Pengelolaan Dana Alokasi Umum (DAU), Alokasi Khusus (DAK), dan Dana Bagi Hasil Pajak (DBHP) di Provinsi Sumatra Utara

Authors

  • Pastriono Leonarda Malau Universitas Negeri Medan
  • Dwi Verasuna Manik Universitas Negeri Medan
  • Winda Sartika Lumban Tobing Universitas Negeri Medan
  • Walda Ronia Pulungan Universitas Negeri Medan

DOI:

https://doi.org/10.54951/sintama.v3i3.678

Keywords:

Poverty level, General Allocation Funds, Income

Abstract

The purpose of this study is to analyze the effect of General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing on Poverty in North Sumatra Province. The analysis used in this study is panel data analysis, with panel data of 33 districts/cities in 2014-2020 obtained from BPS North Sumatra. The results obtained from this research are: General Allocation Fund has a negative effect on Poverty in North Sumatra Province; Special Allocation Fund has a negative effect on Poverty in North Sumatra Province; Tax Revenue Sharing has a positive effect on Poverty in North Sumatra Province. General Allocation Fund, Special Allocation Fund, and Tax Revenue Sharing have a significant effect on GRDPHB of North Sumatra Province with a determination coefficient of 99.54 percent. The dominant variable influencing Poverty in North Sumatra Province is the General Allocation Fund.

References

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Published

2023-09-30

How to Cite

Malau, P. L. ., Manik, D. V. ., Tobing, W. S. L. ., & Pulungan, W. . R. . (2023). Pengelolaan Dana Alokasi Umum (DAU), Alokasi Khusus (DAK), dan Dana Bagi Hasil Pajak (DBHP) di Provinsi Sumatra Utara. Jurnal Sistem Informasi, Akuntansi Dan Manajemen, 3(3), 421-431. https://doi.org/10.54951/sintama.v3i3.678

Issue

Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)

Section

Articles

License

Copyright (c) 2023 Pastriono Leonarda Malau, Dwi Verasuna Manik, Winda Sartika Lumban Tobing, Walda Ronia Pulungan

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.