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Journal : Owner : Riset dan Jurnal Akuntansi

Derajat Otonomi Fiskal Daerah Kabupaten Bangka Barat Pebri Harto; Intiyas Utami; Rulyanti Susi Wardhani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1165

Abstract

This study aims to determine and analyze the Degree of Autonomy/Fiscal Independence in West Bangka Regency and analyze how big the correlation between GRDP and PAD is in West Bangka Regency. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The data used in this research is the Regional Finance data of West Bangka Regency and the GRDP of West Bangka Regency in 2011 - 2020. The results of the study show that the value of the Degree of Fiscal Autonomy (DOF) of West Bangka Regency in the period 2011 to 2020 with the category " very less” but despite having a relatively small PAD, the GRDP of West Bangka Regency has always experienced growth, especially in the Manufacturing Sector, namely the tin processing industry. Based on the results of the analysis, the correlation value between GRDP and PAD is negative, meaning that the relationship between the two variables is not in the same direction, thus it can be interpreted that although PAD increases, GRDP has decreased. This is due to the fact that GRDP is dominated by the manufacturing sector which has no effect on local revenue. Because the processing sector is controlled by BUMN, namely PT. Timah Tbk.
Co-Authors Abraham Kurniawan Adrianus Jori Aida Sari Situmeang anggi saputra Anisa Arismaya Aprina Nugrahesthy Sulistya Hapsari Aprina Nugrahesty Sulistya Hapsari Aprina Nugrahesty Sulistyo Hapsari Ari Budi Kristanto Ari Wicaksono Aritha Chintya Dewi Astrid Febriana Loru Ngara Ledewara Astrid Putri Rahmajati Augustinus Ignatius Kristijanto Aulia Damar Sustika Ayuananda, Tri Ika Choironi Ardiyansyah Christina Dwi Cahyaningrum, Christina Dwi Daniel D Kameo David Adechandra Ashedica Pesudo Eka Widi Libriani Ema Yulianing Tyas Ertambang Nahartyo Ertambang Nahartyo Freitas, Jorge Ribeiro Gideon Felix Gunawan Gracella Theotama Gracella Theotama Hari Sunarto Hary Jocom Hary Jocom I Gede Cahyadi Putra Ika Kristianti Indrawati, Fenny Intan Chelsye Rossa Rumbino Intan Putri Estikasari Jonathan Wiyarta Setiawan Kurniawan, Abraham Laksono Trisnantoro Maria Hellenikapoulos Marryella Violetha Patiran Marwata Marwata Mika Puspitasari Natasia Alinsari Nico Octavian Nike Kurniasari Nindya Krismonica Titania Novrilia Wulandari Pebri Harto Priska Tandi Gala Rina Silvia Rizky Sandhi Setyaki Romaito Situmeang Rulyanti Susi Wardhani Salma Mutiara Salsabil SATRIYAS ILYAS Selvi Andriani Siti Rahayu Suharnomo Suharnomo Sumiwi Bonussyeani, Nur Endah Supramono Sutarto Wijono Suzy Noviyanti Tan, Debora Agnez Pranata Teguh Wahyono Tri Ika Ayuananda Ulfa Ulfa Valensya Soukotta Viktor Bungtilu Laiskodat Viktor Bungtilu Laiskodat Viona Christalia Nugrahanti Wahyuni Diah Ekasari Wilson M.A. Therik Wimar Angga Pradana Yefta Andi Kus Noegroho Yohanes Werang Kean Yohanes Yakobus Werang Kean Yolanda Christina Rambing Yulius Galendra Tulis