Allocation Of Capital Expenditure Research Articles

Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Dan Pendapatan Asli Daerah Terhadap Pengalokasian Belanja Modal Kabupaten Bungo Tahun 2016 – 2021

This study aims to examine the effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK, and Regional Original Revenue (PAD) on Bungo Regency local government capital expenditure allocation for 2016-2021. The subject of this study is the Bungo Regency government, and the object of this study is the General Allocation Fund (DAU), Special Allocation Fund (DAK), Local Original Revenue (PAD), and Capital Expenditure Allocation. The type of data collected is quantitative data sourced from Budget Realization Reports and documents. The method used in this study is the Multiple Linear Regression test. The results showed that the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Regional Original Revenue (PAD) together have a significant effect on the Capital Expenditure Allocation in Bungo Regency. Keywords: general allocation fund, special allocation fund, local original revenue.

The Effect of Financial Performance and Budget Ratcheting on Capital Expenditure Allocation in Districts/Cities of Central Java Province

This study examines the effect of regional financial performance (effectiveness ratio, efficiency, fiscal decentralization) and budget ratcheting on the allocation of capital expenditure in local governments in Central Java Province from 2018-2021. The population in this study were all Regency/City Regional Governments in Central Java Province in 2018-2021. The sample used was 35 local governments. Hypothesis testing using panel data regression. The results showed that regional financial performance (effectiveness ratio, efficiency, fiscal decentralization) and budget ratcheting affect capital expenditure allocation. Effectiveness and efficiency ratios negatively affect capital expenditure allocation, fiscal decentralization ratio positively affects capital expenditure allocation, and budget ratcheting negatively affects capital expenditure allocation. This study provides empirical evidence that one of the tools to analyze regional financial performance in managing regional finances is to conduct a financial ratio analysis. The novelty of this research is the addition of budget ratcheting variables that have not been widely studied in Indonesia, especially those using local government objects.

Factors Affecting Capital Expenditure In Districts in West Java Province

Purpose: This study examines and analyzes the effect of Original Local Own Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Funds (DBH), and Excess Budget Financing (SiLPA) on Capital Expenditures.
 Method: This study employed a quantitative research design. The study's population consisted of all 27 West Java Province Districts, including 9 cities and 18 regencies. With a total sample of 135 district budget realization reports data in the province of West Java, the sample size for this study was determined using a census sampling approach.
 Findings: The findings show a positive effect of PAD and DAU on Capital Expenditure, indicating that the amount of realized Capital Expenditure depends on the amount of PAD and DAU obtained by Districts in West Java Province. Meanwhile, DAK, DBH, and SiLPA do not affect the realization of Capital Expenditures. This indicates that the realization of capital expenditure is independent of DAK, DBH, and SiLPA.
 Novelty: First, this study uses a different research paradigm than before. Second, this research utilizes the latest era to vary the independent variables. Third, the problems chosen in this study are regencies and cities in West Java Province, which need attention regarding capital expenditure allocation.
 Keywords: Capital Expenditures, Original Local Own Revenue, Balance Funds, Excess Budget Financing

Pengaruh Rasio Derajat Disentralisasi, Rasio Kemandirian Keuagan Daerah dan Rasio Tingkat Pembiayaan SiLPA terhadap Alokasi Belanja Modal di Kabupaten/Kota Sumatera Barat

This study aims to determine the extent to which the influence of the degree of decentralization ratio, the ratio of regional financial independence and the SiLPA financing ratio can affect the capital expenditure allocation of district/city governments in West Sumatra. Data analysis used multiple linear regression analysis. Based on partial testing, 1) it is found that the ratio of the degree of decentralization has a significant positive effect on the allocation of capital expenditure in districts/cities in West Sumatra Province. 2) The ratio of regional financial independence has a positive effect on the allocation of capital expenditures in districts/cities of West Sumatra Province. .3) finance in the form of the ratio of SiLPA financing rates has a positive and significant influence on the allocation of capital expenditures in districts/cities in West Sumatra Province.

The Role of Capital Expenditure Allocation in Mediating Regional Financial Performance on Regional Economic Growth Aceh Province

This study aims to examine the role of capital expenditure in mediating the relationship between regional financial performance and economic growth in Aceh Province. The data source for this research uses secondary data sources from the Ministry of Finance and the Central Bureau of Statistics. Respondents in this study were local governments in Aceh with a total of 24 provincial, district, and city governments for 12 years from 2011-2022 period. The results of the analysis show that regional financial performance, as represented by the independence ratio, effectiveness ratio, efficiency ratio, harmony ratio, and personnel expenditure ratio, simultaneously has a positive and significant effect on capital expenditure. Meanwhile, the direct effect of capital expenditure allocation and regional financial performance is represented by the independence ratio, effectiveness ratio, efficiency ratio, harmony ratio, and personnel expenditure ratio, which simultaneously have a positive and significant effect on economic growth. This study found that the mediation of capital expenditure allocation on regional financial performance in Aceh province does not affect economic growth. Capital expenditure which is expected to be able to bridge regional financial performance indicators on economic growth, has not yet affected Aceh province.

Analisis Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Pengaruhnya Terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Tengah

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

Government Capital Expenditure and Economic Growth in Nepal

This paper explores the short-run and long-run causal relationship between government expenditure, labor force, gross investment, aggregate consumption, and economic growth of Nepal. The gross domestic product (Y), capital expenditure (K), population (L), gross investment (GI), and aggregate consumption (CO) have been used to find the causal relationship between government expenditure, and economic growth. The ARDL cointegration technique confirms a long-run association among the variables. The study revealed that capital expenditure, labor force participation, gross investment, and aggregate consumption all are the long-run driver of the economic growth of Nepal. These findings tell that efficient and timely allocation and use of capital expenditure, expansion of public as well private investment, and increased aggregate consumption matters for economic growth. The study also shows the existence of unidirectional causation from capital expenditure to growth and bidirectional relationship between other variables. The findings support Keynesian thought of government expenditure and economic growth. The regulatory and policymakers should focus on expansionary fiscal policy to stimulate capital formation, efficient productive investment, boost effective demand, and enhance long-run economic growth in Nepal.

Analysis of The Effect of Capital and Employee Expenditure on The Expenditure Index Through Labor Absorption in Jambi City

The purpose of this study was to determine capital expenditures and personnel expenditures had an effect on expenditures through labor absorption as an entrepreneurial variable in Jambi City in 2001-2021. To achieve the objectives of the study, a path analysis model was used with a qualitative descriptive research method. The conclusions of this study were: 1) Capital expenditure had a positive and insignificant effect on employment in Jambi City. 2) Personnel expenditure had a positive and significant effect on labor absorption in Jambi City. 3) Capital expenditure had a positive and significant effect on the expenditure index in Jambi City. 4) Personnel expenditure had a positive and significant effect on the expenditure index in Jambi City. 5) Labor absorption had a positive and significant effect on the expenditure index in Jambi City. 6) Employment was able to mediate the effect of capital expenditure and personnel expenditure on the Expenditure Index in Jambi Province. For these reasons, the strategy needed is that the government must increase the allocation of capital expenditures and personnel expenditures in its budget, as well as develop employment expansion programs.

The Influence of Original Revenue and Transfer Revenue on Capital Expenditure in South Tangerang City

The purpose of this study is to determine and analyze the effect of own-source revenue and transfer revenue on capital expenditure in South Tangerang City. The data used is time series data regarding local own-source revenue and transfer revenue on capital expenditure in South Tangerang City 2012-2021. Data analysis methods include Multiple Regression Analysis, t test, and coefficient of determination analysis. From the Multiple Regression Analysis, the regression equation Y=1.03819 + 0.521X2-0.612X3 is obtained. The constant of 1.03819 means that the increase in capital expenditure allocation is 1.03819 percent if there is no increase in local revenue and transfer revenue. The regression coefficient of the local own-source revenue variable shows a positive influence on capital expenditure of 0.521. From the t-test results, it can be explained that local own-source revenue has a significant effect on capital expenditure, where the t-count> t-table value is obtained (2.701> 2.306). The regression coefficient of the local own-source revenue variable shows a negative effect on capital expenditure of 0.612. From the t-test results, it can be explained that transfer revenues have a significant effect on capital expenditures in South Tangerang City, where the t-count value is obtained < t-table (1.259 < 2.306). From the coefficient of determination analysis, it is known that local revenue and transfer revenue affect capital expenditure by 47.4%, while the remaining 52.6% is influenced by other variables outside this research model. Increased capital expenditure has an important role because it has a long-term benefit period to provide services to the public because infrastructure development and the provision of various facilities are carried out to increase investment attractiveness. Industrial infrastructure development has a real impact on the increase in local revenue. So that if the Regional Government wants to improve public services and people's welfare by increasing capital expenditure, then the Regional Government must strive to explore as much local revenue as possible.

Intervening Alokasi Belanja Pada Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Ekonomi Pemerintah Daerah Jawa Tengah

This study aims to examine and analyze the effect of local government financial performance as measured by the independence ratio, dependency ratio, degree of decentralization, PAD effectiveness ratio, degree of BUMD contribution and debt to income ratio on capital expenditure allocation and economic growth. As well as to examine and analyze the effect of local government financial performance as measured by the independence ratio, dependency ratio, degree of decentralization, PAD effectiveness ratio, degree of BUMD contribution and debt to income ratio on economic growth to mediated capital expenditure allocation.
 This research is a correlational study with a causal relationship, namely to examine the effect of regional financial performance on economic growth through the allocation of capital expenditures as an intervening variable. The sample in this study was 35 Regency / City Governments in Central Java. The data analysis technique used path analysis with SEM (Structural Equation Modeling).
 The results showed (1) Financial independence, financial dependence and the degree of BUMD's contribution did not have a direct effect on the allocation of capital expenditures. The degree of decentralization, the effectiveness of PAD and the debt to income ratio have a direct and significant effect on the allocation of capital expenditures. (2) Financial independence, degree of decentralization and effectiveness of PAD have a direct effect on economic growth. Financial dependence, degree of BUMD’s contribution, debt to income ratio and capital expenditure allocation do not have a direct and significant effect on economic growth. (3) Capital expenditure allocation mediates the effect of the degree of decentralization, the effectiveness of PAD and the degree of BUMD's contribution on economic growth. However, the capital expenditure allocation does not mediate the effect of financial independence, financial dependence and the debt to income ratio to economic growth.

THE EFFECT OF REGIONAL TAXES, REGIONAL LEVIES, AND TOTAL POPULATION ON THE ALLOCATION OF REGIONAL GOVERNMENT CAPITAL EXPENDITURE

The background of this research is the enactment of Laws No. 32 and 33 of 2004 concerning Regional Government and Fiscal Balance, a form of economic change in the public sector in Indonesia. In this law, regions are given the authority to regulate and manage their households independently. This study aims to determine and analyze the effect of local taxes, regional levies, and total population on the allocation of capital expenditures to regency/municipal governments in Java. The time period used in this study is a five-year period, namely 2015-2019. This research covered 84 regencies and 29 cities. The data used were secondary data taken in the form of Budget Realization Reports (LRA) in local government financial reports and population data obtained from the Central Bureau of Statistics (BPS). The sampling technique used simple random sampling. This research method is quantitative with multiple regression analysis techniques that are processed using the SPSS v25 application. Based on the research results, regional taxes have a positive effect on capital expenditures, regional levies have a positive effect on capital expenditures, the population has a positive effect on capital expenditures, and regional taxes, regional levies, and population simultaneously have a positive effect on capital expenditures. Keywords: Regional Taxes, Regional Levies, Total Population, Capital Expenditure DOI： https://doi.org/10.35741/issn.0258-2724.58.1.69

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Pengalokasian Belanja Modal

Capital expenditure is one of the regional expenditures that needs to be taken into account in the development of sustainable infrastructure and facilities. The existence of regional revenues consisting of PAD, DAU, and DAK which are used to improve public services through public facilities will be able to increase capital expenditure so that economic growth will also increase. This study aims to determine the effect of economic growth, local revenue, general allocation funds, and special allocation funds on the allocation of capital expenditures. This research uses a quantitative research approach with descriptive research types. The population in this study are 38 districts/cities in East Java Province. The sampling method in this study used saturated sampling method, the number of samples used in this study was 114 (38 x 3). Data collection techniques and instruments in this research are literature studies and documentary studies. The data analysis used was descriptive statistics, classical assumption test, simple and multiple linear regression hypothesis testing with the help of the SPSS program. The results of this study can be concluded that: economic growth has a negative and significant effect on the allocation of the Capital Expenditure budget while PAD, DAU, and DAK partially have a positive and significant effect on the allocation of the Capital Expenditure budget. The variables of economic growth, PAD, DAU, and DAK simultaneously have a significant effect on capital expenditure.

Influence of Profit Sharing Funds and Regional Financial Performance in the Previous Year on the Allocation of Capital Expenditures in Provincial Governments in Indonesia in 2016 – 2020

Influence of Profit Sharing Funds and Regional Financial Performance in the Previous Year on the Allocation of Capital Expenditures in Provincial Governments in Indonesia in 2016 – 2020

Affecting Capital Expenditure Allocation to Districts/Cities in The Provinces Of Central Java In 2016-2020

The purpose of this study is to analyze the effect of local revenue, general allocation fund, special allocation fund, profit sharing fund, and the remaining budget financing on the capital expenditure of regencies and cities in Central Java Province in 2016–2020.

Analisis Determinan Yang Mempengaruhi Pengalokasian Belanja Modal Pada Kabupaten di Sumatera Utara

This study aims to determine the effect of regional original income, balancing funds, on the allocation of capital expenditures in districts/cities of North Sumatra province. This research method uses descriptive and quantitative data. The sample of this research is Regency/City APBD data in North Sumatra in 2018-2020. The results of the study indicate that the independent variables of Regional Original Revenue, Balancing Fund, Remaining Budget Financing simultaneously (together) affect the allocation of Capital Expenditures. Regency in North Sumatra Province. While the results of the coefficient of determination (R2) indicate that the analytical model used in this study is able to explain that all independent variables are Regional Original Income, Balancing Funds, Remaining Budget Financing (SilPA) on Capital Expenditure Allocation of Districts/Cities of North Sumatra Province, which is equal to 54%, and the remaining 46% is influenced by other factors outside of the regression model.

Pengaruh PAD dan DAU Terhadap Pengalokasian Belanja Modal

This study aims to determine the effect of regional original income and general allocation funds on the allocation of capital expenditure in regencies/cities in North Sumatra Province. This type of research uses a quantitative associative approach and also uses secondary data. The population in this study were 33 districts/cities in North Sumatra. The data was obtained from the financial reports on the realization of the government budget and district/city regional spending in North Sumatera’s BPS Figures for 2018-2021. The method of determining the sample used is purpose sampling method. The results of the study show that regional original income has a significant effect on the allocation of capital expenditures, while general allocation funds have no significant effect on the allocation of expenditures. The results of the study when carried out jointly show that regional own-source revenues and general allocation funds have a significant effect on the allocation of capital expenditures.

Pengaruh Pajak Daerah, Retribusi Daerah, Dan Pendapatan Dari Laba Perusahaan Daerah Terhadap Belanja Modal Pada Kota Pekalongan Periode 2010-2019

PAD is generated through local taxes, retribution, revenue of provicially owned corporation, and other legitimate local revenue. PAD revenue is varied, but the local government requires a large allocation of capital expenditures in order to increase the economic growth. The aims of this research are to know about interconnections between Local Taxes, Retribution, and Revenue of Provicially Owned Corporation to the Capital Expenditures in Pekalongan City during the years 2010-2019. This research is a quantitative with the technique of collecting data using documentation method. Data used comes from budget out comes years 2010-2019. The test of prerequisite analysis using classical assumption test. Then the hypothesis test using multiple linear regression analysis. The result showed that Local Taxes, Retribution, and Revenue of Provicially Owned Corporation have negative effect to the Capital Expenditures in Pekalongan City. However, simultaneously have positive effect to the Capital Expenditures in Pekalongan City.
 Keyword : Local Taxes, Retribution, Revenue of Provicially Owned Corporation, Capital Expenditures

PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA PEMERINTAH PROVINSI ACEH

This research has been conducted to determine the effect of Regional Own-Source Revenues and Special Allocation Funds on the Capital Expenditures Allocation in Regencies/Cities in Aceh Province in 2014-2018. The data used in this study are secondary data in the form of the 2014-2018 Provincial Government APBK Reports consisting of own-source revenues realization data, and special allocation fund for capital expenditure realization data obtained through the website of the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia www.djpk.kemenkeu.go.id. The population in this study are 23 regencies/cities in Aceh Province consist of 18 regencies and 5 cities from 2014-2018. The data analysis method used is a multiple linear regression method with the help of SPSS (Statistical Package for Social Science) version 16.0. The results showed that partially, Own-Source Revenues has a significantly effect the allocation of capital expenditure of Regencies /Cities in the Aceh Province from 2014 to 2018. Partially, variable special allocation funds significantly influence the allocation of capital expenditure in the Regencies / Cities in the Aceh Province from 2014 to 2018 and simultaneously Own-Source Revenues and special allocation funds have a significant effect on capital expenditure allocations of Regencies/Cities in the Aceh Province from 2014 to 2018.

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Alokasi Anggaran Belanja Modal Pada Pemerintah Daerah Provinsi Kalimantan Tengah

This study has the objectives, namely (1) to know jointly (simultaneously) the effect of economic growth, local revenue, and general allocation funds on the capital expenditure budget allocation in the regional government of Central Kalimantan province; (2) to find out the most dominant factor influencing the allocation of the capital expenditure budget in the regional government of Central Kalimantan province. This research is quantitative research with secondary time series data. While the location of this research is Central Kalimantan Province. The object of this research is economic growth, locally generated revenue, general allocation funds, and capital expenditure budget allocation to the regional government of Central Kalimantan province from 2004-to 2018. The data obtained is then processed using multiple linear regression equation analysis with the help of the SPSS version 26.0 program.The results of this study show that (1) simultaneously, the variables of economic growth, locally generated revenue and general allocation funds had a significant effect on the capital expenditure budget allocation in the regional government of Central Kalimantan province from 2004-to 2018 (2) The results also show that the General Allocation Fund is the most dominant factor affecting the allocation of capital expenditures.

The Influence of Determination of Regional Budget with Regional Head Regulations and Capital Expenditure Allocation on Capital Expenditure Realization in the Provincial APBD of the Special Capital Region of Jakarta

This study aimed to determine how much influence the determination of the APBD with Regional Head Regulations and the allocation partially and jointly on the realization of capital expenditures in the APBD in the Province of the Special Capital Region of Jakarta for the 2015 Fiscal Year. The research method uses a survey with a quantitative approach that is correlational. The sampling technique is Simple Random Sampling; namely, taking sample members from the population is done randomly without showing the existing strata. The number of samples in this study was 89 respondents. Based on the results of the research that has been carried out, it can be concluded that: a) Multiple Regression Analysis obtained a positive value, namely the variable of determining APBD (X1) of 0.457 and variable of allocation of capital expenditure (X2) obtained a value of 0.463. The results of the Multiple Correlation Analysis between the Variables of determining APBD (X1) and Variables of allocation of capital expenditures (X2) of 0.690. Thus, it can be said that the relationship between the independent variable and the dependent variable is strong. b) The results of hypothesis testing both partially and simultaneously, the variables of determining APBD with local government regulation (X1) and allocation of capital expenditures (X2) affect the variable of capital expenditure absorption (Y), so that Ha is confirmed, Ho is rejected. c) From the coefficient of determination test results, the result is 0.476. Thus the independent variable can explain the dependent variable by 47.6% to the dependent variable, while the rest is not examined in this study.