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All Journal E-Jurnal Akuntansi Universitas Udayana
Petrus Kakadir
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Alokasi Belanja Rutin dan Belanja Modal pada Indeks Pembangunan Manusia Tahun Anggaran 2015-2017 Petrus Kakadir; I Gusti Ngurah Agung Suaryana; I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 31 No 9 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i09.p04

Abstract

This study aims to determine the effect of routine and capital expenditure allocations on the human development index in the regency/municipality of Papua province. This study covers 29 districts/cities in the province of Papua using an associative quantitative approach. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that routine expenditures have a positive and significant effect on the human development index, while capital expenditures have a negative and non-significant effect on the human development index. The failure of capital expenditures to affect the human development index occurred, in addition to the low amount of capital expenditure allocated in an effort to improve people's welfare, also due to the allocation of capital expenditures that had not been carried out on target. Keywords: Routine Shopping; Capital Expenditures; Human Development Index.
Co-Authors I Gusti Ayu Made Asri Dwija Putri I Gusti Ngurah Agung Suaryana Ni Gusti Putu Wirawati