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This is a Multiple Linear Regression study (also classified as: Observational).

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

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Capital expenditure effectiveness is significantly influenced by village funds, DAU, and DAK.
Village funds negatively impact capital expenditure effectiveness, while DAU and DAK positively contribute.
A multiple linear regression analysis was performed on panel data from 35 districts over four years.
DAK has the most substantial impact on capital expenditures, followed by DAU and village funds.

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Quantitative analysis reveals significant effects of village funds, DAU, and DAK on capital expenditure effectiveness.

Leorisa et al. (2025) studied this question.

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