The Effect of Local Original Revenue, General Allocation Funds and Special Allocation Funds on Economic Growth and Capital Expenditure as Intervening Variables in Central Kalimantan Province
DOI:
https://doi.org/10.64137/31080030/IJFEMS-V2I3P101Keywords:
Growth, Islamic Economics, Regional Original Income, General Allocation Funds, Special Allocation Funds, Capital ExpendituresAbstract
This study aims to determine and analyze the effect of local original revenue, general allocation funds, and special allocation funds on economic growth and capital expenditure as intervening variables in Central Kalimantan Province 2019–2024. This study uses a mixture of quantitative and qualitative methods. The population consists of 14 districts/cities and a sample of 84 (14 districts/cities x 6 years). The data used are secondary data from library research techniques, and hypothesis testing uses path analysis techniques. The data is processed with the help of the Statistical Package for Social Science (SPSS) application. The results of this study indicate that local revenue, general allocation funds, and special allocation funds have a positive and significant effect on economic growth in Central Kalimantan. The implementation of sharia principles in the management of DAU will not only support economic growth, but also the welfare of society as a whole. Collaborative efforts between the government, society, and the private sector are needed to achieve this goal.
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