PENGARUH DANA DESA DAN ALOKASI DANA DESA TERHADAP BELANJA DESA DI PEMERINTAH DESA RANTAU KADAM KECAMATAN KARANG DAPO KABUPATEN MUSI RAWAS UTARA

Authors

  • Aulia Marisa Universitas Musi Rawas
  • Miki Indika Fakultas Ekonomi dan Bisnis, Universitas Musi Rawas
  • Yayuk Marliza Fakultas Ekonomi dan Bisnis, Universitas Musi Rawas

Keywords:

Dana Desa, Alokasi Dana Desa, Belanja Desa.

Abstract

The aim of this study is to see whether village budget and it’s allocation partially and simultaneously affect village expenditure in Rantau Kadam village government, Karang Dapo district North Musi Rawas regency. This is quantitative study through village budget (x1),village budget allocation (x2) and village expenditure (Y). Analyzing data technique of this study is double linear regression and SPSS program. The result of this study showed that village budget gave significant effect toward village expenditure with tcount> ttable namely 13,046 > 2,920 by significant value 0,006 < 0,05 by means Ho was rejected and Ha was accepted. Based on double linear regression(f-test) showed that village budget (X1) and it’s allocation (X2) simultaneously gave the significant effect to village expenditure as the result of F-test, it was obtained Fcount> Ftable namely 216,718>19,00 by significant value is 0,005 < 0,05, thus Ha was accepted and Ho was rejected. Cooficient determination test (R2) showed 0,991 or 99,1 percent which means independent variable consisted of village budget and it’s allocation influenced dependent variable (village expenditure) reached 99,1 percent,while 0,9 percent was influenced by other factors.

Keywords: Village budget, Village budget allocation, Village expenditure.

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Published

2024-02-29

How to Cite

Marisa, A., Miki Indika, & Yayuk Marliza. (2024). PENGARUH DANA DESA DAN ALOKASI DANA DESA TERHADAP BELANJA DESA DI PEMERINTAH DESA RANTAU KADAM KECAMATAN KARANG DAPO KABUPATEN MUSI RAWAS UTARA. Smart Accounting Journal, 12(1), 11–23. Retrieved from http://ejurnal.unmura.org/index.php/smartaccounting/article/view/404

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