Analisis Pendapatan Asli Daerah dan Pengaruhnya Terhadap Belanja Daerah di Provinsi Jambi

M Zahari MS

Abstract


Local Own Revenue (PAD) is an important source for the formation of regional finances to be allocated for regional expenditure. This study aims to analyze the potential sources of regional own-source revenues and their effects on capital expenditure in Jambi Province. This research was conducted in Jambi Province. The data used in the form of secondary data in the period 2010 – 2018. The research method uses descriptive and quantitative methods. The analytical tool used in this study is a simple linear regression analysis and hypothesis testing with t test. The results showed that the potential source of PAD came from local taxes, which provided the largest contribution in realizing PAD, while the smallest contribution was regional retribution. Empirically, the original regional income has a significant influence on regional expenditure, meaning that the higher the PAD income, the higher the regional expenditure for regional development activities and public services.  

Keywords


Regional Finance, Regional Original Revenue, Regional Expenditure.

Full Text:

PDF

References


Dermawan, Wildan Dwi. 2017. Pengaruh Pendapatan Asli Daerah (PAD) Terhadap Belanja Daerah (Studi Kasus di Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Barat). Jurnal Ilmiah EDUKASI Volume. 5 Nomor 2, November 2017

Kementerian Keuangan Dirjend Perimbangan Keuangan. Peraturan Pemerintah Republik Indonesia Nomor 58 Tahun 2005 Tentang Pengelolaan Keuangan Daerah. http://www.djpk.kemenkeu.go.id/?p=460.

Orbaningsih, Dwi. 2010. Penggalian Potensi Pendapatan Asli Daerah di Kota Malang. Jurnal akuntansi indonesia vol. 6, no. 1, februari 2010, 1—12

Rahim, Syamsuri. 2008. Analisis Kemampuan Pendapatan Asli Daerah Dalam Membiayai Belanja Daerah. Jurnal Ichsan Gorontalo. Vol. 3 No. 2, Mei – Juli 2008.

Rahmawati, Luluk Atika dan Bambang Suryono. (2015). Flypaper Effect Dana Alokasi Umum dan Pendapatan Asli Daerah terhadap Belanja Daerah. Jurnal Ilmu dan Riset Akuntansi. Vol.4, No.9: 1-20.

Sugiyono, 2011. Metode Penelitian Kuantitatif dan Kualitatif dan R&D, Alfabeta, Bandung.

Suparmoko, 2002. Ekonomi Publik: Untuk Keuangan dan Pembangunan Daerah. Edisi Pertama, Penerbit Andi, Yogyakarta.

Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah. Lembaran Negara Republik IndonesiaTahun 2004 Nomor 126.

Wati, Masayu Rahma dan Catur Martian Fajar. 2017. Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah Kota Bandung. Jurnal Kajian Akuntansi, Vol 1, (1), 2017, 63-76




DOI: http://dx.doi.org/10.33087/ekonomis.v4i1.131

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: ekonomis.unbari@gmail.com, Phone: 0741-670700


Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.