PENGARUH PENDAPATAN ASLI DESA, ALOKASI DANA DESA DAN DANA DESA TERHADAP BELANJA DESA (STUDI KASUS SELURUH DESA DIKECAMATAN PUJON KABUPATEN MALANG)

Authors

  • Umi Farida Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Gunarianto Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Khojanah Hasan Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang

Keywords:

Village Original Income, Village Fund Allocation, Village Fund, Village Expenditure

Abstract

This study aims to determine the effect of village original income, village fund allocation and village funds on village expenditure. This research approach is quantitative. The population in this study was the APBDes during 2017-2019 in all villages, namely 10 which were sampled in Pujon District, Malang Regency. The results of hypothesis testing using multiple linear regression analysis provide evidence that the allocation of village funds and village funds has a significant positive effect on village expenditure, while the other independent variables, namely village original income, have no and significant negative effect on village expenditure. Village funds and village fund allocations are the dominant variables that have an effect on village spending.

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Published

2021-03-23

Issue

Section

Articles