scholarly journals Pengaruh Desentralisasi Fiskal Terhadap Tingkat Pengangguran di Wilayah Sumatera

Author(s):  
Riski Prasetyo Putro

Through fiscal decentralization, local governments are expected to assume more responsibility for regional problems such as unemployment. This study aims to analyze the effect of fiscal decentralization on the unemployment rate in Sumatra for the period 2006 to 2013. This quantitative research used panel data and multiple regression analyses. The results show that Regional Revenue and Revenue Sharing Fund have negative effects on the unemployment rate. Capital expenditures negatively affect the unemployment rate for the next two years, while goods and services expenditures have a positive effect on the unemployment rate. In addition, the General Allocation Fund, Special Allocation Fund and personnel expenditure do not affect the unemployment rate. Abstrak Melalui desentralisasi fiskal, pemerintah daerah diharapkan mampu menyelesaikan berbagai permasalahan daerah, antara lain pengangguran. Penelitian ini bertujuan mengetahui pengaruh pelaksanaan desentralisasi fiskal terhadap tingkat pengangguran di Wilayah Sumatera selama periode 2006 s.d. 2013. Penelitian ini merupakan penelitian kuantitatif dengan data panel dan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Bagi Hasil berpengaruh negatif terhadap tingkat pengangguran. Belanja modal berpengaruh negatif terhadap tingkat pengangguran pada dua tahun berikutnya, sedangkan belanja barang dan jasa justru berpengaruh positif terhadap tingkat pengangguran. Selain itu, Dana Alokasi Umum, Dana Alokasi Khusus, dan belanja pegawai tidak berpengaruh signifikan terhadap tingkat pengangguran.

2020 ◽  
pp. 220-230
Author(s):  
Randi Siregar ◽  
Sabeth Sembiring

The purpose of this research was conducted to know the influence of: (1) Simultaneous Non Performing Loan and Loan to Deposit Ratio against Return On Asset, (2) Partial Non-Performing Loan against Return On Asset and (3) partial Loan to Deposit against Return On Asset Corporate Banking the Go Public period 2010 – 2012.The research uses quantitative research plans. The research subject is a banking company that go public from 2014 – 2016 and the objects are Non Performing Loan, Loan to Deposit Ratio and Return On Asset.Data collected using documentation methods and analyzed with multiple linear regression analyses. The results showed that (1) Non Performing Loan and Loan to Deposit Ratio simultaneously had significant effect on Return On Asset.(2) Non Performing Loan partially negative effect on Return On Asset, (3) Loan to Deposit Ratio positively affects the Return On Asset of the banking company listed on the Indonesia Stock Exchange.The value of the coefficient of determination (adjusted R2) of 0.323 or 32.3%, this translates to 32.3% of ROA variations that can be explained by variations of independent variables of the NPL and LDR.The remaining 67.7% is explained by other reasons outside of the regression model.Based on the results of multiple linear regression analyses indicating that the NPL has a significant negative impact on ROA, LDR has a significant and positive effect on Roa, NPL and LDR.


2020 ◽  
Vol 1 (2) ◽  
pp. 65-72
Author(s):  
Hery Hermawan

Abstract— This study aims to determine the effect of the level of effectiveness, independence, and fiscal decentralization on capital expenditures in districts/ city of Madiun Residency both partially and simultaneously. The type of research is quantitative research. Data analysis used is multiple linear regression, t test, F test and coefficient of determination. The result of this study show that, 1.The level of effectiveness significantly effect on the allocation of capital expenditure in the districts/city of Madiun Residency. 2. The level of independence significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 3. The level of fiscal decentralization significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 4. The level of effectiveness, independence, and fiscal decentralization simultaneously affect on the allocation of capital expenditure in districts/city of Madiun Residency. Keywords—: level of effectiveness;  independence; fiscal decentralization; capital expenditure.


2021 ◽  
Vol 4 (1) ◽  
pp. 61
Author(s):  
Putri Indah Sari ◽  
Dr. Ignatia Martha Hendrati, S.E., M.E. ◽  
Kiki Asmara,S.E.,MM

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


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Vianny M.L. Wowor ◽  
Harijanto Sabijono ◽  
Heince R. N. Wokas

Land and Property Tax is a tax system with a semi self assesment where the moreproactive and cooperative do the calculations is revenue officer, the tax payable and distribute assignment to local governments through the regional Revenue Office based on the notice of Tax Objects is filled by the Taxpayer or the verification of revenue officer on field. Consciousness to be a taxpayer who dutifully is one of obedience to the law. Compliance with the payment of taxes including a code of conduct against tax law indiscriminately and did not escape from the exception. This research aims to know attitude of the taxpayer, the influence of the existence of sanctions, fines and influence service of revenue officeragainst taxpayer compliance in payments land and property tax to the districts in Motoling. This research using quantitative research correlation methods. The results showed that the attitude of the taxpayer do not affect positively against taxpayer compliance in payments to the land and property tax . However the existence of sanctions fines and good service from revenue officer give a positive effect against the land and property tax payment compliance in district Motoling. Penalties and good service from revenue officer increase taxpayer compliance in district Motoling in payments to the land and property tax.Key words: attitude of the taxpayers, sanctions, service of revenue officer, taxpayer compliance


2022 ◽  
Vol 20 (1) ◽  
Author(s):  
Gudrun Rohde ◽  
Sølvi Helseth ◽  
Hilde Timenes Mikkelsen ◽  
Siv Skarstein ◽  
Milada Cvancarova Småstuen ◽  
...  

Abstract Background For many adults, their role as a parent is a vital part of their lives. This role is likely to be associated with a parent’s health-related quality of life (HRQOL). The aim of this study was to explore the associations between gender, demographic and psychosocial variables, pain, and HRQOL in parents of 14–15-year-old adolescents. Methods This was a cross-sectional study that included 561 parents. Data on demographic, psychosocial variables and pain were collected using validated instruments. HRQOL was assessed using the RAND-36. Data were analysed using univariate and hierarchical multiple linear regression analyses. Results Four hundred and thirty-six (78%) mothers and 125 (22%) fathers with a mean age of 45 (SD = 5) years were included. Eighty-one per cent were married/cohabiting, 74% worked full time, and 50% had university education of more than 4 years. Almost one-third reported daily or weekly pain, and more than half (58%) reported using pain analgesics during the previous 4 weeks. Mothers reported significantly lower scores on self-efficacy, self-esteem and for all RAND-36 domains, including the physical component summary (PCS) and mental component summary (MCS) and experienced greater stress than fathers. Hierarchical regression analyses showed that working part-time (beta = 0.40) or full time (beta = 0.52) (reference: not working) had the strongest positive effect on PCS. Absence from work for > 10 days (beta = −0.24) (reference: no absence), short-term pain (beta = −0.14), chronic pain (beta = −0.37) (reference: no pain), and stress (beta = −0.10) had the strongest negative effects on PCS. High self-esteem (beta = 0.11) had the strongest positive effect, whereas stress (beta = −0.58) and absence from work for > 10 days (beta = −0.11) (reference: no absence) had the strongest negative effects on MCS. Conclusion Mothers reported significantly lower scores on self-efficacy, self-esteem, and HRQOL, and experienced greater stress than the fathers. A high proportion of parents reported pain. Pain, stress, and low work affiliation were strongly associated with decreased HRQOL in parents. We recommend that parents of adolescents should be provided guidance about coping with pain and stress, and facilitation of a strong work affiliation because these seem to be important to parents’ HRQOL.


2021 ◽  
Author(s):  
Gudrun Rohde ◽  
Sølvi Helseth ◽  
Hilde Timenes Mikkelsen ◽  
Siv Skarstein ◽  
Milada Cvancarova Småstuen ◽  
...  

Abstract BackgroundFor many adults, their role as a parent is a vital part of their lives. This role is likely to be associated with a parent’s health-related quality of life (HRQOL). The aim of this study was to explore the associations between gender, demographic and psychosocial variables, and HRQOL pain in parents of 14–15-year-old adolescents.MethodsThis was a cross-sectional study that included 561 parents. Data on demographic, psychosocial variables and pain were collected using validated instruments. HRQOL was assessed using the RAND-36. Data were analysed using univariate and hierarchical multiple linear regression analyses.ResultsFour hundred and thirty-six (78%) mothers and 125 (22%) fathers with a mean age of 45 (SD = 5) years were included. Eighty-one per cent were married/cohabiting, 74% worked full time, and 50% had university education of more than 4 years. Almost one-third reported daily or weekly pain, and more than half (58%) reported using pain analgesics during the previous 4 weeks. Mothers reported significantly lower scores on self-efficacy, self-esteem and for all RAND-36 domains, including the physical component summary (PCS) and mental component summary (MCS) and experienced greater stress than fathers. Hierarchical regression analyses showed that working part-time (beta = 0.40) or full time (beta = 0.52) (reference: not working) had the strongest positive effect on PCS. Absence from work for >10 days (beta = –0.24) (reference: no absence), short-term pain (beta = –0.14), chronic pain (beta = –0.37) (reference: no pain), and stress (beta= –0.10) had the strongest negative effects on PCS. High self-esteem (beta = 0.11) had the strongest positive effect, whereas stress (beta = –0.58) and absence from work for >10 days (beta = –0.11) (reference: no absence) had the strongest negative effects on MCS.ConclusionMothers reported significantly lower scores on self-efficacy, self-esteem, and HRQOL, and experienced greater stress than the fathers. A high proportion of parents reported pain. Pain, stress, and low work affiliation were strongly associated with decreased HRQOL in parents. We recommend that parents of adolescents should be provided guidance about coping with pain and stress, and facilitation of a strong work affiliation because these seem to be important to parents’ HRQOL.


2018 ◽  
Vol 5 (2) ◽  
pp. 151-162
Author(s):  
Evada Dewata ◽  
Hadi Jauhari ◽  
Siska Aprianti ◽  
Eka Nurfa Hijria

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments


Author(s):  
Marco Bisogno ◽  
Beatriz Cuadrado-Ballesteros

There is a risk of presupposing that enhancing efficiency will simply improve financial health in local governments. However, there are several reasons to think that the healthy governments could be the least efficient ones. This chapter aims to contribute to this discussion by using a sample of the 132 largest Italian local governments during the period 2005-2014. The results show that the taken-for-granted positive effect of efficiency on financial condition is observable only when efficiency refers to current expenditures, but such a positive effect has not been observed in the case of capital expenditures.


2021 ◽  
Vol 12 (1) ◽  
pp. 96
Author(s):  
Lilis Handayani ◽  
Krisnhoe Sukma Danuta ◽  
Ginanjar Adi Nugraha

This study aims to determine the effect of profitability, company size, and leverage on the timeliness of financial reporting. This research is quantitative research, using secondary data from financial statements. Purposive sampling method were used in this research, resulting 26 companies in basic manufacturing and chemical industrial sectors listed on the Indonesia Stock Exchange, 2016 to 2018 period as sample. Analysis of the data used in this study is logistic regression. The results show that the profitability has a significant positive effect on the timeliness of financial reporting, company size does not affect the timeliness of financial reporting, and leverage have significant negative effects to timeliness of financial reporting. This research can be used by the companies to improve their timeliness of financial reporting.


2019 ◽  
Vol 8 (1) ◽  
pp. 108-119
Author(s):  
Hadi Sasana

Fiscal decentralization in Indonesia initiated in 2001 has proven to be effective and efficient; although, its implementation still need to be evaluated. The aim of the study was to analyze the implementation of fiscal decentralization on economic growth in Central Java. Tools multiple regression analysis using the method Fixed Effect Model (FEM).The period of the research was 9 years (2009-2017), and the subject of the was 35 districts/cities in Central Java Province. The dependent variable was economic growth, the independent variable was fiscal decentralization, and the control variables were investment and labor. The results showed that fiscal decentralization has a positive effect on economic growth in the district/city in Central Java. Other findings, private investment and the amount of labor encourage economic growth in Central Java. Based on findings, to reduce the fiscal gap, local governments should be able to increase their fiscal capacity through the development of commodity-based economic activity in their regions Keywords: Fiscal decentralization, Economic growth,  Investment, Labor


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