The Impact Of Regional Original Revenue, General Allocation Fund, And Revenue Sharing Fund On Regional Expenditure In Regency/City In Central Java Province (2018-2022)
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| Title: | The Impact Of Regional Original Revenue, General Allocation Fund, And Revenue Sharing Fund On Regional Expenditure In Regency/City In Central Java Province (2018-2022) |
|---|---|
| Authors: | Halimah, Putri, Chaniago, Sheren Rahmawati, Mustaruddin, Mustaruddin, Wendy, Wendy |
| Source: | Jurnal Fokus Manajemen; Vol 5 No 2 (2025): May; 215-22 ; 2809-9141 ; 2809-9931 ; 10.37676/jfm.v5i2 |
| Publisher Information: | LPPJPHKI Universitas Dehasen Bengkulu |
| Publication Year: | 2025 |
| Collection: | Universitas Dehasen Bengkulu: Jurnal UNIVED |
| Description: | This study aims to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Revenue Sharing Fund (DBH) on regional expenditure in districts and cities in Central Java Province in the period 2018-2022. Panel data was analyzed using descriptive statistical methods, Chow test, Hausman test, and panel data regression. The results showed that PAD, DAU and DBH had a positive and significant influence on regional expenditure. This finding indicates that regional fiscal independence and general allocations from the central government play an important role in determining the amount of regional expenditure. This study also highlights the importance of optimal PAD management as the main source of revenue to reduce dependence on transfer funds. The implication of this study is the need for local governments to improve efficiency in financial management and optimize the potential of PAD through appropriate policies. This research is expected to provide an in-depth understanding of how PAD, DAU, and DBH affect regional expenditure allocations, as well as provide policy recommendations for more efficient and effective regional financial management. This research is expected to contribute to increasing fiscal independence and accelerating sustainable development in Central Java Province. |
| Document Type: | article in journal/newspaper |
| File Description: | application/pdf |
| Language: | English |
| Relation: | https://jurnal.unived.ac.id/index.php/fokusman/article/view/8317/5820; https://jurnal.unived.ac.id/index.php/fokusman/article/view/8317 |
| DOI: | 10.37676/jfm.v5i2.8317 |
| Availability: | https://jurnal.unived.ac.id/index.php/fokusman/article/view/8317 https://doi.org/10.37676/jfm.v5i2.8317 |
| Rights: | Copyright (c) 2025 Putri Halimah, Sheren Rahmawati Chaniago, Mustaruddin Mustaruddin, Wendy Wendy ; http://creativecommons.org/licenses/by-sa/4.0 |
| Accession Number: | edsbas.4D1C83CD |
| Database: | BASE |
Nájsť tento článok vo Web of Science | FullText | Text: Availability: 0 CustomLinks: – Url: https://jurnal.unived.ac.id/index.php/fokusman/article/view/8317# Name: EDS - BASE (s4221598) Category: fullText Text: View record from BASE – Url: https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=EBSCO&SrcAuth=EBSCO&DestApp=WOS&ServiceName=TransferToWoS&DestLinkType=GeneralSearchSummary&Func=Links&author=Halimah%20P Name: ISI Category: fullText Text: Nájsť tento článok vo Web of Science Icon: https://imagesrvr.epnet.com/ls/20docs.gif MouseOverText: Nájsť tento článok vo Web of Science |
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| Items | – Name: Title Label: Title Group: Ti Data: The Impact Of Regional Original Revenue, General Allocation Fund, And Revenue Sharing Fund On Regional Expenditure In Regency/City In Central Java Province (2018-2022) – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22Halimah%2C+Putri%22">Halimah, Putri</searchLink><br /><searchLink fieldCode="AR" term="%22Chaniago%2C+Sheren+Rahmawati%22">Chaniago, Sheren Rahmawati</searchLink><br /><searchLink fieldCode="AR" term="%22Mustaruddin%2C+Mustaruddin%22">Mustaruddin, Mustaruddin</searchLink><br /><searchLink fieldCode="AR" term="%22Wendy%2C+Wendy%22">Wendy, Wendy</searchLink> – Name: TitleSource Label: Source Group: Src Data: Jurnal Fokus Manajemen; Vol 5 No 2 (2025): May; 215-22 ; 2809-9141 ; 2809-9931 ; 10.37676/jfm.v5i2 – Name: Publisher Label: Publisher Information Group: PubInfo Data: LPPJPHKI Universitas Dehasen Bengkulu – Name: DatePubCY Label: Publication Year Group: Date Data: 2025 – Name: Subset Label: Collection Group: HoldingsInfo Data: Universitas Dehasen Bengkulu: Jurnal UNIVED – Name: Abstract Label: Description Group: Ab Data: This study aims to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Revenue Sharing Fund (DBH) on regional expenditure in districts and cities in Central Java Province in the period 2018-2022. Panel data was analyzed using descriptive statistical methods, Chow test, Hausman test, and panel data regression. The results showed that PAD, DAU and DBH had a positive and significant influence on regional expenditure. This finding indicates that regional fiscal independence and general allocations from the central government play an important role in determining the amount of regional expenditure. This study also highlights the importance of optimal PAD management as the main source of revenue to reduce dependence on transfer funds. The implication of this study is the need for local governments to improve efficiency in financial management and optimize the potential of PAD through appropriate policies. This research is expected to provide an in-depth understanding of how PAD, DAU, and DBH affect regional expenditure allocations, as well as provide policy recommendations for more efficient and effective regional financial management. This research is expected to contribute to increasing fiscal independence and accelerating sustainable development in Central Java Province. – Name: TypeDocument Label: Document Type Group: TypDoc Data: article in journal/newspaper – Name: Format Label: File Description Group: SrcInfo Data: application/pdf – Name: Language Label: Language Group: Lang Data: English – Name: NoteTitleSource Label: Relation Group: SrcInfo Data: https://jurnal.unived.ac.id/index.php/fokusman/article/view/8317/5820; https://jurnal.unived.ac.id/index.php/fokusman/article/view/8317 – Name: DOI Label: DOI Group: ID Data: 10.37676/jfm.v5i2.8317 – Name: URL Label: Availability Group: URL Data: https://jurnal.unived.ac.id/index.php/fokusman/article/view/8317<br />https://doi.org/10.37676/jfm.v5i2.8317 – Name: Copyright Label: Rights Group: Cpyrght Data: Copyright (c) 2025 Putri Halimah, Sheren Rahmawati Chaniago, Mustaruddin Mustaruddin, Wendy Wendy ; http://creativecommons.org/licenses/by-sa/4.0 – Name: AN Label: Accession Number Group: ID Data: edsbas.4D1C83CD |
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