Duanti, Aurelia Kamila and Arifin, Atwal (2020) PENGARUH BELANJA FUNGSI PENDIDIKAN, BELANJA KESEJAHTERAAN SOSIAL, BELANJA MODAL, DAN DANA ALOKASI KHUSUS (DAK) TERHADAP PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALs (SDGs) DI BIDANG PENDIDIKAN TAHUN 2018. In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 251-260. ISBN 978-602-51174-9-7
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Abstract
This study aims to analyze the effect of education function expenditure, social welfare expenditure, capital expenditure, and special allocation funds on the achievement of SDGs in education. Samples were collected using a purposive sampling method from 508 samples of districts/cities. This study uses data from realization reports of Local Government Budget and indicator from Human Development Index in districts/cities in Indonesia 2018. Testing using SPSS for Windows Version 22.0. The result shows that spending on the education function has a significant effect while special allocation funds has a negative effect on the achievement of Sustainable Development Goals in education. Further variables social welfare expenditure and variables capital expenditure have not significantly influence the achievement of Sustainable Development Goals in education. Keywords: Education Function Expenditure, Social Welfare Expenditure, Capital Expenditure, Special Allocation Funds, Sustainable Development Goals.
| Item Type: | Book Section |
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| Subjects: | A. Akuntansi > Perpajakan dan Akuntansi Sektor Publik |
| Divisions: | S1 Akuntansi |
| Depositing User: | Library STIE Widya Wiwaha |
| Date Deposited: | 27 Jan 2020 04:48 |
| Last Modified: | 05 Feb 2020 02:10 |
| URI: | http://eprint.stieww.ac.id/id/eprint/1107 |
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