Derajat otonomi fiskal daerah Kabupaten Bangka Barat

Pebri Harto, - and Intiyas Utami, - and Dr. Rulyanti Susi Wardhani, S.E., M.Si., - (2022) Derajat otonomi fiskal daerah Kabupaten Bangka Barat. Owner: Riset & Jurnal Akuntansi, 4 (6). pp. 3804-3814. ISSN 2548 - 9224

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Abstract

This study aims to determine and analyze the Degree of Autonomy/Fiscal Independence in West Bangka Regency and analyze how big the correlation between GRDP and PAD is in West Bangka Regency. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression an alysis. The data used in this research is the Regional Finance data of West Bangka Regency and the GRDP of West Bangka Regency in 2011-2020. The results of the study show that the value of the Degree of Fiscal Autonomy (DOF) of West Bangka Regency in the period 2011 to 2020 with the category " very less” but despite having a relatively small PAD, the GRDP of West Bangka Regency has always experienced growth, especially in the Manufacturing Sector, namely the tin processing industry. Based on the results of the analysis, the correlation value between GRDP and PAD is negative, meaning that the relationship between the two variables is not in the same direction, thus it can be interpreted that although PAD increases, GRDP has decreased. This is due to the fact that GRDP is dominated by the manufacturing sector which has no effect on local revenue. Because the processing sector is controlled by BUMN, namely PT. Timah Tbk

Item Type: Article
Uncontrolled Keywords: Degree of autonomy; fiscal independence; GRDP; PAD; processing industry
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: KARYA TULIS DOSEN
Depositing User: UPT Perpustakaan UBB
Date Deposited: 12 Jun 2023 04:05
Last Modified: 12 Jun 2023 04:05
URI: http://repository.ubb.ac.id/id/eprint/7638

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