https://www.jurnalprisanicendekia.com/index.php/portofolio/issue/feedJurnal Portofolio : Jurnal Manajemen dan Bisnis2025-08-23T09:35:04+07:00Agtovia Frimayasa, SE., MM.portofoliojurnal@gmail.comOpen Journal Systems<p>Jurnal Portofolio : Jurnal Manajemen dan Bisnis</p>https://www.jurnalprisanicendekia.com/index.php/portofolio/article/view/418Pengaruh Retribusi Daerah dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Kabupaten/Kota di Provinsi Jawa Barat2025-08-21T17:10:52+07:00Maria Yenivadia Suryantisuryantisulmi01@gmail.comImar Halimahsuryantisulmi01@gmail.com<p><em>This study aims to determine and analyze the effect of blood levy and Special Allocation Fund (DAK) on capital expenditure. This study uses a sample of districts / cities in West Java Province contained in the Central Statistics Agency (BPS) in 2019-2023. The sample technique used was purpose sampling, where from 27 districts / cities a sample of 18 districts was obtained for 5 years so that a total of 90 data samples were obtained. The analysis used is panel data regression analysis using a fixed effect model. The results obtained show that simultaneously local retribution and the Special Allocation Fund have a significant effect on capital expenditure. Personally, local retribution and Special Allocation Fund have a positive and significant influence on capital expenditure</em></p>2025-08-23T00:00:00+07:00Copyright (c) 2025 Jurnal Portofolio : Jurnal Manajemen dan Bisnis