ORIGINAL LOCAL GOVERNMENT REVENUE INFLUENCED BY THE NUMBER OF TOURISTS, HOTELS, AND RESTAURANTS IN PROVINCE OF CENTRAL KALIMANTAN

  • Himawan H
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Abstract

This study aims to discover effect of the number of tourists, restaurants, and hotels on original local government revenue in Central Kalimantan. Research data using secondary data from publication of Direktorat Jendral Perimbangan Keuangan.  The population is all of districts and town in Central Kalimantan. Author determines sample using purposive sampling technique. There are 11 sample (10 districts and 1 town) in the last 6 years. Data analyzed using multiple regression. The result show: 1) number of  tourists  has a positive and significant effect on original local government revenue in Central Kalimantan 2) number of  restaurants  has a positive and significant effect on original local government revenue in Central Kalimantan 3) number of  hotels  has a positive and significant effect on original local government revenue in Central Kalimantan 4) number of  tourists, restaurants, and hotels  has a positive and significant effect on original local government revenue in Central Kalimantan.

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APA

Himawan, H. S. (2022). ORIGINAL LOCAL GOVERNMENT REVENUE INFLUENCED BY THE NUMBER OF TOURISTS, HOTELS, AND RESTAURANTS IN PROVINCE OF CENTRAL KALIMANTAN. BALANCE: JOURNAL OF ISLAMIC ACCOUNTING, 3(1), 39–56. https://doi.org/10.21274/balance.v3i1.5650

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