Special Allocation Funds (Dak) & Regional Original Income (Pad): How to Manage and Economic Growth in Bandung Regency

##plugins.themes.academic_pro.article.main##

Ricky Agusiady

Abstract

Over time, regional development plans have experienced several problems and obstacles, which are in fact very contrary to the objectives of regional autonomy being proclaimed by the central government, which among others have the aim of creating independence, delegation of authority, exploring the potential of regional government resources so that they are well established. financially. However, not all local governments are financially secure. Seeing several phenomena shows that the financial performance of each local government is different. This can be seen from the increase in regional original income but not followed by an increase in regional spending. This study uses a descriptive study method with a quantitative approach and data triangulation analysis, the results of the study explain that, certain regional financial management can be reflected in the Regional Revenue and Expenditure Budget (APBD) owned by each region, so that it can be used as an instrument to create regulations for regional development. local government. Increasing the allocation of capital expenditure in the form of fixed assets which includes infrastructure, equipment, facilities and infrastructure is very important to increase economic productivity because the higher the capital expenditure, the higher the productivity of the economy. Therefore, the existence of regional autonomy is very influential on the economic growth of a region because it gives freedom to local governments to make their own financial plans and make strategic policies that can affect the progress of the region.

##plugins.themes.academic_pro.article.details##

How to Cite
Agusiady, R. (2021). Special Allocation Funds (Dak) & Regional Original Income (Pad): How to Manage and Economic Growth in Bandung Regency. Enrichment : Journal of Management, 12(1), 534-541. Retrieved from https://enrichment.iocspublisher.org/index.php/enrichment/article/view/263

References

Adur, v. R., apriyanto, g., & sutriswanto, s. (2019). Impact of pure regional income (pad), general allocation funds (dau) and special allocation funds (dak) toward capital expenditures and its impact on economic growth (case study of local government in malang area). International journal of academic research and development, 4(6), 10-19.
Andrian, y., & samekto, a. (2017). Pengaruh pendapatan asli daerah (pad), dana alokasi umum (dau), dan dana alokasi khusus (dak) terhadap alokasi belanja modal pada kabupaten/kota di pulau jawa. Jurnal telaah dan riset akuntansi, 10(2), 139-152.
Atmadja, a. T. (2013). Pergulatan metodologi dan penelitian kualitatif dalam ranah ilmu akuntansi. Jurnal akuntansi profesi, 3(2).
Azhari, t. M. A. R., sumaryana, a., sumadinata, r. W. S., & deliarnoor, n. A. (2021). The effects of locally-generated revenue (lgr) and revenue sharing funds (rsf) on regional minimum wages to promote human development index (hdi) in banten province. International journal of entrepreneurship, 25, 1-11.
Dadi, d. (2014). Peran wanita dalam perspektif sosio-demografis pada masyarakat adat kuta di kecamatan tambaksari, kabupaten ciamis, jawa barat. Literasi: indonesian journal of humanities, 2(1), 49-57.
Jannah, r., wahono, b., & salim, m. A. (2017). Pengaruh pendapatan asli daerah (pad), dana alokasi umum (dau), dana alokasi khusus (dak), dan dana bagi hasil (dbh) terhadap pengalokasian belanja modal (studi kasus pemerintahan kabupaten gresik periode 2009–2015). Jurnal warta ekonomi, 6(01).
Kuntari, y., chariri, a., & prabowo, t. J. W. (2019). Capital expenditure of local governments. Academy of accounting and financial studies journal, 23(1), 1-13.
Muda, i., & ridha, h. (2018). Effect of revenue and general allocation fund of capital expenditures in the economic growth as moderator variable (case in indonesia). Academic journal of economic studies, 4(1), 29-39.
Nulhaqim, s. A., & sulastri, s. (2019). Analisis faktor eksternal dan faktor internal organisasi pelayanan sosial relawan muda riau. Jispo jurnal ilmu sosial dan ilmu politik, 9(1), 155-170.
Nurhaniza, i., apriyanty, t., & nababan, d. (2020). The effect of original local government revenue and special allocation funds on capital expenditure of bandung city in 2008-2018. Palarch's journal of archaeology of egypt/egyptology, 17(5), 1008-1023.
Ohy, m. A., bogar, w., & mandagi, m. (2021). The effect of regional original income and general allocation funds on regional expenditures on south bolaang mongondow regency. Technium soc. Sci. J., 21, 39.
Prawiraw, r., maulida, h., & achmad, w. (2021). Narrating the implementation of social welfare community program. Review of international geographical education online, 11(5), 228-235.
Putri, z. E. (2015). Analisis pengaruh pendapatan asli daerah (pad), dana alokasi uumum (dau) dan inflasi terhadap pertumbuhan ekonomi di kabupaten/kota propinsi jawa tengah. Esensi: jurnal bisnis dan manajemen, 5(2).
Rini, w. S., ruwanti, g., & ernawati, s. (2018). Capital expenditure determinants with economic growth as a moderator in regency and municipal government in south kalimantan. International journal of accounting, finance, and economics, 1(1), 7-17.
Safitri, i., hasibuan, b. K., & silalahi, a. S. (2021). The effect of regional original income, general allocation funds, specific allocation funds, and fund for the results of the district capital expenditure allocation and north sumatra province city, 2010-2019. Journal of management analytical and solution, 2(2).
Samosir, d. (2020). Analysis of management transfer funds in katingan district. Kne social sciences, 996-1004.
Saraswati, d. (2018). Pengaruh pendapatan asli daerah, belanja modal terhadap pertumbuhan ekonomi dan dana perimbangan sebagai pemoderasi di kabupaten/kota sumatera utara. Jurnal akuntansi bisnis dan publik, 8(2), 54-68.
Septiani, e. D., & arifin, a. (2020). Pengaruh pendapatan asli daerah (pad), dana alokasi khusus (dak), dana alokasi umum (dau), belanja modal dan tenaga kerja terhadap pertumbuhan ekonomi (studi kasus pada kabupaten/kota se-jawa tahun 2017-2018) (doctoral dissertation, universitas muhammadiyah surakarta).
Sidiq, r. S. S., jalil, a., & achmad, r. W. W. (2021). Virtual world solidarity: how social solidarity is built on the crowdfunding platform kitabisa. Com. Webology, 18(1), 192-202.
Siregar, e. A. (2019). Pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap indeks pembangunan manusia di kabupaten dan kota provinsi sumatera utara. Accumulated journal (accounting and management research edition), 1(2), 160-170.
Sugiarto, e. (2017). Menyusun proposal penelitian kualitatif: skripsi dan tesis: suaka media. Diandra kreatif.
Sugiyono. (2007). Statistika untuk penelitian. Bandung: alfabeta.
Sugiyono. (2015). Sampel penelitian. Bandung: alfabeta.
Sukoharsono, e. G. (2006). Alternatif riset kualitatif sains akuntansi: biografi, phenomenologi, grounded theory, critical ethnografi dan case study. Dipublikasikan di analisa makro dan mikro: jembatan kebijakan ekonomi indonesia. Editor: khusnur ashar, gugus irianto dan nanang suryadi. Hal, 230-245.
Williantara, g. F., & budiasih, i. G. A. N. (2016). Pengaruh pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dan dana bagi hasil pada indeks pembangunan manusia. E-jurnal akuntansi, 16(3), 2044-2070.