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Abstract:
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This study aims to determine and analyze the effect of income on capital
expenditures, special allocation funds (DAK) on capital expenditures, excess
budget calculation (SiLPA) on capital expenditures, income, special allocation
funds (DAK) and excess budget calculations (SiLPA). to capital expenditures. In
the BLUD UPTD Puskesmas Tanjung, the increase in the implementation of
capital expenditures occurred in the fourth quarter of a budget period, as well as
the Special Allocation Fund (DAK) which experienced an accumulation of
accountability at the end of the year because the implementation of planned
activities could not be carried out due to the many activities that had to be done.
held. When the planned budget is not absorbed optimally, it will add to the
accumulation of the remaining budget calculations at the end of the previous
year's fiscal year.The research was conducted using quantitative research using
secondary data. The population in this study is the financial report of the BLUD
UPTD Tanjung Health Center in 2018-2020. The sample in this study was 36
data, the sampling technique used was purposive sampling technique. The data
analysis technique used SPSS 16.0 program.The results of this study indicate that
1) Income has a significant effect on capital expenditures. 2) The Special
Allocation Fund (DAK) does not have a significant effect on capital expenditures.
3) The Remaining Budget Calculation (SiLPA) has a significant effect on capital
expenditures. 4) Revenue, Special Allocation Fund (DAK) and Budget Calculation
Excess (SiLPA) simultaneously have an effect on capital expenditure. |