scholarly journals Pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Sumatera Selatan

MBIA ◽  
2020 ◽  
Vol 19 (1) ◽  
pp. 21-37
Author(s):  
Verawaty Verawaty ◽  
Ade Kemala Jaya ◽  
Intan Puspanita ◽  
Nurhidayah Nurhidayah
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Revenue Sharing ◽  
Community Services ◽  
Regional Government ◽  
Negative Effects ◽  
City Governments ◽  
Finance Development ◽  
Fiscal Balance

Abstract The financial performance of a regional government is the ability of a region to explore the financial potential of the region as well as to manage the local financial resources in order to meet the needs of the regional government so that it does not depend on the funding from the central government. This study was aimed to analyze whether fiscal balance transfers such as local own-source revenue, general allocation funds, special allocation funds, and revenue sharing funds might affect the government's financial performance. The study used quantitative analysis techniques with multivariate regression. The object of this research was the district and city governments in South Sumatra in 2014-2016. The results showed that local own-source revenue had a positive effect on the financial performance of local governments. However, there were negative effects of general and special allocation funds on regional government financial performance. For revenue sharing funds, it did not affect financial performance. This means, the greater the contribution of local own-source revenue to finance development and community services the greater increase in the financial performance of local governments. The higher the amount of general allocation funds received from the center, the lower the financial performance of local governments. The large flow of special allocation funds can provide opportunities for budget leakage, which can result in a decrease in the financial performance of local governments. Keywords: local own-source revenue, fiscal balance transfers, local government financial performance    

scholarly journals Partisipasi Masyarakat Memoderasi Pengaruh PAD, Dana Perimbangan, dan Belanja Modal Pada Kinerja Keuangan

2020 ◽  
Vol 30 (4) ◽  
pp. 1049
Author(s):  
Putu Venny Yunita ◽  
Ni Ketut Rasmini
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Community Participation ◽  
Local Governments ◽  
Capital Expenditure ◽  
Government Revenue ◽  
Regional Government ◽  
City Governments ◽  
Fiscal Balance ◽  
Sample Technique

The research aims to analyze the influence of local government revenue, fiscal balance funds, and capital expenditures on the financial performance of local governments with community participation as a moderating variable. The population in this study were all regency and city governments in Bali Province consisting of 8 regencies and 1 city with a period of 5 years from 2014 to 2018. The total population in this study was 45. The sample technique used was the saturated sample the analysis technique used is Moderated Regression Analysis (MRA). The results of the study showed that the local government revenue and capital expenditure had a positive effect on the financial performance of the regional government, while the fiscal balance fund had no effect on the financial performance of the regional government. Community participation strengthens the influence of local revenue, balance funds and capital expenditure on the financial performance of local governments. Keywords : Local Government Revenue; Fiscal Balance Fund; Capital Expenditure; Community Participation; Financial Performance.

scholarly journals Bagi Hasil Pertambangan Minyak Bumi Antara Pemerintah Pusat dan Pemerintah Daerah

Jurnal Selat ◽  
2019 ◽  
Vol 6 (2) ◽  
pp. 184-195
Author(s):  
Eko Nuriyatman
Keyword(s):  
Natural Resource ◽  
Local Governments ◽  
Central Government ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Scientific Article ◽  
Regional Government ◽  
Equal Distribution ◽  
The Law ◽  
Regional Governments

Writing this scientific article is a research with normative (doctrinal) research method which aims to find out the legal review of the regulation of revenue sharing of petroleum mining between the central government and regional governments. This study uses an analysis of secondary data that the authors obtained from various literatures using the law approach, conceptual approach and case approach that occurs in everyday life regarding petroleum. The difference in the mechanism of distribution of funds and profit sharing between the central government and local governments results in imbalances in economic growth between all regions in Indonesia. The results of the research and analysis carried out by the authors indicate that the regulation of mintak mining revenue sharing funds between the central government and local governments through general allocation funds, special allocation funds and revenue sharing funds is in line with the objectives of regional autonomy, but lack of attention from the central the regions that have the highest natural resource income and lack of attention to development will lead to inequality between revenue sharing funds from the central government and regional governments. Supposedly with equal distribution between central government and regional government through policies in the form of natural resource priorities, it will create a main goal of the law, namely legal certainty, justice for some people and the last is to provide benefits to the community.

scholarly journals Effect of Regional Government Characteristics of Financial Performance

2019 ◽  
Vol 3 (2) ◽  
pp. 29
Author(s):  
Sari Rusmita
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Multiple Regression ◽  
Central Government ◽  
Government Size ◽  
Regional Government ◽  
City Governments ◽  
West Kalimantan ◽  
Independent Variables ◽  
Regional Governments

This study aims to determine the effect of regional government characteristics on the financial performance of district / city regional governments in West Kalimantan. This research uses multiple regression. The dependent variable used is the regional financial performance which is proxied from the level of efficiency while the independent variables used are total assets, regional expenditure, DAU, PAD, and leverage as indicators of local government characteristics. The findings of this study indicate that regional spending and dependency of district / city regional governments in West Kalimantan on central government have an influence on the financial performance of district / city governments in West Kalimantan, while government size, prosperity and leverage have no influence on the financial performance of district governments / city in West Kalimantan.

scholarly journals MEMODERASIKAH PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL? (Studi Kasus Pada Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Periode 2012-2016)

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Mohklas, Devi Inanta Purwati
Keyword(s):  
Regression Analysis ◽  
Local Governments ◽  
Public Services ◽  
Central Government ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Regional Government ◽  
City Governments ◽  
Central Java

AbstrakTujuan penelitian ini untuk mengetahui dan menganalisis pengaruh PAD, DAU, dan DAK terhadap Belanja Modal yang dimoderasi dengan Pertumbuhan Ekonomi. Implikasi manajerialnya adalah sebagai sumbang saran dalam konsep secara ilmiah bagi Pemerinta Daerah /Kabupaten Kota di Jawa Tengah, khusus dalam bidang ilmu akuntansi sektor publik dalam menentukan kebijakan belanja modal.Variabel dalam penelitian ini terdiri dari 5 (lima) variabel dimana pada PAD, DAU dan DAK menjadi variabel bebas sedangkan BM variabel terikat, sedangkan PE sebagai variabel moderat. Teknik populasi dan sampel, seluruh Kabupaten/Kota di Provinsi Jawa Tengah, dengan mengggunakan metode sampling jenuh, jumlah sampel: 175 data. Data penelitian ini berupa data sekunder yang berupa Laporan Realisasi APBD dan tabel PDRB provinsi Jawa Tengah tahun 2012- 2016. Data yang telah dikumpulkan dianalisis pengujian hipotesis dengan uji Moderated Regression Analysis (MRA).Hasil penelitain ini memberikan bukti bahwa; PAD, DAU dan DAK  berpengaruh positif dan signifikan terhadap belanja modal. PE tidak memoderasi  hubungan antara PAD, DAU namun dapat memoderasi DAK dengan BM.Kata Kunci:Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokas Khusus, Belanja Modal, Pertumbuhan Ekonomi  AbstractCapital expenditure has an important role for the Regional Government, with the existence of the Capital Expenditures the Regional Government can improve public services and allocate them to the main objectives; welfare of the community. One of the efforts is; by optimizing the potential for PAD, so the proportion of Capital Expenditures is considered productive. Optimizing the receipt of PAD should be supported, pursued by regional governments by improving the quality of public services. PAD is one component of the source of state financial revenues in addition to other revenues, which can be in the form of; DAU and DAK.Regional autonomy is required to be more independent in managing the household budget, by being more independent in managing its economic resources which will add PAD. But the central government also continues to support local governments through DAU and DAK funds.In general, this study aims to test, analyze the influence of PAD, DAU and DAK on the BM of Regency / City Governments in Central Java with the PE variable dimederator. So that it can be seen whether PE can moderate in influencing BM. In particular, this study aims to provide input from District / City Governments in Central Java, in allocating PAD, DAU and DAK to BM.The variables in this study consist of 5 (five) variables where in PAD, DAU and DAK are independent variables while BM is the dependent variable, while PE is a moderate variable.Population and sample techniques, all regencies / cities in Central Java Province, using saturated sampling methods, number of samples: 175 data. This research data is in the form of secondary data in the form of APBD Realization Report and provincial Central Java GRDP table in 2012-2016. The collected data is analyzed first by testing the classical assumptions then testing the hypotheses using the Moderated Regression Analysis (MRA) test.Keywords: Regional Original Revenue, General Allocation Funds, Special Alokas Funds, Capital Expenditures, Economic Growth

scholarly journals The Effect of Regional Original Income, Balanced Funds and Capital Expenditures on Financial Performance of Regency/City Governments in the Special Region of Yogyakarta in 2010-2019

2021 ◽  
Vol 1 (3) ◽  
pp. 157-165
Author(s):  
Asih Sriwinarti ◽  
Wahyu Dwi Artaningtyas
Keyword(s):  
Panel Data ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Capital Expenditures ◽  
City Governments ◽  
Panel Data Regression ◽  
The Government ◽  
Special Region

The financial enforcement of local governments is one dimension that can guarantee regions' ability to explore and manage local financial sources to support the government system and regional development without moving utterly reliant on the central government. One of the regional financial performance measurement tools is the regional independence ratio. Regencies/Cities in DIY are regions whose financial performance is still relatively different. Therefore it needs to investigate the factors that are the matter. The purpose of this study was to analyze the effect of Regional Original Income, Balanced funds, and Capital Expenditures on the financial performance of Regency/City Governments in the Special Region of Yogyakarta. The data adopted in this research is panel data, a combination of data for time-series 2010-2019, and a cross-section of five regencies/cities in DIY. The result of panel data regression analysis shows that the Regional Original Income and Capital Expenditure have a positive and significant effect. In contrast, the Balanced fund has a negative and significant effect on the financial performance of the regency government in DIY.

OPTIMALISASI PERAN PEMDA DALAM MENGATASI KENDALA PELAKSANAAN KONSERVASI KEANEKARAGAMAN HAYATI DI DAERAH (STUDI KASUS PROVINSI BENGKULU)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Antung Deddy Radiansyah
Keyword(s):  
Local Government ◽  
Biodiversity Conservation ◽  
Local Governments ◽  
Central Government ◽  
Wild Plants ◽  
Regional Government ◽  
Conservation Areas ◽  
Conservation Area ◽  
Conservation Policies

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis

PENGARUH PDRB DAN UKURAN TERHADAP INTERNAL CONTROL PEMERINTAH DAERAH DENGAN PAD SEBAGAI INTERVENING

ProBank ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 64-75
Author(s):  
Prima Utama Wardoyo Putro
Keyword(s):  
Internal Control ◽  
Central Government ◽  
Control Variable ◽  
Secondary Data ◽  
Internal Controls ◽  
Regional Government ◽  
Path Testing ◽  
Size Growth ◽  
Fiscal Balance ◽  
Research Populations

Law No 32 year on 2004 about Regional Government and Law No 33 years on 2004 about Fiscal Balance between the Central Government and Regional Government are a new regulation relating to the implementation of regional autonomy in Indonesia. Giving the authority to manage its own region required an internal control system that can monitor of all by central government. The problem in this study is: Is there are any influence between growth, size, and PAD through Regional Government Internal Controls weakness with PAD as an intervening variable. The research populations are the financial statements and reports on the results of the entire province in Indonesia totaling 33 provinces. Source of data which are used are secondary data, and data collection by using the documentation method. The results of partial testing showed that PAD and Growth have significant affects to the Internal Controls, whereas size has not significant effect. Simultaneous testing showed a significant effect between the independent and dependent variables. The test results path testing showed that growth has no significant effect to internal control through PAD as an intervening variable and size has a significant effect to internal control variable through PAD as an intervening variable. The results of determinant coefficient by simultan test amount 28.7%. Its mean that Internal Control can be explained by Growth, Size and PAD, the remaining 71.3% influenced by factors other than study. Keyword: Internal Control, Size, Growth, and Income

scholarly journals Public Policy Analysis on Watershed Governance in Indonesia

2021 ◽  
Vol 13 (12) ◽  
pp. 6615
Author(s):  
Tri Sulistyaningsih ◽  
Achmad Nurmandi ◽  
Salahudin Salahudin ◽  
Ali Roziqin ◽  
Muhammad Kamil ◽  
...  
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Good Governance ◽  
Institutional Arrangement ◽  
Future Research ◽  
Research Approach ◽  
Regional Government ◽  
Government Regulations ◽  
Institutional Control ◽  
Watershed Governance

This paper, which is focused on evaluating the policies and institutional control of the Brantas River Basin, East Java, Indonesia, aims to review government regulations on watershed governance in Indonesia. A qualitative approach to content analysis is used to explain and layout government regulations regarding planning, implementation, coordination, monitoring, evaluation, and accountability of the central and local governments in managing the Brantas watershed, East Java, Indonesia. Nvivo 12 Plus software is used to map, analyze, and create data visualization to answer research questions. This study reveals that the management regulations of the Brantas watershed, East Java, Indonesia, are based on a centralized system, which places the central government as an actor who plays an essential role in the formulation, implementation, and accountability of the Brantas watershed management. In contrast, East Java Province’s regional government only plays a role in implementing and evaluating policies. The central government previously formulated the Brantas watershed. This research contributes to strengthening the management and institutional arrangement of the central government and local governments that support the realization of good governance of the Brantas watershed. Future research needs to apply a survey research approach that focuses on evaluating the capacity of the central government and local governments in supporting good management of the Brantas watershed.

scholarly journals KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

2017 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Juli Juli Juli
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Local Taxes ◽  
Paired Samples ◽  
Before And After ◽  
Operational Expenditure ◽  
Observation Period

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.     Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.

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.

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