Pembinaan Akhlak Remaja Melalui Kegiatan Keagamaan (Studi Kasus di Masjid Jami’ Al-Muttaqin, Tambas, Kismoyoso, Ngemplak, Boyolali Tahun 2018)

Abstract The aim of this research is to anayize the influence oflocally generated revenue (PAD), revenue sharing (DBH) special allocation fund (DAK), personnel expenditure, andremaining balance budget (SiLPA) on the capital expenditure in the local government and city district Middle East Java in the period 2015-2016. The population of this research is budgetrealization report all of districts and cities in Middle Java in the period 2015-2016. Research sampling used purposive sampling teachnique and found 32 districts and cities, with 2 years of observation. So, the total sample studied was 60. The collected data was analyzed using classic assumption test and then do hypothesis test. Testing the hypothesis in thes study using multiple regression analysis with t-test, F, and the coefficient of determination. The results indicature that locally generated revenue and personnil expenditure have a don’t significant influence on the capital expenditure. Mean while, revenue sharing, special allocation fund, and remaining balance budged asignificant influence on the capital expenditure. Keywords: capital expenditure, PAD, DBH, DAK, personnal expenditure, SiLP