Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol 5 No 1 (2021): Edisi Januari - April 2021

PENGARUH DANA ALOKASI KHUSUS, PAJAK DAERAH, DAN PERTUMBUHAN EKONOMI TERHADAP ALOKASI BELANJA MODAL (STUDI KASUS PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA)

Terimawati Lahagu (Unknown)
Desi Oktaviani (Unknown)
Benny Rojeston Marnaek Nainggolan (Unknown)

Article Info

Publish Date
15 Apr 2021

Abstract

The target of carrying out this observation is to understand the Special Allocation Funds, Regional Taxes, and Economic Growth in the Allocation of Capital Expenditures to Regency / City Governments in North Sumatra Province. The sampling technique used was the saturated sampling method. The sample used was 33 provinces in North Sumatra for the period 2016-2019, which can be accessed through the website www.bps.co.id. The results of the observations show that partially the Special Allocation Fund and Local Taxes have a positive impact on the Allocation of Capital Expenditures while the Economic Growth has no impact on the Allocation of Capital Expenditures. Simultaneously, the Special Allocation Fund, Regional Taxes, and Economic Growth have a positive impact on the Allocation of Capital Expenditures.

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Journal Info
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Website

Abbrev

mea

Publisher

SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...