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ANALISIS FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH), DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH (BD) KABUPATEN/KOTA DI JAWA BARAT
This study aims to analyze the phenomenon of flypaper effect on the General Allocation Fund (DAU), Special Allocation Fund (DAK), DBH, and revenue (PAD) of the shopping area (BD) districts/cities in West Java. This research is quantitative and population in this study were 26 districts/cities in West Java by using saturated sample and census methods. The results of the study and analysis of the data show that the DAU, DBH, and PAD partially positive influence on local shopping and partially DAK does not have a positive influence on the shopping area. Under the influence of DAU, DAK, and DBH simultaneously to shopping area greater than the influence of the PAD to the shopping area, it can be stated that there has been a phenomenon of flypaper effect on shopping district/cities in West Java. This shows that the local goverment districts/cities in West Java is still dependent on transfer funds from the central goverment.
ANALISIS FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH), DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH (BD) KABUPATEN/KOTA DI JAWA BARAT
This study aims to analyze the phenomenon of flypaper effect on the General Allocation Fund (DAU), Special Allocation Fund (DAK), DBH, and revenue (PAD) of the shopping area (BD) districts/cities in West Java. This research is quantitative and population in this study were 26 districts/cities in West Java by using saturated sample and census methods. The results of the study and analysis of the data show that the DAU, DBH, and PAD partially positive influence on local shopping and partially DAK does not have a positive influence on the shopping area. Under the influence of DAU, DAK, and DBH simultaneously to shopping area greater than the influence of the PAD to the shopping area, it can be stated that there has been a phenomenon of flypaper effect on shopping district/cities in West Java. This shows that the local goverment districts/cities in West Java is still dependent on transfer funds from the central goverment.
ANALISIS FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH), DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH (BD) KABUPATEN/KOTA DI JAWA BARAT
Nurdini, Rini (Autor:in) / Wiratno, Adi (Autor:in) / Farida, Yusriati Nur (Autor:in)
01.03.2015
JAKA (Jurnal Akuntansi dan Keuangan) : Research, Invent, Solve and Share; Vol 2 No 1 (2015): JAKA (Jurnal Akuntansi dan Keuangan): Research, Invent, Solve and Share; 80-94 ; 2356-2706
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
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