scholarly journals FACTORS AFFECTING CAPITAL EXPENDITURES AND COMMUNITY WELFARE IN KALIMANTAN

2021 ◽  
Vol 8 (2) ◽  
pp. 78
Author(s):  
Helma Malini
Keyword(s):  
Capital Expenditure ◽  
Profit Sharing ◽  
Capital Expenditures ◽  
Decentralized Systems ◽  
Factors Affecting ◽  
Purposive Sampling

From centralized to decentralized systems provides new hope for most provinces in Indonesia. With government decentralization, it means that management authority will be distributed from the center to the regions. This study aims to examine and prove whether Locally-Generated Revenue (Pendapatan Asli Daerah–PAD), Special Allocation Fund (Dana Alokasi Khusus-DAK), General Allocation Fund (Dana Alokasi Umum-DAU), Profit-Sharing Fund (Distribusi Bagi Hasil–DBH) affect capital expenditure and community welfare in Kalimantan. The population in this study are districts and cities in Kalimantan, consisting of 47 districts and 9 cities. The method used to determine the sample is purposive sampling, which selects samples with certain criteria. From a population of 56, this study examines a sample of 49 observations (42 districts and 7 cities). The results show that PAD, DAK, DAU, and DBH positively impact capital expenditure in Kalimantan. However, capital expenditure has no effect on community welfare in Kalimantan.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Nusa Tenggara Timur)

Analisis ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 48-67
Author(s):  
Ardiani Ika Sulistyawati ◽  
Nugrah Septiyani Purwanti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Profit Sharing ◽  
Provincial Government ◽  
Coefficient Of Determination ◽  
Capital Expenditures ◽  
Government Budget ◽  
City Governments

This study aims to analyze the influence of the variables of Local Own Revenue, General Allocation Funds, Special Allocation Funds, Profit Sharing Funds and Employee Expenditures on Capital Expenditures at Regency / City Governments in East Nusa Tenggara Province 2015-2018 partially and simultaneously. The population in this study were 22 regencies / municipalities in East Nusa Tenggara Province during the 2015-2018 period. This study uses secondary data in the form of the East Nusa Tenggara Provincial Government Budget Realization Report. Hypothesis testing in this study using multiple linear regression with t test, F test and coefficient of determination. The data that has been collected is analyzed first with a classical assumption test before testing the hypothesis. The results of the study partially show that the variables of Local Own Revenue and Special Allocation Funds have a significant effect on Capital Expenditures, while the variables of General Allocation Funds, Profit Sharing Funds and Employee Expenditures have no significant effect on Capital Expenditures. The results of the research simultaneously show that the variables of Local Own Revenue, General Allocation Fund, Special Allocation Fund, Profit Sharing Fund and Employee Expenditure have an effect on capital expenditure.

scholarly journals Sisa Lebih Pembiayaan Anggaran Sebagai Pemoderasi Antara Dana Perimbangan, Dana Bagi Hasil, dan Pajak Daerah Terhadap Belanja Modal

2021 ◽  
Vol 13 (2) ◽  
pp. 316-331
Author(s):  
Dirvi Surya Abbas ◽  
Savira Yenita Sari ◽  
Mohamad Zulman Hakim ◽  
Hesty Erviani Zulaecha ◽  
Dewi Rachmania
Keyword(s):  
Capital Expenditure ◽  
Secondary Data ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Observation Time ◽  
Capital Expenditures ◽  
Insignificant Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Relationship

Abstract This research aims to determine the effect of compensation funds, revenue-sharing funds and local taxes on capital expenditures in districts or cities in the province of Banten. Observation time in this research is for six years, namely 2015 to 2020. The object of observation in this study is all districts or cities in Banten Province. The sampling technique used is intentional (purposive) sampling. This study uses secondary data obtained from the Realization Report of the Regional Revenue and Expenditure Budget. The method of analysis used panel data regression analysis. The results of the research explain that the Balancing Fund has a negative and insignificant effect on capital expenditure, the Profit Sharing Fund has a negative and significant effect on capital expenditure, Regional Taxes have a positive and insignificant effect on capital expenditure, while the remaining excess budget financing has a negative and significant impact on Expenditures. Capital, Remaining Budget Financing is able to moderate and able to strengthen or weaken the relationship between Balancing Funds to Capital Expenditures, Remaining Budget Financing is able to moderate and able to strengthen the relationship between Profit Sharing Funds to Capital Expenditures, and Remaining Funding Budgets are unable to moderate and are unable to strengthen or weaken the relationship between Regional Taxes and Capital Expenditures. Keywords: Capital Expenditures, Balancing Funds, Profit Sharing Funds, Regional Taxes,  and Remaining Budget Financing

scholarly journals Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal di Kabupaten dan Kota Provinsi Jambi Tahun 2010-2018

2020 ◽  
Vol 11 (2) ◽  
pp. 110
Author(s):  
Pantun Bukit ◽  
M Alhudhori
Keyword(s):  
Regression Coefficient ◽  
Capital Expenditure ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Capital Expenditures ◽  
Local Revenue ◽  
Capital Spending ◽  
Special Region

The aims of this research are to know: 1) The effect of Original Local Goverment Revenues to the Capital Expenditures in Special Region of Jambi Province. 2) The effect of General Allocation Funds to the Capital Expenditures in Special Region of Jambi Province. 3) The effect of Special Allocation Funds to the Capital Expenditures in Special Region of Jambi Province. 4) The effect of Original Local Goverment Revenues, General Allocation Funds and Special Allocation Funds simultaneously to the Capital Expenditures in Special Region of Jambi Province. The population in this research is regency and municipality in Special Region of Jambi Province. Data used comes from APBD Realization Report years 2010-2018. The technique of collecting data used documentation method. The test of prerequisite analysis used classical assumption test, those are normality, multicolinearity, heteroscedasticity and autocorrelation. The hypothesis test in this research used simple and multiple linear regression analysis. The results show that local revenue, general allocation funds, and profit sharing funds simultaneously affect capital expenditure where together these three variables have a 48% effect on capital expenditure, while partially local revenue has a positive and significant effect on spending. capital with a coefficient of 0.370 for general allocation funds also has a positive and significant effect on capital spending with a regression coefficient of 0.211 and profit-sharing funds partially also have a positive and significant effect on capital spending with a regression coefficient of 0.514.

scholarly journals Pengaruh PAD, DAU dan DAK pada Alokasi Belanja Modal dengan Pendapatan Per Kapita Sebagai Pemoderasi

2018 ◽  
pp. 2065
Author(s):  
Desak Made Mya Yudia Sari ◽  
Dewa Gede Wirama
Keyword(s):  
Regression Analysis ◽  
Capita Income ◽  
Capital Expenditure ◽  
Capital Expenditures ◽  
Observation Data ◽  
Per Capita Income ◽  
Factors Affecting ◽  
Local Revenue ◽  
Positive Effects ◽  
Per Capita

Capital expenditures are budget expenditurse for acquisition of property, plant and other assets that provide benefits over one accounting period. Capital expenditure has an important influence on the economic growth of a region and helps moving the regional economy. Factors affecting capital expenditures include local revenues, general allocation funds and special allocation funds. The purpose of this study is to determine the effect of local revenues, general allocation funds, and special allocation funds in the allocation of capital expenditures in the regencies / cities in Bali and to determine whether the influence of local revenue, general allocation funds and special allocation funds on the allocation of capital expenditure is moderated by per capita income. The sample of this research is government of Regency / City in Bali during the period of 2012-2016, resulting in of 45 observation. Data analysis techniques used are multiple linier regression analysis and moderated regression analysis. Based on the results of the analysis it is known that the local revenue and special allocation funds have positive effects on the allocation of capital expenditure while the general allocation fund does not affect the allocation of capital expenditure. Per capita income does not moderate the effects of local revenue, general allocation funds and special allocation funds on capital expenditure allocations.

scholarly journals Analisis Belanja Modal Pemerintah Daerah Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Richard D E Gaghauna ◽  
David P E Saerang ◽  
Jessy Warongan
Keyword(s):  
Human Resources ◽  
Capital Expenditure ◽  
Capital Expenditures ◽  
Budget Planning ◽  
Purposive Sampling ◽  
Exploratory Approach ◽  
Lack Of Commitment ◽  
Depth Interviews ◽  
Insufficient Knowledge

Abstract. This research is aimed to understand the obstacles of disbursing capital expenditures in Talaud local government and strategies to overcome such problems. This is an exploratory qualitative research. The sampling method is purposive sampling. Data were collected by in-depth interviews and documentation studies. This study concludes that there are several obstacles in the capital expenditures obstacles within: (a) the stage of budget planning, (b) capital expenditure disbursement and (c) in the responsibility stage. The main factors causing those obstacles are the low quality of the human resources, lack of knowledges in performing their tasks and functions as the officers and providers to supplies, budget limitation, and lack of commitment of the district head, insufficient of continuous and periodic supervision. There are 4 types of strategy implemented to overcome the obstacles in relation to SWOT:  (1) SO (strengths-opportunities) strategies are used to overcome the low quality of the human resources and commitment of the district head, (2) WO (weaknesses-opportunities) strategies are employed to overcome budget limitation, (3) ST (strength-threats) strategies are conducted to resolve continuous and periodic supervision and evaluation for improvement, (4) WT (weakness-threats) strategies are implemented to solve insufficient  knowledge knowledges in performing their tasks and functions as the officers and providers to supplies.Keywords: Capital expenditure, Planning, Capital expenditure execution, monitoring.Abstrak. Penelitian ini bertujuan untuk mengetahui kendala atau penghambat pelaksanaan belanja modal Pemerintah Kabupaten Kepulauan Talaud dan bagaimana strategi mengatasinya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan eksploratif (exploratory approach). Teknik sampling penelitian ini adalah purposive sampling. Sedangkan teknik pengumpulan data adalah dengan wawancara, dan studi dokumentasi. Disimpulkan bahwa kendala dibagi menjadi (a) kendala Perencanaan anggaran, (b) pelaksanaan belanja modal dan (c) pertanggungjawaban. Faktor-faktor utama pendukung kendala adalah kendala rendahnya kualitas SDM, kendala kurangnya pemahaman terhadap tugas pokok dan fungsi pejabat pelaksana kegiatan dan penyedia barang/jasa, kendala ketersediaan anggaran dan kendala komitmen pimpinan daerah, kendala pengawasan dan evaluasi secara berkala dan terus menerus. Strategi yang diformulasikan adalah dengan mengunakan matrix SWOT, ditemukan 4 jenis strategi: (1) Strategi SO (strengths-opportunities) untuk mengatasi kendala penghambat rendahnya kualitas SDM dan komitmen pimpinan daerah, (2) Strategi WO (weaknesses-opportunities) digunakan untuk Untuk mengatasi kendala ketersediaan anggaran kendala, (3) Strategi Strategi ST (strength-threats) untuk mengatasi kendala pengawasan dan evaluasi secara berkala dan terus menerus, (4) Strategi WT (weakness-threats) untuk mengatasi kendala penghambat kurangnya pemahaman terhadap tugas pokok dan fungsi pejabat pelaksana kegiatan dan penyedia barang/jasa.Kata Kunci: Belanja modal, Perencanaan, Pelaksanaan belanja modal, Pengawasan.

scholarly journals Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai Variabel Intervening (Studi Empiris di Kabupaten/Kota di Provinsi Bali)

2020 ◽  
Vol 1 (1) ◽  
pp. 45-49
Author(s):  
Anggun Claudia Melgiana ◽  
I Wayan Rupa ◽  
Ni Putu Riasning
Keyword(s):  
Path Analysis ◽  
Human Development ◽  
Human Development Index ◽  
Capital Expenditure ◽  
Capital Expenditures ◽  
Significant Positive Effect ◽  
Development Index ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Positive Effect

This research was conducted to explain empirically the influence of Regional Original Revenues, General Allocation Funds and Special Allocation Funds on the Human Development Index with Capital Expenditures as intervening variables in districts or cities of Bali Province. The independent variables in this study are Local Revenue, General Allocation Funds and Special Allocation Funds, while the dependent variable is the Human Development Index and the intervening variable on Capital Expenditures. The sample in this study were all districts / cities in Bali for the period 2013-2017. The sampling method used was purposive sampling with 45 samples consisting of 8 districts and 1 municipality for 5 years of research. Data analysis technique used in this study is path analysis. The results showed that the Regional Revenue had a significant positive effect on the Human Development Index, the General Allocation Fund and the Special Allocation Fund had no effect on the Human Development Index. Regional Original Revenues and Special Allocation Funds have a significant positive effect; on Capital Expenditures while General Allocation Funds have a significant negative effect on Expenditure / Regional Original Revenue, General Allocation Funds and Special Allocation Funds do not affect Human Development Index through Capital Expenditures Keywords: Regional original income; general allocation funds; special allocation funds; human development index; capital expenditure. Penelitian ini dilakukan untuk menjelaskan secara empiris pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai variabel intervening di kabupaten atau kota Provinsi Bali. Variabel independen dalam penelitian ini adalah Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus, sedangkan variabel dependen Indeks Pembangunan Manusia dan variabel intervening Belanja Modal. Sampel dalam penelitian ini adalah seluruh kabupaten/kota di Bali periode 2013-2017. Metode penentuan sampel yang digunakan yaitu purposive sampling dengan sampel penelitian sebanyak 45 sampel terdiri dari 8 kabupaten dan 1 kota madya selama 5 tahun penelitian. Teknik analisis data yang digunakan dalam penelitian ini analisis jalur (path analysis). Hasil penelitian menunjukan bahwa Pendapatan Asli Daerah berpengaruh positif signifikan terhadap Indeks Pembangunan Manusia, Dana Alokasi Umum dan Dana Alokasi Khusus tidak berpengaruh terhadap Indeks Pembangunan Manusia. Pendapatan Asli Daerah dan Dana Alokasi Khusus berpengaruh positif signifikan; terhadap Belanja Modal sedangkan Dana Alokasi Umum berpengaruh negatif signifikan terhadap Belanja/Modal Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus tidak berpengaruh terhadap Indeks Pembangunan Manusia melaui Belanja Modal Kata Kunci: Pendapatan asli daerah; dana alokasi umum;dana alokasi khusus; indeks pembangunan manusia; belanja modal.

scholarly journals DOMINANT FACTORS AFFECTING CAPITAL REALIZATION IN SOUTHEAST SULAWESI

2018 ◽  
Vol 16 (1) ◽  
pp. 13
Author(s):  
Muhamad Armawaddin ◽  
Ahmad Ahmad
Keyword(s):  
Capital Expenditure ◽  
Secondary Data ◽  
Least Square ◽  
Capital Expenditures ◽  
Partial Regression ◽  
Factors Affecting ◽  
Ordinary Least Square ◽  
Local Revenue ◽  
Regression Test ◽  
Equity Funds

This study aims to determine the dominant factors that affect the realization of capital expenditure in districts/cities in Southeast Sulawesi. This type of data used is secondary data on local revenue, equity funds, personnel expenditures, gross regional domestic product, residual funding, population and capital expenditures during 2010-2016. The analysis uses regression analysis of panel data from 12 districts / cities by Ordinary Least Square (OLS) method. The result of the research shows that the dominant factors affecting capital expenditure realization is balance fund. The other result is PAD, personnel expenditure, GRDP which have a significant effect on capital expenditure realization, while the population is not significant. SILPA has significant effect to capital expenditure with partial regression test but not significant with multiple regression test. 

scholarly journals Factors Affecting the Capital Expenditures in Bali Province

2018 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Ni Luh Putu Sandrya Dewi ◽  
Ni Luh Gede Mahayu Dicriyani
Keyword(s):  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fiscal Year ◽  
Capital Expenditures ◽  
Infrastructure Development ◽  
Factors Affecting ◽  
Analysis Technique ◽  
Positive Effect ◽  
Budget Expenditure

Capital Expenditure is budget expenditure used to obtain or add value to assets that benefit more than one accounting period. Infrastructure development in an area is reflected in the allocation of effective capital expenditure from an area. The purpose of this researce is to determine the factors that influence capital expenditure in the province of Bali. The object of this study is the report on the realization of the regional expenditure income budget APBD in the District/City in the Province of Bali in the Fiscal Year 2013-2017. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that regional original income (PAD) has a significant positive effect, balancing funds have no effect and the surplus financing budget (SILPA) effect on capital expenditure negatively in the province of Bali.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP ALOKASI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH DAERAH KABUPATEN/KOTA PROVINSI JAWA TIMUR TAHUN 2013-2015

2018 ◽  
pp. 1
Author(s):  
Puspita Sari Surya Prabawati ◽  
Eva Wany
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Capital Expenditure ◽  
Sampling Technique ◽  
Revenue Sharing ◽  
Capital Expenditures ◽  
Purposive Sampling ◽  
Moderating Variables

This research aimed to examine the effect of regional real revenue, general allocation fund and revenue sharing fund on capital expenditures, as well as the effect of regional real revenue, general allocation fund and revenue sharing fund with moderation of economic growth in capital expenditure. This research was conducted at the distric/city in the province of east java. The sampling technique used was purposive sampling, and there are 36 district/city in province of East Java into the sample. This research used the realization of budget reports anda PDRB tables from 2013-2015 as the sample. The method of analysis used to test the hypothesis of Moderated Regression Analysis (MRA). The results of this study indicate that the effect of regional real revenue and general allocation fund has effect on capital expenditures, whereas revenue sharing fund have not an on capital expenditures. Moderating variables (economic growth) capable of moderating variable revenue sharing fund, but not able to moderate variable regional real revenue and general allocation fund on capital expenditure.

PREDIKSI PERINGKAT OBLIGASI SYARIAH DI INDONESIA

2014 ◽  
Vol 11 (3) ◽  
pp. 1-15
Author(s):  
Ike Arisanti ◽  
Isti Fadah ◽  
Novi Puspitasari
Keyword(s):  
Profit Sharing ◽  
Sample Collection ◽  
Purposive Sampling ◽  
Financial Factors ◽  
Financial Factor ◽  
Independent Variable ◽  
Rating Prediction ◽  
Collection Methods

This study purposes to analyze the influence of financial and non financial factors to prediction of the rating islamic bond in indonesia. The study used independent variable,that is financial factor (growth, size, profit sharing/fee, liquidity) and non financial factor ( secure and maturity) and dependent variable that is the rating of islamic bond. This study applied logistic regresion analysis with sample collection methods using purposive sampling. After selecting fixed criterias, there were 25 islamic bonds chosen with the numbers of 75 investigation from periods of 2010-2012. The result of this study showed that significantly effect the variable growth (X1) , size(X2), profit sharing/ fee (X3), liquidity (X4), secure (X5), maturity (X6) simultaneously to the rating prediction of islamic bond in indonesia. Partially, variable variables of growth (X1) , size (X2), profit sharing/ fee (X3) which referred not significant affecting to the rating prediction of islamic bond in indonesia. Meanwhile, variables of liquidity (X4), secure (X5), maturity ( X6) referred significant affecting to the rating prediction of islamic bond in indonesia.

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