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Jurnal Akuntansi Muhammadiyah
Published by Universitas Muhammadiyah Aceh
ISSN : 20879776     EISSN : 27153134     DOI : 10.37598
Core Subject : Social,
Social Sciences
JAM: JURNAL AKUNTANSI Muhammadiyah diterbitkan oleh Fakultas Ekonomi Universitas Muhammadiyah Aceh (UNMUHA) secara berkala dua Edisi dalam setahun yaitu Edisi Januari-Juni dan Edisi Juli-Desember. JURNAL AKUNTANSI MUHAMMADIYAH adalah untuk menyebar luaskan informasi hasil karya tulis ilmiah kepada akademisi dan praktisi yang menaruh minat pada bidang akuntansi dan bisnis. JURNAL AKUNTANSI MUHAMMADIYAH menerima kiriman artikel yang ditulis dalam bahsa Indonesia atau bahasa Inggris. Penentuan artikel yang dimuat dilakukan melalui proses blind review oleh tim editor dengan mempertimbangkan aspek-aspek antara lain: terpenuhinya persyararatan baku untuk publikasi jurnal ilmiah dan kontribusi artikel terhadap perkembangan profesi, pendidikan akuntansi dan bisnis.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol 5, No 2 (2015)" : 2 Documents clear
PENGARUH DANA ALOKASI KHUSUS (DAK) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN NAGAN RAYA TAHUN 2009-2013 Surna Lastri
Jurnal Akuntansi Muhammadiyah (JAM) Vol 5, No 2 (2015)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.551 KB) | DOI: 10.37598/jam.v5i2.447

Abstract

This research was conducted at the Government Nagan Raya years 2009-2013 in order to test the effect of Special Allocation Funds and local revenues for capital expenditures. This study uses data obtained based on the financial statements of the Government of Nagan highway. Testing technique used is multiple linear regression analysis using the program Statistical Product and Service Solutions (SPSS) version 18. The test results showed that capital spending simultaneously influenced by the Special allocation funds and revenue. Special allocation of funds partially affect capital spending by demonstrating the positive direction, the higher allocation of Special Allocation Funds from the central government, the greater the capital expenditure spent. Similarly, the results of testing on revenue partially affecting the capital expenditure with the positive direction, the greater the local revenues realized Nagan Raya District Government, the greater the capital expenditure spent by the regional government.Keywords: Special Allocation Fund, Local Revenue and Capital Expenditure
PENGARUH DANA ALOKASI KHUSUS (DAK) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN NAGAN RAYA TAHUN 2009-2013 Surna Lastri
Jurnal Akuntansi Muhammadiyah (JAM) Vol 5, No 2 (2015)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v5i2.447

Abstract

This research was conducted at the Government Nagan Raya years 2009-2013 in order to test the effect of Special Allocation Funds and local revenues for capital expenditures. This study uses data obtained based on the financial statements of the Government of Nagan highway. Testing technique used is multiple linear regression analysis using the program Statistical Product and Service Solutions (SPSS) version 18. The test results showed that capital spending simultaneously influenced by the Special allocation funds and revenue. Special allocation of funds partially affect capital spending by demonstrating the positive direction, the higher allocation of Special Allocation Funds from the central government, the greater the capital expenditure spent. Similarly, the results of testing on revenue partially affecting the capital expenditure with the positive direction, the greater the local revenues realized Nagan Raya District Government, the greater the capital expenditure spent by the regional government.Keywords: Special Allocation Fund, Local Revenue and Capital Expenditure

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