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 PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP BELANJA MODAL UNTUK PELAYANAN PUBLIK (Studi pada kabupaten dan kota di Provinsi Sulawesi Utara)

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Julius Tamawiwy ◽  
Jullie J Sondakh ◽  
Jessy D.L Warongan
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Public Services ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Sampling Technique ◽  
Local Economy ◽  
Capital Expenditures ◽  
North Sulawesi ◽  
Effectiveness And Efficiency

The main objective of regional autonomy is to improve public services and promote the local economy in Indonesia. Capital expenditures for public services is used to finance expenditure in investing activities (add assets) aimed at improving public infrastructure that results can be used directly by the public. Developed regions tend to maintain the structure of expenditure into maintenance expenditure. The shift in spending patterns in the local government often triggered concerns about the extent to which the amount of local revenue affects the pattern of local government spending, especially capital expenditure for public services. This study purposes to analyze growth of revenue (PAD), the ​​fiscal decentralization, financial effectiveness and efficiency of the Local Government Financial Management to the capital expenditure for public services. The method used is quantitative method with a sampling technique using judgment sampling which took samples with consideration of the availability of data in the Local Government Financial Statements Reports in the Province of North Sulawesi by 10 districts/cities of Local Government in North Sulawesi since 2010 to 2015. The analytical method used is a multiple regression using SPSS 20 application assistance. The results show that PAD  growth is effect as positive and significant capital expenditures for public services, fiscal decentralization is negative effect and not significant toward capital expenditures for public services, effectiveness  and efficiency of local financial is  effect as positive but not significant toward capital expenditures for public services..

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.

scholarly journals IMPLIKASI PENERAPAN PERATURAN GUBERNUR NOMOR 42 TAHUN 2017 TERHADAP PENINGKATAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meilani Wondal ◽  
Linda Lambey ◽  
Anneke Wangkar
Keyword(s):  
Local Government ◽  
Motor Vehicle ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Analysis Method ◽  
Total Revenue ◽  
Tax Amnesty ◽  
North Sulawesi ◽  
Before And After ◽  
Research Outcome

The motor vehicle tax amnesty is one of the policies which can be issued by local government to improve its motor vehicle tax revenue. In 2017, local government of North Sulawesi, in this case the Governor of North Sulawesi, issued the Governor Regulation Number 42 Year 2017 about motor vehicle tax amnesty and ownership relocation customs. The purpose of this research is to observe the implication process of applying Governor Regulation Number 42 Year 2017 towards the improvement of motor vehicle tax revenue at SAMSAT Manado. Qualitative research method was used with descriptive analysis method to describe the realization of motor vehicle tax revenue using table and diagram before and after tax amnesty which the conclusion was drawn later. The research outcome showed that motor vehicle tax revenue improved due to tax amnesty program even though its implication was not really considerable only 2.028% of the total revenue of motor vehicle tax in 2017. Keywords: Motor Vehicle Tax Amnesty, Implication, Motor Vehicle Tax Revenue.

scholarly journals Studi Alokasi Belanja Modal Pada Anggaran Pemerintah Daerah Di Eks-Karesidenan Madiun

2020 ◽  
Vol 1 (2) ◽  
pp. 65-72
Author(s):  
Hery Hermawan
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Research Data ◽  
T Test ◽  
Coefficient Of Determination ◽  
Capital Expenditures

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.

PENGARUH KEUANGAN DAERAH TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PROVINSI KEPULAUAN BANGKA BELITUNG

MOTIVASI ◽  
2016 ◽  
Vol 1 (1) ◽  
pp. 13
Author(s):  
Royda Royda
Keyword(s):  
Design Methodology ◽  
Central Government ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Research Problem ◽  
Multiple Regression Model ◽  
Coefficient Of Determination ◽  
Capital Expenditures ◽  
Analysis Method ◽  
Fiscal Capacity

Purpose - The research problem was how fiscal capacity influenced capital expenditure in Bangka Belitung Design/methodology - The analysis period was ten years starting from 2004 to 2013. The data analysis method used is descriptive analysis. The data were analyzed by using multiple regression model with Least Squares method.Findings – The results showed that the overall fiscal capacity significantly affected the capital expenditures by the coefficient of determination 83.33 percent. It was due to the fact that regional governments in Bangka Belitung had not been optimally allocating locally-generated revenues to finance regional expenditures, thus providing less stimulus for economic growth and being highly dependent on the transfer of funds from the central government.

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.

scholarly journals The Influence of Capital Expenditures, Government Size, and Audit Opinions on Disclosure of Government Financial Statements of Nusa Tenggara

2020 ◽  
Vol 4 (2) ◽  
pp. 277-285
Author(s):  
Prapti Ningsih
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Capital Expenditure ◽  
Financial Statements ◽  
Capital Expenditures ◽  
Government Size ◽  
Total Expenditure ◽  
Audit Opinion ◽  
Saturated Sample ◽  
Sample Testing

This study is a quantitative study that aims to examine the effect of capital expenditure as measured by total expenditure transformed to Ln capital expenditure, Government Size measured by total asets transformed to Ln total asets and Number of SKPDs, and audit opinion measured by grading levels opinion obtained by the Regency / City in Nusa Tenggara. The population in this study were all districts / cities in Nusa Tenggara 2016-2018, the sample in this study used a saturated sample. Testing the hypothesis in this study using Multiple Regression Analysis with the SPSS program. Hypothesis testing results show that (1) capital expenditure has a significant effect on the disclosure of local government financial statements (2) government size on asets does not have a significant effect on the disclosure of local government financial statements (3) government size on the number of SKPD does not significantly influence the disclosure of government financial statements regional (4) audit opinion has a significant effect on the disclosure of local government financial statements

scholarly journals Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pemerintah Daerah: Proses Pengadaan Barang/Jasa Di Kabupaten Bolaang Mongondow Selatan

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Elypaz Donald Rerung ◽  
Herman Karamoy ◽  
Winston Pontoh
Keyword(s):  
Local Government ◽  
Human Resource ◽  
Government Spending ◽  
Quantitative Research ◽  
Capital Expenditure ◽  
Practical Implication ◽  
Goods And Services ◽  
The People ◽  
Wide Range ◽  
Management Commitment

Abstract. Government spending provides a wide range of services to the community. The most significant component of government spending relates to social security and welfare. It is the capital expenditure in Local Government Budget which is intended to finance development to promote such general welfare of the people. Budget absorption is one of the factors in evaluating Government performance to stimulate economic growth. Local Government revenue and expenditure budgets have significant influences to contribute the growth of regional economy if they are absorbed maximally. Budget absorption for goods and services procurement is generally slow. Additionally, budget realization often accumulates at the end of the year due to various problems in both administrative and technical aspects. This study aims to examine the effect of management commitment, bureaucratic environment, human resource competence and implementation of e-procurement towards budget absorption for goods and services procurement. This is a quantitative research and employed multiple regression analysis. The sample of the research is 63 Government employees whose responsibilities are in the budget and goods and services procurement. They are staff in commitment making, budget executing, authorizing or signing the cash disbursement, procurement working group and expenditure treasurer at 14 SKPD Bolaang Southern Mongondow. The result shows that management commitment, bureaucratic environment, and e-procurement implementation have positive and significant impacts to the budget absorption for goods and services procurements. Human resource competencies do not affect the budget absorption for goods and services procurement. The practical implication of this research suggests policy makers to improve human resources competencies for sufficient budget absorption.Keyword: Budget Absorption, Management Commitment, Bureaucracy Environment, Human Resource Competencies, e-Procurement Abstrak. Belanja modal dalam struktur APBD merupakan pengeluaran pemerintah yang mencerminkan dukungan pemerintah dalam pembangunan untuk kesejahteraan masyarakat. Pelaksanaan belanja modal tersebut dalam rangka peningkatan pelayanan publik oleh pemerintah dalam bentuk kebutuhan dasar. Penyerapan anggaran merupakan salah satu tolok ukur kinerja pemerintah dalam menggerakkan roda perekonomian. Anggaran pendapatan dan belanja daerah memiliki pengaruh yang cukup signifikan dalam mendorong pertumbuhan ekonomi daerah apabila terserap secara maksimal. Penyerapan anggaran terkait pengadaan barang/jasa pada umumnya lambat bahkan realisasinya seringkali menumpuk diakhir tahun karena berbagai permasalahan yang dihadapi baik dari aspek administrasi maupun dari aspek teknis. Penelitian ini bertujuan untuk menguji pengaruh komitmen manajemen, lingkungan birokrasi, kompetensi sumber daya manusia, dan penerapan e-procurement terhadap penyerapan anggaran terkait pengadaan barang/jasa. Metode penelitian ini adalah kuantitatif dengan regresi berganda. Sampel penelitian adalah 63 orang yang menduduki jabatan di bidang yang berkaitan dengan anggaran dan pengelola pengadaan barang/jasa, diantaranya adalah pejabat pembuat komitmen, pejabat pelaksana teknis kegiatan, pejabat penandatangan surat perintah membayar, kelompok kerja pengadaan dan bendahara pengeluaran pada 14 SKPD Pemerintah Kabupaten Bolaang Mongondow Selatan. Hasil penelitian menunjukkan bahwa komitmen manajemen, lingkungan birokrasi, dan penerapan e-procurement berpengaruh positif dan signifikan terhadap penyerapan anggaran terkait pengadaan barang/jasa. Kompetensi sumber daya manusia tidak berpengaruh terhadap penyerapan anggaran terkait pengadaan barang/jasa. Implikasi praktis dari penelitian ini adalah untuk memberi masukan kepada pengambil kebijakan pada pemerintah daerah untuk lebih mengoptimalkan kompetensi sumber daya manusia dalam rangka peningkatan penyerapan anggaran.Kata kunci: Penyerapan Anggaran, Komitmen Manajemen, Lingkungan Birokrasi, Kompetensi Sumber Daya Manusia, e-Procurement.

scholarly journals Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara

2020 ◽  
Vol 2 (1) ◽  
pp. 23
Author(s):  
Daiyana Natalia Balo ◽  
Hendrik Manossoh ◽  
Jessy D. L Warongan
Keyword(s):  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Fiscal Year ◽  
Analysis Method ◽  
The North ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Useful Life ◽  
Trade Office

Capital expenditure is a government activity that is to add fixed assets with a useful life of more than one fiscal year. Presidential Regulation Number 16 Year 2018 serves as a guideline for each agency as implementing capital expenditure activities. This study aims to evaluate whether the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office is in accordance with regulations. The method used in this research is descriptive analysis method. The results showed that the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office was in accordance with Presidential Regulation No. 16 of 2018 as a standard for implementing capital expenditure and was well planned.

scholarly journals Pengaruh Faktor Keuangan Dan Faktor Non Keuangan Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 3 (1) ◽  
pp. 218-232
Author(s):  
Nadila Sundari ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Total Sample ◽  
City Government ◽  
Capital Expenditures ◽  
Government Performance ◽  
Financial Factors ◽  
Service Period

This study aims to provide empirical evidence about the influence of financial factors (Size,Wealth, Intergovermental Revenue, Leverage and Capital Expenditures) and non-financial factors (Population, Legislative Size, Service Period and Age of Regional Heads) on the performance of local governments in Indonesia. evaluation of the performance of local government administration (EKPPD) as the main source. The population used in this study is the district / city government in 2018 consisting of 415 districts and 93 cities in Indonesia. The research sample was taken using purposive sampling method, the total sample obtained was 39 data. The results showed that the variables size, wealth, intergovernmental revenue, leverage, capital expenditure, legislative size, tenure of regional heads and age of regional heads had no effect on local government performance, while population had an effect on local government performance in Indonesia.

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