The Direct Expenditures: Impact of Local Revenue and Special Allocation Fund

Dewi Anggadini, Sri (2021) The Direct Expenditures: Impact of Local Revenue and Special Allocation Fund. International Journal of Creative Business and Management, 1 (2).

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Abstract

The strengthening of demands for a good financial management and accountability system encourages the government to improve performance in financial management in order to produce good and transparent financial reports. The purpose of this study was to determine the effect of local revenue and Special Allocation Funds on Direct Expenditures for City Government in West Java Province for the 2015-2019 period. The method used is descriptive and verification methods with a quantitative approach. The analysis samples in this research are 5 City Government Financial Reports in West Java Province for 5 periods. The data analysis technique used in this study is the Statistical Package for the Social Sciences (SPSS) using the IBM SPSS Statistics 20 software. The results show that local revenue has a positive effect on Direct Expenditures and Special Allocation Funds have a positive effect on Direct Expenditures in City Government. In West Java Province for the period 2015-2019.

Item Type: Article
Subjects: Jurnal Tercetak
Divisions: Universitas Komputer Indonesia
Depositing User: Muhamad Heru Nuralam
Date Deposited: 06 Jul 2023 05:39
Last Modified: 13 Sep 2023 04:46
URI: http://repository.unikom.ac.id/id/eprint/70271

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