scholarly journals Pengaruh Transfer Pemerintah Pusat terhadap Perilaku Fiskal Pemerintah Daerah di Provinsi Kalimantan Timur

2011 ◽  
Vol 12 (1) ◽  
pp. 56-71
Author(s):  
Erny Murniasih ◽  
M. Syarif Mulyadi
Keyword(s):  
Local Government ◽  
Fiscal Decentralization ◽  
Least Square Method ◽  
Local Economy ◽  
Least Square ◽  
Block Grant ◽  
Flypaper Effect ◽  
Fiscal Transfers ◽  
East Kalimantan ◽  
The Impact

Over the last decade of Indonesia's fiscal decentralization era, the amount of intergovernmental fiscal transfers has increased substantially. The increase of intergovernmental fiscal transfers is expected to reduce the burden of local economy without sacrificing the quality of public service. This study aims to investigate whether the block grant transfer affect the spending behavior of local government. Using Pool Least Square method and taking East Kalimantan Province as case study, this study found the existance of flypaper effect. This finding emphasize the view of any increase in block grant of transfer will only induce higher spending. Therefore, in order to achieve the independency of local government as the objective of decentralization, some efforts should be taken to minimize the impact of flypaper effect.

scholarly journals The Flypaper Effect Phenomenon: Evidence from Indonesia

2018 ◽  
Vol 2 (1) ◽  
pp. 21
Author(s):  
Ansharullah Tasri
Keyword(s):  
Panel Data ◽  
Local Government ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Government Expenditure ◽  
Provincial Government ◽  
Least Square ◽  
Flypaper Effect ◽  
Decentralization Policy ◽  
Local Government Expenditure

One of the implementations of autonomy policy is fiscal decentralization. The State gives chance to every local government for improving its fiscal ability. Original Local Government Revenue (PAD) is fiscal potency owned local government to improve local government independence to promote welfare to society. To accelerate fiscal independence of local government equally, the central government sends transfer funds in the form of General Allocation Funds (DAU) which aims to comply local government expenditure that has not fulfilled. However, problems faced is local government expenditure management still much more affected by DAU rather than PAD. It indicates that local government still depends on central government to comply expenditure called flypaper effect. This research aims to analyze the effect of PAD and DAU on local government expenditure by identifying whether occurs flypaper on provincial government in Indonesia. The method used in this research is analysis regression of panel data with Generalized Least Square (GLS). Data used is panel data from 34 provinces in Indonesia between 2008-2017. Based on results estimation, PAD and DAU positively and significantly affect local government expenditure. However, the DAU more affects local government expenditure compared with PAD. This exhibits that flypaper effect phenomenon occurred on provincial government in Indonesia which local government expenditure response more affected by DAU than PAD. It is happening due to the provincial government still relies on central government to comply its expenditure illustrated with high DAU transfers. This research concludes that decentralization policy in Indonesia is not effective yet. Thus, the government needs to adjust decentralization policy in order to improve regional fiscal independence.

scholarly journals The Flypaper Effect Phenomenon: Evidence from Indonesia

2018 ◽  
Vol 2 (1) ◽  
pp. 20
Author(s):  
Ansharullah Tasri
Keyword(s):  
Panel Data ◽  
Local Government ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Government Expenditure ◽  
Provincial Government ◽  
Least Square ◽  
Flypaper Effect ◽  
Decentralization Policy ◽  
Local Government Expenditure

One of the implementations of autonomy policy is fiscal decentralization. The State gives chance to every local government for improving its fiscal ability. Original Local Government Revenue (PAD) is fiscal potency owned local government to improve local government independence to promote welfare to society. To accelerate fiscal independence of local government equally, the central government sends transfer funds in the form of General Allocation Funds (DAU) which aims to comply local government expenditure that has not fulfilled. However, problems faced is local government expenditure management still much more affected by DAU rather than PAD. It indicates that local government still depends on central government to comply expenditure called flypaper effect. This research aims to analyze the effect of PAD and DAU on local government expenditure by identifying whether occurs flypaper on provincial government in Indonesia. The method used in this research is analysis regression of panel data with Generalized Least Square (GLS). Data used is panel data from 34 provinces in Indonesia between 2008-2017. Based on results estimation, PAD and DAU positively and significantly affect local government expenditure. However, the DAU more affects local government expenditure compared with PAD. This exhibits that flypaper effect phenomenon occurred on provincial government in Indonesia which local government expenditure response more affected by DAU than PAD. It is happening due to the provincial government still relies on central government to comply its expenditure illustrated with high DAU transfers. This research concludes that decentralization policy in Indonesia is not effective yet. Thus, the government needs to adjust decentralization policy in order to improve regional fiscal independence.

scholarly journals The Flypaper Effect Phenomenon: Evidence from Indonesia

2018 ◽  
Vol 2 (1) ◽  
pp. 21-26
Author(s):  
Ansharullah Tasri
Keyword(s):  
Panel Data ◽  
Local Government ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Government Expenditure ◽  
Provincial Government ◽  
Least Square ◽  
Flypaper Effect ◽  
Decentralization Policy ◽  
Local Government Expenditure

Abstract One of the implementations of autonomy policy is fiscal decentralization. The State gives chance to every local government for improving its fiscal ability. Original Local Government Revenue (PAD) is fiscal potency owned local government to improve local government independence to promote welfare to society. To accelerate fiscal independence of local government equally, the central government sends transfer funds in the form of General Allocation Funds (DAU) which aims to comply local government expenditure that has not fulfilled. However, problems faced is local government expenditure management still much more affected by DAU rather than PAD. It indicates that local government still depends on central government to comply expenditure called flypaper effect. This research aims to analyze the effect of PAD and DAU on local government expenditure by identifying whether occurs flypaper on provincial government in Indonesia. The method used in this research is analysis regression of panel data with Generalized Least Square (GLS). Data used is panel data from 34 provinces in Indonesia between 2008-2017. Based on results estimation, PAD and DAU positively and significantly affect local government expenditure. However, the DAU more affects local government expenditure compared with PAD. This exhibits that flypaper effect phenomenon occurred on provincial government in Indonesia which local government expenditure response more affected by DAU than PAD. It is happening due to the provincial government still relies on central government to comply its expenditure illustrated with high DAU transfers. This research concludes that decentralization policy in Indonesia is not effective yet. Thus, the government needs to adjust decentralization policy in order to improve regional fiscal independence.

scholarly journals The Effects of Fiscal Decentralization on General and Local Government Size: Does Composite Index Matter?

2021 ◽  
pp. 5-23
Author(s):  
Ebru CANIKALP ◽  
Taner TURAN ◽  
İlter ÜNLÜKAPLAN
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Positive Relationship ◽  
Fiscal Decentralization ◽  
Composite Index ◽  
Government Size ◽  
Flypaper Effect ◽  
General Government ◽  
Using Data ◽  
The Impact

This article examines the impact of fiscal decentralization on the size of both general and local government using data for 36 countries over the period 1972–2019 and GMM. Our results consistently suggest that fiscal decentralization does not exert a significant impact on general government size. On the other hand, there exists a positive relationship between fiscal decentralization and local government size. We should note that our baseline regression results don’t significantly change when we use different fiscal decentralization indexes. Therefore, we don’t find any evidence for the argument that fiscal decentralization would be helpful to restrict the expansion of government size. Moreover, we present some evidence for the flypaper effect. Additionally, we find a positive relationship between the fiscal importance and local governments, interpreted as an indicator of expenditure competition instead of race to bottom.

Islamic calendar and stock market behaviour in India

2018 ◽  
Vol 45 (11) ◽  
pp. 1550-1566
Author(s):  
Dharani Munusamy
Keyword(s):  
Stock Market ◽  
Least Square Method ◽  
Least Square ◽  
Stock Market Returns ◽  
Content Type ◽  
Ordinary Least Square ◽  
Average Return ◽  
Year Effect ◽  
The Common ◽  
The Impact

Purpose The purpose of this paper is to examine the behavior of the stock market returns in the different days of the week and different months of the year in accordance with the Islamic calendar. Further, the study estimates the risk-adjusted returns to test the performance of the indices during the Ramadan and non-Ramadan days. Finally, the study investigates the impact of Ramadan on the returns and the volatility of the stock market indices in India. Design/methodology/approach Initially, the study applies the Ordinary Least Square method to test the day-of-the-week and the month-of-the-year effect of the common and Shariah indices. Next, the study employs the risk-adjusted measurement to examine the underperformance and over-performance of the indices for both the periods. Finally, the study estimates the GARCH (1,1) and GJR-GARCH (1,1) models to observe the impact of Ramadan on the returns and the volatility of the Shariah indices in India. Findings The study finds that an average return of the indices during the Ramadan days are higher than non-Ramadan days. Further, the average returns of the Shariah indices are significantly higher on Wednesday than other days of the week. In addition, the highest and significant mean returns and mean risk-adjusted returns of the indices during the Ramadan days are observed. Finally, the study finds an evidence of the Ramadan effect on the returns and volatility of the indices in India. Originality/value The study observes evidence that the Ramadan effect influences the Shariah indices, but not the common indices in the stock market of the non-Muslim countries. It indicates that the Ramadan creates the positive mood and emotions in the investors buying and selling activities. The study suggests that investors can buy the shares before Ramadan period and sell them during the Ramadan days to get an abnormal return in the emerging markets.

Macroeconomic determinants of trade openness: empirical investigation of SAARC region

2018 ◽  
Vol 12 (2) ◽  
pp. 151-161 ◽  
Author(s):  
Muhammad Tahir ◽  
SAF Hasnu ◽  
Mario Ruiz Estrada
Keyword(s):  
Regional Cooperation ◽  
Labour Force ◽  
Trade Openness ◽  
Least Square Method ◽  
Least Square ◽  
Content Type ◽  
Currency Exchange ◽  
Long Run ◽  
Macroeconomic Determinants ◽  
The Impact

Purpose Trade openness plays a significant role in the growth process of countries. The purpose of this paper is to examine the impact of macroeconomic determinants on the trade openness of countries. Design/methodology/approach The study focuses on the South Asian Association for Regional Cooperation (SAARC) member countries and the data used were from 1971 to 2011. Panel data econometrics techniques and two stages least square method (TSLS) are used to carry out empirical analysis and robustness testing. Findings The main finding of the paper is that macroeconomic determinants such as investment both in physical and human capital and per capita gross domestic product (GDP) positively affect trade openness. Further, the size of labour force and currency exchange rate has also impacted trade openness negatively and significantly. Practical implications It implies that efficient macroeconomic management matters for higher trade openness. The sampled developing countries are suggested to pay favourable attention to macroeconomic variables if they want to grow in the long run through outward-oriented policies. Originality/value This paper is an original contribution in the context of SAARC countries by focusing on the relationship between macroeconomic determinants and trade openness.

scholarly journals Algorithm design and analysis of fire rescue problems

2021 ◽  
Vol 2083 (3) ◽  
pp. 032043
Author(s):  
Mengshuang Fu
Keyword(s):  
Difference Equation ◽  
Urban Space ◽  
Health And Safety ◽  
Least Square Method ◽  
Least Square ◽  
Space Environment ◽  
Fire Brigade ◽  
Rescue Team ◽  
The People ◽  
The Impact

Abstract With the rapid economic development, the urban space environment is becoming more and more complex, various accidents and disasters occur frequently, and safety risks are increasing. The rescue tasks involved in the fire brigade are showing a trend of diversification and complexity. The fire rescue team always puts the people first and insists on serving the people wholeheartedly. It is the guardian of maintaining social stability in our country and safeguarding the health and safety of people’s lives and property and various disaster affairs. The society needs the participation in the fire rescue team. Aiming at the fire rescue problem, this paper uses the fire rescue call data onto 2016 to 2019 to predict the number of fire rescues / rescued calls based on the difference equation to improve the rescue efficiency of the fire brigade. Taking into account the impact on the domestic epidemiced in 2020 on people’s lives, the adjustment value was introduced to adjust part of the alarm data onto 2020 to ensure the accuracy and reliability of the data. Finally, the second-order difference equation is used to predict the alarm data onto 2021 through the least square method, which verifies the accuracy of the model.

scholarly journals ROLE CONFLICT AND ROLE AMBIGUITY ON LOCAL GOVERNMENT INTERNAL AUDITORS: THE DETERMINANT AND IMPACTS

2016 ◽  
Vol 31 (1) ◽  
pp. 63
Author(s):  
Agil Novriansa ◽  
Bambang Riyanto
Keyword(s):  
Local Government ◽  
Job Performance ◽  
Role Conflict ◽  
Role Ambiguity ◽  
Negative Impact ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Internal Auditors ◽  
The Impact

The bureaucratic reform at the local government level in Indonesia that was instituted in 2012 has turned local government internal auditors into an important part of government governance systems. The role of local government internal auditors has been expanded to include not only the area of audit oversight, but also the areas of anti-corruption-related and consulting activities. These fundamental changes may potentially induce role conflict and role ambiguity among internal auditors. The objective of this study is to examine empirically the determinants and consequences of role conflict and role ambiguity among local government internal auditors. More specifically, this study attempts to examine the extent to which formalization determines role conflict and role ambiguity; it further tests the impact of role conflict and role ambiguity on commitment to independence and job performance. Questionnaires were distributed to 248 local government internal auditors from 12 Regional Inspectorates in the provinces of Yogyakarta, South Sumatra, and East Java. A total of 176 responses were received, and 124 useable responses from the 176 responses were analysed to test the hypotheses. Using Structural Equation Modelling-Partial Least Square the results show that: formalization is negatively related to role conflict and role ambiguity; role ambiguity has a negative impact on commitment to independence; role conflict has a positive impact on job performance; and role ambiguity has a negative impact on job performance. These findings serve as important external validity evidence on the phenomena associated with role conflict and role ambiguity that occur in the public sector, especially among internal auditors at local government institutions.Keywords: role conflict, role ambiguity, local government, internal auditors

Accounting students' perceptions of work–life balance, accounting career image and intention to pursue accounting careers

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Saarce Elsye Hatane ◽  
Bernard Emerson ◽  
Olievia Soesanto ◽  
Ruth Arum Gunawan ◽  
Hatane Semuel
Keyword(s):  
Structural Equation ◽  
Least Square Method ◽  
Work Life ◽  
Partial Least Square ◽  
Least Square ◽  
Work Life Balance ◽  
Accounting Students ◽  
Life Balance ◽  
Content Type ◽  
The Impact

PurposeThe purpose of this study is to discover the impact of work–life balance on the intention to pursue accounting careers through accounting career image.Design/methodology/approachThe study managed to collect 693 closed questionnaires, using the five-point Likert Scale, from accounting students in several universities in Java, Sulawesi and Kalimantan, as the three most densely populated islands in Indonesia. The research model is analysed using partial least square method as a part of structural equation modelling.FindingsThere are positive and significant influences between work–life balance and the intention to pursue accounting career when supported by accounting career image. The positive perception of accounting career image motivates accounting students to pursue accounting careers. Accounting students argue that attaining a balance between work and personal life can improve positive perceptions of accounting careers, which drive them to pursue a career in accounting. Work–life balance is an essential factor due to the fact that it can, directly and indirectly, affect the intention to pursue accounting careers. In addition, positive image of accounting profession is found to be able to strengthen the positive influence of the work–life balance to pursue accounting careers.Research limitations/implicationsFurther studies can continue along the line of this study as the intention to choose an accounting career can change from time to time. In addition, the generational difference may create a discrepancy in perception and orientation in choosing accounting careers. Therefore, future studies should consider a broader scope and more updated objects.Practical implicationsThe findings suggest that working experience is an essential part for accounting students in choosing accounting careers, and so higher education institutions need to consider including field work-practice in their curriculums. Companies are also expected to prioritise work–life balance since it will motivate accounting students to choose an accounting career.Originality/valueThis study investigates the link between work–life balance and decisions to pursue accounting careers through accounting students' perceptions in Indonesia. This study combines the influences of work–life balance and accounting career image on the intention to pursue accounting careers in one model, in which accounting career image is the mediating variable in the indirect link of work–life balance.

Impact of hedonic motivation and corporate culture on the adoption of an information system

Kybernetes ◽  
2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Imane Beqqali Hassani ◽  
Razane Chroqui ◽  
Chafik Okar ◽  
Mohamed Talea ◽  
Ahmed Ouiddad
Keyword(s):  
Information System ◽  
Corporate Culture ◽  
Structural Model ◽  
Least Square Method ◽  
Measurement Model ◽  
Partial Least Square ◽  
Least Square ◽  
Adoption Process ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to evaluate the impact of corporate culture (CC) and hedonic motivation (HM) on the adoption of an information system (IS) inside a Moroccan company. To do so, the authors have combined and merged the “unified theory of acceptance and use of technology 2” along with the “Nguyen and Aoyama’s model” that covers the subject of CC. Later, the authors tested the research model within a Moroccan company. Design/methodology/approach In the present work, the authors used a quantitative analysis approach. Survey data were collected through oral interviews and analysis was performed based on the “partial least square” method, over a 94 sample of direct IS users. Findings The findings of the present investigation demonstrate the reliability and the validity of the established measurement model. Concerning the structural model, results support all hypotheses but with different effect size. The conclusion that can be extracted from this study is that CC and HM are important factors in the adoption process within the Moroccan firm. Originality/value This study enhances the understanding of the major factors affecting the adoption of an IS in a developing country. While several studies on adoption have been conducted, this study’s originality and contribution lays in the examination of the rarely evaluated factors: HM and CC.

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