The Effect of Village Funds, General Allocation Funds, and Spesial Allocation Funds on the Effectiviness of Capital Expenditures for Regency / City Infrastructure Development in Central Java

This study aims to analyze the effect of Village Funds, General Allocation Funds (DAU) and Special Allocation Funds (DAK) on the effectiveness of capital expenditure in infrastructure development in districts/cities in Central Java Province during the 20202-2023 period. This study uses a quantitative approach with a multiple linear regression analysis method on panel data consisting of 35 districts/cities for four years. Data were obtained from the APBD Realization Report, Regional Government Financial Reports (LKPD), and the official website of the Directorate General of Fiscal Balance. The results of the classical assumption test show that simultaneously Village Funds, DAU, DAK together affect the effectiveness of Capital Expenditure. While partially Village Funds have a negative effect on the effectiveness of capital expenditure, for DAU and DAK have a significant positive effect on the effectiveness of capital expenditure. The DAK variable has a dominant effect on capital expenditure, followed by DAU and Village Funds.