scholarly journals Transfer Pusat dan Upaya Pendapatan Asli Daerah (Studi kasus Kabupaten/Kota di Kalimantan Barat)

2015 ◽  
Vol 4 (1) ◽  
pp. 45
Author(s):  
Metasari Kartika
Keyword(s):  
Panel Data ◽  
Empirical Evidence ◽  
Intergovernmental Transfers ◽  
West Kalimantan ◽  
Local Revenue ◽  
The Impact ◽  
Unbalanced Panel Data

This study aims to obtain empirical evidence the impact of intergovernmental transfers on local revenue effort. This study uses unbalanced panel data from 14 Regency / Municipality in West Kalimantan Province during the period 2001 to 2009.The research concluded that (1) There are differences in the local revenue capacity in the Regency/Municipality West Kalimantan Province, causing the local revenue efforts was different, (2) On average in the Regency / Municipality West Kalimantan Province, DAU and DBH tax (unconditional transfers ) has a positive and significant effect on local revenue effort, (3) On average in the Regency / Municipality West Kalimantan Province, DAK (conditional transfers) has a negative and significant effect on local revenue effort.

scholarly journals PENGARUH PENYEDERHANAAN STRUKTUR TARIF CUKAI SPESIFIK TERHADAP KONSUMSI ROKOK

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Nur Indah Lestari
Keyword(s):  
Panel Data ◽  
Random Effects ◽  
Random Effect ◽  
Random Effect Model ◽  
Rate Structure ◽  
Price Increases ◽  
Using Data ◽  
Structure Simplification ◽  
The Impact ◽  
Unbalanced Panel Data

ABSTRACT:  This study is conducted to estimate the impact of the increase in regular and specific excise rates structure simplification on cigar's consumption through its price. Using data in 2015 and applying random effect model for unbalanced panel data on Sigaret Kretek Mesin-type and Sigaret Kretek Tangan-type of the cigar, this study compares the impact of price increases due to both specific excise rate structure simplification and regular increase on the excise rate in cigar’s consumption. The results indicate that increase in the specific excise rate structure simplification has a lower impact on raising cigar’s prices than regular excise rate increases. Furthermore, the impact of price increases due to the specific excise rate structure simplification is greater in reducing cigar’s consumption than the price increases due to regular excise rate increases. In addition, it is found that the average price of Sigaret Kretek Mesin-type is lower and has an average consumption that is much higher than Sigaret Kretek Tangan-type. Overall, this result suggests that the specific excise rate structure simplification's policy should be continued in order to reduce cigar's consumption.Keywords: specific excise rate structure simplification, cigar’s consumption, random effects modelABSTRAK:  Penelitian ini dilakukan untuk mengetahui pengaruh kenaikan tarif cukai biasa maupun spesifik terhadap konsumsi rokok melalui harga jual ecerannya. Rokok yang digunakan adalah rokok jenis Sigaret Kretek Mesin (SKM) dan Sigaret Kretek Tangan (SKT). Dengan menggunakan data tahun 2015 dan menerapkan random effect pada unbalanced panel data, penelitian ini membandingkan pengaruh kenaikan harga jual eceran akibat penyederhanaan struktur tarif cukai spesifik dan kenaikan tarif cukai biasa terhadap konsumsi rokok. Hasil penelitian menunjukkan bahwa penyederhanaan struktur tarif cukai spesifik berpengaruh lebih rendah terhadap kenaikan harga jual eceran rokok dibandingkan dengan akibat kenaikan tarif biasa. Lebih lanjut, pengaruh kenaikan harga jual eceran akibat penyederhanaan struktur tarif cukai spesifik lebih besar dalam mengurangi konsumsi rokok dibandingkan kenaikan harga jual eceran akibat kenaikan tarif cukai biasa. Selain itu ditemukan bahwa harga jual eceran rata-rata rokok jenis Sigaret Kretek Mesin (SKM) lebih rendah dan mempunyai rata-rata konsumsi yang jauh lebih tinggi dibandingkan rokok jenis Sigaret Kretek Tangan (SKT). Secara menyeluruh, temuan ini menyarankan agar kebijakan penyederhanaan struktur tarif cukai perlu dilanjutkan karena efektif untuk mengurangi konsumsi rokok. Kata kunci: Penyederhanaan struktur tarif cukai spesifik, konsumsi rokok, random effects model.   

scholarly journals Menelusuri Kembali Peran Investasi Modal Manusia dan Modal Fisik Dalam Meningkatkan Pertumbuhan Produktivitas

2019 ◽  
Vol 8 (3) ◽  
pp. 216
Author(s):  
Hendarmin Hendarmin
Keyword(s):  
Human Capital ◽  
Panel Data ◽  
Capital Investment ◽  
Average Length ◽  
Random Effect ◽  
Participation Rate ◽  
Physical Capital ◽  
Economic Productivity ◽  
West Kalimantan ◽  
The Impact

The purpose of this study is to examine the impact of human capital on the level of economic productivity of regencies/cities in West Kalimantan Province. The data used in this study are panel data from 14 West Kalimantan Province/City Districts during the period 2012-2017 whose research results were analyzed using the Random Effect approach panel data regression analysis. The results of the study explained that the role of hum an capital as measured by the level of education, namely the average length of school (RLS), High School Participation Rate, and health level namely life expectancy (AHH) had a non-significant effect on economic productivity. Whereas physical capital investment (PMTB) has a significant influence on the level of economic productivity. The results of the analysis also show that for the human capital variable it has a smaller magnitude compared to the physical capital investment variable. Based on these results, it is concluded that the impact of human capital is very important in increasing economic productivity in the Regency/City of West Kalimantan Province.

scholarly journals Determinants of Urban Sprawl: A Panel Data Approach

2017 ◽  
Vol 4 (2) ◽  
pp. 25 ◽  
Author(s):  
Joseph S. DeSalvo ◽  
Qing Su
Keyword(s):  
Panel Data ◽  
Household Income ◽  
Fixed Effects ◽  
Transportation Cost ◽  
Urban Fringe ◽  
Intergovernmental Transfers ◽  
Land Rent ◽  
Urbanized Area ◽  
Spatial Size ◽  
The Impact

This paper applies fixed effects (within-groups) and between-groups estimations to panel data to test hypotheses of the monocentric urban model with urbanized area data for the period 1990–2010. The paper examines the impact of population, household income, transportation cost, and land rent at the urban fringe on urbanized area spatial size. The fixed effects regression finds that a 1- percent increase in population and a 1- percent decrease in travel cost causes an urbanized area to expand by 1.087 percent and 0.127 percent, respectively. The impact of household income is non-linear. The regression results from the between-groups estimation indicate that geographic and political factors help explain the spatial size differences across urbanized areas. The spatial size of an urbanized area is larger with a higher percentage of the urban fringe overlying aquifers, a higher percentage of local revenues from intergovernmental transfers, a higher percentage of urban fringe incorporated in 1980, and a lower elevation range in the urban fringe.

scholarly journals Impact of Working Capital and Leverage on Profitability: A Comparison between Indonesia Ulama Council Fatwa and AAOIFI Sharia Standards

2021 ◽  
Vol 6 (1) ◽  
pp. 39
Author(s):  
Akhmad - Sultoni ◽  
Rahmat Mulyana ◽  
Saiful Anwar
Keyword(s):  
Panel Data ◽  
Empirical Evidence ◽  
Research Paper ◽  
Stock Index ◽  
Working Capital ◽  
Return On Assets ◽  
Cash Conversion Cycle ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Impact

Purpose – This study aims to provide empirical evidence regarding the restrictions on the sharia stock criteria, by observing the impact of working capital and leverage on the profitability of companies listed in Indonesia Sharia Stock Index. There are some differences between Indonesia Ulama Council’s fatwa and AAOIFI sharia standards regarding the restrictions on the sharia stocks, particularly on the riba based leverage compared to the total assets of the companies regarded as having sharia stocks. The objective of this paper is to compare and analyze which restrictions serves companies better.Design/methodology/approach – The research was done to companies listed in Indonesia Sharia Stock Index from 2012 until 2018. Panel data regression was applied to analyze the significance of the result. For comparison purpose of the fatwa and the AAOIFI sharia standards, samples were divided into three different groups based on the debt to assets ratio as an indicator of the riba based leverage (≤30%, 30%-45% and>45%). Variables of cash conversion cycle and debt to assets ratio are used to measure the impact of the working capital and leverage on the return on assets as indicator or profitability.Findings – The result suggests that there are differences in the impact of working capital and leverage on the profitability for the three groups of leverage. In favor of the AAOIFI sharia standards, the result of this study shows that in the group where the leverage is 30% at maximum, the profitability is not affected by the working capital and leverage of the company. Meanwhile, in the group where the leverage is more than 30%, the impact of working capital and leverage on the profitability of the company is found to be significant.Research limitations/implications – This study is limited to the companies listed in Indonesia Sharia Stock Index, with variables of cash conversion, debt to assets ratio and return on assets.Practical implications – This study provide an empirical evidence that can be used to revisit the restrictions applied by Indonesia Ulama Council regarding the sharia stocks.Originality/value – To the best of authors’ knowledge, this paper provides important findings in the sharia finance dynamic in Indonesia.Keyword working capital, leverage, profitability, sharia stocks.Paper type research paper

The Impact of Intergovernmental Transfers in the Japanese Local Government Fiscal System

2005 ◽  
Vol 4 (2) ◽  
pp. 26-58 ◽  
Author(s):  
Sayuri Shirai
Keyword(s):  
Low Income ◽  
Local Governments ◽  
Central Government ◽  
Accounting System ◽  
Fiscal Policies ◽  
Total Expenditure ◽  
Intergovernmental Transfers ◽  
Local Revenue ◽  
Fiscal System ◽  
The Impact

Since the 1990s, a decline in local revenue caused by sluggish economic growth and an increased tendency for local governments to implement expansionary fiscal policies on behalf of Japan's central government have given rise to a growing gap between autonomous revenue and total expenditure. This has caused a rapid increase in various intergovernmental transfers, particularly to lowincome local governments, leading to excessive and unproductive spending. Within a cash-based settlement accounting system, the fiscal positions of low-income prefectures have become superior to those of high-income ones, giving the impression that the former are fiscally sounder than the latter. Decentralization initiatives should take these problems of the existing system into account.

scholarly journals Profitability and Risk in Relation to Income Diversification of Vietnamese Commercial Banking System

2016 ◽  
Vol 23 (02) ◽  
pp. 61-76
Author(s):  
Vinh Vo Xuan ◽  
Mai Tran Thi Phuong
Keyword(s):  
Panel Data ◽  
Empirical Evidence ◽  
Commercial Banks ◽  
Lower Risk ◽  
Banking System ◽  
Commercial Banking ◽  
Bank Risk ◽  
Income Diversification ◽  
Data Set ◽  
The Impact

Employing a panel data set including 37 joint-stock commercial banks covering the period from 2006 to 2013, this paper investigates the impact of income diversification on bank risk and returns. Our results show that increased income diversification results in higher rates of bank returns. However, when risk is considered, the increased income diversification leads to lower risk-adjusted returns. Empirical evidence also shows that the income diversification is not beneficial to joint-stock commercial banks in Vietnam.

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