scholarly journals ANALISIS PENGARUH DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA PEMERINTAH DAERAH KOTA MANADO

2019 ◽  
Vol 17 (2) ◽  
Author(s):  
Ferly Christian Kolinug ◽  
Anderson Guntur Kumenaung ◽  
Debby Christina Rotinsulu
Keyword(s):  
Time Series ◽  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Series Data ◽  
Positive Trend ◽  
Flypaper Effect ◽  
Regional Budget ◽  
The City

ABSTRAK Pelaksanaan desentralisasi dibiayai atas beban Anggaran Pendapatan dan Belanja Daerah (APBD) sehingga pembiayaan pembangunan secara bertahap akan menjadi beban terhadap pemerintah daerah. Keadaan ini akan semakin memperkuat tekanan internal dari keuangan daerah, karena peranan sumbangan dan bantuan pusat dalam pembiayaan pembangunan daerah akan semakin kecil. Bantuan pusat dalam pembiayaan pembangunan hanya akan diberikan untuk menunjang pengeluaran pemerintah, khususnya untuk belanja pegawai dan program-program pembangunan yang hendak dicapai. Hal ini berarti bahwa seiring dengan berjalannya otonomi, dana transfer yang diberikan oleh pemerintah pusat ke pemerintah daerah mulai berkurang dan yang menjadi sumber utama pembiayaan daerah adalah pendapatan dari daerah sendiri. Transfer Pemerintah Pusat khususnya yang didominasi oleh transfer tidak bersyarat yaitu DAU dan DBH menjadi sumber dana utama dalam menunjang pembiayaan pembangunan yang ada di Kota Manado, hal ini mengindikasikan adanya fenomena flypaper effect pada Kota Manado. Penelitian ini bertujuan menelaah performa kinerja keuangan daerah untuk mengetahui apakah transfer atau DAU plus DBH dari pemerintah pusat dan PAD berpengaruh terhadap belanja pemerintah daerah (BD) Kota Manado serta untuk mendeteksi terjadinya flypaper effect. Data yang dipakai menggunakan data time series dengan periode anggaran tahun 2006-2012. Metode analisis yang digunakan adalah model analisis rasio dan model ekonometrik, dengan menggunakan data sekunder. Hasil analisis rasio menunjukkan kemandirian dan derajat desentralisasi memiliki trend positif, akan tetapi masih sangat bergantung pada dana transfer pusat, juga ditemukan  produktivitas dan efektivitas belanja daerah (BD) terjadi penurunan. Hasil analisis regresi menunjukkan bahwa DAU dan PAD secara terpisah maupun serentak berpengaruh positif terhadap Belanja Daerah dan  pengaruh PAD terhadap BD lebih besar daripada pengaruh DAU terhadap BD dan memberikan bukti tentang tidak adanya keberadaan flypaper effect. Hal ini menunjukkan bahwa Pemerintah Daerah Kota Manado dalam memprediksi Belanja Daerahnya (BD) lebih mengutamakan kemampuan keuangannya sendiri yang diproksi dari penerimaan Pendapatan Asli Daerah (PAD).   Kata kunci:      Kinerja Keuangan Daerah, Anggaran Pendapatan dan Belanja Daerah (APBD),  Flypaper Effect. ABSTRACT The implementation of decentralization be financed at the expense of the Regional Budget (APBD) so that development financing will gradually become a burden for local governments. This situation will further strengthen the internal pressure of the financial area, because the role of donations and assistance in financing the regional development center will be smaller. Central assistance in development financing will only be granted to support government spending, particularly for personnel expenditure and development programs to be achieved. This means that over autonomy, transfer of funds given by the central government to local governments began to decrease and become the main source of funding is the revenue from the region itself. Central Government Transfers particularly dominated by unconditional transfer that DAU and DBH become a major source of funding to support the financing of development in the city of Manado, it indicates that the phenomenon of flypaper on the city of Manado. The research examined the performance of the financial performance area to determine whether the transfer or DAU plus DBH of the central government and the PAD influence on local government expenditures (BD) as well as the city of Manado for detecting the occurrence of flypaper. The data used using time series data with the 2006-2012 budget period. The analytical method used is the ratio analysis models and econometric models, using secondary data. Results of the analysis showed the ratio of self-reliance and degree of decentralization has a positive trend, but still highly dependent on the transfer of funds center, also found the productivity and effectiveness of expenditure areas (BD) decline. Regression analysis showed that DAU and PAD separately or simultaneously positive effect on regional expenditures and the effect of PAD to BD is greater than the influence of the DAU to BD and provide evidence about the absence of the existence of flypaper. This indicates that the Local Government Area of ​​Manado in predicting Shopping (BD) prefers his own financial capabilities are a proxy of acceptance revenue (PAD).   Keywords: Financial Performance Regional Budget (APBD), flypaper.

scholarly journals The Effect of Fiscal Decentralization on the Accountability of City / District Government Financial Reporting in Indonesia and the Regional Government's Financial Performance as a Moderation Variable

2020 ◽  
Vol 5 (7) ◽  
pp. 370-376
Author(s):  
Wahida Nurmuthmainnah ◽  
Syarifuddin . ◽  
Mediaty .
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Financial Statements ◽  
Series Data ◽  
Financial Reports ◽  
Regional Governments

This study aims to provide an overview of the effects of fiscal decentralization in proxies with regional independence and regional dependence on the central government regarding accountability of regional financial reporting and financial performance of Local Governments as moderating variables. The type of data used in this study is secondary data, panel data in the form of time series data from 2015 to 2017 and cross section data from 509 districts / cities in Indonesia. The sample selection in this study was purposive sampling by creating a cluster of western, central and eastern regions, so that 135 samples were obtained. The results showed that: (1) Regional independence had a positive effect on the accountability of local government financial reports. (2) Regional Dependence has a negative effect on the Accountability of Regional Government Financial Statements. (3) The financial performance of regional governments can moderate the influence of regional independence on the accountability of local government financial reports. (4) The financial performance of regional governments can moderate the effect of regional dependence on the accountability of local government financial statements.

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 EVALUASI PENYUSUNAN ANGGARAN DAN KINERJA KEUANGAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Chelsea Pangalila ◽  
Inggriani Elim ◽  
Stanley Kho Walandouw
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Work Unit ◽  
Budget Planning ◽  
Regional Budget ◽  
Government Work ◽  
Budgeting Process

Budget is a blueprint of the existence of a State and is a future directive. The Local Government Budgeting Process should be a benchmark for achieving the expected performance, so that regional budget planning should be able to clearly describe the performance objectives. With the preparation of a good budget, can be easily obtained information in decision-making. Local governments are responsible for the management of local finances. In the implementation of regional financial management, the regional head holds the general power obliged to carry out in accordance with the Rules that have been determined. In order for the implementation of local financial management carried out in an orderly and obedient to the applicable legislation. The purpose of this research is to know how the process of budget preparation and how the financial performance in Sonder District of Minahasa regency. Data collection method used is qualitative descriptive analysis that is by describing the preparation of budget and financial performance of local government in subdistrict sonder. The results of the research show that the process of Budgeting Process in Sonder District starts from the preparation of the Local Government Work Plan (RKPD), KUA / PPAS up to the Working Budget Plan of Local Government Work Unit (RKA-SKPD) Then presented to the Implementation Document of the Budget of Work Unit of Regional Region (DPA-SKPD). Budgeting and financial performance of local government in Kecamatan Sonder is quite effective. where the budgeting is done using the Planning, Programming, and Budgeting System (PBBS) approach, and the financial performance in the preparation of the budget goes well despite the delay but the implementation is still good and under control. This can be seen from how the process of preparing the budget and strategic plans that are set in the long term.Keywords: Budget Drafting Process, Financial Performance

scholarly journals Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019

2021 ◽  
Vol 12 (1) ◽  
pp. 31
Author(s):  
Sridarnilawati Sridarnilawati ◽  
Suhairi Suhairi ◽  
Vima Tista Putriana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Regional Government ◽  
Government Budget ◽  
Regional Performance ◽  
The Government ◽  
The City

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.

scholarly journals Local Governments And Government of Cities in Turkey

2015 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Nazım Kartal ◽  
Gökhan Tuncel ◽  
Oguzhan Göktolga
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Central Administration ◽  
Government Structure ◽  
The Third ◽  
Local Organizations ◽  
Third Dimension ◽  
The City ◽  
Urban Administration

At this study, local government structure of Turkey is tried to be analysed. Urban administration of Turkey may be analysed three dimensionally: First dimension is central government and the city; the second is provincial organizations of central government and the third dimension is local governments and city. Therefore, when talking about “administration of cities in Turkey”, central government, its local organizations and especially the local governments should be mentioned. In this context, at this study initially cities in Turkey will be examined from the perspective of administration, then, central administration and central administration’s provincial organiations will be examined from the perspective of city governmnet. Finally two local government structures, “special provinicial administration” and “municipalities” will be examined.

scholarly journals Analisis Kinerja Keuangan Pemerintah Kota Semarang Tahun 2013-2017

2020 ◽  
Vol 2 (2) ◽  
pp. 302-309
Author(s):  
Efriyani Sumastuti ◽  
Eriza Nariyanti ◽  
Ika Indriasari
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Financial Ratios ◽  
Growth Ratio ◽  
Local Revenue ◽  
Operating Expenditure ◽  
Regional Budget

The financial performance of local governments is a measure used to ensure the ability of the regions to properly and correctly enforce financial implementation rules to maintain the desired services. This study aims to analyze the financial performance of the local government of Semarang City using 5 financial ratios. The data used is secondary data, in the form of the Semarang City Regional Budget Realization Report in 2013-2017. Furthermore, 5 financial ratios are calculated, consisting of effectiveness ratios, efficiency ratios, compatibility ratios, growth ratios and independence ratios. The results showed that in general the financial performance of the Semarang City local government was very good. This can be seen from the effectiveness ratio of local revenue is very effective, the ratio of regional financial efficiency is very efficient, the ratio of operating expenditure to regional expenditure, the ratio of operating expenditure growth and the growth ratio of capital expenditure has positive growth, the ratio of self-reliance is moderate with participatory relationship patterns. Even so, it is necessary to increase and optimize Regional Original Income (PAD) from year to year through controlling new regional potentials and developing regional potential.

scholarly journals Determinants of Government Characteristics and Audit Findings on Local Government Financial Performance

2021 ◽  
Vol 13 (2(I)) ◽  
pp. 7-15
Author(s):  
Mahendro Sumardjo ◽  
Febriana Dwi Jayanti
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Size Dependence ◽  
Central Government ◽  
Provincial Government ◽  
Government Size ◽  
West Java ◽  
Financial Reports ◽  
Local Expenditure

This study is based on the low success of local governments' financial performance in West Java Province, as evidenced by the fact that financial reports of local governments that receive unqualified opinions are still being found. The detection of numerous frauds in local governments is responsible for the majority of incidents of poor financial performance in local governments. Local government financial performance is related to local government size, dependence on central government, local spending, and audit findings. The purpose of this study was to examine the influence of local government characteristics and audit findings on the financial performance of local governments. Techniques analyzing data used regression model selection test with STATA version 16. This study builds on agency theory to develop a conceptual framework that connects local government size, dependence on central government, local expenditure, audit findings, and financial performance. The results of this study show that the size of local government, local spending has a significant effect on local government financial performance based on independence ratio and operating expenditure activity ratio, local government financial performance is unaffected by the dependence of central government or audit findings. Contributions to the West Java Provincial Government are required to be taken into account when making decisions and policies for the improved financial performance of local government.

scholarly journals FLYPAPER EFFECT PADA PENGELUARAN PEMERINTAH DAERAH DI JAWA

2015 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Bambang Agus Pramuka
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Financial Statement ◽  
Fiscal Year ◽  
Capital Expenditures ◽  
Study Analysis ◽  
Flypaper Effect ◽  
Local Government Expenditures

This study analysis whether there is any flypaper effect in local governments’ expenditures, and whether there are significant influences of grants from central government and original revenue of local governments on their expenditures, especially the operating and capital expenditures. The object of the study are all local autonomous governments in Java; and the focus of the study was the financial statement of the 2005-2008 fiscal year. Through an examination on financial statement of all kabupatens and kotas in Java, and applying multiple regression analysis, it is revealed that the flypaper effect was not found, which implied that the local government did not rely more on grant from the central government as the sources of their budget. The DAU (grant) and PAD (original revenues), however, were found to be significantly influencing the operating, capital, and total of local government expenditures, for the related year and the following year.

scholarly journals ANALISIS DETEKSI FENOMENA FLYPAPER EFFECT PADA KINERJA KEUANGAN KOTA BENGKULU

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 33-56
Author(s):  
Septriani Septriani ◽  
Armelly Armelly ◽  
Retno A Ekaputri ◽  
Esti Pasaribu
Keyword(s):  
Time Series ◽  
Data Analysis ◽  
Financial Performance ◽  
Multiple Regression ◽  
Time Series Data ◽  
Series Data ◽  
Analysis Tool ◽  
Flypaper Effect ◽  
Empirical Results ◽  
Data Analysis Tool

The purpose of this research is to know the possibility of flypaper effect on Financial Performance of Bengkulu City by knowing the influence of locally-generated revenue (PAD), General Allocation Fund (DAU) to Bengkulu City. This reaseach used the time series data about the Budget Realization Report (LRA) of Bengkulu City and the Financial Statistics of Bengkulu Province which provided by the Central Bureau of Statistics of Bengkulu Province. Data analysis tool used is multiple regression analysis.The empirical results of this research shows that the first, PAD has influential positive and significant to regional expenditure against the Bengkulu City, DAU has influential positive and significant regional expenditure against the Bengkulu City. The second, flypaper effect phenomenon is not occurring on financial performance of the Bengkulu City, it is seen of the value of the coefficients PAD greater than the value of the coefficients general allocation fund (DAU) and the result is significant on ? = 0.05.

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

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