General Allocation Funds DAU Specific Allocation Fund DAK

44

3. General Allocation Funds DAU

According to Dhikrullah 2014, General Allocation Fund DAU is a fund that is derived from the receipt of State Budget budget allocated to the region in the form of a block grant utilization is left entirely to the area. General Allocation Fund DAU is Block Grant which means that its use be submitted to the area in accordance with the priorities and needs of the region to improve services to the community in the implementation of regional autonomy. DAU is obtained by looking at the General Allocation Funds DAU account in the realized budget reports 2008 to 2013 of the 15 districtscities in the South Sumatera province. LNDAU = The amount of LNDAU

4. Specific Allocation Fund DAK

Special Allocation Fund is a fund of the state budget allocated to certain areas with the purpose to help fund special activities of regional affairs and in accordance with national priorities. DAK is obtained by looking at the Special Allocation Fund DAK account in the realized budget reports 2008 to 2013 of the 15 districtscities in the South Sumatera province. LNDAK = The amount of LNDAK 45

CHAPTER IV RESULT AND ANALYSIS

A. General Description of Research Object

This chapter will discuss the results of the analysis in detail along with the steps of the data analysis. This study aimed to determine the influence of the Original Local Government PAD, General Allocation Fund DAU, and Special Allocation Fund DAK for Local Government Expenditures BD. The research objects are 15 districtscities in South Sumatera Province, for the period of 2008-2013. The Local Governments which are the object in this research is 15 districtscities in South Sumatera Province, as follows: Table 4.1 Name of DistrictsCities in South Sumatera No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Name Banyuasin Empat Lawang Lahat Lubuk Linggau Musi Banyuasin Muara Enim Musi Rawas Ogan Ilir Ogan Komering Ilir Ogan Komering Ulu Ogan Komering Ulu Selatan Ogan Komering Ulu Timur Palembang Pagar Alam Prabumulih

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