scholarly journals Pengaruh Belanja Modal terhadap Pendapatan Asli Daerah dan Dampaknya Pada Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Aceh)

2014 ◽  
Vol 1 (2) ◽  
pp. 183-199
Author(s):  
Darwanis Darwanis ◽  
Ryanda Saputra
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Variable Region ◽  
Capital Expenditures ◽  
Capital Spending ◽  
Aceh Province ◽  
Spending Growth ◽  
The City ◽  
Positive Effect

The research aims to analyze the influence of Capital Expenditure on the original income and its impact on Local Government Financial Performance This research refers to a previous research’s conducted by Fajar Nugroho (2012). Objects of this research are the entire district and city in Aceh province. The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure of the district and the city in Aceh province from 2009 until 2012. The results of this study indicate that the Capital Expenditures negatively affect of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region. The results of this study indicate that the capital expenditureeffect on the Local original income, Local original income effect on financial performance, capital expenditures does not affect on the financial performance directly, while indirectly capital expenditureeffect on financial performance through local original income.

PENGARUH BELANJA MODAL DAN ALOKASI DANA DESA TERHADAP KEMANDIRIAN DAN KINERJA KEUANGAN DESA DI KABUPATEN JEMBER

BISMA ◽  
2018 ◽  
Vol 12 (1) ◽  
pp. 37
Author(s):  
Dinna Tri Yulihantini ◽  
Hari Sukarno ◽  
Siti Maria Wardayati
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Government Budget ◽  
Financial Independence ◽  
Fund Allocation ◽  
Negative Effect ◽  
Effectiveness And Efficiency ◽  
Village Government ◽  
Positive Effect

financial performance in Jember Regency. In specific, this study analyzes the influence of capital expenditure and Village Fund Allocation (ADD), as the components of Village Government Budget (APBDes), on village financial performance in terms of its effectiveness and efficiency. This study used secondary data in the form of Realization Reports of APBDes that were collected from the 53 villages for the period of 2015-2016. Data were analyzed using path analysis. Results of the study indicate that capital expenditure and ADD have no influences on the independence of village financial performance, capital expenditure has a negative effect on the effectiveness of village financial performance, while ADD and the independence of village financial performance have no significant effects on the effectiveness of village financial performance. In terms of efficiency, capital expenditure has a negative effect on village financial performance, while ADD has a positive effect on village financial performance. Village financial independence has no effect on the efficiency of village financial performance. Keywords: Capital Expenditure, Village Fund Allocation, Village Financial Independence, Effectiveness and Efficiency of Village Financial Performance.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 362-371
Author(s):  
Fajar Maulana ◽  
Wida Fadhlia
Keyword(s):  
Financial Management ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Unit Of Analysis ◽  
Independent Variables ◽  
Local Revenue ◽  
Analysis Technique ◽  
Simultaneous Testing ◽  
Aceh Province

This study aims to examine the effect of Local Revenue, Special Allocation Funds, and Area Size on Capital Expenditures. The data used in this study are secondary data obtained from the Aceh Financial Management Agency. The unit of analysis in this study is the 2014-2018 Regency/City Budget Realization Report. The sample in this study was Aceh Province consisting of 23 Regencies/Cities. The analysis technique used is multiple linear regression using SPSS 24. This study uses the independent variables Regional Original Revenue, Special Allocation Funds, and Area and the dependent variable Capital Expenditure. The results of this study indicate that in the simultaneous testing (F test), the variable Local Revenue, Special Allocation Funds, and Area Size have a significant effect on capital expenditure. . In the partial test, the variable of Original Regional Revenue, Special Allocation Funds, and area size affect capital expenditure.

scholarly journals KONTRIBUSI PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DAN KINERJA KEUANGAN DAERAH PROVINSI BALI

2017 ◽  
Vol 6 (1) ◽  
pp. 29
Author(s):  
Ida Bagus Badjra ◽  
I Ketut Mustanda ◽  
Nyoman Abudanti
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
Fund Balance ◽  
Capital Spending ◽  
Negative Effect ◽  
Study Population ◽  
Performance Area ◽  
Decentralized Government ◽  
The City

Issues that arise in a decentralized government that is when the allocations are not appropriate in capital expenditure as well as the reception is not optimal (PAD, DBH, DAU, and DAK) that impact on the performance of local government. This study aimed to analyze the effect of revenue (PAD) and Fund Balance to the Capital Expenditure and Financial Performance Bali Provincial. The study population was all over the city /regency in Bali. This research technique using census method. The results showed that capital spending is directly positive and significant impact on the financial performance area, equalization funds directly no significant effect on capital expenditure, the balance funds indirectly positive and significant impact on the financial performance areas, PAD direct significant effect on capital spending PAD indirectly no significant negative effect on the financial performance of the region.

F. ANALISIS PENGARUH PAD DAN DAK TERHADAP BELANJA MODAL PROVINSI JAWA TIMUR TAHUN 2010-2019

2021 ◽  
Vol 4 (1) ◽  
pp. 61
Author(s):  
Putri Indah Sari ◽  
Dr. Ignatia Martha Hendrati, S.E., M.E. ◽  
Kiki Asmara,S.E.,MM
Keyword(s):  
Time Series ◽  
Local Governments ◽  
Time Series Data ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Series Data ◽  
Capital Expenditures ◽  
Positive Effect

Abstrak Undang-Undang Nomor 32 Tahun 2004 tentang Otonomi daerah atau Desentralisasi menjelaskan bahwa kewajiban pemerintah daerah dalam mengendalikan daerahnya sesuai dengan aturan dan undang-undang yang berlaku. Pengalokasian Anggaran Belanja Modal didasarkan pada kebutuhan sarana dan prasarana daerah, anggaran Belanja Modal sebaiknya dialokasikan untuk hal-hal yang produktif. Sehingga, pemerintah daerah harus mampu mengalokasikan anggaran belanja modal dengan benar karena hal itu merupakan salah satu langkah pemerintah daerah dalam meningkatkan pelayanan publik. Penelitian ini bertujuan untuk menguji pengaruh dari Pendapatan Asli Daerah (PAD)  dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal Provinsi Jawa Timur. Penelitian ini menggunakan analisis data time series Tahun 2015-2019 di Provinsi Jawa Timur. Data yang digunakan merupakan data sekunder yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan Republik Indonesia. Metode analisis yang digunakan adalah Analisis Regresi linier berganda, Uji koefisien Determinasi (R2), Uji-t dan Uji F dengan bantuan software SPSS. Dari hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Alokasi Khusus secara (simultan) mempunyai pengaruh signifikan terhadap Belanja Modal di Provinsi Jawa Timur Tahun 2010-2019. Secara parsial 1) Pendapatan Asli Daerah berpengaruh positif terhadap Belanja Modal Provinsi Jawa Timur Tahun 2010-2019. 2) Dana Alokasi Khusus berpengaruh positif  variabel PAD berpengaruh positif terhadap Belanja Modal Provinsi Jawa Timur Tahun 2010-2019.   Kata kunci : Belanja Modal, PAD, dan DAK. Abstract Law Number 32 of 2004 concerning Regional Autonomy or Decentralization explains that the obligation of local governments to control their regions is in accordance with the applicable laws and regulations. The allocation of the Capital Expenditure Budget is based on the needs of regional facilities and infrastructure, the capital expenditure budget should be allocated for productive things. Thus, local governments must be able to allocate the capital expenditure budget properly because this is one of the steps of the local government in improving public services. This study aims to examine the effect of Regional Original Income (PAD) and Special Allocation Funds (DAK) on the Capital Expenditure of East Java Province. This study uses time series data analysis 2015-2019 in East Java Province. The data used is secondary data obtained from the Directorate General of Fiscal Balance of the Republic of Indonesia. The analytical method used is multiple linear regression analysis, coefficient of determination (R2), t-test and F test with the help of SPSS software. The results of the study indicate that the Regional Original Income and the Special Allocation Funds (simultaneously) have a significant effect on capital expenditure in East Java Province in 2010-2019. Partially 1) Local Own Revenue has a positive effect on the Capital Expenditures of East Java Province in 2010-2019. 2) The Special Allocation Fund has a positive effect, the PAD variable has a positive effect on the Capital Expenditure of East Java Province in 2010-2019. Keywords: Capital Expenditures, PAD, and DAK

scholarly journals The Effect of Financial Performance and Balanced Funds on Capital Expenditure of Local Government in District/City in Indonesia

2019 ◽  
Vol 9 (4) ◽  
pp. 129
Author(s):  
Kornelis Kopong Bolen ◽  
Payamta
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Capital Expenditures ◽  
Financial Efficiency ◽  
City Governments ◽  
Financial Independence ◽  
The Republic

Many regional governments in district/city still allocate their capital expenditures below 30%. It is not in line with expectations as mandated in Regulation of the Minister of Home Affairs on Guidelines for Preparation of Regional Income and Expenditure Budget (APBD). The purpose of this study is to examine the effect of financial performance and balance funds on the allocation of capital expenditures for district /city governments in Indonesia. The sample used in this study were 473 district/city governments consisting of 382 district governments and 91 city governments. Meanwhile, the type of data used was secondary data. The analysis in the study was based on reports on the realization of the 2013 to 2017 budget audited by The Supreme Audit Agency of The Republic of Indonesia (BPK).The results of multiple regression analysis show first, Regional Financial Independence and General Allocation Funds have a negative but significant effect on Capital Expenditures. Second, Regional Financial Effectiveness, Revenue Sharing Funds, and Special Allocation Funds have a positive and significant effect on Capital Expenditures. Third, Regional Financial Efficiency does not significantly affect Capital Expenditures.

scholarly journals Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Indeks Pembangunan Manusia Dengan Belanja Modal Sebagai Variabel Intervening

2019 ◽  
Vol 1 (1) ◽  
pp. 1-17
Author(s):  
Adel Riviando ◽  
Henri Agustin ◽  
Halmawati Halmawati
Keyword(s):  
Capital Expenditure ◽  
Secondary Data ◽  
Partial Least Square ◽  
Least Square ◽  
Capital Expenditures ◽  
Descriptive Research ◽  
Total Capital ◽  
West Sumatra ◽  
Quantitative Descriptive ◽  
Positive Effect

This research aims to prove empirically the influence of PAD, DAU and DAK on the HDI with Capital Expenditure as an Intervening variable. This is quantitative descriptive research. The population in this research were 19 districts and cities in the Province of West Sumatra in 2015-2017. The PAD variable is measured by the PAD formula =% allocation forming the HDI × total PAD, the DAU variable measured by the DAU formula =% allocation forming the HDI × the total DAU, the DAK variable measured DAK formula =% allocation of HDI maker × total DAK, variable Capital Expenditures measured by Capital Expenditure =% allocation of HDI formers × total Capital Expenditures and HDI measured through the average of 3 components forming the HDI. Samples in this study were determined by the total sampling method. The type of data used is secondary data obtained from www.bps.go.id and www.djpk.depkeu.go.id. The analytical method used is Partial Least Square. The results of this study shows that PAD, DAU and DAK have a significant positive effect on the HDI, Capital Expenditures are not able to mediate the influence of PAD, DAU and DAK on the HDI

scholarly journals The Influence of Locally Generated Revenue, Public Allocation Funds and Specific To Financial Performance of The Region in The City/Regency Government in Aceh Province

2017 ◽  
Vol 1 (01) ◽  
pp. 43
Author(s):  
Zainal Putra
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Regression Models ◽  
Secondary Data ◽  
Jel Classification ◽  
Linear Regression Models ◽  
Know How ◽  
Aceh Province ◽  
The City ◽  
Multiple Linear Regression Models

<p>The purpose of this research are: (1). To know how the condition of region own source revenue, the general allocation fund, special allocation fund and regional financial performance , (2). To find out the influence of region own source revenue, the general allocation fund, special allocation fund to the region financial performance, (3). To know the influence of region own source revenue to the region financial performance, (4). To find out the influence of the general allocation fund to the region financial performance, (5). to know the effect of the special allocation fund toward region financial performance. The data used in this research is a secondary data obtained from the office of BPK RI Aceh province Representative. The data collected in the form of pooling data in period of 2008-2012. The entire population in this research are sampled as many as 23 regencies / cities in Aceh province. In analyzing the data using multiple linear regression models. The results showed that: (1). Regencies / cities in Aceh province the category of of region finance ability is “very less" and the category of Region Finance Independence is "very low" with a pattern of "instructive" relationship, (2). The financial performance of the region show a decreasing trend in the span of 2008-2012 , (3). The variable of region own source revenue, general allocation fund, special allocation fund simultaneously influential and significant to the variable of regional financial performance , (4). Partially only variable of general allocation fund and variable of special allocation fund that influence and significant toward the variable of regional financial performance, whereas the variable of region own source revenue does not influence significantly to the variable of regional financial performance.</p><p><br />JEL Classification: H20, H50, P50<br />Key words: The General Allocation Fund, The Region Own Source Revenue, The Regional Financial Performance, The Special Allocation Fund</p>

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA OTONOMI KHUSUS, DAN SISA LEBIH PENGGUNAAN ANGGARAN TERHADAP BELANJA MODAL PADA FUNGSI KESEHATAN

2019 ◽  
Vol 5 (2) ◽  
pp. 183-198
Author(s):  
Sri Diana Rezeki ◽  
Hasan Basri ◽  
Muhammad Arfan
Keyword(s):  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Regression Method ◽  
Fiscal Year ◽  
Purposive Sampling ◽  
Capital Spending ◽  
Aceh Province ◽  
Health Function

The purpose of this study was to examine the effect of regional own revenue (PAD), general allocation fund (DAU), special autonomy fund (DOK) and unspent funds at end of fiscal year (SiLPA) to capital expenditure of health function. Through a purposive sampling as a technique of selecting sample, there were  15 districts/municipalities in Aceh Province for 4 periods from 2012 to 2015 as the samples. Data used in this research was a secondary data obtained from Financial Agency of Aceh. The technique used for a data collection was through a documentation technique. The analytical method used in this research was  standardized regression method or path analysis which is an extension of multiple linear regression analysis. The results showed that PAD, DAU, and DOK influenced a capital expenditure on health function. Meanwhile, SiLPA did not influence the capital expenditure on health function. In addition, PAD, DAU, DOK, and SiLPA simultaneously influenced the capital expenditure on health functions.Keywords: Capital Spending of Health, PAD, DAU, DOK, and SiLPA.  ABSTRAK Penelitian ini bertujuan menguji pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Otonomi Khusus (DOK) dan Sisa Lebih Pengguna Anggaran (SiLPA) terhadap belanja modal pada fungsi kesehatan. Berdasarkan teknik pengambilan sampel secara purposive sampling, dari 23 Kabupaten/Kota di Provinsi Aceh hanya 15 Kabupaten/Kota dipilih menjadi sampel penelitian ini selama periode 2012-2015. Data yang digunakan adalah data sekunder dari Dinas Keuangan Aceh melalui teknik dokumentasi. Metode Analisis menggunakan standardized regression yang merupakan perluasan dari analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa PAD, DAU, dan DOK berpengaruh terhadap belanja modal pada fungsi kesehatan sedangkan SiLPA tidak berpengaruh. Hal ini bermakna adanya peningkatan terhadap alokasi PAD, DAU, dan DOK dalam suatu anggaran maka akan meningkatkan jumlah alokasi belanja modal yang dapat dimanfaatkan untuk kesehjateraan publik dalam sektor kesehatan, sehingga diharapkan dapat meningkatkan derajat kesehatan  masyarakat Aceh yang lebih baik.Disamping itu, secara simultan PAD, DAU, DOK, dan SiLPA secara bersama-sama berpengaruh terhadap belanja modal pada fungsi kesehatan.

scholarly journals Pengaruh Belanja Modal, Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Kinerja Keuangan Dengan Pengawasan Sebagai Variabel Moderating Di Kabupaten/Kota Provinsi Riau Tahun 2014 - 2018

2020 ◽  
Vol 4 (1) ◽  
pp. 36-53
Author(s):  
Nora Angelina ◽  
Yulia Efni ◽  
Muhammad Rasuli
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Total Sample ◽  
Entire Population ◽  
Capital Expenditures ◽  
Significant Positive Effect ◽  
Local Revenue ◽  
Positive Effect

This study aims to see and the effect of capital expenditure, local revenue and general allocation funds on financial performance with supervision as a moderating variable in regencies / cities of Riau Province in 2014-2018. The population in this study is the regional financial performance in Riau Province as much as 12 (twelve) Districts / Cities during 2014 - 2018. The sampling method used the census method or saturated samples, namely the entire population became the research sample so that the total sample used in this study was 60. The results in this study are that capital expenditures, local revenue and general allocation funds have a significant positive effect on regional financial performance. Supervision has a significant positive effect on financial performance. Supervision can moderate between capital expenditures, local revenue and general allocation funds and regional financial performance.

scholarly journals Determinants of Domestic Direct Investment in Indonesia: Islamic Economic Approach

JEJAK ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 282-297
Author(s):  
Iva Faizah ◽  
Muhammad Iqbal Fasa ◽  
Suharto Suharto ◽  
Dhidhin Noer Ady Rahmanto ◽  
Fauzul Hanif Noor Athief
Keyword(s):  
Economic Growth ◽  
Direct Investment ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Capital Spending ◽  
Negative Effect ◽  
Islamic Economic ◽  
Value Realization ◽  
The Relationship

The aim of this research is to analys the influence of Domestic Direct Investment (DDI) to Economic Growth in Indonesia (GDP) with Capital Expenditures as moderating variable. We use panel data with 9 years of observation (2010-2018) and 30 provinces in Indonesia, based on purposive sampling, secondary data and analyzed by MRA (Moderated Regression Analysis). The results indicates that, DDI actually gives negative effect on economic growth in Indonesia it was because of them is worth the investment in the country is still low when compared with foreign investment and investment out of the country, and greater fluctuations in value realization of these investments annually. Capital expenditure has proved to strengthen and change the direction of the relationship between the DDI to the GDP, due to the realization that capital spending is focused in the development of infrastructure.

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