https://ejournal.utmj.ac.id/index.php/akuntansi <p><strong>Jurnal Akuntasi : </strong>diterbitkan oleh Universitas Teknologi Muhammadiyah Jakarta (STIEMJ) yang saat ini sudah berubah bentuk sesuai Keputusan Menteri Pendidikan, Kebudayaan, Riset, dan Teknologi Nomor 925/E/0/2022 tentang Izin Perubahan Bentuk Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta di Jakarta menjadi Universitas Teknologi Muhammadiyah Jakarta. <strong>Jurnal Akuntasi</strong><strong> </strong>merupakan jurnal yang menerbitkan hasil penelitian mengenai Akuntansi, Keuangan, Perpajakan, dan Pasar modal. Diterbitkan secara berkala dua kali setahun. Setiap artikel yang diterbitkan di <strong>Jurnal Akuntasi</strong> melalui proses penilaian oleh <em>peer reviewer</em>. Naskah dapat ditulis dalam bahasa Indonesia atau bahasa Inggris.</p> <p><strong>Jurnal Akuntasi : </strong>saat ini terakreditasi <strong>sinta 4 </strong>Kementrian Riset, Teknologi, dan Pendidikan Tinggi Republik Indonesia berdasarkan <strong>No. SK : B/1796/E5.2/KI.02.00/2020 Tanggal 30-12-2020. </strong></p> Universitas Teknologi Muhammadiyah Jakarta en-US JURNAL AKUNTANSI 2301-4075 <p>License Terms</p> https://ejournal.utmj.ac.id/index.php/akuntansi/article/view/859 <p> </p> <p><em>ABSTRACT</em></p> <p><em>Financial performance assessments are used to measure plan achievement, both on an individual and organizational scale. This allows determining whether decision making was carried out fairly and rationally. Budgets are important tools for determining, allocating, and stabilizing government resources, planning, monitoring operations, and assessing organizational performance. In this research, quantitative descriptions are used. Through analysis, this research looks at how all independent variables have an impact on the dependent variable. Secondary data created by other parties is used as a data source. East Java regional government website,www.djpk.depkeu.go.id , provides secondary data for the 2020–2022 APBD realization report containing data on the capital expenditure budget and PAD. The results of the research show that the financial performance of regional governments simultaneously affects capital expenditure and local original income; However, capital expenditure does not affect regional government financial performance, and local revenue greatly influences regional government financial performance.</em></p> <p><strong><em>Keywords:</em></strong> <em>Financial Performance, Capital Expenditure, Local Revenue</em></p> <p><br /><br /></p> Reni Dwi Apriani Supami Wahyu Setiyowati Mochamad Fariz Irianto Copyright (c) 2024 Reni Dwi Apriani, Supami Wahyu Setiyowati, Mochamad Fariz Irianto https://creativecommons.org/licenses/by-nc/4.0 2024-04-30 2024-04-30 13 1 1 12 10.37932/ja.v13i1.859