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The Influence of General Allocation Funds and Special Allocation Funds on Asahan District Government Capital Expenditure

Authors
  • Marina Amanda Syafitri Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara, Medan 20155, Indonesia
  • Coki Ahmad Syahwier Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara, Medan 20155, Indonesia
Issue       Vol 8 No 1 (2025): Talenta Conference Series: Local Wisdom, Social, and Arts (LWSA)
Section       Articles
Section      

Copyright (c) 2025 Talenta Conference Series

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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DOI: https://doi.org/10.32734/lwsa.v8i1.2382
Keywords: General Allocation Fund (DAU) and Special Allocation Fund (DAK) Capital Expenditures
Published 2025-02-28

Abstract

The expenditure budget, especially capital expenditure, is considered important because it relates to the continuity of government activities. Capital Expenditure is one part of the regional expenditure which is used in purchasing or procuring tangible fixed assets that have a benefit value of more than twelve months used in infrastructure development and provision of public facilities. Regional Revenue and Capital Expenditures influence each other. The purpose of this study was to determine the General Allocation Fund and the Special Allocation Fund for Capital Expenditures of the Regional Government of Asahan Regency and the method used in determining the sample in this study was the SPSS method. The analytical tool used in this study is multiple linear regression analysis. The results of this study found that the General Allocation Fund and the Special Allocation Fund had a positive effect on the Capital Expenditure of the Regional Government of Asahan Regency.