- 6281260272238
- alam.amiki@gmail.com
- Mon - Sat: 08:00 - 15:00
_
Articles
Articles
The Effect of Capital Expenditure, Personnel Expenditure, and General Allocation Fund on Regional Financial Independence In Jambi Province
Rian Anggara Putra, Haryadi Haryadi, Putri Intan Suri
View Author Affiliations
- Rian Anggara Putra: Universitas Jambi, Indonesia
- Haryadi Haryadi: Universitas Jambi, Indonesia
- Putri Intan Suri: Universitas Jambi, Indonesia
Share Article:
Abstract
This study aims to analyze the effect of Capital Expenditure, Personnel Expenditure, and the General Allocation Fund (DAU) on Regional Financial Independence in Jambi Province during the period 2007–2025. The study employed secondary data obtained from the Central Bureau of Statistics (BPS) of Jambi Province and the Directorate General of Fiscal Balance (DJPK). Using 19 annual observations, the data were analyzed through multiple linear regression with SPSS version 25. The results show that Capital Expenditure and Personnel Expenditure have a positive and significant effect on Regional Financial Independence, whereas the General Allocation Fund has a negative and significant effect. Simultaneously, the three independent variables significantly affect Regional Financial Independence. The coefficient of determination (R²) was 0.471, indicating that 47.1% of the variation in Regional Financial Independence can be explained by the independent variables. These findings imply that productive expenditure management can strengthen regional financial independence, while excessive dependence on transfer funds tends to weaken fiscal independence.
Keywords
Author Biographies
Rian Anggara Putra
Universitas Jambi
Local Finance Program, Faculty of Economics and Business, Universitas Jambi, Jambi City, Jambi Province, Indonesia.
Haryadi Haryadi
Universitas Jambi
Local Finance Program, Faculty of Economics and Business, Universitas Jambi, Jambi City, Jambi Province, Indonesia.
Putri Intan Suri
Universitas Jambi
Local Finance Program, Faculty of Economics and Business, Universitas Jambi, Jambi City, Jambi Province, Indonesia.
Article Identifiers
- Article Title: The Effect of Capital Expenditure, Personnel Expenditure, and General Allocation Fund on Regional Financial Independence In Jambi Province
- DOI: 10.59431/ijer.v6i2.870
- Publication Date: 2026-06-28
- Journal: Indonesian Journal Economic Review (IJER)
- Volume: 6
- Issue: 2
- Pages: 914-920
References
-
Andriana, A. (2020). Pengaruh pendapatan asli daerah dan belanja daerah terhadap kemandirian keuangan daerah. Jurnal Ekonomi dan Keuangan Daerah, 5(2), 112–124.
-
Badan Pusat Statistik Provinsi Jambi. (2020). Provinsi Jambi dalam angka 2020. Badan Pusat Statistik Provinsi Jambi.
-
Badan Pusat Statistik Provinsi Jambi. (2021). Statistik keuangan daerah Provinsi Jambi 2021. Badan Pusat Statistik Provinsi Jambi.
-
Badan Pusat Statistik Provinsi Jambi. (2022). Statistik keuangan daerah Provinsi Jambi 2022. Badan Pusat Statistik Provinsi Jambi.
-
Badan Pusat Statistik Provinsi Jambi. (2023). Statistik keuangan pemerintah daerah Provinsi Jambi 2023. Badan Pusat Statistik Provinsi Jambi.
-
Badan Pusat Statistik Provinsi Jambi. (2024). Statistik keuangan pemerintah daerah Provinsi Jambi 2024. Badan Pusat Statistik Provinsi Jambi.
-
Firmanda, R. A., Hodijah, S., & Amzar, Y. V. (2024). Determinan kemandirian keuangan daerah kabupaten/kota di Provinsi Jambi. e-Journal Perdagangan Industri dan Moneter, 12(1). https://doi.org/10.22437/pim.v12i1.35878.
-
Halim, A. (2008). Akuntansi keuangan daerah (4th ed.). Salemba Empat.
-
Halim, A. (2012). Akuntansi sektor publik: Akuntansi keuangan daerah. Salemba Empat.
-
Ishak, J. F., Sari, Y. P., Dwitayanti, Y., & Mauluddi, H. A. (2021). The determinants factors of capital expenditure. Ilomata International Journal of Tax and Accounting, 2(2), 158–165. https://doi.org/10.52728/ijtc.v2i2.224.
-
Mahmudi. (2019). Analisis laporan keuangan pemerintah daerah (4th ed.). UPP STIM YKPN.
-
Mardiasmo. (2018). Akuntansi sektor publik. Andi.
-
Rianto, & Heryanto. (2023). Pengaruh capital expenditure, special allocation fund, general allocation fund, dan level of regional financial independence. AKRUAL: Jurnal Akuntansi dan Keuangan, 5(1). https://doi.org/10.34005/akrual.v5i1.3065.
-
Sulangi, P. G., Anwar, C., & Ulupui, I. G. K. A. (2022). The effect of general allocation funds, economic growth, and area on the level of financial independence of the provincial government regions in Indonesia. Jurnal Akuntansi, Perpajakan dan Auditing, 3(2). https://doi.org/10.21009/japa.0302.05.
-
Tuwaidan, G. K., Masinambow, V. A. J., & Kawung, G. M. V. (2024). The influence of regional own-source revenue, general allocation funds, special allocation funds, and capital expenditure on regional financial independence through economic growth in North Sulawesi Province. Jurnal Indonesia Sosial Sains, 5(12). https://doi.org/10.59141/jiss.v5i12.1525.
-
Zevaya, F., Junaidi, J., Siga, M., Suri, P. I., Parmadi, P., & Kaya, R. M. (2025). Implementing vertical fiscal policy in Jambi: Strategic planning and sustainable development for regencies and cities. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 9(1), 131–146. https://doi.org/10.36574/jpp.v9i1.640.
Issue Information
Article Details
| Volume: | 6 |
| Issue: | 2 |
| Year: | 2026 |
| Published: | 2026-06-28 |
| Pages: | 914-920 |
| Section: | Articles |
Additional Information
How to Cite
Putra, R. A., Haryadi, H., & Suri, P. I. . (2026). The Effect of Capital Expenditure, Personnel Expenditure, and General Allocation Fund on Regional Financial Independence In Jambi Province. Indonesian Journal Economic Review (IJER), 6(2), 914-920. https://doi.org/10.59431/ijer.v6i2.870
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons License.
Find This Article
Track citations and research impact
Dimensions
Scientific Connections
Scite
Citation Insights
Google Scholar
Find Articles
ResearchGate
Research Network
Semantic Scholar
Insights & Analytics
Connected Papers
Research Visualization
Crossref
DOI & Metadata
Garuda
Indonesian Journals
Scilit
Scientific Publications
BASE
Open Access Search
Zenodo
Open Repository
Unpaywall
Open Access Finder
OpenCitations
Citation Database
Click to explore metrics and citations
Our News & Similar Articles
Similar Articles
You may also start an advanced similarity search for this article.