Pengaruh Pendapatan Asli Daerah ( PAD ) dan Dana Alokasi Khusus ( DAK ) Terhadap Belanja Modal di Kabupaten/Kota Sumatera Selatan
DOI:
https://doi.org/10.35870/jemsi.v12i5.6921Keywords:
Regional Original Revenue (PAD), Special Allocation Funds (DAK), Capital ExpenditureAbstract
This study aims to analyze the effect of Regional Original Revenue (PAD) and Special Allocation Funds (DAK) on Capital Expenditure in regencies and cities within South Sumatra Province. Capital Expenditure is a key indicator in measuring regional government performance in infrastructure development and public service delivery. The main sources of funding for Capital Expenditure come from PAD and central government transfers such as DAK. This research employs a quantitative approach using secondary data obtained from the budget realization reports (APBD) of regencies/cities in South Sumatra for the period 2022–2023. The analysis method used is multiple linear regression to determine the extent to which PAD and DAK affect Capital Expenditure. The results show that partially, PAD has a significant positive effect on Capital Expenditure. Likewise, DAK also has a significant positive effect on Capital Expenditure. Simultaneously, PAD and DAK have a significant influence on Capital Expenditure in the regencies/cities of South Sumatra Province. These findings indicate that increasing regional fiscal capacity through PAD and optimizing the use of DAK can strengthen regional development financing.
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