FACTORS AFFECTING CAPITAL EXPENDITURES AND COMMUNITY WELFARE IN KALIMANTAN
DOI:
https://doi.org/10.12928/j.reksa.v8i2.4316Keywords:
Kalimantan, Capital Expenditure, Community Welfare, Centralize, DecentralizeAbstract
From centralized to decentralized systems provides new hope for most provinces in Indonesia. With government decentralization, it means that management authority will be distributed from the center to the regions. This study aims to examine and prove whether Locally-Generated Revenue (Pendapatan Asli Daerah–PAD), Special Allocation Fund (Dana Alokasi Khusus-DAK), General Allocation Fund (Dana Alokasi Umum-DAU), Profit-Sharing Fund (Distribusi Bagi Hasil–DBH) affect capital expenditure and community welfare in Kalimantan. The population in this study are districts and cities in Kalimantan, consisting of 47 districts and 9 cities. The method used to determine the sample is purposive sampling, which selects samples with certain criteria. From a population of 56, this study examines a sample of 49 observations (42 districts and 7 cities). The results show that PAD, DAK, DAU, and DBH positively impact capital expenditure in Kalimantan. However, capital expenditure has no effect on community welfare in Kalimantan.
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Eksandy, A., Hakim, M. Z., & Ekawati, E. (2019). Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal (Pada Pemerintah Provinsi Banten Periode 2011-2015). Competitive, 2(2), 85–94. http://dx.doi.org/10.31000/competitive.v2i2.917
Fatimah, N. N., Nopiyanti, A., & Mintuyuwono, D. (2019). Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah. Equity, 22(2), 197-214. http://dx.doi.org/10.34209/equ.v22i2.936
Heryanti, C. D., Wahidahwati, W., & Suryono, B. (2019). Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Pertumbuhan Ekonomi terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Jawa Timur. Jurnal Analisa Akuntansi dan Perpajakan, 3(1), 98-116. https://doi.org/10.25139/jaap.v3i1.1721
Kadafi, M. E. (2013). Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Modal (Studi Kasus pada Pemerintah Kota Bandung). Undergraduate Thesis. Universitas Widyatama Bandung.
Lamba, A., Novan, R., Lamba, R. A., & Patma, K. (2020). The Impact of Economic Growth and Capital Expenditures in Supporting Quality Human Development. The International Journal of Social Sciences World (TIJOSSW), 2(2), 100–109. https://www.growingscholar.org/journal/index.php/TIJOSSW/article/view/69
Muda, I., & Naibaho, R. (2018). Variables influencing allocation of capital expenditure in Indonesia. IOP Conference Series: Earth and Environmental Science, 126(1), 1-8. http://iopscience.iop.org/article/10.1088/1755-1315/126/1/012066/pdf
Pratiwi, A., Nurlaela, S., & Chomsatu, Y. (2018). Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Pegawai Terhadap Belanja Modal Pemerintah Kota Surakarta. Jurnal Ekonomi Paradigma, 19(2), 105-112. https://journal.uniba.ac.id/index.php/PRM/article/download/14/14
Rostow, W. W., & Rostow, W. W. (1990). The Stages of Economic Growth: A Non-Communist Manifesto. Cambridge University Press.
Sagar, A. D., & Najam, A. (1998). The human development index: a critical review. Ecological Economics, 25(3), 249–264. https://doi.org/10.1016/S0921-8009(97)00168-7
Saraswati, D., & Rioni, Y. S. (2019). Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Leverage, Terhadap Kinerja Keuangan Pemerintah Daerah. Jurnal Akuntansi Bisnis dan Publik, 9(2), 110–120.
Saraswati, I. A., & Ramantha, I. W. (2018). Pengaruh Pendapatan Asli Daerah terhadap Pertumbuhan Ekonomi dengan Belanja Modal dan Investasi Swasta sebagai Pemoderasi. E-Jurnal Akuntansi, 24(1), 662–686. https://jurnal.pancabudi.ac.id/index.php/akuntansibisnisdanpublik/article/view/462/437
Statistics Indonesia (2019). Data dan Informasi Kemiskinan Kabupaten/Kota Tahun 2018. Jakarta: Badan Pusat Statistik.
Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV Alfabeta.
Syafira, L. (2020). Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Bagi Hasil (DBH) dan Belanja Modal Terhadap Indeks Pembangunan Manusia pada Kabupaten/Kota Provinsi Sumatera Utara. Undergraduate Thesis. Universitas Negeri Medan.
Verspagen, B. (2005). Innovation and Economic Growth. In The Oxford Handbook of Innovation.
Wulandari, E., Wahyudi, M., & Rani, U. (2018). Effect of Original Local Government Revenues, General Allocation Funds, Special Allocation Funds, Share Funds, Other Legal Revenues, Budget Surplus/Deficit to Human Development Index Through Capital Expenditures: Case Study of Regencies/Municipalities in Indonesia. Review of Integrative Business and Economics Research, 7(2), 125–137. http://buscompress.com/uploads/3/4/9/8/34980536/riber_7-s2_h17-129_125-137.pdf
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2021-09-17
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