scholarly journals PENGARUH KINERJA KEUANGAN KABUPATEN/ KOTA TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SULAWESI UTARA

2015 ◽  
Vol 6 (1) ◽  
Author(s):  
Sylvia Febriany Gerungan ◽  
David Paul Elia Saerang ◽  
Winston Pontoh
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Analysis Method ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Regional Autonomy ◽  
North Sulawesi ◽  
Negative Effect ◽  
Positive Effect ◽  
Expenditure Allocation

The regional autonomy policy gives more chance to local goverment for managing their own financial. To determine the success of local goverment in managing their own financial, Financial Performance Analysis can be used. The objective of this research is to determine the influence of regional financial performance toward the capital expenditure allocation in forward years of regency/city of North Sulawesi. The data analysis method used in this research is regression. The results show that, simultaneously, the Regional Financial Independence ratio, Regional Financial Dependence ratio, Local Original Revenue Effectiveness ratio, Capital Expenditure Effectiveness ratio, Efficiency ratio, and Expenditure Harmony ratio significantly effect the Capital Expenditure Allocation. Partially, the Regional Financial Independence ratio and Efficiency ratio, significantly, have a negative effect toward the Capital Expenditure Allocation. While, the Local Original Revenue Effectiveness ratio and Expenditure Harmony ratio have a positive effect toward the Capital Expenditure Allocation. The Regional Financial Dependence ratio and Capital Expenditure Effectiveness have no significant effect toward the Capital Expenditure Allocation.

PENGARUH BELANJA MODAL DAN ALOKASI DANA DESA TERHADAP KEMANDIRIAN DAN KINERJA KEUANGAN DESA DI KABUPATEN JEMBER

BISMA ◽  
2018 ◽  
Vol 12 (1) ◽  
pp. 37
Author(s):  
Dinna Tri Yulihantini ◽  
Hari Sukarno ◽  
Siti Maria Wardayati
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Government Budget ◽  
Financial Independence ◽  
Fund Allocation ◽  
Negative Effect ◽  
Effectiveness And Efficiency ◽  
Village Government ◽  
Positive Effect

financial performance in Jember Regency. In specific, this study analyzes the influence of capital expenditure and Village Fund Allocation (ADD), as the components of Village Government Budget (APBDes), on village financial performance in terms of its effectiveness and efficiency. This study used secondary data in the form of Realization Reports of APBDes that were collected from the 53 villages for the period of 2015-2016. Data were analyzed using path analysis. Results of the study indicate that capital expenditure and ADD have no influences on the independence of village financial performance, capital expenditure has a negative effect on the effectiveness of village financial performance, while ADD and the independence of village financial performance have no significant effects on the effectiveness of village financial performance. In terms of efficiency, capital expenditure has a negative effect on village financial performance, while ADD has a positive effect on village financial performance. Village financial independence has no effect on the efficiency of village financial performance. Keywords: Capital Expenditure, Village Fund Allocation, Village Financial Independence, Effectiveness and Efficiency of Village Financial Performance.

scholarly journals Pengaruh Pendapatan Asli Daerah, Dana Alokasi Uumu, dan Dana Alokasi Khusus Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Sulawesi Utara)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Henri Gerungan ◽  
David P.E Saerang ◽  
Ventje Ilat
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Capital Expenditure ◽  
Real Income ◽  
Capital Expenditures ◽  
Analysis Method ◽  
Regional Autonomy ◽  
Study Research ◽  
North Sulawesi ◽  
Productive Output

Abstract. The main purpose of regional autonomy implementation is to improve public services and to develop the regional economy in Indonesia. Due to limited resources, local government should be able to allocate the earning income for productive output. However, in fact, the local government tends to allocate the income for Operating Expenditures. This research aims to analyze the effects of Regional Real Income, General Allocation Fund, and Special Allocation Fund to the Capital Expenditure. This is a quantitative research. The data used in this study research were APBD budget District and City in North Sulawesi Province from 2011 to 2015. The analysis method applied in this study research was multiple regression analysis and supported by SPSS Version 23. The result shows that Regional Real Income and the Special Allocation Fund influence positively and significantly Capital Expenditures. On the other hand, the General Allocation Fund does not affect Capital Expenditure. Keywords: Regional Real Income, General Allocation Fund, Special Allocation Fund, Capital Expenditure. Abstrak. Tujuan utama pelaksanaan otonomi daerah adalah untuk meningkatkan pelayanan publik (public service) dan memajukan perekonomian daerah di Indonesia. Dengan sumber daya yang terbatas, Pemerintah Daerah harus dapat mengalokasikan penerimaan yang diperoleh untuk belanja daerah yang bersifat produktif. Namun faktanya Pemerintah Daerah cenderung mengalokasikan pendapatan untuk keperluan belanja operasi. Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal. Metode penelitian yang digunakan adalah metode kuantitatif. Adapun data yang digunakan adalah data APBD Kabupaten dan Kota di Provinsi Sulawesi Utara Tahun 2011 sampai 2015. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda dengan menggunakan bantuan aplikasi SPSS versi 23. Hasil penelitian menunjukan Pendapatan Asli Daerah, dan Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap belanja modal. Sedangkan Dana Alokasi Umum tidak berpengaruh terhadap Belanja Modal. Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Modal.

scholarly journals Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Induk dan Kabupaten Pemekaran: Studi Kasus Kabupaten Sijunjung dan Kabupaten Dharmasraya

2020 ◽  
Vol 10 (1) ◽  
pp. 25
Author(s):  
Halkadri Fitra ◽  
Febri Mukhlis ◽  
Sintia Rama Dani
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Total Revenue ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Revenue Growth ◽  
West Sumatra ◽  
Quantitative Descriptive ◽  
Financial Dependency ◽  
Descriptive Method

The purpose of this study was to determine the financial performance of the Sijunjung district and Dharmasraya districts. The study was conducted using quantitative data in the form of a budget realization report obtained from the Financial Examination Agency of West Sumatra Province. The method used is a quantitative descriptive method, to measure financial performance through financial ratios using 10 indicators. The results showed that: (1)Sijunjung and Dharmasraya districts had a negative variance value, (2)Sijunjung regency revenue growth was lower than Dahrmasraya, (3)the effectiveness ratio of total revenue of Sijunjung district was higher than Dharmasraya district, (4)the ratio of the effectiveness of the original revenue of the Sijunjung district is higher than the Dharmasraya district, (5)the realization of operating expenditure to the total realization of the Sijunjung district expenditure is higher than the Dharmasraya, (6)the ratio of capital expenditure realization to the realization of the total Sijunjung district expenditure is lower than Dharmasraya, (7)Sijunjung district expenditure efficiency ratio is lower than Dharmasraya, (8)Sijunjung district financial independence ratio is higher than Dharmasraya, (9)Sijunjung district financial dependency ratio is lower than Dharmasraya district and (10)Sijunjung district financial independence ratio is higher than Dharmasraya.

scholarly journals PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 8 (8) ◽  
pp. 4759
Author(s):  
Ni Made Diah Permata Sari ◽  
I Ketut Mustanda
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

This study aims to examine and analyze the effect of local government size, regional original income and capital expenditure on the financial performance of local governments in Badung Regency for the period 2013 - 2017. Data analysis techniques used are multiple linear regression analysis. The results of data analysis show that the size of the local government has a negative effect on the financial performance of local governments. This shows that the size of the local government that is proxied by the total assets owned by the local government has not contributed to the financial performance of the local government. Original regional income has a positive effect on the financial performance of local governments. This shows that the higher the local revenue generated, the higher the financial performance of the local government. And capital expenditure has a positive effect on the financial performance of local governments. This shows that the higher capital expenditure made by the government, the higher the financial performance of local governments. Keywords: size, PAD, capital expenditure, financial performance

scholarly journals Analisis Keuangan Daerah Terhadap Alokasi Belanja Modal Pemerintah Daerah Di Kabupaten Dan Kota Provinsi Sumatera Barat Tahun 2013 – 2017

2019 ◽  
Vol 1 (1) ◽  
pp. 35-49
Author(s):  
M Arif ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Regression Models ◽  
Capital Expenditure ◽  
Sampling Technique ◽  
Government Finance ◽  
Financial Independence ◽  
Local Government Finance ◽  
Multiple Regression Models ◽  
Negative Effect ◽  
Positive Effect

This study aims to look at regional financial independence, effectiveness of local government finance, efficiency and expenditure harmony on allocation of capital expenditure. The population in this study are all regency/city in sumatera barat as many as 19. The sample in this study using a sampling technique total sampling. Analyses were performed using multiple regression models. the results showed that partially, regional financial independence positive effect does not significantly on allocation of capital expenditure, effectiveness negative effect does not significantly on allocation of capital expenditure, efficiency positive effect significantly on allocation of capital expenditure, expenditure harmony positive effect significantly on allocation of capital expenditure, simultaneously regional financial independence, effectiveness of local government finance, efficiency and expenditure harmony significant effect on allocation of capital expenditure

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DANA KEISTIMEWAAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

2020 ◽  
Vol 28 (1) ◽  
pp. 89-105
Author(s):  
Nanda Dipa Prastiwi ◽  
Andri Waskita Aji
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
City Government ◽  
City Governments ◽  
Special Fund ◽  
Negative Effect ◽  
Positive Effect ◽  
Special Region

The purpose of this study was to determine: (1) the effect of regional own-source revenue (PAD) on the financial performance of district / city governments in the Special Region of Yogyakarta (DIY), (2) the effect of balancing funds on the financial performance of district / city governments in the Special Region provinces Yogyakarta (DIY) and (3) the effect of privileged funds on the financial performance of district / city governments in the Special Region of Yogyakarta (DIY), (4) the effect of capital expenditure on the financial performance of district / city governments in the province of Special Region of Yogyakarta (DIY). This report uses the Realization of the 2013-2018 Regional Revenue and Expenditure Budget (APBD), which is published through the website of the regency / city Central Statistics Agency (BPS). Government financial performance is measured by the ratio of regional financial independence. The sample used is 30 data. To test the effect of regional own-source revenue, balance funds, privileged funds and capital expenditure on government financial performance using multiple linear regression analysis. The results of the study show that: (1) regional own-source revenue (PAD) has a positive effect on financial performance, (2) balancing funds has a negative effect and (3) the special fund does not have a negative effect on the financial performance of the district / city government in the Yogyakarta Special Region (DIY), (4) capital expenditure does not have a positive effect on the financial performance of the district / city government in the province of the Special Region of Yogyakarta (DIY).

scholarly journals The effect of financial performance, IOS, and firm size on cash holdings: the role of dividend policy as moderating variable

2019 ◽  
Vol 2 (2) ◽  
pp. 96
Author(s):  
Woen Cliff Wibowo ◽  
Sugeng Wahyudi
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Dividend Policy ◽  
Capital Expenditure ◽  
Cash Holdings ◽  
Cash Holding ◽  
Liquid Asset ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze the effect of financial performance (profitability, leverage, capital expenditure, liquid asset substitute), IOS, and company size on cash holding by using dividend policy as a moderating variable. The number of samples of this study was 108 observations of non-financial companies in the LQ 45 Index for the period  of 2011-2016. The results of moderated regression analysis (MRA) shows that profitability has a positive effect on cash holding, while leverage, liquid asset substitute, IOS, and firm size have negative effect on cash holdings. The results of this study also show that dividend policy can be a moderating variable which weakens the positive effect of profitability on cash holding and strengthens the negative effect of capital expenditure, but the dividend policy is not able to moderate the influence of leverage on cash holding. As a result, the companies were able to make large dividend payouts to reduce the excessive amount of cash holding that managers often abused for their own benefits and increasingly prospering investors with a given dividend.

scholarly journals Determinan Intellectual Capital terhadap Profitabilitas di Bank Syariah: Pengujian Mediasi Kinerja Keuangan dan Kinerja Non Keuangan

2020 ◽  
Vol 11 (2) ◽  
pp. 151-165
Author(s):  
Siti Mardilia Farihah ◽  
Setiawan Setiawan
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Sampling Method ◽  
Research Result ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of intellectual capital on financial performance and non-financial performance of Islamic banking, and its impact on the profitability of the bank. The population is 13 Sharia Commercial Banks in Indonesia. With the purposive sampling method, a sample of five Islamic commercial banks was obtained. Data analysis method in this study uses SEM PLS. The first result shows that intellectual capital has a significant negative effect on financial performance, a significant positive effect on non-financial performance, and a positive but unsignificant effect on profitability. The next results stated that financial performance and non-financial performance had a significant negative effect on profitability. The third research result states that intellectual capital has a significant positive effect on profitability through financial performance, but a significant negative effect on profitability through non-financial performance.

scholarly journals Effect of investment, GRDP percapita, and original local government revenue on regional financial independence through capital expenditure as intervening variables

2020 ◽  
Vol 7 (6) ◽  
pp. 96-108
Author(s):  
Diana Yusiawati ◽  
A.A.I.N. Marhaeni
Keyword(s):  
Local Government ◽  
Capital Expenditure ◽  
Government Revenue ◽  
Significant Positive Effect ◽  
Financial Independence ◽  
Regional Finance ◽  
Insignificant Effect ◽  
Negative Effect ◽  
Per Capita ◽  
Positive Effect

This study aims to see the significance of investment, GDRP per capita, Original Local Government Revenue on regional finance independence. This population in this study were districts/cities in Bali Province from 2014 to 2018. This study used a sample with the census method. The data analysis technique used is path analysis. These results showed that investment has a positive and insignificant effect on capital expenditure and has a positive and significant effect on regional finance independence, GRDP per capita has a significant negative effect on capital expenditure and has a significant positive effect on regional financial independence, Original Local Government Revenue (PAD) has a significant positive effect on regional financial independence while the positive and insignificant effect of capital expenditure on regional financial independence.

PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DANA KEISTIMEWAAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

2020 ◽  
Vol 28 (1) ◽  
pp. 89-105
Author(s):  
Nanda Dipa Prastiwi ◽  
Andri Waskita Aji
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
City Government ◽  
City Governments ◽  
Special Fund ◽  
Negative Effect ◽  
Positive Effect ◽  
Special Region

The purpose of this study was to determine: (1) the effect of regional own-source revenue (PAD) on the financial performance of district / city governments in the Special Region of Yogyakarta (DIY), (2) the effect of balancing funds on the financial performance of district / city governments in the Special Region provinces Yogyakarta (DIY) and (3) the effect of privileged funds on the financial performance of district / city governments in the Special Region of Yogyakarta (DIY), (4) the effect of capital expenditure on the financial performance of district / city governments in the province of Special Region of Yogyakarta (DIY). This report uses the Realization of the 2013-2018 Regional Revenue and Expenditure Budget (APBD), which is published through the website of the regency / city Central Statistics Agency (BPS). Government financial performance is measured by the ratio of regional financial independence. The sample used is 30 data. To test the effect of regional own-source revenue, balance funds, privileged funds and capital expenditure on government financial performance using multiple linear regression analysis. The results of the study show that: (1) regional own-source revenue (PAD) has a positive effect on financial performance, (2) balancing funds has a negative effect and (3) the special fund does not have a negative effect on the financial performance of the district / city government in the Yogyakarta Special Region (DIY), (4) capital expenditure does not have a positive effect on the financial performance of the district / city government in the province of the Special Region of Yogyakarta (DIY)

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