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All Journal Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)
Darmanto
Institut Teknologi Bisnis AAS Indonesia
Economics, Econometrics & Finance Social Sciences

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Analisis Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Pengaruhnya Terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Tengah Puput Nuri Engylia; Darmanto; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.42

Abstract

This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure Allocation in Regency/City in Central Java Province for the period 2019-2022. The population used in this study were Regencies/Cities in Central Java Province, with a sampling technique, namely purposive sampling, so that the sample taken was 35 districts/cities, consisting of 29 regencies and 6 cities with the period 2019-2022. The type of data used is secondary data, obtained from the APBD Budget and Realization Report on the official website djpk.kemenkeu, and data collection techniques through literature study and documentation. The data analysis method in this study is descriptive statistics and classical assumption tests with hypothesis testing using multiple linier analysis F-test, Determination test, and t-test, Based on the test results, is shows that Regional Original Revenue, and the General Allocation Fund partially have a positive and significant effect on Capital Expenditure. Meanwhile, the Special Allocation Fund partially has no positive and significant effect on Capital Expenditure. Keywords: Regional Original Revenue, General Allocation Funds, Special Allocation Funds, and Capital Expenditure Allocation
Pengaruh Penggunaan Dana Desa, Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa Terhadap Kesejahteraan Masyarakat Desa Majasto Kecamatan Tawangsari Hidayah Rukmana; Wikan Budi Utami; Darmanto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.43

Abstract

This study aims to determine the effect of the Use of Village Funds, Accountability, and Transparency of Village Finances on Community Welfare. This study uses a type of quantitative research with primary data with data collection techniques using questionnaires. The population in this study is all people in Majasto Village, totaling 4,377 people. The sampling technique was convenience sampling using the Slovin formula with a standard error of 10% so that a sample of 98 people was obtained and rounded up to 100 people. Data analysis used to process research data is descriptive statistical analysis, validity test, reliability test, classic assumption test. Testing the hypothesis using multiple linear analysis, F test, t test, and test the coefficient of determination (R2). The results of data processing using SPSS show that testing the regression model with the F test is feasible to use in this study. Then partially the use of village funds has a positive and significant effect on community welfare. Village financial accountability has a positive and significant effect on community welfare. Village financial transparency has a positive and significant effect on community welfare. Keywords: Village Funds, Accountability, Transparency, Community Welfare
Co-Authors Hidayah Rukmana LMS Kristiyanti Puput Nuri Engylia Wikan Budi Utami