scholarly journals Analisis Belanja Daerah Pemerintah Provinsi Jambi

2021 ◽  
Vol 6 (1) ◽  
pp. 117
Author(s):  
Fathiyah Fathiyah ◽  
Abdi Sukmana ◽  
Hamid Majid
Keyword(s):  
Capital Expenditure ◽  
Secondary Data ◽  
Provincial Government ◽  
Capital Expenditures ◽  
Total Expenditure ◽  
Average Yield ◽  
Financial Report ◽  
Operating Expenditure ◽  
Efficient Performance ◽  
Analytical Tools

The purpose of this research is to analyze the efficiency of regional spending in Jambi provincial government. The research method used is descriptive and the analytical tools used in this study are the ratio of spending variance, the ratio of expenditure harmony and the ratio of spending efficiency. The data used in this study is secondary data in the form of budget realization report on the regional financial report of Jambi provincial government for the period 2015 - 2019. The results of this study concluded that the efficiency of spending in Jambi province based on the ratio of spending variance showed an average result of 91.41 meaning that the realization is smaller than the budgeted amount with the preferred difference category (favourable variance), while in the ratio of expenditure harmony based on the ratio of operating expenditure to total expenditure over the last five years shows an average yield of 74.27% and the ratio of capital expenditure to total expenditure on average of 25.72% , meaning the proportion of operating expenditure allocation is greater than the proportion of capital expenditures, and the next based on the results of the calculation of the ratio of efficiency of expenditure obtained results of 91.41% with the category of efficient performance. This means that the Jambi Provincial Government is able to save and efficiently in conducting regional expenditure.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Nusa Tenggara Timur)

Analisis ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 48-67
Author(s):  
Ardiani Ika Sulistyawati ◽  
Nugrah Septiyani Purwanti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Profit Sharing ◽  
Provincial Government ◽  
Coefficient Of Determination ◽  
Capital Expenditures ◽  
Government Budget ◽  
City Governments

This study aims to analyze the influence of the variables of Local Own Revenue, General Allocation Funds, Special Allocation Funds, Profit Sharing Funds and Employee Expenditures on Capital Expenditures at Regency / City Governments in East Nusa Tenggara Province 2015-2018 partially and simultaneously. The population in this study were 22 regencies / municipalities in East Nusa Tenggara Province during the 2015-2018 period. This study uses secondary data in the form of the East Nusa Tenggara Provincial Government Budget Realization Report. Hypothesis testing in this study using multiple linear regression with t test, F test and coefficient of determination. The data that has been collected is analyzed first with a classical assumption test before testing the hypothesis. The results of the study partially show that the variables of Local Own Revenue and Special Allocation Funds have a significant effect on Capital Expenditures, while the variables of General Allocation Funds, Profit Sharing Funds and Employee Expenditures have no significant effect on Capital Expenditures. The results of the research simultaneously show that the variables of Local Own Revenue, General Allocation Fund, Special Allocation Fund, Profit Sharing Fund and Employee Expenditure have an effect on capital expenditure.

scholarly journals ANALISIS PENGARUH BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI DAN KETIMPANGAN PENDAPATAN DI SUMATERA BARAT

2020 ◽  
Vol 2 (4) ◽  
Author(s):  
Yohana Pranita ◽  
Idris Idris
Keyword(s):  
Economic Growth ◽  
Panel Data ◽  
Income Inequality ◽  
Regression Model ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Simultaneous Equation ◽  
Equation Model ◽  
Capital Expenditures ◽  
West Sumatra

Abstrak : This study aims to determine and analyze the effect of capital expenditureon economic growth and income inequality in West Sumatra. This research isdescriptive and inductive. The data used in this study is secondary data with datacollection using panel data obtained from BPS West Sumatra Province 2014-2018period with 19 regencies / cities in West Sumatra. This study analyzed using asimultaneous equation model (simultaneous equation regression model). The resultsof this study indicate that (1) Capital Expenditures have a significant effect onEconomic Growth in West Sumatra (2) Capital Expenditures have no significanteffect on Income Inequality in West Sumatra (3) Simultaneously Capital Expendituresand Economic Growth have a significant effect on Income Inequality in WestSumatra.Keyword : Capital Expenditure, Economic Growth, Income Inequality

scholarly journals Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah Terhadap Alokasi Belanja Modal Dengan Dana Alokasi Umum Sebagai Variabel Pemoderasi Pada Kabupaten/ Kota Di Provinsi Di Sumatera Utara

2020 ◽  
Vol 4 (1) ◽  
pp. 274-281
Author(s):  
Eka Sridawati Purba ◽  
Elsa Lorreinne Pradipta ◽  
Ruth Trifosa Taruli Manullang ◽  
Benny Rojeston Marnaek Nainggolan
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Moderating Variables ◽  
Local Revenue ◽  
Fixed Assets ◽  
North Sumatra ◽  
Regression Tests

The allocation of expenditure in the Regional Revenue and Expenditure Budget (APBD) in the form of capital expenditure aims to increase the fixed assets and the development of the region so as to create equitable development in each region, but the allocation of capital expenditure is not used productively by local governments, it can be seen from the imbalance of development between regions. The purpose of this study is to examine the effect of Economic Growth (PE), Regional Original Income (PAD) on the allocation of Capital Expenditure (BM) and General Allocation Funds (DAU) as moderating variables in Regencies / Cities in North Sumatra Province. The type of data used in this study is secondary data with multiple linear regression tests. The results of this study partially Economic Growth does not affect the allocation of Capital Expenditures, but Regional Original Revenue partially influences the allocation of Capital Expenditures. Simultaneously Economic Growth, Local Own Revenue and General Allocation Funds have positive and significant effect on capital expenditure. The General Allocation Fund moderates the effect of Economic Growth on the allocation of Capital Expenditures and the General Allocation Fund does not moderate the influence of the Local Revenue to the allocation of Capital Expenditures. Keywords: Economic Growth, Local Own Revenue, Capital Expenditures, General Allocation Funds

scholarly journals PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN

2018 ◽  
Vol 26 (2) ◽  
pp. 144-157
Author(s):  
Widia Astuti ◽  
Teguh Erawati
Keyword(s):  
Agency Theory ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Report ◽  
Efficient Performance ◽  
Food And Beverage ◽  
Report Data ◽  
Positive Effect ◽  
Corporate Financial Reporting

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.

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.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 362-371
Author(s):  
Fajar Maulana ◽  
Wida Fadhlia
Keyword(s):  
Financial Management ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Unit Of Analysis ◽  
Independent Variables ◽  
Local Revenue ◽  
Analysis Technique ◽  
Simultaneous Testing ◽  
Aceh Province

This study aims to examine the effect of Local Revenue, Special Allocation Funds, and Area Size on Capital Expenditures. The data used in this study are secondary data obtained from the Aceh Financial Management Agency. The unit of analysis in this study is the 2014-2018 Regency/City Budget Realization Report. The sample in this study was Aceh Province consisting of 23 Regencies/Cities. The analysis technique used is multiple linear regression using SPSS 24. This study uses the independent variables Regional Original Revenue, Special Allocation Funds, and Area and the dependent variable Capital Expenditure. The results of this study indicate that in the simultaneous testing (F test), the variable Local Revenue, Special Allocation Funds, and Area Size have a significant effect on capital expenditure. . In the partial test, the variable of Original Regional Revenue, Special Allocation Funds, and area size affect capital expenditure.

scholarly journals Effects of Capital Expenditures, Development Index and Unemployment on Poverty in Gorontalo Province

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Dewi Purnama Isa ◽  
Muhammad Amir Arham ◽  
Sri Indriyani Dai
Keyword(s):  
Human Development ◽  
Significant Influence ◽  
Human Development Index ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Regional Government ◽  
Poverty Level ◽  
Development Index ◽  
Fixed Model

This study aims to analyze the effect of capital expenditure in the form of regional government budgets to obtain fixed assets, the Human Development Index and Unemployment to the Poverty Level in Gorontalo Province. The data used are secondary data obtained from the Gorontalo Province Central Bureau of Statistics and the Registration Management Information System (Simreg Bappenas) during the period 2010-2015, the unit of analysis is 5 districts 1 city in Gorontalo Province. The research estimate uses panel data multiple regression analysis with the Fixed Model Effect (FEM) method. The results of the study indicate that (i) The amount of capital expenditure allocated by each region in Gorontalo Province shows a positive and significant influence on the Poverty Level in the 2010-2016 period. (ii) The Human Development Index, which is a benchmark for the achievement of an area in three basic things such as life expectancy, education level, and a decent level of life, turned out to have a positive and significant influence on the District / City Kemskinan Level in Gorontalo Province. (iii) Unemployment has a positive but not significant effect on the District / City Poverty Level in Gorontalo Province in the period 2010-2016.Keywords: Capital Expenditures, Development Index, Unemployment, Poverty

The Role of Moderating Economic Growth Variables on the Effect of Allocation Funds and Capital Expenditures in Local Government

2021 ◽  
Vol 2 (3) ◽  
pp. 471-475
Author(s):  
Aris Eddy Sarwono ◽  
Dewi Saptantinah Puji Astuti
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Director General ◽  
Regional Government ◽  
Central Java ◽  
Fiscal Balance

This study aims to analyze the effect of the General Allocation Fund (DAU) and Special Allocation Fund (DAK) variables on capital expenditures. In addition, this study uses the role of intervening variables to analyze the effect of these variables. The data source for this research uses secondary data sources originating from the Director General of Fiscal Balance of the Regional Government. Respondents in this study were local governments in Central Java with a total of 35 regencies and cities for the period 2016-2019. The results of the analysis show that the DAU variable has a positive and significant effect on capital expenditure while the DAK variable has no significant effect on the modal expenditure variable. In addition, the results of the analysis also show that the variable Economic Growth (PE) is not a variable that mediates the effect of DAU on capital expenditure, while further analysis shows that PE is a variable that mediates the effect of DAK on capital expenditure.

F. ANALISIS PENGARUH PAD DAN DAK TERHADAP BELANJA MODAL PROVINSI JAWA TIMUR TAHUN 2010-2019

2021 ◽  
Vol 4 (1) ◽  
pp. 61
Author(s):  
Putri Indah Sari ◽  
Dr. Ignatia Martha Hendrati, S.E., M.E. ◽  
Kiki Asmara,S.E.,MM
Keyword(s):  
Time Series ◽  
Local Governments ◽  
Time Series Data ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Series Data ◽  
Capital Expenditures ◽  
Positive Effect

Abstrak Undang-Undang Nomor 32 Tahun 2004 tentang Otonomi daerah atau Desentralisasi menjelaskan bahwa kewajiban pemerintah daerah dalam mengendalikan daerahnya sesuai dengan aturan dan undang-undang yang berlaku. Pengalokasian Anggaran Belanja Modal didasarkan pada kebutuhan sarana dan prasarana daerah, anggaran Belanja Modal sebaiknya dialokasikan untuk hal-hal yang produktif. Sehingga, pemerintah daerah harus mampu mengalokasikan anggaran belanja modal dengan benar karena hal itu merupakan salah satu langkah pemerintah daerah dalam meningkatkan pelayanan publik. Penelitian ini bertujuan untuk menguji pengaruh dari Pendapatan Asli Daerah (PAD)  dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal Provinsi Jawa Timur. Penelitian ini menggunakan analisis data time series Tahun 2015-2019 di Provinsi Jawa Timur. Data yang digunakan merupakan data sekunder yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan Republik Indonesia. Metode analisis yang digunakan adalah Analisis Regresi linier berganda, Uji koefisien Determinasi (R2), Uji-t dan Uji F dengan bantuan software SPSS. Dari hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Alokasi Khusus secara (simultan) mempunyai pengaruh signifikan terhadap Belanja Modal di Provinsi Jawa Timur Tahun 2010-2019. Secara parsial 1) Pendapatan Asli Daerah berpengaruh positif terhadap Belanja Modal Provinsi Jawa Timur Tahun 2010-2019. 2) Dana Alokasi Khusus berpengaruh positif  variabel PAD berpengaruh positif terhadap Belanja Modal Provinsi Jawa Timur Tahun 2010-2019.   Kata kunci : Belanja Modal, PAD, dan DAK. Abstract Law Number 32 of 2004 concerning Regional Autonomy or Decentralization explains that the obligation of local governments to control their regions is in accordance with the applicable laws and regulations. The allocation of the Capital Expenditure Budget is based on the needs of regional facilities and infrastructure, the capital expenditure budget should be allocated for productive things. Thus, local governments must be able to allocate the capital expenditure budget properly because this is one of the steps of the local government in improving public services. This study aims to examine the effect of Regional Original Income (PAD) and Special Allocation Funds (DAK) on the Capital Expenditure of East Java Province. This study uses time series data analysis 2015-2019 in East Java Province. The data used is secondary data obtained from the Directorate General of Fiscal Balance of the Republic of Indonesia. The analytical method used is multiple linear regression analysis, coefficient of determination (R2), t-test and F test with the help of SPSS software. The results of the study indicate that the Regional Original Income and the Special Allocation Funds (simultaneously) have a significant effect on capital expenditure in East Java Province in 2010-2019. Partially 1) Local Own Revenue has a positive effect on the Capital Expenditures of East Java Province in 2010-2019. 2) The Special Allocation Fund has a positive effect, the PAD variable has a positive effect on the Capital Expenditure of East Java Province in 2010-2019. Keywords: Capital Expenditures, PAD, and DAK

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal pada Kabupaten dan Kota di Provinsi Daerah Istimewa Yogyakarta (DIY) Tahun 2016–2020

2022 ◽  
Vol 4 (4) ◽  
pp. 1050-1068
Author(s):  
Imam Khulwani ◽  
Risal Rinofah ◽  
Pristin Prima Sari
Keyword(s):  
Regression Analysis ◽  
Quantitative Research ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Capital Expenditures ◽  
Local Revenue ◽  
Special Region

This study aims to determine the effect of Regional Original Income, General Allocation Funds, Special Allocation Funds, partially and simultaneously effecting Capital Expenditures in Regencies/Cities in the Province of the Special Region of Yogyakarta (DIY) in 2016-2020. The type of research used is the type of quantitative research. Secondary data obtained from the website (http://www.djpk.kemenkeu.go.id). In this study, it was analyzed using descriptive analysis and multiple linear regression analysis and processed with SPSS version 25. The results of this study indicate that partially: the Regional Original Income (PAD) variable has a partial effect on Capital Expenditures in 4 regencies and 1 city in the Special Region of Yogyakarta (DIY), the General Allocation Fund (DAU) does not partially affect Capital Expenditures. , the Special Allocation Fund (DAK) has an effect on Capital Expenditures in 4 districts and 1 city in the Province of the Special Region of Yogyakarta (DIY). Meanwhile, simultaneously: Variables of Local Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) simultaneously have a significant effect on Capital Expenditures in 4 districts and 1 city in the Special Region of Yogyakarta (DIY). ) with the period 2016-2020. Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Capital Expenditure.

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