DETERMINAN KINERJA KEUANGAN SYARIAH DAERAH PROVINSI SUMATERA UTARA DENGAN BELANJA MODAL SEBAGAI VARIABEL MODERATING
Abstract
This study aims to determine the effect of General Allocation Funds (DAU), Special Allocation Funds (DAK), Regional Taxes, and regional levies on Regional Sharia Financial Performance Efficiency with regional expenditure moderation variables. This research method uses a quantitative method approach with the help of the Eviews program version 9. This research uses secondary data originating from the Budget Realization Report (LRA) and the Regional Revenue and Expenditure Budget Realization Report of the District/City Government of North Sumatra Province. This research was conducted in North Sumatra Province and the time of the research was carried out in stages from October 2021 to August 2022. The results showed that (1) general allocation funds did not have a significant and negative effect on regional sharia finances, (2) regional taxes had an insignificant and negative effect on regional sharia finances, (3) regional levies have no significant and positive effect on regional sharia finances, (4) General Allocation Funds have no significant and positive effect on regional sharia finances through capital expenditure as a moderating variable, (5) special allocation funds have no significant and negative effect on regional sharia finances through capital expenditures, (6) regional taxes do not have a significant and positive effect on regional sharia finances through capital expenditures as a moderating variable, and (7) regional levies have an insignificant and positive effect on regional sharia finances through capital expenditures as a moderating variable.
References
---------------, (2014). Manajemen Keuangan syariah Sektor Publik: Problematika Penerimaan dan Pengeluaran Pemerintah. Salemba Empat.
Ahmad Yani. (2013). Hubungan Keuangan syariah Antara Pemerintah Pusat dan Daerah di Indonesia. Rajawali Pers.
Aniek Juliarin. (2020). Komparasi Penerimaan Pajak Daerah Kota Dan Kabupaten Di Indonesia Setelah Berlakunya Undang-Undang Pajak Daerah Dan Retribusi Daerah. BPPK, 13(2), 1–10.
Armaja, Ridwan Ibrahim, & Aliamin. (2015). Pengaruh Kekayaan Daerah, Dana Perimbangan Dan Belanja Daerah Terhadap Kinerja Keuangan syariah (Studi pada Kabupaten/Kota di Aceh). Jurnal Perspektif Ekonomi Darussalam, 3(2), 168– 181.
Claudia Salindeho. (2016). Influence Ofthe Generalal location fund (Gaf) And special allocation fund (Saf)Against Theregional Expenditure Innorth Sulawesi Province. Jurnal EMBA, 4(3), 705–716.
Daud Vicary Abdulah, & Keon Chee. (2012). Buku Pintar Keuangan syariah Syariah . Zaman.
Desy Mariani, & Suryani. (2018). Pengaruh Kinerja Keuangan syariahterhadap Nilai Perusahaan Dengan Kinerja Sosial Dan Kinerja Lingkungan Sebagai Variabel Moderator. Jurnal Akuntansi Dan Keuangan syariah, 7(1), 59–78.
Elfianto. (2012). Agensy Theory dalam Perspektif Syariah. Universitas Taman Siswa.
Ferdiansyah, Irfan, Dwi Risma Deviyanti, and Salmah Pattisahusiwa. “Pengaruh pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dan dana perimbangan terhadap belanja daerah.” INOVASI 14, no. 1 (May 25, 2018): 44–52. https://doi.org/10.30872/jinv.v14i1.3546.
Febrian Cahyo Pradono, & Basukianto. (2015). Kualitas Laporan Keuangan syariah Pemerintah Daerah: Faktor Yang Mempengaruhi Dan Implikasi Kebijakan (Studi Pada SKPD Pemerintah Provinsi Jawa Tengah). Bisnis Dan Ekonomi (JBE), 22(2), 188–200.
Haekal Yasser, & Tituk Diah Widajantie. (2022). Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Provinsi Jatim. Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(1), 611–619.
Hutagalung, Edward. “Perimbangan Keuangan Antara Pemerintah Pusat Dengan Pemerintah Daerah Dalam Pengelolaan Keuangan Daerah.” Jurnal Ilmu Pemerintahan Widya Praja 42, No. 1 (June 1, 2016): 1–1. Https://Doi.Org/10.33701/Jipwp.V42i1.137.
Nurkhayat, Ahmad, Muhammad Firdaus, And Sri Mulatsih. “Strategi Optimalisasi Pengelolaan Dana Perimbangan Di Indonesia.” Jurnal Manajemen Pembangunan Daerah 10, No. 1 (June 11, 2018). Https://Doi.Org/10.29244/Jurnal_Mpd.V10i1.22705.
P, Rosmaniar P. Rosmaniar. “Analisis Efektivitas Dan Efisiensi Penerimaan Pendapatan Asli Daerah.” Jurnal Administrasi Publik (Public Administration Journal) 2, No. 1 (September 12, 2012): 1–21. Https://Doi.Org/10.31289/Jap.V2i1.944.
