Published: 2026-04-01

Pengaruh Rasio Keuangan Daerah terhadap Alokasi Belanja Modal Pemerintah Provinsi di Pulau Sumatera Tahun 2019-2023

DOI: 10.35870/emt.v10i2.5476

Dona Tasyati Rahmadani, Fimansyah Fimansyah, Sri Hartaty
  • Dona Tasyati Rahmadani: Politeknik Negeri Sriwijaya
  • Fimansyah Fimansyah: Politeknik Negeri Sriwijaya
  • Sri Hartaty: Politeknik Negeri Sriwijaya
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Abstract

The background of this research is based on the condition of capital expenditure allocation management in the provinces of Sumatra Island, which has not yet reached an optimal level. The objective is to analyze the influence of the Regional Financial Ratio on capital expenditure allocation. Effective PAD management is important to reduce dependence on debt and ensure the sustainability of infrastructure financing. Excessive dependence on short-term debt has the potential to create fiscal risks, so efficient financial management is needed to maintain liquidity stability and long-term investment. The type of data used is secondary data in the form of financial reports. The analysis was conducted using a purposive sampling approach and panel data regression using Eviews 12 software. The results of the adjusted R2 analysis with a value of 0.540432 indicate that 54% of the variation in Capital Expenditure Allocation can be explained through the contribution of the Degree of Decentralization Ratio, Regional Financial Efficiency Ratio, and Liquidity Ratio. For future research, it is recommended to include additional independent variables and increase the number of research samples to expand the scope of the empirical analysis.


 

Keywords

Decentralization Degree Ratio; Regional Financial Efficiency Ratio; Liquidity Ratio; Capital Expenditure Allocation

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How to Cite

Rahmadani, D. T., Fimansyah, F., & Hartaty, S. (2026). Pengaruh Rasio Keuangan Daerah terhadap Alokasi Belanja Modal Pemerintah Provinsi di Pulau Sumatera Tahun 2019-2023. Jurnal EMT KITA, 10(2), 1094-1103. https://doi.org/10.35870/emt.v10i2.5476
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 2 (2026)

  • Section: Articles

  • Published: 2026-04-01

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Author Biographies
Dona Tasyati Rahmadani, Politeknik Negeri Sriwijaya
Google Scholar ResearchGate ORCID

Politeknik Negeri Sriwijaya, Kota Palembang, Provinsi Sumatera Selatan, Indonesia.

Fimansyah Fimansyah, Politeknik Negeri Sriwijaya
Google Scholar ResearchGate ORCID

Politeknik Negeri Sriwijaya, Kota Palembang, Provinsi Sumatera Selatan, Indonesia.

Sri Hartaty, Politeknik Negeri Sriwijaya
Google Scholar ResearchGate ORCID

Politeknik Negeri Sriwijaya, Kota Palembang, Provinsi Sumatera Selatan, Indonesia.

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