PENGARUH PENDAPATAN ASLI DESA, DANA DESA, ALOKASI DANA DESA DAN BAGI HASIL PAJAK DAN RETRIBUSI TERHADAP BELANJA DESA BIDANG PEMBERDAYAAN MASYARAKAT (Studi Kasus pada Desa di Kecamatan Gekbrong Kabupaten Cianjur dalam rangka menuju Desa yang Mandiri)

Irmaya, Mia (2018) PENGARUH PENDAPATAN ASLI DESA, DANA DESA, ALOKASI DANA DESA DAN BAGI HASIL PAJAK DAN RETRIBUSI TERHADAP BELANJA DESA BIDANG PEMBERDAYAAN MASYARAKAT (Studi Kasus pada Desa di Kecamatan Gekbrong Kabupaten Cianjur dalam rangka menuju Desa yang Mandiri). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Mia Irmaya (1430611140) Muhammadiyah University of Sukabumi. The influence of Village Original Income, Village Fund, Village Fund Allocation and Profit Sharing of Taxes and Retribution on Village Expenditure on Community Empowerment. Case Study in the Village of Gekbrong Sub-district of Cianjur Regency in order to go to Independent Village. (Adviser Gatot Wahyu Nugroho, Drs., Ak., M.Ak., CA and Dr. Sakti Alamsyah, M.Pd). This study aims to know the influence of village original income, village fund, the allocation of village fund and the sharing of taxes and retribution on village expenditure on community empowerment. Village Expenditure on community empowerment constitutes all expenditures from village accounts that are the responsibility of the Village to defray all training activities and increase the capacity of community. The variables used in this research are the original income of the village, the village fund, the allocation of village fund, the sharing of taxes and retribution, and the village expenditure on community empowerment. The Samples in this research is six villages located in Gekbrong Sub-district of Cianjur Regency by using approach of financial statement analysis. The result of partial correlation research of kendall tau (τ) shows that the original income of the village has no significant effect on the village expenditure on community empowerment, the Village Fund has a significant effect on the village expenditure on community empowerment, the allocation of village fund has no significant effect on village expenditure on community empowerment and profit sharing taxes and retribution have no effect on village spending on community empowerment. While the result of testing of walls coefficient W simultaneously shows that the original income of Village, Village Fund, allocation of Village fund and sharing of taxes and retribution together have significant influence to Village Expenditure of Community Empowerment, with chi-square value count> chi-square table = 42.667> 9.488. And the results of W walls coefficient indicate that the value of Kendalls W is 0.889 which means that the original income of the village, the Village Fund, the allocation of village funds and the tax revenue and retribution can explain the variables of Village Expenditure of Community Empowerment by 88.9%, with the remaining 11, 1% described by other factors not investigated in this research.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Village Original Income, Village Fund, Village Fund Allocation, Profit Sharing of Taxes and Retribution, and Village Expenditure on Community Empowerment
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 30 Nov 2018 07:19
Last Modified: 30 Nov 2018 07:19
URI: http://eprints.ummi.ac.id/id/eprint/607

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