PENGARUH PAD, DAU, DAK, DBH DAN SiLPA TERHADAP BELANJA LANGSUNG PADA KABUPATEN/KOTA DI PROVINSI JAWA TIMUR

Abstract

This research aimed to examine the effect of Local-owned Source Revenue, General and Specific Allocation Fund, Revenue Sharing Fund and Financing Surplus on Direct Expenditure of districts/cities in East Java province 2017-2019. While, the research was quantitative. Moreover, the population was 29 districts and 8 cities. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given. The research result concluded that Local-owned Source Revenue had a positive effect on Direct Expenditure. It meant, the higher the Local-owned Source Revenue was, the more independent districts/cities in earning their area. Likewise, the General Allocation Fund had a positive effect on direct expenditure as local governments used funds in order to have equal development between regions. Similarly, the Revenue Sharing Fund had a positive effect on direct expenditure since it was used as local government support in terms of decentralization. In addition, Financing Surplus had a positive effect on direct expenditure as the surplus became a source of internal revenue and could be used to earn current annual activities. On the other hand, Specific Allocation Fund did not affect direct expenditure as it was used for specific needs such as natural disaster and infrastructure.