scholarly journals ANALISIS KINERJA BELANJA DAERAH DI KABUPATEN SAROLANGUN

2020 ◽  
Vol 9 (2) ◽  
pp. 120-128
Author(s):  
Irhamna Andriani

The purpose of this study is to analyze the development of regional spending in Sarolangun Regency and to analyze how the performance of regional spending in Sarolangun Regency. The method used is descriptive and quantitative analysis using regional expenditure development analysis, expenditure growth analysis, spending harmony analysis, spending efficiency analysis. The results showed that the development of regional spending in Sarolangun Regency during 2006 - 2012 experienced an average development of 20.67%. In terms of harmony, regional expenditure performance is said to be good in allocating regional expenditure because the allocation of operational expenditure is greater than capital expenditure. Meanwhile, the average level of government spending efficiency in Sarolangun Regency during 2006 - 2012 was 86.64% which is classified as efficient

2016 ◽  
Vol 62 (2) ◽  
pp. 67 ◽  
Author(s):  
Vid Adrison ◽  
Masarina Flukeria

The subnational government spending in Indonesia exhibit a highly skewed distribution, i.e., it is very low in the first two-quarters and then increases significantly in the last two-quarters. Such explosive pattern poses two disadvantages. First, the regional output will fall below its optimal level as the low government capital expenditure leads to a fewer provision of public goods. Second, a significant increase in government spending in the later quarter pushes the short run aggregate demand to the northeast and creates an inflationary pressure in the following quarters. In this study, we analyze the effect of quarterly regional government expenditure growth on regional inflation during 2010–2014. Using Arellano Bond GMM estimation, we find government expenditure growth leads to higher inflation in the same quarter. A percentage increase in non-capital expenditure spending results in a higher inflation than a percentage increase in capital spending.AbstrakPengeluaran pemerintah daerah di Indonesia menunjukkan distribusi yang sangat timpang, yaitu sangat rendah pada dua kuartal pertama dan kemudian meningkat secara significant pada dua kuartal terakhir. Pola eksplosif tersebut menimbulkan dua kerugian. Pertama, output regional akan berada di bawah tingkat yang optimal karena pengeluaran pembangunan (belanja kapital) pemerintah yang rendah akan mengakibatkan rendahnya barang publik yang tersedia. Kedua, peningkatan belanja pemerintah pada kuartal terakhir akan mengakibatkan kenaikan permintaan agregat dan mengakibatkan tekanan inflasi pada kuartal berikutnya. Dalam studi ini, kami menganalisa dampak dari pertumbuhan pengeluaran pemerintah daerah di Indonesia terhadap inflasi daerah periode 2010–2014. Dengan menggunakan estimasi GMM Arellano Bond, kami menemukan pertumbuhan pengeluaran pemerintah daerah akan mengakibatkan inflasi daerah pada kuartal yang sama. Satu persen peningkatan belanja non-kapital mengakibatkan inflasi yang lebih tinggi dibandingkan dengan satu persen peningkatan belanja kapital.Kata kunci: Belanja Kapital; Belanja Non-Kapital; Inflasi Daerah; Pemerintah DaerahJEL classifications: E31; H72


Liquidity ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 42-49
Author(s):  
Udin Saefudin

The research aims to know financial ratio District Government of Tangerang Selatan from the budget realization report, there are two financial ratios as analysis. Revenue analysis could count growth revenue and tax. To count financial ratio (district self-ratio, decentralization grade, effectiveness to revenue ratio, efficiency ratio to PAD. And expenditure analysis to know value for money (expenditure growth analysis, Operational expense to total expense, capital expenditure to total expenditure, and expenditure realization to total expenditure).


2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Fariz Syahidi

Abstract: The purpose of this study was to determine the effectiveness, efficiency and growth on Highways and Water Resources Office of Banjar regency. The data analysis method was descriptive quantitative. The results showed that the average performance of the financial management of the efficiency ratio in 2013, 2014, 2015 was not efficient, due to the lack of savings in indirect expenditures or the payment of salaries of civil servants. Meanwhile, the effectiveness ratio in 2014 and 2015 were effective but in 2013 was quite effective. The effectiveness achievement was based on employees’ performance to realize performance targets and financial targets. The growth of revenue, capital expenditure and operational expenditure showed high to very high results. It means that the development growth increased every year, especially in capital spending as a means to financed infrastructure development for roads, bridges and maintenance. Keywords: efficiency, effectiveness, growth Abstrak: Tujuan penelitian ini adalah untuk mengetahui nilai efektifitas, efisiensi dan pertumbuhan pada Dinas Bina Marga dan Sumber Daya Air Kabupaten Ban-jar. Metode analisis data dalam penelitian ini adalah kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa rata-rata kinerja pengelolaan keuangan pada rasio efisiensi tahun 2013, 2014 dan 2015 tidak efisien. Hal ini dikarenakan tidak adanya penghematan pada belanja tidak langsung atau pembayaran gaji PNS. Pa-da rasio efektifitas tahun 2014 dan 2015 efektivitas dan tahun 2013 cukup efekti-vitas. Pencapaian hasil efektifitas didasarkan pada hasil kinerja pegawai yang mampu merealisasikan target kinerja dan target keuangan. Pertumbuhan PAD, be-lanja modal dan belanja operasional menunjukan hasil yang tinggi hingga sangat tinggi. Hal ini berarti dari tahun ke tahun pertumbuhan pembangunan mengalami peningkatan terutama pada belanja modal sebagai sarana untuk pembiayaan pem-bangunan infrastruktur pembangunan jalan, jembatan dan pemeliharaannya..Keywords: efisiensi, efektifitas, pertumbuhan


2017 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Juli Juli Juli

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.     Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.


2017 ◽  
Vol 3 (1) ◽  
pp. 41-56
Author(s):  
Media Gramini ◽  
Muhammad Yunus Kasim ◽  
Cici Riyanti K Bidin

This study aims to determine the performance of local revenue and expenditure budget of Morowali District in the period of 2011-2015. This research is quantitative descriptive. This study uses: (1) analysis performance of the local revenue consisting of variance revenue analysis, regional financial ratio analysis, (2) analysis of local expenditure performance includes: variance analysis of local expenditure, analysis of local expenditure activity, and analysis of local expenditure efficiency. The analysis shows that the performance of Morowali District’s local revenue and expenditure budget is poor due to: (1) variance revenue analysis is rated poorly because it has a negative difference; (2) analysis of local financial ratio shows that: (a) the degree of decentralization is very low, (b) independence ratio is very low with a pattern of instructive relationships, (c) dependence ratio has a high level of dependency and (d) effectiveness ratio is considered ineffective. Meanwhile the analysis of the performance of local expenditure shows: (1) variance expenditure analysis is considered good because it has a positive difference (2) activity ratio of expenditure is rated good while capital expenditure is considered less fit because Morowali District prioritizes its budget for operational expenditure than capital expenditures (3) efficiency analysis of expenditure is rated efficient. Penelitian ini bertujuan untuk mengetahui kinerja anggaran pendapatan belanja daerah Kabupaten Morowali pada periode tahun 2011-2015. Metode yang digunakan adalah metode deskriptif kuantitatif. Penelitian ini menggunakan alat analisis (1) analisis kinerja pendapatan daerah yang terdiri dari Analisis Varians Pendapatan, Analisis Rasio Keuangan Daerah, (2) analisis kinerja belanja daerah terdiri dari Analisis Varians Belanja Daerah, Analisis Keserasian Belanja Daerah, dan Analisis Efisiensi Belanja Daerah. Hasil analisis menunjukkan bahwa Kinerja APBD Kabupaten Morowali dilihat dari analisis kinerja pendapatan daerah Kabupaten Morowali memiliki kinerja kurang baik hal ini ditunjukkan (1) Analisis Varians Pendapatan dinilai kurang baik karena memiliki selisih negatif. (2) Analisis Rasio Keuangan Daerah terdiri dari (a) Derajat desentralisasi dinilai masih sangat rendah, (b)Rasio Kemandirian dinilai masih sangat rendah dengan pola hubungan instruktif, (c) Rasio Ketergantungan dinilai memiliki tingkat ketergantungan yang tinggi dan (d)Rasio Efektivitas PAD dapat dikategorikan tidak efektif. Sedangkan jika dilihat dari analisis kinerja belanja daerah: (1) Analisis Varians Belanja dinilai baik karena memiliki selisih positif (2) Rasio Keserasian belanja operasi dinilai serasi sedangkan belanja modal dinilai kurang serasi, dimana Kabupaten Morowali lebih memprioritaskan anggaran belanjanya untuk belanja operasi dibandingkan dengan belanja modal (3) Analisis Efisiensi Belanja dinilai efisien.


2021 ◽  
Vol 28 (1) ◽  
pp. 105-115
Author(s):  
Mengqi Cui ◽  
Yingwei Lu ◽  
Jiahao He ◽  
Lei Ji ◽  
Hui Wang ◽  
...  

Abstract With new sulphur oxides emission limits carried out in 2020, multiple desulphurisation methods have been proposed. The main desulphurisation scrubber systems were chosen and investigated using life cycle assessment. The whole system life is divided into the construction and operational phases. Three different systems classified by desulphurisers, namely, seawater, NaOH, and Mg-based systems, were modelled in GaBi software. Moreover, environmental, economic and energy aspects (3E model) were introduced for further analysis. Through this study, some conclusions have been drawn. As for the environmental aspect, the seawater system has the most pleasing performance since the primary emissions come from 1.24E+03 kg CO2 and 1.48E+01 kg chloride. The NaOH system causes 1000 times more emissions than the seawater. The Mg-based system has less pollution than the NaOH system, with 5.86E+06kg CO2 and 3.86E+03 kg chloride. The economic aspect is divided into capital expenditure (CapEx) and operational expenditure (OpEx) to estimate disbursement. The seawater system also has the most favourable cost appearance, which takes 1.7 million dollars without extra desulphuriser expenses, based on 10MW engine flue gas treatment. The next is the Mg-based system, which cost 2 million dollars in CapEx and $ 1200/year in OpEx for the desulphuriser. NaOH uses about 2.5 million dollars for construction and $ 30000/year in desulphuriser. As for the energy aspect, the seawater and Mg-based systems use less non-renewable energy than the NaOH system in the construction phase. In conclusion, the seawater system shows the best performance and could be an alternative in SOx control technologies. This study sheds light on the comprehensive evaluation of marine environmental protection technologies for further optimisation.


Author(s):  
Andi Maujung Tjodi ◽  
Tri Oldy Rotinsulu ◽  
George M.V. Kawung

ABSTRAK            Menciptakan sumber daya manusia yang berkualitas dibutuhkan berbagai sarana dan prasarana seperti investasi di sektor pendidikan, kesehatan dan infrastruktur. Peran pemerintah dalam implementasi aspek pendidikan dan aspek kesehatan adalah melalui pengeluaran pemerintah. Hubungan pertumbuhan ekonomi dan pembangunan manusia adalah ketika pendapatan atau PDB per kapita rendah akibat pertumbuhan ekonomi yang rendah, menyebabkan pengeluaran rumah tangga untuk peningkatan pembangunan manusia menjadi turun, begitu juga sebaliknya. Tujuan penelitian ini untuk menganalisis pengaruh pengeluaran pemerintah sektor pendidikan, sektor kesehatan dan belanja modal terhadap indeks pembangunan manusia melalui pertumbuhan ekonomi. Metode analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis) yang merupakan perluasan dari analisis regresi linear berganda. Hasil penelitian sub-struktur 1 menunjukan bahwa pengeluaran pemerintah sektor pendidikan dan belanja modal berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi, sedangkan pengeluaran sektor kesehatan berpengaruh negatif terhadap pertumbuhan ekonomi. Kemudian sub-struktur II menunjukan bahwa pengeluaran pemerintah sektor pendidikan, sektor kesehatan dan belanja modal berpengaruh positif namun tidak signifikan terhadap IPM, sedangkan pertumbuhan ekonomi berpengaruh positif dan signifikan terhadap IPM. Kemudian nilai koefisien jalur menunjukan bahwa pertumbuhan ekonomi merupakan variabel intervening untuk variabel pengeluaran pemerintah sektor pendidikan dan belanja modal terhadap IPM. Kata Kunci: Pengeluaran Sektor Pendidikan, Pengeluaran Sektor Kesehatan, Belanja Modal, Indeks Pembangunan Manusia ABSTRACTCreating quality human resources needed various means and infrastructure such as investment in the sector of education, health and infrastructure. The role of government in the implementation of education aspects and health aspects is through government spending. The relationship of economic growth and human development is when the income of GDP per capital low due to low economic growth, causing household expenses for the improvement of human development to be down, so is the opposite. The purpose of this research to analyze the influence of the government’s spending of education sector, health sector and capital expenditure againts the human development index through economic growth. The method of data analysis used in this research is the analysis of the path (path analysis) which is the expansion of multiple linear regression analysis. The result of research sub-structure I shows that the government expenditure of education sector and capital expenditure affects positive and significant to economic growth, while the spending of health sector affects negative to economic growth. Then sub-structure II shows that the government’s spending of education sector, health sector and capital expenditure are the positive but insignificant againts HDI, while economic growth affects positive and significant towards HDI. Then the value of the path coefficient shows that economic growth is an intervening variable for the variable government spending on education and capital expenditure on the HDI. Keyword: Education sector spending, health sector spending, capital expenditure, human development index


Author(s):  
Ambya Ambya

Human development index (HDI) is one of the benchmarks used to see the quality of human life as measured by looking at the level of human life quality of education, health and economy. This study aims to determine the effect of government spending from the education, health and capital expenditure sectors as well as income on the human development index. The data used is a secondary data in 7 districts in Lampung Province period of 2013-2018 which was obtained from the Directorate General of Fiscal Balance (DGFB Ministry of Finance) and the Central Statistics Agency (CSA) in Lampung province. The results of the analysis show that the government spending in the education sector and capital expenditure have a positive and significant effect on the human development index while the health sector spending as well as income have a negative and significant effect on the human development index.


2020 ◽  
Vol 9 (2) ◽  
pp. 78-93
Author(s):  
Mila Permata Sari

This study aims to identify and analyze the development of indirect spending in districts / cities in Jambi Province in 2009-2014. In addition, it is also used to determine and analyze the efficiency of indirect spending in terms of district / municipal efficiency in Jambi Province 2009-2014. The technical analysis used is qualitative and quantitative analysis, analysis of expenditure allocation on indirect spending development, analysis of spending performance in terms of efficiency. The development of district / municipal indirect spending in Jambi province in 2009-2014 was based on the annual average, namely the highest in Bungo district at 1.19% and the lowest in Tanjung Jabung Timur district at 0.11%. Based on the efficiency of district / municipal indirect spending in Jambi province in 2009-2014, the average target indirect expenditure from year to year has increased because from 2009-2014 all districts have been efficient from year to year in managing indirect expenditure. Districts / Cities in Jambi Province in Sungai Penuh City have been very effective from the efficiency of indirect spending.


2020 ◽  
Vol 7 (2) ◽  
pp. 86
Author(s):  
Olufemi Samuel Adegboyo

This paper analyses the impact of government spending on poverty reducing in Nigeria for the period 1981 to 2017 making use of annual time series data. The study employs the Auto-Regressive Distributed Lag (ARDL) approach. The result of the study revealed that economic service recurrent expenditure (ESRX), social and community recurrent expenditure (SCSRX), Transfer recurrent expenditure (TRX) reduces poverty while transfer capital expenditure (TCX) and administrative recurrent expenditure (ADRX) escalate poverty. Consequently, the study recommends that Government should embark on provision of food subsidies, subsidies farm input for farmers, subsidies transportation cost. Furthermore, government should endeavor to pay pensioners all their entitlements including gratuities as at when due without any delay, government should also be giving stipend to the unemployed and disabled, more poverty alleviating programs should be organize Also, the huge cost of maintaining the government should be reduced by reducing the numbers of political appointees to a reasonable size.


Sign in / Sign up

Export Citation Format

Share Document