scholarly journals Antecedents of Regional Financial Independence: A Moderating Effect of Capital Expenditure at Local Government Level in Indonesia

2021 ◽  
Vol 13 (4(J)) ◽  
pp. 41-49
Author(s):  
Fathan Qoriiba ◽  
Khoirul Aswar ◽  
Ermawati
Keyword(s):  
Local Governments ◽  
Structural Equation ◽  
Capital Expenditure ◽  
Equation Model ◽  
West Java ◽  
Financial Independence ◽  
Local Taxes ◽  
Study Results ◽  
Local Government Level ◽  
Government Level

This study aims to examine regional tax, general allocation fund, special allocation fund, and capital expenditure as a mediating on regional financial independence. Regency/City in West Java Province was used as a sample in this study. The purposive sampling method was used in this study to select a sample of 27 districts/cities in West Java Province from 2016 to 2019. Hypotheses in this study were tested using Structural Equation Model using Smart PLS 3.0 software. This study results in Regional Tax, General Allocation Fund, and Special Allocation Fund have a significant effect on regional financial independence, while capital expenditure is not able to mediate the effect of regional tax, general allocation fund, and special allocation fund on regional financial independence. For Local Governments, it is expected to optimize local taxes through the improvement of adequate public services. Then, given that the composition of general allocation funds and special allocation funds is quite dominant, the funds should be optimized for the development sectors so that their use can be efficient which will encourage economic growth and indirectly increase regional financial independence.

Entrepreneurship Management at the Local Government Level: The Experience of the Cities for Entrepreneurs Program

2018 ◽  
Vol 9 (5) ◽  
pp. 388-407
Author(s):  
Patricio Gigli ◽  
◽  
Donatela Orsi ◽  
Marisel Martín Aramburú ◽  
◽  
...  
Keyword(s):  
Human Capital ◽  
Local Government ◽  
Local Governments ◽  
Structural Characteristics ◽  
National Level ◽  
Development Issue ◽  
Starting Point ◽  
Local Government Level ◽  
Micro Level ◽  
Government Level

This paper aims at describing the experience of the Cities for Entrepreneurs Program (Ciudades para Emprender or CPE) of the National Directorate of Community and Human Capital (which belongs to the SEPYME), National Ministry of Production. This paper starts from the premise that entrepreneurship takes place at the most micro level of the offer and, therefore, is a concept associated with the characteristics of the environment closest to that offer: the local territory. However, there is little history in the country of public policies relating the issue of entrepreneurship with the local management. That is why we take as a starting point the conceptualization of the chosen framework: local governments and the development issue, seen from the perspective of entrepreneurships. Moreover, an overview is given on the structural characteristics of municipalities in Argentina. In addition, some international experiences and attempts to promote entrepreneurship at a national level are analyzed. Finally, the Cities for Entrepreneurs Program (CPE) is outlined, based on a summary of the diagnoses of the Entrepreneurial Ecosystems of the selected cities and the tools used and their execution status at the time of publication of this paper.

scholarly journals DOES MARKET MICROSTRUCTURE MATTER? FOREIGN AND DOMESTIC INSTITUTIONAL OWNERSHIP TO AGENCY COST

2008 ◽  
Vol 7 (1) ◽  
Author(s):  
Fitri Ismiyanti
Keyword(s):  
Stock Price ◽  
Structural Equation ◽  
Intrinsic Value ◽  
Institutional Ownership ◽  
Agency Cost ◽  
Equation Model ◽  
Price Premium ◽  
Price Discount ◽  
Divergence Of Opinion ◽  
Study Results

This research provides measure of absolute and relative equity agency costs for corporations under different ownership and management structures. Miller (1977) argues that divergence of opinion among investors causes the price difference of the price of a security. The dispute mechanism causes the forming price to be further of closer to its intrinsic value. Greater the divergence of opinion, causes greater the gap between the price and its’ intrinsic value. This study tests a new condition that reflects the existence of agency conflict, which is the conditions of stock price premium and stock price discount and related to agency cost control mechanism through foreign and domestic institutional ownership. The two conditions then called as price spread. This study tests four interrelated hypotheses in conditions of stock price premium and stock price discount that related to agency cost, foreign institutional ownership and domestic institutional ownership. Analysis method employs complete structural equation model (SEM), and multigroup SEM with constrained and unconstrained parameters. The direction of the study results consistent with result prediction. Nevertheless, there is one insignificant relationship, which is domestic institutional ownership towards agency cost. This indicates that the relationship hold but remains statistically unproven.

scholarly journals KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

2017 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Juli Juli Juli
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Local Taxes ◽  
Paired Samples ◽  
Before And After ◽  
Operational Expenditure ◽  
Observation Period

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.

Business zakat compliance in Algeria: an ethical perspective

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mouad Sadallah ◽  
Hijattulah Abdul-Jabbar
Keyword(s):  
Structural Equation ◽  
Ethical Theory ◽  
Political Instability ◽  
Business Owners ◽  
Equation Model ◽  
Ethical Perspective ◽  
Cross Sectional ◽  
Content Type ◽  
Ethical Decisions ◽  
Study Results

Purpose This research aims to investigate the influence of political instability, trust and knowledge on the zakat compliance behaviour of Algerian business owners. Based on the lenses of the ethical theory mainly and by reference to Zakat Core Principles (that originally inspired from the Basel Core Principles), the paper aims to provide an understanding of how these factors affect zakat compliance in the Algerian context from an ethical perspective. Design/methodology/approach A cross-sectional research design was applied. Using self-administered questionnaires, a total of 575 business owners in Algeria participated in this study. The hypothesised model was tested by using the partial least squares structural equation model. Findings The study results support that the ethical approach can explain zakat compliance among Algerian business owners. Specifically, the results revealed that political instability, zakat knowledge and trust significantly influence zakat compliance. Practical implications The results offer meaningful insights for the zakat institutions in Muslim societies to enable them to formulate zakat collection policies, assess the level of societal trust in the zakat authority, evaluate the influence of political instability on Muslim entrepreneurs’ zakat compliance and strengthen the entrepreneurs’ zakat knowledge on the exigency of paying zakat to the authority. Originality/value This study breaks new ground by exploring the effects of political instability, zakat knowledge and trust on zakat payers’ compliance ethical decisions in developing countries such as Algeria. More significantly, this research contributes to the existing literature of the ethical theory specifically by investigating the effect of political instability on zakat compliance among Algerian business owners.

scholarly journals Legislating community engagement at the Australian local government level

2019 ◽  
Author(s):  
Helen Christensen
Keyword(s):  
Local Government ◽  
Community Engagement ◽  
Local Governments ◽  
Central Place ◽  
Core Element ◽  
Vast Number ◽  
Reporting Requirements ◽  
Key Issues ◽  
Local Government Level ◽  
Government Level

Community engagement has assumed a more salient role in the operations of Australia’s local governments. A vast number of legislative instruments and reporting requirements are imposed upon local governments by the states and the Northern Territory across Australia’s seven local government jurisdictions. Consequently, a set of identifiable practices is solidifying as a core element of local government practice and state–local relations. However, while practices have recently proliferated, it is easy to forget that they are relatively new. This article examines the legislative frameworks of Australian local government systems by chronologically mapping the development of legislation and other reporting requirements. It is argued that community engagement now occupies a central place in local government, and that the jurisdictions use four different types of approaches, often simultaneously, which can fruitfully be described as ‘prescriptive’, ‘aspirational’, ‘empowering’ and ‘hedging’. The discussion draws comparative observations and identifies key issues and challenges for the future of community engagement. KeywordsCommunity engagement; Australia; local government; public participation; legislation

Measuring the Financial Crisis in Local Governments through Data Mining

2010 ◽  
pp. 21-46
Author(s):  
José Luis Zafra-Gómez ◽  
Antonio Manuel Cortés-Romero
Keyword(s):  
Data Mining ◽  
Local Governments ◽  
Financial Analysis ◽  
Capital Expenditure ◽  
Data Mining Technique ◽  
Predictive Capacity ◽  
Financial Independence ◽  
Four Dimensions ◽  
Financial Condition ◽  
Explanatory Factors

In local government, the financial analysis is focused on evaluating the financial condition of municipalities, and this is normally accomplished via an analytic process examining four dimensions: sustainability (or budgetary stability), solvency, flexibility and financial independence. Accordingly, the first goal the authors set out to achieve in this chapter is to determine the principal explanatory factors for each of the above dimensions. This is done by examining a wide range of ratios and indicators normally available in published public accounts, with the aim of extracting the most significant explanatory variables for sustainability, solvency, flexibility and financial independence. They use a rule induction algorithm called CHAID, which provides a highly efficient data mining technique for segmentation, or tree growing. The research sample includes 877 Spanish local authorities with a population of 1000 inhabitants or more. The developed model presents a high degree of explanatory and predictive capacity. For the levels of budgetary sustainability the most significant variables are those related to the current margin, together with the importance of capital expenditure in the budgetary structure. On the other hand, the short-term solvency depends on the liquid funds possessed by the entity. The flexibility, however, depends mainly on the financial load per inhabitant of the municipality, on the total sum of fixed charges. Finally, financial independence depends fundamentally on the transfers that the entity receives and on the fiscal pressure, among other elements.

scholarly journals An Analysis on the Correlation and Gender Difference between College Students’ Internet Addiction and Mobile Phone Addiction in Taiwan

2013 ◽  
Vol 2013 ◽  
pp. 1-10 ◽  
Author(s):  
Shao-I Chiu ◽  
Fu-Yuan Hong ◽  
Su-Lin Chiu
Keyword(s):  
College Students ◽  
Mobile Phone ◽  
Internet Addiction ◽  
Structural Equation ◽  
Equation Model ◽  
Female College Students ◽  
Future Studies ◽  
Mobile Phone Addiction ◽  
Study Results ◽  
And Gender

This study is aimed at constructing a correlative model between Internet addiction and mobile phone addiction; the aim is to analyse the correlation (if any) between the two traits and to discuss the influence confirming that the gender has difference on this fascinating topic; taking gender into account opens a new world of scientific study to us. The study collected 448 college students on an island as study subjects, with 61.2% males and 38.8% females. Moreover, this study issued Mobile Phone Addiction Scale and Internet Addiction Scale to conduct surveys on the participants and adopts the structural equation model (SEM) to process the collected data. According to the study result, (1) mobile phone addiction and Internet addiction are positively related; (2) female college students score higher than male ones in the aspect of mobile addiction. Lastly, this study proposes relevant suggestions to serve as a reference for schools, college students, and future studies based on the study results.

scholarly journals Service Innovation in Local Government: Analysis of Business Information Services in South Sulawesi Province, Indonesia

2018 ◽  
Vol 9 (3) ◽  
pp. 217-224
Author(s):  
Badu Ahmad
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Municipal Government ◽  
Service Innovation ◽  
Innovation Implementation ◽  
South Sulawesi ◽  
Business Information ◽  
Inhibiting Factors ◽  
Local Government Level ◽  
Government Level

Abstract This article aimed to determine and analyze the implementation of innovation forms as well as the factors supporting and inhibiting the implementation of innovation in local government level. The research was conducted in three regions in South Sulawesi province: Bantaeng, East Luwu, and Makassar. The results of the research showed that the service innovation implemented in South Sulawesi was quite varied but has the same objective, i.e giving satisfactory service of business licenses for society. Bantaeng Regency Government implemented click innovation, changes employees’ behavior without illegal charges and license delivery to applicant's home. Similarly, the East Luwu Regency government intensively innovated the management and one-day issuance of business license. While the Makassar Municipal Government focused more on weekend service innovation, delivering and picking up license documents. Supporting factors for service innovation in the three regions were regulation and commitment of the local governments while the inhibiting factors of innovation implementation were the limited fund and incompetent personnel in service duties.

scholarly journals THE EFFECT OF FINANCIAL AND NON-FINANCIAL PERFORMANCE ON REGIONAL COMPETITIVENESS OF BUNGO DISTRICT WITH CAPITAL EXPENDITURE AND BUDGET GOVERNANCE AS INTERVENING

2021 ◽  
Vol 1 (4) ◽  
pp. 347-354
Author(s):  
Herawati ◽  
Syamsurijal Tan ◽  
Sri Rahayu ◽  
Syahmardi Yacob
Keyword(s):  
Financial Performance ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Capital Expenditure ◽  
Equation Model ◽  
Primary Data ◽  
Capital Expenditures ◽  
Budget Management ◽  
Regional Competitiveness ◽  
The Impact

This study aims to determine the effect of financial and non-financial performance, capital expenditure, budget management on regional competitiveness. Second, this study also determines the impact of financial and non-financial performance on regional competitiveness through capital expenditures and budget management in the Bungo Regency. Primary data were collected through direct interviews with respondents with predetermined criteria and processed using Structural Equation Model analysis with PLS. The results study found only financial and non-financial performance and budget management had a significant effect on regional competitiveness, while capital expenditure had no effect. This study also found that financial and non-financial performance affects regional competitiveness through budget management, but it had no effect if capital expenditures were intervening.

scholarly journals Flypaper Effect of Regional Expenditures in Yogyakarta

2018 ◽  
Vol 2 (3) ◽  
Author(s):  
Muh Rudi
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Financial Resources ◽  
Local Autonomy ◽  
Flypaper Effect ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes ◽  
Article 5 ◽  
Stimulation Of

One of the consequences as a  result of the implementation of regional autonomy is that local governments must have sufficient financial resources to pay their autonomy government. The financial capacity of local governments would determine the ability of local governments to perform the functions of government. Considering Article 5 of Law No. 33, 2004, sources of regional revenue are regional revenues, balance funds/ transfers and financing. When local revenue comes from the transfers, the stimulation of expenditure is different from the stimulation that arises from local revenue (especially local taxes). This study focuses on identifying the flypaper effect on expenditure areas and its classification with samples of five districts and cities in Yogyakarta during 2006-2015. This paper argued that during the period among flypaper did not occur in the expenditure area and sub expenditure areas. In addition, flypaper found only in capital expenditure, while expenditure is not a suspect. Keywords: flypaper, autonomy and fiscal needs, local autonomy, Yogyakarta

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