ANALISIS PENGARUH ALOKASI DANA DESA (ADD), DANA DESA (DD), DAN BAGI HASIL PAJAK DAN RETRIBUSI (BHPR) TERHADAP BELANJA KESEHATAN DENGAN JUMLAH PENDUDUK MISKIN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Desa-Desa di Kabupaten Wonosobo Tahun 2019)

Ma’ruf, Alifa Fauzia and Bawono, Andy Dwi Bayu (2020) ANALISIS PENGARUH ALOKASI DANA DESA (ADD), DANA DESA (DD), DAN BAGI HASIL PAJAK DAN RETRIBUSI (BHPR) TERHADAP BELANJA KESEHATAN DENGAN JUMLAH PENDUDUK MISKIN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Desa-Desa di Kabupaten Wonosobo Tahun 2019). In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 271-284. ISBN 978-602-51174-9-7

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Abstract

This study purposes to determine the influence of Village Allocation Fund (ADD), Village Fund (DD), and Profit Sharing of Tax and Retribution (BHPR) to allocation of health village expenditure in Wonosobo District by using Total Number of Poor People as moderating variable. This research is a development of several previous researches by adding Total Number of Poor People as moderating variable. Population in this study were all villages in Wonosobo District and obtained 227 villages as sample by using purposive sampling method. This study obtained data through Wonosobo District Government website using data from fiscal year 2019 and secondary data from Wonosobo District Social Service by using data in 2018. The results of this research indicate that DD influences the Health Expenditure, whereas ADD and BHPR have not influence Health Expenditure. However, The Number of Poor People has negatively influence as moderating variable to the relationship between ADD and Health Expenditure, but has not influence as moderating variable to the relationship between DD and Health Expenditure and also has not influence as moderating variable to the relationship between BHPR and Health Expenditure. Keywords: Village Fund, Tax and Retribution, Health Expenditure, Poverty.

Item Type: Book Section
Subjects: A. Akuntansi > Perpajakan dan Akuntansi Sektor Publik
Divisions: S1 Akuntansi
Depositing User: Library STIE Widya Wiwaha
Date Deposited: 27 Jan 2020 04:51
Last Modified: 05 Feb 2020 02:10
URI: http://eprint.stieww.ac.id/id/eprint/1109

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