Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Jawa Tengah

2015 ◽  
Vol 2 (1) ◽  
pp. 51-61
Author(s):  
Beta Asteria
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Multiple Regressions ◽  
Independent Variables ◽  
Central Java ◽  
Directorate General ◽  
Fiscal Balance ◽  
Research Findings ◽  
Local Government Budget ◽  
The Impact

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt

scholarly journals Menelusuri Keberhasilan dan Kendala Pemda di Provinsi Jawa Barat dalam Upaya Memperoleh Opini WTP dari BPK: Studi Kasus Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat

2020 ◽  
Vol 12 (1) ◽  
pp. 23-46
Author(s):  
Puji Astuti Rahayu ◽  
Sylvia Fettry ◽  
Monica Paramita
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Central Government ◽  
Integrated System ◽  
Regional Government ◽  
Government Budget ◽  
Financial Reports ◽  
Government Work ◽  
Fiscal Balance ◽  
Local Government Budget

Financial management reforms to improve quality are continuously carried out. Regional financial management is carried out in an integrated system embodied in the Local Government Budget which is determined annually by regional regulations. The drafting of the Local Government Budget is guided by the Local Government Work in order to realize services to the community to achieve the goal of the state. It requires an inflow of funds to finance regional expenditure. Regional sources of revenue can be obtained from three sources: a) local own-source revenue, b) fiscal balance transfers from the central government to regions, c) other local own-source revenue. As a form of transparent and accountable regional financial management, it is necessary to prepare financial reports audited by the BPK. Based on the result of the audit, the local government experienced improvement and decreased Opinion on The Report On Local Government Finance from 2013 to 206. The opinion that has been achieved are an illustration of the success in the presenting of the financial statement and the constraints faced by the Regional Government in West Java Province in obtaining WTP Opinions from BPK. This research is descriptive, and data collection techniques are questionnaires, the study of literature from  Report of Audit Findings and interviews with related parties

scholarly journals The role of specific allocation fund on the local government budget timeliness

2020 ◽  
Vol 5 (03) ◽  
pp. 117
Author(s):  
Provita Wijayanti ◽  
Dwi Ria Latifa
Keyword(s):  
Local Government ◽  
Asset Management ◽  
Local Governments ◽  
Central Government ◽  
Negative Impact ◽  
Government Budget ◽  
Management Board ◽  
Central Java ◽  
Local Government Budget

Local government budget (APBD) is the annual financial planning of the local government in Indonesia that requires consent from the Regional House of Representatives (DPRD) and is determined by regional regulation. One of the budgets is a fiscal balance which includes a revenue-sharing Fund (DBH), a general allocation fund (DAU), and a specific allocation fund (DAK). This study aims to analyze the role of funds allocation from the central government on the promptness of APBD establishment. The populations of this research were local governments in Central Java in periods 2014-2017. The data were obtained from the audit board (BPK) office and regional financial and asset management board (BPKAD) office in Central Java. This study is analyzed by logistic regression. The outcomes of this study indicated that DAK has a significant positive effect on the promptness of APBD establishment, whereas DAU and DBH have an insignificant negative impact.

Analisis Faktor-Faktor Yang Mempengaruhi Price Earning Ratio Pada Perusahaan Lq 45

2016 ◽  
Vol 3 (1) ◽  
pp. 49-60
Author(s):  
Beta Asteria
Keyword(s):  
Panel Data ◽  
Stock Exchange ◽  
Return On Assets ◽  
Book Value ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Research Findings ◽  
Equity Ratio ◽  
The Impact

This research deals with the impact of Price Book Value (PBV), Debt Equity Ratio (DER), and Return on Assets (ROA) to Price Earning Ratio (PER) of LQ 45 company. Methods of collecting data through purposive sampling. The number of companies are 45. But only 39 companies inclued in sample from 2011 to 2014. The data utilized in this research is panel data. Total of samples are 156. This research utilizes the data from Indonesia Stock Exchange (IDX). The model used in this research is multiple regressions. The independent variables are Price Book Value (PBV), Debt Equity Ratio (DER), and Return on Assets (ROA). Meanwhile, the dependent variable is Price Earning Ratio (PER). The research findings show that Price Book Value (PBV), Debt Equity Ratio (DER) dan Return On Asset (ROA) give the significant impact partially and simultaneusly on Price Earing Ratio (PER) at real level 5 percent. All independent variables explain 22.73 percent of Price Earing Ratio (PER) while the rest 72.20 percent is explained by other variables. Keywords: Price Earing Ratio (PER), Price Book Value (PBV), Debt Equity Ratio (DER) dan Return On Asset (ROA).

Correlations Analysis of Airport Sustainability and Local Government Budget

2018 ◽  
Vol 10 (2) ◽  
Author(s):  
M Ikhsan Setiawan ◽  
◽  
Iswachyu Dhaniarti ◽  
Cholil Hasyim ◽  
Wahyu Mahendra T Atmaja ◽  
...  
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Local Government Budget

scholarly journals Empirical Study on the Evaluation Model of Public Satisfaction With Local Government Budget Transparency: A Case From China

SAGE Open ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 215824402092406 ◽  
Author(s):  
Qiuxian Hu ◽  
Leibao Zhang ◽  
Wenyu Zhang ◽  
Shuai Zhang
Keyword(s):  
Local Government ◽  
Information Acquisition ◽  
Structural Equation ◽  
Online Survey ◽  
Information Quality ◽  
Perceived Quality ◽  
Equation Modeling ◽  
Government Budget ◽  
The Government ◽  
Local Government Budget

For policymakers across the world, the importance of budget transparency is self-evident. However, most scholars mainly focus on the economic performance of budget transparency while ignoring satisfaction of the public as the recipients of this policy. Therefore, this study examines the main factors of public satisfaction with the local government budget transparency based on the theory of customer satisfaction in the context of the Chinese budget transparency policy. Data for this study were collected through an online survey involving 235 participants. Structural equation modeling (SEM) was employed to examine the proposed model. The results indicate that the budget information quality, budget information acquisition method, and public engagement are good indicators of budget transparency perceived quality, which are positively related to public satisfaction. The government image also exerts a positive effect toward public satisfaction. Furthermore, public satisfaction is also positively related to public trust toward the local government, even though the hypotheses linking public expectation to public satisfaction, and to budget transparency perceived quality are statistically insignificant. The implications of promoting budget transparency and suggestions for future work are also included in this study.

Bias in the formulation of local government budget problems

1989 ◽  
Vol 22 (2) ◽  
pp. 123-166 ◽  
Author(s):  
Patrick D. Larkey ◽  
Richard A. Smith
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Local Government Budget

scholarly journals Dampak Pemilihan Kepala Daerah terhadap Alokasi Belanja Daerah

2018 ◽  
Vol 2 (2) ◽  
pp. 106-119
Author(s):  
Doddy Setiawan ◽  
Eka Setyorini
Keyword(s):  
Standard Deviation ◽  
Local Government ◽  
Social Assistance ◽  
Budget Allocation ◽  
T Test ◽  
Government Budget ◽  
Investment Expenditure ◽  
Paired Sample ◽  
Local Election ◽  
Local Government Budget

This research aims at examining the effect of local election to regional head on the local government budget allocation. Sample of the study consists of local government election in Java Island at year 2015. The study expect that incumbent engage in budget manipulation at the election year. The result of the study shows that there is different in the donation expenditure, social assistance expenditure and investment expenditure between pre-election year and election year. There is increase in donation expenditure, regional head increase donation expenditure to increase his performance. However, the increase of donation expenditure through decrease in investment expenditure and social assistance expenditure. Further test shows that incumbent that running for election also use his discretion to decrease service and goods expenditure. AbstrakPenelitian ini bertujuan mengetahui adanya perbedaan alokasi belanja hibah, bantuan sosial, belanja barang jasa dan belanja modal dalam APBD pemerintah daerah pada saat pelaksanaan pemilihan umum kepala daerah. Penelitian dilakukan pada 52 daerah Kabupaten/Kota di Pulau Jawa yang melaksanakan pemilukada pada tahun 2015. Untuk menganalisis data, penelitian ini menggunakan statistik deskriptif yang menginformasikan tentang nilai minimum, nilai maksimum, rata – rata (mean) dan standar deviasi (standard deviation). Penelitian ini menggunakan uji-t untuk menguji perbedaan alokasi belanja pada daerah sebelum dan pada saat pemilukada, dengan cara melakukan Uji Paired Sample t-Test. Hasil penelitian yaitu terdapat perbedaan alokasi belanja hibah, bantuan sosial dan belanja modal antara periode sebelum dan pada saat pemilukada. Hasil ini konsisten pada daerah yang dipimpin oleh petahana yang mengikuti pemilukada dan petahana yang tidak mengikuti pemilukada.

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