Penerimaan Daerah sebagai Aspek Penting Penentu Belanja Modal Pemerintah: Studi pada Pemerintah Banyuwangi
DOI:
https://doi.org/10.33603/jka.v5i1.4376Abstract
Abstract
This study aims to obtain information about whether regional revenue in PAD, DAU, and DAK influences the allocation of capital expenditures. The research method used in this research is quantitative research methods. The data used is secondary data in the form of the Budget Realization Report (LRA) of the Banyuwangi Regency Government for 2011-2018. The data obtained were then analyzed using multiple linear regression analysis. The results showed that the determination of capital expenditure did not come from Local Own Revenue (PAD) & DAK. However, DAU influences the amount of capital expenditure. This research is expected to be used as a basis for the Banyuwangi Regency Government to increase its regional revenue sources so that it can be used to finance capital expenditures.
Keywords: PAD; DAU; DAK; Capital Spending.
Abstrak
Penelitian ini bertujuan untuk memperoleh infomasi mengenai apakah Pendapatan Daerah yang berupa PAD, DAU, serta DAK memiliki pengaruh pada alokasi belanja modal. Metode penelitian yang digunakan pada penelitian ini adalah metode penelitian kuantitatif. Data yang digunakan adalah data sekunder yang berupa Laporan Realisasi Anggaran (LRA) Pemerintah Kabupaten Banyuwangi periode 2011-2018. Data yang diperoleh kemudian dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa penentuan besarnya belanja modal tidak dipengaruhi oleh Pendapatan Asli Daerah (PAD) & DAK. Namun, DAU memiliki pengaruh pada penentuan besarnya belanja modal. Penelitian ini diharapkan dapat dijadikan dasar bagi Pemerintah Kabupaten Banyuwangi untuk lebih meningkatkan sumber penerimaan daerahnya agar dapat digunakan untuk membiayai belanja modal.
Kata kunci: PAD; DAU; DAK; Belanja Modal.
References
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Asnawi & Ulan, S. U. (2018). PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM(DAU), DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI PULAU JAWA. Jurnal Education and Economics (JEE), 1(4), 438–449.
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