuCenderawasih University1
Irwanto RanteCenderawasih University1
Efendi JikwaCenderawasih University1
Moses DemetouwCenderawasih University1
Susan RondonuwuAffiliation unknown1
Vinsensius JehanduAffiliation unknown1
Alfiana AntohCenderawasih University1
Yundy HafizriandaCenderawasih University1
Agus KurniawanCenderawasih University1
Halomoan HutajuluCenderawasih University1
Jems KiriwennoCenderawasih University1

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 8 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>