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All Journal Goodwood Akuntansi dan Auditing Reviu
Wasif, Said Khaerul
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Economics, Econometrics & Finance Education Other

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Pengelolaan Dana Transfer dan Saldo Anggaran Lebih terhadap Belanja Modal Pemerintah Daerah Jawa Barat Yuliansyah, Rahmat; Wasif, Said Khaerul; Pratama, Bayu; Krisnando, Krisnando
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2576

Abstract

Purpose: The purpose of this study is to manage transfer funds and budget balances over capital expenditures in the West Java government. Method: This study uses a descriptive quantitative approach, measuring the management of transfer funds and excess budget balances in 27 districts/cities of West Java Province, 2017 – 2020 period. Using secondary data, data collection techniques using the documentation method through the websites djpk.kemenkeu.go.id and jabarprov.go.id, by testing all research samples. Results: The results show that the higher the transfer funds, the higher the local government's capital expenditure. The Excess Budget Balance (EBB) is decreasing, indicating a decline in government spending on capital. Limitation: Data collection during the Covid-19 pandemic resulted in limited research data obtained Contributions: Contributions, especially for the West Java regional government in managing transfer funds and SAL, as well as other regional governments and the research community.
Co-Authors Bayu Pratama, Bayu Krisnando, Krisnando Yuliansyah, Rahmat