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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
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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