Anggoro, Anggit Satrio and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2026) Pengaruh Pendapatan Asli Daerah, Belanja Operasi dan Belanja Modal Terhadap Tingkat Kemiskinan Dengan Pendapatan Transfer Pemerintah Pusat Sebagai Variabel Moderasi Pada Kabupaten/Kota Di Sumatera. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The background of this research is the issue of poverty in Indonesia, which remains a crucial topic for research. This is due to the persistently high poverty rate in Indonesia, a developing country. The purpose of this study is to examine the influence of local revenue, operating expenditures, and capital expenditures on poverty levels, with central government transfer revenues as a moderating variable. The research method used is quantitative, utilizing secondary data. The data collected can be obtained through direct access to the DJPK (djpk.kemenkeu.go.id) and BPS (bps.go.id) websites. The data collected consists of the regional budget (APBD) financial report for the 2019-2021 fiscal period and the poverty rate in Sumatra for 2019-2021. From the results of the research conducted, the following conclusions were drawn: local revenue does not affect the poverty level, operational expenditure does not affect the poverty level, capital expenditure affects the poverty level, local revenue does not affect the poverty level with central government transfer income as a moderating variable, operational expenditure affects the poverty level with central government transfer income as a moderating variable, capital expenditure does not affect the poverty level with central government transfer income as a moderating variable.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | capital expenditure, operational expenditure, local revenue, central government transfer revenue, poverty rate |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | ANGGIT SATRIO ANGGORO |
| Date Deposited: | 19 Feb 2026 06:37 |
| Last Modified: | 19 Feb 2026 06:37 |
| URI: | http://eprints.ums.ac.id/id/eprint/142804 |
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