PENGARUH PENDAPATAN ASLI DAERAH DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL KABUPATEN DAN KOTA DI BAKORWIL 1 MADIUN

Sources of funds for regions consist of Original Regional Income (PAD), Balancing Funds (Profit Sharing Funds, General Allocation Funds and Special Allocation Funds) and Regional Loans, Decentralization and Assistance Tasks. The first three sources will be managed by the Regional Government through the APBD, while the others will be managed by the Central government in collaboration with regional governments. The research objectives of this study are: (1) To determine the effect of local revenue on Regency and City capital expenditure in Bakorwil I Madiun. (2) To determine the effect of general allocation funds on Regency and City capital expenditure in Bakorwil I Madiun. (3) To determine the effect of special allocation funds on Regency and City capital expenditure in Bakorwil I Madiun. (4) To determine the simultaneous influence of local original income, general allocation funds and special allocation funds on Regency and City capital expenditure in Bakorwil I Madiun.
This type of research uses a quantitative approach. Data collection uses secondary data, namely data from the 2018-2022 Madiun Bakorwil I Regency/City APBD data. Data analysis using multiple linear analysis, t test and F test.
The results of the research show (1) There is an influence of local original income on Regency and City capital expenditure in Bakorwil I Madiun. (2) There is an influence of general allocation funds on Regency and City capital expenditure in Bakorwil I Madiun. (3) There is an influence of special allocation funds on Regency and City capital expenditure in Bakorwil I Madiun. (4) There is a simultaneous influence of local original income, general allocation funds and special allocation funds on Regency and City capital expenditure in Bakorwil I Madiun.