Regional Expenditure is Determined by Regional Original Income, General Allocation Fund, and Excess Budget Calculation

Ahmad Tagar Alam; Indra Satriawan; Nurhasanah Nurhasanah; Hadi Winarko; Rita Martini; Sandrin Artha; Dhisya Multhazani Lalambar

doi:10.2991/978-2-38476-396-2_10

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Regional Expenditure is Determined by Regional Original Income, General Allocation Fund, and Excess Budget Calculation

Authors

Ahmad Tagar Alam¹, Indra Satriawan¹, Nurhasanah Nurhasanah¹, Hadi Winarko¹, Rita Martini¹^{, *}, Sandrin Artha¹, Dhisya Multhazani Lalambar¹

¹Sriwijaya State Polytechnic, Palembang, 30139, Indonesia

^*Corresponding author. Email: ritamartini@polsri.ac.id

Corresponding Author

Rita Martini

Available Online 30 April 2025.

DOI: 10.2991/978-2-38476-396-2_10 How to use a DOI?
Keywords: Allocation Funds; Budget; Expenditure; Regional Income
Abstract: Each region has the right to choose how to allocate resources to the regional budget the financing of regional requirements as part of the implementation of decentralisation. The source of the budget received by the local government can come from the original revenue of the region itself or from the balancing fund. This study tries to determine the impact of the contribution of regional original income (ROI), general allocation funds (GAF), the remaining excess of budget calculations on the contribution of regional expenditure of the provincial government throughout Sumatra consisting of 10 provinces from 2018 to 2022. The sample collection technique in this study is saturated sampling, namely 10 provinces in Sumatra. This study uses secondary data with data hypothesis testing tools using Statistical Product and Service Solutions software with version 26. Panel data regression tests are used by the author for analysis. The contribution of ROI and the contribution of GAF, the contribution remaining excess budget calculation has a significant positive influence on the contribution of regional expenditure.
Copyright: © 2025 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the 8th FIRST 2024 International Conference on Global Innovations (FIRST-T3 2024)
Series: Advances in Social Science, Education and Humanities Research
Publication Date: 30 April 2025
ISBN: 978-2-38476-396-2
ISSN: 2352-5398
DOI: 10.2991/978-2-38476-396-2_10 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

ris enw bib

TY  - CONF
AU  - Ahmad Tagar Alam
AU  - Indra Satriawan
AU  - Nurhasanah Nurhasanah
AU  - Hadi Winarko
AU  - Rita Martini
AU  - Sandrin Artha
AU  - Dhisya Multhazani Lalambar
PY  - 2025
DA  - 2025/04/30
TI  - Regional Expenditure is Determined by Regional Original Income, General Allocation Fund, and Excess Budget Calculation
BT  - Proceedings of the 8th FIRST 2024 International Conference on Global Innovations (FIRST-T3 2024)
PB  - Atlantis Press
SP  - 79
EP  - 84
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-396-2_10
DO  - 10.2991/978-2-38476-396-2_10
ID  - Alam2025
ER  -

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