Pengaruh Belanja Modal Dan Pendapatan Asli Daerah Terhadap Pertumbuhan Kinerja Keuangan Daerah Pada Bpkad Kabupaten Pohuwato

2018 ◽  
Vol 1 (1) ◽  
pp. 117
Author(s):  
Moh. Jamal Moodoeto
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Negative Influence ◽  
Local Revenue ◽  
Capital Spending ◽  
Balance State ◽  
Significant Area ◽  
Directorate General ◽  
Fiscal Balance ◽  
The Government

The purpose of this study was to determine how the effects of capital spending and original local revenue to growth in the area of financial kinaerja BPKAD Pohuwato. The data were obtained by downloading the data on the Directorate General of Fiscal Balance State (djpk.go.id) and on BPKAD Pohuwato. Analysis of the data in this study multiple regression using SPSS 21.These results indicate that partially and simultaneously discovered that the Capital Expenditure of the financial performance of no significant influence certainly shows that the tendency of trends in the data that are inconsistent between the Capital Expenditure Financial Performance for trends in the data for each year is different. Regional Income on financial performance is not significant area shows the negative influence because when PAD increases, financial performance will experience decline as a result of the inefficiency of budgetary revenues local government default. Capital Expenditure and revenue (PAD) simultaneously no significant effect on financial performance Pohuwato 2010-2014. These results indicate that the Capital Expenditure and revenue (PAD) was not able to give an interpretation or able to explain the variable Financial Performance. The greatest effect is seen from the determination coefficient of 12.1%. Thus the need for the Government Pohuwato conducted a study on the importance of public goods expenditures or development expenditures to increase revenues Pohuwato

PENGARUH DANA ALOKASI KHUSUS (DAK) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN NAGAN RAYA TAHUN 2009-2013

2016 ◽  
Vol 5 (2) ◽  
Author(s):  
Surna Lastri
Keyword(s):  
Central Government ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Positive Direction ◽  
Local Revenue ◽  
Capital Spending ◽  
The Government

This research was conducted at the Government Nagan Raya years 2009-2013 in order to test the effect of Special Allocation Funds and local revenues for capital expenditures. This study uses data obtained based on the financial statements of the Government of Nagan highway. Testing technique used is multiple linear regression analysis using the program Statistical Product and Service Solutions (SPSS) version 18. The test results showed that capital spending simultaneously influenced by the Special allocation funds and revenue. Special allocation of funds partially affect capital spending by demonstrating the positive direction, the higher allocation of Special Allocation Funds from the central government, the greater the capital expenditure spent. Similarly, the results of testing on revenue partially affecting the capital expenditure with the positive direction, the greater the local revenues realized Nagan Raya District Government, the greater the capital expenditure spent by the regional government.Keywords: Special Allocation Fund, Local Revenue and Capital Expenditure

scholarly journals ANALISIS EFEKTIVITAS REALISASI ANGGARAN BELANJA MODAL DINAS PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN MUSI BANYUASIN

2019 ◽  
Vol 2 (2) ◽  
pp. 76
Author(s):  
Rano Asoka
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Interview Research ◽  
Positive Growth ◽  
Capital Spending ◽  
Library Studies ◽  
Qualitative Descriptive ◽  
The Government

This research aims to determine the effectiveness of the realization of capital expenditure budget in the Trade and Industry Board of Musi Banyuasin. It has been reached the goal budget target in the government of Musi Banyuasin Regency. The methods of research used are qualitative methods. The data collection techniques used are interview research, documentation, and library studies. Data analysis was conducted using qualitative descriptive analysis methods and the use of capital expenditure budget data and the realization of capital spending in 2016 to 2018. The results showed that The Trade and Industry Board of Musi Banyuasin Regency in realization of the capital expenditure budget in the year 2016 to 2018 can be said to be effective and in positive growth. In 2016 to the year of 2018, The Trade and Industry Board of Musi Banyuasin Regency is still dependent on local government so that the implementation decentralization of capital expenditure budget can be said to be effective.

scholarly journals Pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabupaten/kota di Provinsi Jambi

2019 ◽  
Vol 14 (1) ◽  
pp. 27-36
Author(s):  
Venny Tria Vanesha ◽  
Selamet Rahmadi ◽  
Parmadi Parmadi
Keyword(s):  
Panel Data ◽  
Regression Models ◽  
Capital Expenditure ◽  
Panel Data Regression ◽  
Data Regression ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic

This study aims to analyze the development of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Spesific Allocation Fund (DAK), and capital expenditure as well as the influence of PAD, DAU and DAK on capital expenditure in districts/cities in Jambi Province. Data is sourced from the Directorate-General of Regional Fiscal Balance, the Ministry of Finance of the Republic of Indonesia. Data were analyzed using panel data regression models. The results of the study found that simultaneously PAD, DAU, DAK had a significant effect on capital expenditure. However, only partially the DAU influences the capital expenditure of districts/ cities in Jambi Province.

scholarly journals THE EFFECT OF FISCAL BALANCE TRANSFER, FINANCIAL PERFORMANCE ON CAPITAL EXPENDITURE IMPACTING ON THE HUMAN DEVELOPMENT INDEX OF PAPUA PROVINCE

2020 ◽  
Vol 4 (3) ◽  
Author(s):  
Bonifasia Elita Bharanti
Keyword(s):  
Financial Performance ◽  
Human Development ◽  
Human Development Index ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Poverty Rate ◽  
Development Index ◽  
Fiscal Balance ◽  
Government Transfers

The structure of Regional Development Budget (hereafter APBD) of Papua Province, which is mostly sourced from  Government transfers tends to increase every year. This requires prioritising the use of capital expenditure that can improve the welfare of the community. However, it is an irony that the poverty rate in Papua Province ranks first in Indonesia as indicated by the Human Development Index (HDI), below the national average HDI. The objective  to analyse the structure of the APBD (General Allocation Fund - hereafter DAU, Special Allocation Fund - hereafter DAK and Revenue Sharing Fund - hereafter DBH) and financial performance of Papua's Human Development Index in 2013-2018 with capital expenditure as an intervening variable. Quantitative approach is used with secondary data type, which is processed using the IBM SPSS Amos application.  This study indicate that the increasing APBD structure will be able to increase the HDI but capital expenditure does not mediate the APBD structure to the HDI. Furthermore, financial performance has no impact on increasing the HDI as the capital expenditure does not mediate financial performance on the human development index.

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.

Capital Budgeting and Public Investment Projects in Ukraine

2019 ◽  
pp. 93-112
Author(s):  
Olha Krupa
Keyword(s):  
Capital Investment ◽  
Capital Expenditure ◽  
Public Capital ◽  
Capital Budgeting ◽  
Budget Process ◽  
Capital Investments ◽  
Public Projects ◽  
Capital Spending ◽  
The Government ◽  
And Performance

This chapter discusses the budget process for public capital investments in Ukraine, presents controversies in the current process, and offers several avenues for improvement. In doing so, the author provides a description of the country's normative capital public budgeting framework, presents the institutional setup, and tracks Ukraine's public capital expenditure trends for nearly three decades (1991-2016). The study then discusses implementation, audit, and performance issues in Ukraine's public capital expenditure management and provides recommendations. Because of the country's limited fiscal capacity as compared to its massive infrastructure needs, the author posits that Ukraine can no longer afford to delay or ignore its most pressing public capital investment needs. Because the current list of capital investment proposals is underfunded and too long, the author suggests that the government focuses on finishing strategic, high-priority public projects, while other capital spending proposals target private sector financing once it becomes more readily available.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI

2020 ◽  
Vol 3 (2) ◽  
pp. 204-2015
Author(s):  
Lala Novikasari ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
City Government ◽  
Regional Government ◽  
Government Officials ◽  
Audit Opinion ◽  
The Public ◽  
Transfer Income ◽  
The Government

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA MODAL DAN IMPLIKASINYA PADA REALISASI BELANJA MODAL PADA PEMERINTAHAN KABUPATEN/KOTA DI INDONESIA

2019 ◽  
Vol 4 (1) ◽  
pp. 1-18
Author(s):  
Laila Murhani Kasdy ◽  
Nadirsyah Nadirsyah ◽  
Heru Fahlevi
Keyword(s):  
Local Government ◽  
Path Analysis ◽  
Random Sampling ◽  
Capital Expenditure ◽  
Simple Random Sampling ◽  
Total Sample ◽  
Fiscal Balance ◽  
The Government

This study aims to determine the effect of local own source revenue, fiscal balance transfers, and surplus of budget financing on the  capital expenditure  and their implications for the realization of capital expenditure in Indonesia. The sample of this research is the government of local districts/cities in Indonesia during the 2013-2015 period, with the total sample of 311 that were selected using the simple random sampling. The method of analysis used in this research is the path analysis. The results of the study showed that: (1) the local own revenue, fiscal balance transfers, surplus of budget financing, and capital expenditure have a significant effect on the capital expenditure realization; (2) capital expenditure  fully mediated the effects of fiscal balance transfers and surplus of budget financing on the capital expenditure realization; and (3) capital expenditure partially mediated the effect of the local own revenue on the realization of capital expenditure among the local government offices in Indonesia. Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah (PAD), dana perimbangan, sisa lebih perhitungan anggaran (SiLPA) terhadap belanja modal dan implikasinya pada realisasi belanja modal di kantor pemerintahan kabupaten/kota di Indonesia. Sampel penelitian ini adalah pemerintah daerah kabupaten/kota di Indonesia selama 3 periode (2013-2015), dengan total sampel sebanyak 311. Dalam penelitian ini, sampel dipilih dengan menggunakan simple random sampling dan datanya dianalisis dengan menggunakan path analysis. Hasil penelitian menunjukkan bahwa (1) PAD, dana perimbangan, SiLPA, dan belanja modal berpengaruh signifikan terhadap realisasi belanja modal; (2) belanja modal memediasi secara penuh pengaruh  dana perimbangan dan SiLPA terhadap realisasi belanja modal, dan (3) belanja modal memediasi secara parsial pengaruh PAD tehadap realisasi belanja modal di kantor pemerintah kabupaten/kota di Indonesia. Keywords : Local own revenue; Fiscal balance transfers; Surplus of budget financing; Capital expenditure; Capital expenditure realization.

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.

A. PENGARUH JUMLAH OBJEK DAYA TARIK WISATA (ODTW), JUMLAH AKOMODASI HOTEL, JUMLAH WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MANGGARAI BARAT TAHUN 2010-2019

2020 ◽  
Vol 5 (2) ◽  
pp. 1
Author(s):  
Debi Anggraini ◽  
Dr. Ignatia Martha Hendrati, S.E., M.E. ◽  
Kiki Asmara,S.E.,MM
Keyword(s):  
Secondary Data ◽  
Central Bureau ◽  
Tourist Attraction ◽  
Tourist Attractions ◽  
Local Revenue ◽  
Directorate General ◽  
Fiscal Balance ◽  
Positive Effect ◽  
Hotel Accommodation

ABSTRAK Penilitian ini bertujuan untuk mengetahui pengaruh antara jumlah objek daya tarik wisata, jumlah akomodasi hotel, jumlah wisatawan terhadap pendapatan asli daerah Kabupaten Manggarai Barat periode 2010-2019. Metode yang digunakan pada penelitian ini adalah kuantitatif. Data yang dipakai pada penelitian ini ialah data sekunder yang didapat dari website Direktorat Jendral Perimbangan Keuangan dan juga Badan Pusat Statistik. Dari hasil penelitian ini disimpulkan bahwa : 1). Jumlah odtw tidak memiliki pengaruh terhadap pendapatan asli daerah. 2). Jumlah akomodasi hotel berpengaruh positif teradap pendapatan asli daerah. 3). Jumlah wisatawan berpengaruh positif terhadap pendapatan asli daerah.   Kata Kunci : Pendapatan Asli Daerah, Objek Daya Tarik Wisata, Akomodasi Hotel, Jumlah Wisatawan. Abstract This study aims to determine the effect of the number of tourist attraction objects, the number of hotel accommodations, the number of tourists on the local revenue of West Manggarai Regency 2010-2019. The method used in this research is quantitative. The data used in this study is secondary data obtained from the website of the Directorate General of Fiscal Balance and also the Central Bureau of Statistics. From the results of this study concluded that: 1). The number of odtw has no effect on local revenue. 2). The amount of hotel accommodation has a positive effect on local revenue. 3). The number of tourists has a positive effect on local revenue. Keywords: Local Revenue, Tourist Attractions, Hotel Accommodation, Number of Tourists.

Sign in / Sign up

Export Citation Format

Share Document