scholarly journals PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET

2020 ◽  
Vol 6 (2) ◽  
pp. 157-172
Author(s):  
Priyastiwi Priyastiwi ◽  
Nunung Saputra
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Government Expenditure ◽  
Financial Statements ◽  
Financial Information ◽  
The Internet ◽  
Voluntary Reporting ◽  
Central Java ◽  
Per Capita ◽  
Local Government Expenditure

The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet.

PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET

2019 ◽  
Vol 6 (2) ◽  
pp. 157-172
Author(s):  
Priyastiwi Priyastiwi ◽  
Nunung Saputra
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Government Expenditure ◽  
Financial Statements ◽  
Financial Information ◽  
The Internet ◽  
Voluntary Reporting ◽  
Central Java ◽  
Per Capita ◽  
Local Government Expenditure

The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet

scholarly journals Determinan Kualitas Pembangunan Manusia di Kabupaten/Kota Provinsi Jawa Tengah

2018 ◽  
Vol 5 (3) ◽  
pp. 269-277
Author(s):  
Agung Yudhi Pramono ◽  
Etty Soesilowati
Keyword(s):  
Local Government ◽  
Capita Income ◽  
Government Expenditure ◽  
Health Sector ◽  
Least Square ◽  
Dependency Ratio ◽  
Per Capita Income ◽  
Central Java ◽  
Per Capita ◽  
Local Government Expenditure

Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh pengeluaran pemerintah daerah sektor pendidikan, pengeluaran pemerintah daerah sektor kesehatan, rasio ketergantungan penduduk dan pendapatan perkapita terhadap pembangunan manusia yang diukur dengan IPM. Populasi penelitian terdiri dari 35 Kabupaten/Kota di Provinsi Jawa Tengah, menggunakan data sekunder dari Badan Pusat Statistik Provinsi Jawa Tengah dan Biro Keuangan Sekretaris Daerah Provinsi Jawa Tengah dalam periode 2009 sampai 2013. Variabel penelitian ini indeks pembangunan manusia, pengeluran pemerintah daerah sektor pendidikan, pengeluaran pemerintah daerah sektor kesehatan, rasio ketergantungan penduduk, dan pendapatan perkapita. Dalam penelitian ini, digunakan metode penelitian kuantitatif dengan menggunakan analisis regresi data panel model efek tetap (FEM) dengan metode Generalized Least Square (GLS). Hasil penelitian ini dapat diketahui bahwa pengeluaran pemerintah daerah sektor pendidikan berpengaruh positif dan signifikan terhadap IPM, pengeluaran pemerintah daerah sektor kesehatan berpengaruh positif dan signifikan terhadap IPM, rasio ketergantungan penduduk berpengaruh negatif dan signifikan terhadap IPM, sementara pendapatan perkapita tidak berpengaruh secara signifikan terhadap IPM. This research has purpose to analyze how much influence of the local government expenditure in educational sector, local government expenditure in health sector, dependency ratio, and per capita income of a human development measured by HDI. the population of this research consists of 35 regionals in Central Java and region bureau money secretary of Central Java province among 2009 and 2013 period. the variables used in this research are HDI, local government expenditure in educational sector, local government expenditure in health sector, dependency ratio, and per capita income. in this research, quantitative and regression analysis of Fixed Effect Model is used as well as Generalized Least Square method (GLS). The results of this research are the outcome of regional government in educational and health sector influence significance and positively to the HDI, dependency ratio significance and negatively influence to the HDI, while per capita income does not influence significance to the HDI.

scholarly journals The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework In Regional Autonomy Era

2020 ◽  
Vol 21 (2) ◽  
pp. 60-70
Author(s):  
Nuwun Priyono ◽  
Siti Arifah ◽  
Eva Wulandari ◽  
Panji Kusuma Prasetyanto
Keyword(s):  
Local Government ◽  
Time Series Data ◽  
Fiscal Decentralization ◽  
Government Expenditure ◽  
Balance Sheet ◽  
Significance Test ◽  
Profit Sharing ◽  
Series Data ◽  
Central Java ◽  
Local Government Expenditure

The purpose of this study is to prove to what extent the influence that fiscal decentralization, local financial performance, local government expenditure, Locally Generated Recurring Revenues or Pendapatan Asli Daerah (PAD), Profit-Sharing Fund or Dana Bagi Hasil (DBH), General Allocation Fund or Dana Alokasi Umum (DAU), and Special Allocation Fund or Dana Alokasi Khusus (DAK) have on the level of society welfare. The objects of this research are Regencies and Municipalities in Java Island. The data used in this study are the secondary. The data on balance sheet and realization report of the regional revenues and expenditure budget (APBD) are from the Ministry of Finance of the Republic of Indonesia. The data on the level of society welfare that is proxyed by the value of HDI is obtained from Bappenas and BPS of Central Java. This research uses time series data from 2012-2014 periods. The research method used is the research of causality with linear regression model. The result of the significance test shows that only one DAK variable can partially affect the HDI variable. Meanwhile those variables other than DAK partially or individually do not influence the HDI variable. The result of regression analysis shows that simultaneously such variables as Fiscal Decentralization, Regional Finance Performance, Local Government Expenditure, PAD, DAU, DAK and DBH have an influence on HDI in Regencies / Municipalities in Java Island.

scholarly journals Efficiency and Effectiveness of Government Expenditure on Education at Districts/Cities Level in East Java Indonesia

2017 ◽  
Vol 13 (8) ◽  
pp. 91
Author(s):  
Achmad Solihin ◽  
Djoko Mursinto ◽  
Lilik Sugiharti
Keyword(s):  
Panel Data ◽  
Local Government ◽  
Government Expenditure ◽  
Educational Outcome ◽  
Household Expenditure ◽  
Panel Data Regression ◽  
Data Regression ◽  
Efficiency And Effectiveness ◽  
Local Government Expenditure ◽  
Regional Product

The purpose of this study is to investigate and analyze the efficiency and effectiveness of local government expenditure on education sector in districts and cities level of East Java, during the periods 2007-2014. Furthermore, this study will evaluate the impacts of local government expenditure, household expenditure for education, and regional product domestic bruto or (PDRB) on the educational outcomes, namely education index.Data Envelopment Analysis (DEA) is selected as the methodology for analyzing the efficiency of local government expenditure on educational outcome. The model assumes constant return to scale (CRS) and variable return to scale (VRS). Measurement of the effectiveness of government spending is done by using panel data regression. Data for supporting the analyses is panel data from 38 districts and cities in East Java for the periods of 2007 – 2014. The results show that government expenditure in educational sector is relatively inefficient. Government Expenditure for Education (PPP) has no significant impact on educational index, while Household expenditure for education (PPRT) and GRDP per Capita positive has significant impact on the Education Index (IP). This imply that government expenditure for educational sector is not effective improving educational index.

scholarly journals KAUSALITAS PENERIMAAN, PENGELUARAN DAN PDRB PROVINSI DI INDONESIA 2010 – 2019

2021 ◽  
Vol 3 (2) ◽  
pp. 47
Author(s):  
Alno Sardi Putra ◽  
Ali Anis
Keyword(s):  
Local Government ◽  
Hypothesis Testing ◽  
Causal Relationship ◽  
Government Spending ◽  
Government Expenditure ◽  
Secondary Data ◽  
Government Revenue ◽  
The Third ◽  
Testing Stage ◽  
Local Government Expenditure

This study has three main objectives, namely, first to find out how the causal relationship between local government revenue and local government expenditure in provinces in Indonesia, the second objective is to find out how the causal relationship between local government expenditure and GRDP in provinces in Indonesia. Meanwhile, the third objective is to determine the causal relationship between local government revenue and GRDP in provinces in Indonesia. In this study, the objects in this study are 33 provinces throughout Indonesia. The data used are from 2010 to 2019. The data used are secondary data obtained from the Central Statistics Agency (BPS). The analytical method used is the VAR (Vector Auto Regression) time series analysis and the cluasaility granger test. which is processed using the help of Eviews. Based on the results of hypothesis testing, it shows that: (1) There is no causal relationship between local government revenue and local government expenditure in 33 provinces in Indonesia, but what is formed is a one-way relationship between government revenue and local government expenditure in 33 Indonesian provinces. In the hypothesis testing stage (2) there is no causal relationship between local government spending and GRDP in 33 provinces in Indonesia, in the analysis stage there is no one-way or two-way relationship between government spending and GRDP. Thus the hypothesis is rejected, while the results of hypothesis testing (3) There is no causal relationship between local government revenue and GRDP in 33 provinces in Indonesia. In the analysis stage, there is no one-way or two-way relationship between each variable. Thus the third hypothesis is rejected.

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