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All Journal Jurnal Mutiara Ilmu Akuntansi
Anggi Wahyu Puspita
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Economics, Econometrics & Finance

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Determinan Kemandirian Keuangan Daerah Pada Kabupaten/Kota Di Jawa Timur Anggi Wahyu Puspita; Gideon Setyo Budiwitjaksono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1836

Abstract

The objective of this research is to determine the influence of general allocation funds, special allocation funds, and revenue sharing funds on the financial independence of districts/cities in East Java. The research adopts a quantitative approach with secondary data taken from the TKDD Realization Report of districts/cities in East Java from 2018 to 2022, available on the DJPK website. The sampling technique used is purposive sampling, resulting in 29 samples. The analysis employed is multiple linear analysis. The findings of the research indicate that, partially, general allocation funds and special allocation funds have an impact on the financial independence of the region, while revenue sharing funds do not affect the financial independence of the region
Determinan Kemandirian Keuangan Daerah Pada Kabupaten/Kota Di Jawa Timur Anggi Wahyu Puspita; Gideon Setyo Budiwitjaksono
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1836

Abstract

The objective of this research is to determine the influence of general allocation funds, special allocation funds, and revenue sharing funds on the financial independence of districts/cities in East Java. The research adopts a quantitative approach with secondary data taken from the TKDD Realization Report of districts/cities in East Java from 2018 to 2022, available on the DJPK website. The sampling technique used is purposive sampling, resulting in 29 samples. The analysis employed is multiple linear analysis. The findings of the research indicate that, partially, general allocation funds and special allocation funds have an impact on the financial independence of the region, while revenue sharing funds do not affect the financial independence of the region
Co-Authors Budiwitjaksono, Gideon Setyo