scholarly journals Do the Growth of Original Local Government Revenues and the Growth of Capital Expenditure Affect Fiscal Stress?

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Iqbal Lhutfi ◽  
Hamzah Ritchi ◽  
Ivan Yudianto
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Capital Expenditure ◽  
Capital Expenditures ◽  
Fiscal Stress ◽  
Government Revenue ◽  
West Java ◽  
Fiscal Capacity ◽  
Negative Effect ◽  
Fiscal Pressure

This study aims to determine and analyze the effect of original local government revenue growth and local government capital expenditure growth on fiscal stress in regencies/municipalities in West Java Province. This study employed all 27 regencies/municipalities in West Java Province in 4 (four) periods from 2013 to 2016. This study used multiple regression analysis (panel data) and performed classical assumption tests. Because in the literature, no measurement meets the characteristics of local government budgets in Indonesia. The authors introduced a new approach by applying the fiscal capacity formula to measure fiscal stress. This study's results indicate that the growth in original local government revenue and the growth in local government capital expenditures simultaneously have a positive effect on fiscal stress in regencies/municipalities in West Java Province. The growth of local government revenue partially has a negative effect on fiscal stress in regencies and municipalities in West Java Province. The growth of capital expenditures partially has an insignificant effect on fiscal stress in regencies and municipalities in West Java Province. This research implies that the measurement of fiscal pressure is carried out using the fiscal capacity index as a new alternative that can be used by local governments to design policies.

scholarly journals ANALYSIS OF FACTORS AFFECTING FISCAL STRESS IN LOCAL GOVERNMENTS (Case Studies in Districts/Cities in Kunci Bersama Areas for the Period of 2015 - 2019)

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Neni - Nurhayati
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Secondary Data ◽  
City Government ◽  
Fiscal Stress ◽  
Test Results ◽  
Factors Affecting ◽  
Local Revenue ◽  
Negative Effect ◽  
Saturated Sample

AbstractThis study aims at determining the effect of local revenue and capital expenditure on Fiscal Stress in the Kunci Bersama Area in 2015-2019. The population of this study is the district/city government in the Kunci Bersama Area. The entire population becomes a sample called the saturated sample (census). This study has 45 data observations derived from 9 districts/cities' financial statements for the 2015-2019 period. The data used in this study is secondary data in the form of a Budget Realization Report in the Kunci Bersama Areas for the 2015-2019 Period. The hypothesis testing tool in this study is the Eviews 9 software. From the test results, it is found that local revenue and capital expenditure affect fiscal stress. Local revenue has a negative effect on fiscal stress, while capital expenditure positively affects fiscal stress.�Keywords: Regional Own Income, Capital Expenditure, and Fiscal Stress

scholarly journals Pengaruh Faktor Keuangan Dan Faktor Non Keuangan Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 3 (1) ◽  
pp. 218-232
Author(s):  
Nadila Sundari ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Total Sample ◽  
City Government ◽  
Capital Expenditures ◽  
Government Performance ◽  
Financial Factors ◽  
Service Period

This study aims to provide empirical evidence about the influence of financial factors (Size,Wealth, Intergovermental Revenue, Leverage and Capital Expenditures) and non-financial factors (Population, Legislative Size, Service Period and Age of Regional Heads) on the performance of local governments in Indonesia. evaluation of the performance of local government administration (EKPPD) as the main source. The population used in this study is the district / city government in 2018 consisting of 415 districts and 93 cities in Indonesia. The research sample was taken using purposive sampling method, the total sample obtained was 39 data. The results showed that the variables size, wealth, intergovernmental revenue, leverage, capital expenditure, legislative size, tenure of regional heads and age of regional heads had no effect on local government performance, while population had an effect on local government performance in Indonesia.

scholarly journals The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia

2018 ◽  
Vol 5 (2) ◽  
pp. 151-162
Author(s):  
Evada Dewata ◽  
Hadi Jauhari ◽  
Siska Aprianti ◽  
Eka Nurfa Hijria
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
City Governments ◽  
Audit Opinion ◽  
Negative Effect ◽  
District Government ◽  
Positive Effect

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments

scholarly journals PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 8 (8) ◽  
pp. 4759
Author(s):  
Ni Made Diah Permata Sari ◽  
I Ketut Mustanda
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

This study aims to examine and analyze the effect of local government size, regional original income and capital expenditure on the financial performance of local governments in Badung Regency for the period 2013 - 2017. Data analysis techniques used are multiple linear regression analysis. The results of data analysis show that the size of the local government has a negative effect on the financial performance of local governments. This shows that the size of the local government that is proxied by the total assets owned by the local government has not contributed to the financial performance of the local government. Original regional income has a positive effect on the financial performance of local governments. This shows that the higher the local revenue generated, the higher the financial performance of the local government. And capital expenditure has a positive effect on the financial performance of local governments. This shows that the higher capital expenditure made by the government, the higher the financial performance of local governments. Keywords: size, PAD, capital expenditure, financial performance

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL DI KABUPATEN BOGOR

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
Rully Farel
Keyword(s):  
Local Government ◽  
Regression Models ◽  
Time Series Data ◽  
Capital Expenditure ◽  
Least Square ◽  
Series Data ◽  
Capital Expenditures ◽  
Government Revenue ◽  
Ordinary Least Square ◽  
Regional Product

This study is aimed to test the effect of Gross Domestic Regional Product (PDRB) Local Government Revenue (PAD), and Surplus of Budget Financing (SiLPA) on the Capital Expenditure for public service in districts Bogor. The data used are time series data, namely the period 2003 - 2013. Analytical method used is double linear regression or OLS (Ordinary Least Square). The result of this research shows that either altogether or in partial, Gross Domestic Regional Product (PDRB), Local Government Revenue (PAD) and Surplus of Budget Financing (SiLPA) positive and significant impact on capital expenditures in the District Bogor. Variable Surplus of Budget Financing and Local Government Revenue have a considerable influence on capital expenditure. Regression models are made to explain 77.47% of the variance of capital expenditure in District BogorDOI: 10.15408/sjie.v4i2.2305

scholarly journals ANALISIS PENDPATAN PAJAK, PENDAPATAN RETRIBUSI, DAN PAD LAIN YANG SAH TERHADAP BELANJA MODAL KOTA MANADO 2005-2015

2019 ◽  
Vol 18 (3) ◽  
Author(s):  
Royke Reynald Anter ◽  
Debby Ch. Rotinsulu ◽  
George M.V. Kawung
Keyword(s):  
Local Government ◽  
Regional Development ◽  
Capital Expenditure ◽  
Income Taxes ◽  
City Government ◽  
Capital Expenditures ◽  
Government Revenue ◽  
Independent Variables ◽  
State Income ◽  
The City

ANALISIS PENDPATAN PAJAK, PENDAPATAN RETRIBUSI, DAN PAD LAIN YANG SAH TERHADAP BELANJA MODAL KOTA MANADO 2005-2015 Royke Reynald Anter, Debby Ch. Rotinsulu, George M.V Kawung Fakultas Ekonomi dan Bisnis, Magister Ilmu Ekonomi Universitas Sam Ratulangi, Manado ABSTRAK Pembangunan merupakan sebuah proses menuju kea rah yang lebih baik. Pembangunan daerah terlebih di Indonesia khususnya Kota Manado masih amat bergantung pada intervensi pemerintah melalui alokasi belanja yang dimiliki. Dalam penelitian ini bertujuan untuk melihat bagaimana pengaruh pendapatan yang di terima pemerintah daerah dalam bentuk Pendapatan Asli Daerah (PAD) yang terbagi dalam pendapatan Pajak, Retribusi, dan PAD lain yang sah, terhadap alokasi belanja modal pemerintah Kota Manado. Sepanjang 2005 hingga 2015. Di mana didapatkan hasil bahwa ketiga variabel independent kurang memberi pengaruh pada alokasi belanja modal   Kata Kunci : Pajak, Retribusi, Belanja Modal, PAD.   ABSTRACT   Development is a process leading towards the better. Regional development especially in Indonesia, especially the city of Manado is still highly dependent on government intervention through budget allocations have. In this study aims to see how they affect the income received in the form of local government revenue (PAD) which is divided into income taxes, levies, and other legitimate PAD, the allocation of capital expenditures Manado city government. Throughout 2005 to 2015. Where is obtained that the three independent variables less influence on the allocation of capital expenditure   Keyword  : taxes, Levies, State Income, Capital Expenditure

scholarly journals Effect of investment, GRDP percapita, and original local government revenue on regional financial independence through capital expenditure as intervening variables

2020 ◽  
Vol 7 (6) ◽  
pp. 96-108
Author(s):  
Diana Yusiawati ◽  
A.A.I.N. Marhaeni
Keyword(s):  
Local Government ◽  
Capital Expenditure ◽  
Government Revenue ◽  
Significant Positive Effect ◽  
Financial Independence ◽  
Regional Finance ◽  
Insignificant Effect ◽  
Negative Effect ◽  
Per Capita ◽  
Positive Effect

This study aims to see the significance of investment, GDRP per capita, Original Local Government Revenue on regional finance independence. This population in this study were districts/cities in Bali Province from 2014 to 2018. This study used a sample with the census method. The data analysis technique used is path analysis. These results showed that investment has a positive and insignificant effect on capital expenditure and has a positive and significant effect on regional finance independence, GRDP per capita has a significant negative effect on capital expenditure and has a significant positive effect on regional financial independence, Original Local Government Revenue (PAD) has a significant positive effect on regional financial independence while the positive and insignificant effect of capital expenditure on regional financial independence.

scholarly journals Bagaimana Pemerintah daerah merespon Fiscal Stress?

2019 ◽  
Vol 10 (2) ◽  
pp. 76
Author(s):  
Iqbal Lhutfi ◽  
Hamzah Ritchi ◽  
Ivan Yudianto
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Primary Data ◽  
Capital Expenditures ◽  
Fiscal Stress ◽  
Regional Government ◽  
Local Revenue ◽  
Current Period ◽  
The Impact

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>ABSTRACT</span></p><p><span>This study aims to find out and analyze how the response of the regency/municipality to the occurrence of fiscal stress, which is the inability of local governments to generate sufficient income in the current period to meet their expenditure. This study used descriptive qualitative approach to explore primary data information.. This study used Yogyakarta municipality and Surakarta municipality as research sample, the author conducted interviews with related parties for data collection. The results of this study found that the character of local government entities is an important factor in how the region responds to fiscal stress. Regional Original Income has significant influence on fiscal stress, high or low Regional Original Income will affect the confidence of the region in allocating the budget that will be used for public services. The higher the ability of a region in optimizing local revenue, the smaller the impact of fiscal stress on the area, and vice versa. Another response from local governments to fiscal stress is to allocate appropriate Capital Expenditures in accordance with priorities, so that regional potential will increase and attract investors, so that it will grow the economy of the region, and in the end it is expected to increase regional income in the future. In addition to avoiding fiscal stress, the regional government allocates capital expenditures from Special Allocation Funds (DAK), so that these funds if its increase or decrease have little effect on the fiscal stress, because the capital expenditure funding comes from central government transfer funds.</span></p><p><span>Keywords : </span><span>Fiscal Stress, Response, Yogyakarta, Surakarta</span><span>ABSTRAK</span></p><p><span>Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana respon pemerintah kabupaten/kota terhadap terjadinya fiscal stress yang merupakan ketidakmampuan pemerintah daerah untuk menghasilkan pendapatan yang cukup dalam jangka waktu saat ini untuk memenuhi pengeluarannya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mencoba menggali informasi data primer ke narasumber. Penelitian ini menggunakan kota yogyakarta dan kota surakarta sebagai sampel penelitian, dan penulis melakukan wawancana ke pihak terkait untuk pengumpulan data. Hasil dari penelitian ini menemukan bahwa karakter entitas pemerintah daerah adalah faktor penting bagaimana daerah tersebut merespon terjadinya fiscal stress. Pendapatan Asli Daerah memiliki pengaruh yang signifikan terhadap fiscal stress, tinggi atau rendahnya Pendapatan Asli Daerah akan mempengaruhi kepercayaan diri daerah tersebut dalam mengalokasikan anggaran belanja yang akan digunakan untuk pelayanan publik. Semakin tinggi kemampuan suatu daerah dalam mengoptimalkan pendapatan asli daerah, semakin kecil pula dampak fiscal stress pada daerah tersebut, begitu sebaliknya. Respons lain dari pemerintah daerah terhadap fiskal stress adalah dengan mengalokasikan Belanja Modal yang sesuai sesuai dengan prioritas, sehingga potensi daerah akan meningkat dan menarik investor, sehingga pada akhirnya akan menumbuhkan perekonomian daerah tersebut, dan pada akhirnya diharapkan akan meningkatkan pendapatan daerah di masa yang akan datang. Selain itu untuk menghindari fiscal stress pemerintah daerah mengalokasikan belanja modal berasal dari Dana Alokasi Khusus (DAK), sehingga dana ini apabila mengalami kenaikan atau penurunan tidak terlalu berpengaruh terhadap tingkat fiscal stress daerah tersebut, karena pembiayaan belanja modal tersebut berasal dari dana transfer pemerintah pusat.</span></p><p><span>Kata kunci : </span><span>Fiscal Stress, Respon, Yogyakarta, Surakarta</span></p></div></div></div>

scholarly journals Partisipasi Masyarakat Memoderasi Pengaruh PAD, Dana Perimbangan, dan Belanja Modal Pada Kinerja Keuangan

2020 ◽  
Vol 30 (4) ◽  
pp. 1049
Author(s):  
Putu Venny Yunita ◽  
Ni Ketut Rasmini
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Community Participation ◽  
Local Governments ◽  
Capital Expenditure ◽  
Government Revenue ◽  
Regional Government ◽  
City Governments ◽  
Fiscal Balance ◽  
Sample Technique

The research aims to analyze the influence of local government revenue, fiscal balance funds, and capital expenditures on the financial performance of local governments with community participation as a moderating variable. The population in this study were all regency and city governments in Bali Province consisting of 8 regencies and 1 city with a period of 5 years from 2014 to 2018. The total population in this study was 45. The sample technique used was the saturated sample the analysis technique used is Moderated Regression Analysis (MRA). The results of the study showed that the local government revenue and capital expenditure had a positive effect on the financial performance of the regional government, while the fiscal balance fund had no effect on the financial performance of the regional government. Community participation strengthens the influence of local revenue, balance funds and capital expenditure on the financial performance of local governments. Keywords : Local Government Revenue; Fiscal Balance Fund; Capital Expenditure; Community Participation; Financial Performance.

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