Wisnugraha, Dhimas Amitis (2019) PENGARUH BELANJA MODAL DAN ALOKASI DANA DESA TERHADAP KINERJA KEUANGAN DESA (Studi di 3 Kecamatan, Kabupaten Sleman). Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.
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Abstract
This study aims to analyze the effect of capital expenditure and village
fund allocation on village financial performance measured using 5 ratios, namely
efficiency ratio, harmony ratio, growth ratio, and independence ratio. The
dependent variable in this study is financial performance, while the independent
variable is capital expenditure and village fund allocation.
This study uses secondary data sources, namely in the form of village
income and expenditure budget reports (APBDes) from 2014-2018. The number
of villages studied were 8 villages spread over 3 sub-districts, namely Kalasan,
Berbah, and Ngemplak sub-districts. This study uses multiple linear regression
analysis.
The results of this study state that capital expenditure and village fund
allocation both simultaneously (together) and partially both influence the village
financial performance measured using 5 ratios.
Keywords: capital expenditure, village fund allocation, financial performance.
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ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh belanja modal dan
alokasi dana desa terhadap kinerja keuangan desa yang diukur menggunakan 5
rasio, yaitu rasio efisiensi, rasio keserasian, rasio pertumbuhan, dan rasio
kemandirian. Variabel dependen dalam penelitian ini adalah kinerja keuangan,
sedangkan variabel independennya adalah belanja modal dan alokasi dana desa.
Penelitian ini menggunakan sumber data sekunder yaitu berupa laporan
anggaran pendapatan dan belanja desa (APBDes) dari tahun 2014-2018. Jumlah
desa yang diteliti ada 8 desa yang tersebar di 3 kecamatan, yaitu kecamatan
Kalasan, Berbah, dan Ngemplak. Penelitian ini menggunakan analisis regresi
linear berganda.
Hasil penelitian ini menyatakan bahwa belanja modal dan alokasi dana
desa baik secara simultan (bersama-sama) maupun parsial sama-sama
berpengaruh terhadap kinerja keuangan desa yang diukur menggunakan 5 rasio.
Kata Kunci : belanja modal, alokasi dana desa, kinerja keuangan
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > H Social Sciences (General) |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 29 Jul 2019 06:41 |
| Last Modified: | 29 Jul 2019 06:41 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/20585 |
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