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

Sri Mulyati; Nur Yunita; Wahyuddin Wahyuddin; Dy Satria; Muhammad Yusra

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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Cite: BibTeX Plain Text

@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.

Keywords: changes of budget capital expenditure (bm) budget changes of profit sharing funds (dbh)

Published: 2019-10-25
Publisher: EAI

: http://dx.doi.org/10.4108/eai.12-11-2018.2288820