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.

scholarly journals Dampak Desentralisasi Fiskal terhadap Volatilitas Belanja Pemerintah Kabupaten/Kota di Indonesia

2019 ◽  
Vol 19 (1) ◽  
pp. 118-138
Author(s):  
Benedictus Raksaka Mahi ◽  
Syarah Siti Supriyanti
Keyword(s):  
Local Government ◽  
Government Spending ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Government Transparency ◽  
Before And After

The volatility of expenditures sub-local derived from central government transparency in transfers to local governments may aggravate sublocal economy. This study aims to analyze the eect of fiscal decentralization to the level of volatility of local government spending in 230 sub-local in Indonesia. We use two periods, before and after the implementation of Law No. 28 Year 2009. The regression results indicate that the volatility of local government spending may decrease if the degree of fiscal decentralization increases, especially at the time when districts implement that law. As responsive taxation can provide incentives for smooth spending for sub-local government. ================================= Volatilitas belanja pemerintah kabupaten/kota yang berasal dari ketidakpastian transfer pemerintah pusat kepada pemerintah daerah dapat memperburuk perekonomian kabupaten/kota. Penelitian ini bertujuan menganalisis pengaruh desentralisasi fiskal terhadap tingkat volatilitas belanja riil pemerintah pada 230 kabupaten/kota di Indonesia serta membandingkan data sebelum dan sesudah implementasi UU No. 28 Tahun 2009. Hasil menunjukkan semakin tinggi derajat desentralisasi fiskal, cenderung menurunkan volatilitas belanja riil pemerintah kabupaten/kota karena kemampuan fiskal kabupaten/kota cenderung meningkat setelah implementasi UU tersebut. Pajak properti merupakan sumber penerimaan daerah yang dapat diprediksi sehingga pemerintah kabupaten/kota dapat mengelola belanja daerahnya dengan lebih pasti dan terukur.

scholarly journals The Effect of Fiscal Decentralization on the Accountability of City / District Government Financial Reporting in Indonesia and the Regional Government's Financial Performance as a Moderation Variable

2020 ◽  
Vol 5 (7) ◽  
pp. 370-376
Author(s):  
Wahida Nurmuthmainnah ◽  
Syarifuddin . ◽  
Mediaty .
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Financial Statements ◽  
Series Data ◽  
Financial Reports ◽  
Regional Governments

This study aims to provide an overview of the effects of fiscal decentralization in proxies with regional independence and regional dependence on the central government regarding accountability of regional financial reporting and financial performance of Local Governments as moderating variables. The type of data used in this study is secondary data, panel data in the form of time series data from 2015 to 2017 and cross section data from 509 districts / cities in Indonesia. The sample selection in this study was purposive sampling by creating a cluster of western, central and eastern regions, so that 135 samples were obtained. The results showed that: (1) Regional independence had a positive effect on the accountability of local government financial reports. (2) Regional Dependence has a negative effect on the Accountability of Regional Government Financial Statements. (3) The financial performance of regional governments can moderate the influence of regional independence on the accountability of local government financial reports. (4) The financial performance of regional governments can moderate the effect of regional dependence on the accountability of local government financial statements.

scholarly journals Analisis kinerja keuangan pemerintah daerah sebelum dan setelah ditetapkannya keputusan menteri dalam negeri no. 29 tahun 2002

2020 ◽  
pp. 172-186
Author(s):  
Cici Dewi Sari Murni
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Ability Level ◽  
Paired Sample ◽  
Paired Samples ◽  
Before And After ◽  
Parametric Statistics

This study aims to see whether there are differences in local government financial performance before and after the stipulation of Kepmendagri No.29 of 2002. This research was conducted in 12 districts/cities in Aceh which had not been expanded until 2001. The data used were secondary data with data collection techniques. documentation derived from the BPS in the Province of Aceh and other supporting sources. The variables used are the ratio of financial ability, ability to mobilize, level of dependency, and fiscal decentralization. Data were analyzed using parametric statistics which are different tests for two paired samples (paired sample t-test). The results showed that the financial performance of local governments in the form of financing ability, mobilization ability, level of dependency before the stipulation of Kepmendagri No. 29 of 2002 was not different from after the stipulation of Kepmendagri No. 29 of 2002, whereas in the form of fiscal decentralization before the stipulation of Kepmendagri No. 29 of 2002 is different from after the stipulation of Kepmendagri No. 29 of 2002.

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 ANALISIS PENGARUH DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA PEMERINTAH DAERAH KOTA MANADO

2019 ◽  
Vol 17 (2) ◽  
Author(s):  
Ferly Christian Kolinug ◽  
Anderson Guntur Kumenaung ◽  
Debby Christina Rotinsulu
Keyword(s):  
Time Series ◽  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Series Data ◽  
Positive Trend ◽  
Flypaper Effect ◽  
Regional Budget ◽  
The City

ABSTRAK Pelaksanaan desentralisasi dibiayai atas beban Anggaran Pendapatan dan Belanja Daerah (APBD) sehingga pembiayaan pembangunan secara bertahap akan menjadi beban terhadap pemerintah daerah. Keadaan ini akan semakin memperkuat tekanan internal dari keuangan daerah, karena peranan sumbangan dan bantuan pusat dalam pembiayaan pembangunan daerah akan semakin kecil. Bantuan pusat dalam pembiayaan pembangunan hanya akan diberikan untuk menunjang pengeluaran pemerintah, khususnya untuk belanja pegawai dan program-program pembangunan yang hendak dicapai. Hal ini berarti bahwa seiring dengan berjalannya otonomi, dana transfer yang diberikan oleh pemerintah pusat ke pemerintah daerah mulai berkurang dan yang menjadi sumber utama pembiayaan daerah adalah pendapatan dari daerah sendiri. Transfer Pemerintah Pusat khususnya yang didominasi oleh transfer tidak bersyarat yaitu DAU dan DBH menjadi sumber dana utama dalam menunjang pembiayaan pembangunan yang ada di Kota Manado, hal ini mengindikasikan adanya fenomena flypaper effect pada Kota Manado. Penelitian ini bertujuan menelaah performa kinerja keuangan daerah untuk mengetahui apakah transfer atau DAU plus DBH dari pemerintah pusat dan PAD berpengaruh terhadap belanja pemerintah daerah (BD) Kota Manado serta untuk mendeteksi terjadinya flypaper effect. Data yang dipakai menggunakan data time series dengan periode anggaran tahun 2006-2012. Metode analisis yang digunakan adalah model analisis rasio dan model ekonometrik, dengan menggunakan data sekunder. Hasil analisis rasio menunjukkan kemandirian dan derajat desentralisasi memiliki trend positif, akan tetapi masih sangat bergantung pada dana transfer pusat, juga ditemukan  produktivitas dan efektivitas belanja daerah (BD) terjadi penurunan. Hasil analisis regresi menunjukkan bahwa DAU dan PAD secara terpisah maupun serentak berpengaruh positif terhadap Belanja Daerah dan  pengaruh PAD terhadap BD lebih besar daripada pengaruh DAU terhadap BD dan memberikan bukti tentang tidak adanya keberadaan flypaper effect. Hal ini menunjukkan bahwa Pemerintah Daerah Kota Manado dalam memprediksi Belanja Daerahnya (BD) lebih mengutamakan kemampuan keuangannya sendiri yang diproksi dari penerimaan Pendapatan Asli Daerah (PAD).   Kata kunci:      Kinerja Keuangan Daerah, Anggaran Pendapatan dan Belanja Daerah (APBD),  Flypaper Effect. ABSTRACT The implementation of decentralization be financed at the expense of the Regional Budget (APBD) so that development financing will gradually become a burden for local governments. This situation will further strengthen the internal pressure of the financial area, because the role of donations and assistance in financing the regional development center will be smaller. Central assistance in development financing will only be granted to support government spending, particularly for personnel expenditure and development programs to be achieved. This means that over autonomy, transfer of funds given by the central government to local governments began to decrease and become the main source of funding is the revenue from the region itself. Central Government Transfers particularly dominated by unconditional transfer that DAU and DBH become a major source of funding to support the financing of development in the city of Manado, it indicates that the phenomenon of flypaper on the city of Manado. The research examined the performance of the financial performance area to determine whether the transfer or DAU plus DBH of the central government and the PAD influence on local government expenditures (BD) as well as the city of Manado for detecting the occurrence of flypaper. The data used using time series data with the 2006-2012 budget period. The analytical method used is the ratio analysis models and econometric models, using secondary data. Results of the analysis showed the ratio of self-reliance and degree of decentralization has a positive trend, but still highly dependent on the transfer of funds center, also found the productivity and effectiveness of expenditure areas (BD) decline. Regression analysis showed that DAU and PAD separately or simultaneously positive effect on regional expenditures and the effect of PAD to BD is greater than the influence of the DAU to BD and provide evidence about the absence of the existence of flypaper. This indicates that the Local Government Area of ​​Manado in predicting Shopping (BD) prefers his own financial capabilities are a proxy of acceptance revenue (PAD).   Keywords: Financial Performance Regional Budget (APBD), flypaper.

scholarly journals Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Djoko Susanto ◽  
Rudy Badrudin ◽  
Nuri Marlia
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Regional Government ◽  
Regional Autonomy ◽  
Before And After ◽  
Financial Balance ◽  
Special Region

Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.

scholarly journals Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Subang

2019 ◽  
Vol 11 (2) ◽  
pp. 107-124
Author(s):  
Ai Siti Farida ◽  
Raden Faisal Maulana Nugraha
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Central Government ◽  
Capital Expenditure ◽  
Primary Data ◽  
Local Revenue ◽  
Financial Growth ◽  
Qualitative Descriptive ◽  
District Government ◽  
Operational Expenditure

The existence of regional autonomy requires each region to manage its finances independently. In its financial management, in 2014-2017 Subang District had several problems such as, the largest income was still from the balance fund which was a transfer from the Central Government, low capital expenditure, regional financial growth was at very low value, and inefficient local revenue. This study aims to find out how the financial performance of the Subang Regency Government in 2014-2017 was measured using regional financial ratios. This research is a qualitative descriptive study. In data collection researchers used the method of observation, interviews, and documentation. The type of data used is primary data from the Subang District Government Budget Realization Report 2014-2017. The results of the analysis show that the Financial Performance of the Subang Regency Government in terms of (1) The independence ratio shows that Subang Regency is very independent, because the average is 17.1% (2) The harmony ratio of the Subang Regency government is more likely to prioritize operational expenditure than capital expenditure. Large operating expenses are at an average of 73.75%. While for capital expenditures at an average of 21.75% (3) Regional financial growth ratios can be said to be still very low, because the average is 8.6% (4) The efficiency ratio of local revenue can be said to be inefficient, because the average the efficiency rate is 63.3% (5) The effectiveness ratio of Subang Regency's original income has been effective, because the average effectiveness is above 100% which is 113.8%.

scholarly journals FLYPAPER EFFECT PADA DANA ALOKASI UMUM ( DAU ) DAN PENDAPATAN ASLI DAERAH ( PAD ) TERHADAP BELANJA DAERAH ( BD ) PADA PEMERINTAH PROVINSI SULAWESI UTARA

2013 ◽  
Vol 2 (1) ◽  
pp. 11
Author(s):  
Adventinus Kristanto Lambut ◽  
Novi Budiarso
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Separation Of Powers ◽  
Capital Expenditure ◽  
Flypaper Effect ◽  
North Sulawesi ◽  
Local Expenditure ◽  
Origin Region ◽  
Original Region ◽  
Operational Expenditure

Decentralization leads the broad impact of accounting for local governments. Among other is the separation of powers from the centre, which has been handed to the local  ( including state, province, county, and town) . Even so, the Central Government does not immediately fully release the local goverments. But the Central Government still needs to transfers  intergovernmental grants to the local. One of the funds transfer is General Allocation Fund which can need by the local government freely for either operational expenditure or capital expenditure. The General Allocation Fund  ( Dana Alokasi Uumum )  and the Original Region Revenue  ( Pendapatan Asli Daerah)  are several income account for local governments to be used as Local Expenditure  ( Belanja Daerah) . One example of the waste in the BD can be seen through a phenomenon called the flypaper effect. Where DAU lag 1 is more significantly influential to BD than PAD lag 1. However, in this research gives empirical evidence that in North Sulawesi Province Government for the realization of the budget for the years 2001 until 2010, the flypaper effect phenomenon does not occur. This demonstrared by statistic tool, multiple regression generates the coefficient PAD lag 1 influences significantly to BD with 0.006 on α 0.05 whereas DAU lag 1 does not influence significant.Keywords: General Allocation Fund, Origin Region Revenue, Local Expenditure, Flypaper Effect.

scholarly journals Analisis Kinerja Keuangan Pemerintah Kota Semarang Tahun 2013-2017

2020 ◽  
Vol 2 (2) ◽  
pp. 302-309
Author(s):  
Efriyani Sumastuti ◽  
Eriza Nariyanti ◽  
Ika Indriasari
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Financial Ratios ◽  
Growth Ratio ◽  
Local Revenue ◽  
Operating Expenditure ◽  
Regional Budget

The financial performance of local governments is a measure used to ensure the ability of the regions to properly and correctly enforce financial implementation rules to maintain the desired services. This study aims to analyze the financial performance of the local government of Semarang City using 5 financial ratios. The data used is secondary data, in the form of the Semarang City Regional Budget Realization Report in 2013-2017. Furthermore, 5 financial ratios are calculated, consisting of effectiveness ratios, efficiency ratios, compatibility ratios, growth ratios and independence ratios. The results showed that in general the financial performance of the Semarang City local government was very good. This can be seen from the effectiveness ratio of local revenue is very effective, the ratio of regional financial efficiency is very efficient, the ratio of operating expenditure to regional expenditure, the ratio of operating expenditure growth and the growth ratio of capital expenditure has positive growth, the ratio of self-reliance is moderate with participatory relationship patterns. Even so, it is necessary to increase and optimize Regional Original Income (PAD) from year to year through controlling new regional potentials and developing regional potential.

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