https://www.e-journal.cmed-indonesia.com/index.php/managerial/issue/feed 2021-09-04T05:18:24+00:00 admin cmed4indonesia@gmail.com Open Journal Systems <p>Jurnal Penelitian Ilmu Manajemen</p> https://www.e-journal.cmed-indonesia.com/index.php/managerial/article/view/20 2021-09-04T05:18:24+00:00 Herni Pujiati herniaries@gmail.com

<p><em>This research aims to measure the effect of local revenue, general allocation funds, special allocation funds, and general allocation funds to the regional expenditure. The regional income factors used in this study include Local Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) from 24 Regencies / Cities that meet the sample requirements in West Java Province. This study uses secondary data obtained from the 2015 to 2017 APBD Realization Report which all report to the website of the Director General of Regional Financial Balance. The data collection method used is documentation. The analytical tool used in this research is multiple linear regression with simultaneous (f) and partial (t) significant test. The results of the study show that Local Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a positive effect on Regional Expenditure. Simultaneously and partially Regional Original Revenues (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK) have an effect on Regional Expenditures. The results of the analysis of the coefficient of determination (R2) indicate that the independent variable is able to contribute 97.8% while 2.2% can be contributed by other variables not included in this study.</em></p>

2018-12-24T00:00:00+00:00 ##submission.copyrightStatement##