Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia

Research Article

The Effect of Changes in Funds Budget for Results Against the Changes in Capital Expenditure Budget in District / City in Aceh Province

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  • @INPROCEEDINGS{10.4108/eai.12-11-2018.2288820,
        author={Sri  Mulyati and Nur Afni Yunita and Wahyuddin  Wahyuddin and Dy Ilham Satria and Muhammad  Yusra},
        title={The Effect of Changes in Funds Budget for Results Against the Changes in Capital Expenditure Budget in District / City in Aceh Province},
        proceedings={Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia},
        publisher={EAI},
        proceedings_a={ICOFEB},
        year={2019},
        month={10},
        keywords={changes of budget capital expenditure (bm) budget changes of profit sharing funds (dbh)},
        doi={10.4108/eai.12-11-2018.2288820}
    }
    
  • Sri Mulyati
    Nur Afni Yunita
    Wahyuddin Wahyuddin
    Dy Ilham Satria
    Muhammad Yusra
    Year: 2019
    The Effect of Changes in Funds Budget for Results Against the Changes in Capital Expenditure Budget in District / City in Aceh Province
    ICOFEB
    EAI
    DOI: 10.4108/eai.12-11-2018.2288820
Sri Mulyati1,*, Nur Afni Yunita1, Wahyuddin Wahyuddin1, Dy Ilham Satria1, Muhammad Yusra1
  • 1: Lecturer at the Faculty of Economics and Business, University of Malikussaleh, Indonesia
*Contact email: srimulyati@unimal.ac.id

Abstract

This study aims to find out how the effect of changes in revenue sharing budget on changes in capital expenditure in Districts / Municipalities in Aceh Province. The population in this study is financial report of Local Government which obtained from the data expenditure budget in the form of data on revenue-sharing and capital expenditure in 23 District / Municipalities in Aceh from 2014 to 2016 with total population of 69 LKPD. This method using linear regression analysis as a method of data analysis results of this study demonstrate profit sharing funds (PROFIT SHARING FUNDS (DBH)) Budget Changes affect the Capital Expenditure Budget Changes in District/ Municipalities in Aceh.