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.

Substantive Divergence: The Meaning of Public Opinion on Government Spending in Red and Blue

2020 ◽  
pp. 1-14
Author(s):  
Katherine Krimmel ◽  
Kelly Rader
Keyword(s):  
Public Opinion ◽  
Social Welfare ◽  
Strong Evidence ◽  
Government Spending ◽  
Welfare Programs ◽  
Goods And Services ◽  
Social Welfare Programs ◽  
Government Functions ◽  
Wide Range ◽  
Original Survey

We examine the substantive meaning of public opinion on government spending using open-ended data from an original survey. Belying the conventional wisdom on this subject, we find that public opinion on government spending is not reducible to views on social welfare programs. While most people do have specific associations with spending, in the aggregate, public associations span a wide range of government functions. Balance does not necessarily mean harmony, however. We find strong evidence of what we call substantive divergence along party lines in this area—when they think about spending, Republicans and Democrats envision different bundles of goods and services, on average. This is true even for opposing partisans with the same overall assessment of spending (e.g., those who say government spends too much). These findings bring fiscal conflict into sharper relief and also have broader implications for the conceptualization and measurement of differences across parties, as well as other political cleavages.

scholarly journals Is green economy achievable through championing green growth? A local government experience from Zambia

2016 ◽  
Vol 8 (3) ◽  
Author(s):  
Phiri Rodgers
Keyword(s):  
Local Government ◽  
Environmental Sustainability ◽  
Well Being ◽  
Policy Formulation ◽  
Green Economy ◽  
Green Growth ◽  
Economic Activities ◽  
Goods And Services ◽  
The People ◽  
Government Experience

The need to enhance environmental sustainability, sustainable development and growth that takes into account the well-being of the people and nature because of the increased production and consumption of goods and services is the major driver to the introduction of green economy in Zambia and countries in southern Africa. This article examines the extent to which local government in Zambia has embraced green growth and green economy and critically analyses the concept of green economy and green growth. This study is based on a review of planning and policy documents, a household questionnaire survey and interviews with various institutions, planners and rural development organisations. A number of policies implemented at the local government level were analysed and reflected upon irrespective of whether they contain the components of green growth and green economy and the extent to which they contribute to attaining green economy. The article argues that the need for economic diversification is important as far as green economy is concerned. The article recommends the need to invest in research and development in order to find more carbon-free economic activities. The conclusion is that local government is key to achieving green growth and green economy, because it is involved at all levels, from policy formulation to implementation.

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 The Audit Board of Republic of Indonesia Opinion and Bribery in Local Governments in Indonesia

2019 ◽  
Vol 5 (2) ◽  
pp. 125
Author(s):  
Yuniasih Dwi Astuti ◽  
Vid Adrison
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Capital Expenditure ◽  
Financial Statements ◽  
Financial Statement ◽  
Panel Regression ◽  
Estimation Result ◽  
Goods And Services ◽  
The Republic

This study is motivated by the trend of corruption cases which increase from year to year, where bribery is the first number in corruption cases. As many as 128 cases of bribery with in kracht status occurred in the local government that received an unqualified opinion from the Audit Board of the Republic of Indonesia (BPK RI). Using the Zero Inflated Poisson (ZIP) Panel Regression, this study examines the correlation between financial statement opinion and the number of bribery corruption cases based on 258 bribery cases that have been handled by the Corruption Eradication Commission (KPK) in the period 2008-2017. The estimation result shows that there was no correlation between financial statement opinion and the number of bribery cases. However, the increase in the amount of capital expenditure also goods and services expenditure is related to the increase in the number of bribery cases. This study recommends BPK to consider improving the quality of fraud detection through audit procedures on financial statements, especially in regions that have a relatively high value of capital expenditure and service goods expenditure. 

scholarly journals PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD

2018 ◽  
Vol 14 (3) ◽  
pp. 388-410
Author(s):  
Ikhsan Budi Riharjo ◽  
Isnadi Isnadi
Keyword(s):  
Natural Resource ◽  
Financial Management ◽  
Quantitative Research ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Opportunistic Behavior ◽  
The People ◽  
Personnel Expenditure

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all  government  region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues.

scholarly journals PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD (Bukti Empiris atas Penggunaan Penerimaan Sumber Daya Alam)

2017 ◽  
Vol 14 (3) ◽  
pp. 389
Author(s):  
Ikhsan Budi Riharjo ◽  
Isnadi Isnadi
Keyword(s):  
Natural Resource ◽  
Financial Management ◽  
Quantitative Research ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Opportunistic Behavior ◽  
The People ◽  
Personnel Expenditure

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all  government  region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN KEPULAUAN TALAUD

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Ledy Gagola ◽  
Jullie Sondakh ◽  
Jessy Warongan
Keyword(s):  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Financial Policy ◽  
Budget Planning ◽  
Independent Variables ◽  
Goods And Services ◽  
Management Commitment

Abstract. Budget is a statement regarding the estimation of the performance to be achieved during a certain period of time stated in the financial measures and expressed how much it costs to the plans made (expenses / expenditures) as well as how much and how to get money to fund the plan. Budget (APBD) is the annual local government financial policy which is based on statutory provisions in force, a number of considerations for the formulation, monitoring, control and evaluation is done. Absorption of budget revenues and expenditures significantly influence the increasing of regional economic growth. The average absorption of budget revenues and expenditures Government Talaud Islands in the year 2012-2015 was 94.03%. This study is aimed to analyze the factors that influence the absorption of budget revenues and expenditures (budget) on the Talaud Islands Government. The data used in this research were primary data. Data were collected by using questionnaires. This is a quantitative research with multiple linear regression analysis. There are five independent variables and one dependent variable. Those five independent variables are planning budget (X1), the implementation of the budget (X2), the procurement of goods and services (X3), management commitment (X4), and bureaucracy (X5). The dependent variable is the budget absorption (Y). The results show that either simultaneously or partially, budget planning, budget execution, procurement of goods and services, management commitment and bureaucratic environment positively and significantly influence the absorption of budget revenues and expenditures (budget) in the Talaud Islands Government. The magnitude of the effect of these five variables against excess absorption can be described by the coefficient of determination at 73.3% and the remaining of 26.7% is influenced by other factors excluded within this research. Keywords: Budget Planning, Budget Implementation, Procurement of Goods and Services, Commitment of Management, and Environment of Bureaucracy Abstrak. Anggaran merupakan pernyataan mengenai estimasi kinerja yang hendak dicapai selama periode waktu tertentu yang dinyatakan dalam ukuran finansial dan menyatakan berapa biaya atas rencana-rencana yang dibuat (pengeluaran/belanja) serta berapa banyak dan bagaimana caranya memperoleh uang untuk mendanai rencana tersebut. Anggaran Pendapatan dan Belanja Daerah (APBD) adalah kebijakan keuangan tahunan pemerintah daerah yang disusun berdasarkan ketentuan perundang-undangan yang berlaku, dengan berbagai pertimbangan agar penyusunan, pemantauan, pengendalian dan evaluasi mudah dilakukan. Penyerapan anggaran pendapatan dan belanja daerah memiliki pengaruh yang cukup signifikan dalam mendorong pertumbuhan ekonomi daerah. Rata-rata penyerapan anggaran pendapatan dan belanja daerah Pemerintah Kabupaten Kepulauan Talaud pada tahun 2012-2015 sebesar 94,03 %. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penyerapan anggaran pendapatan dan belanja daerah (APBD) pada Pemerintah Kabupaten Kepulauan Talaud. Sumber data yang digunakan dalam penelitian ini adalah data primer dan pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner.  Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi linear berganda. Pada penelitian ini digunakan lima variabel independen dan satu variabel dependen, lima variabel independen tersebut adalah perencanaan anggaran (X1), pelaksanaan anggaran (X2), pengadaan barang jasa (X3), komitmen manajemen (X4), lingkungan birokrasi (X5), sedangkan satu variabel dependen adalah penyerapan anggaran (Y). Hasil penelitian menunjukkan bahwa baik secara simultan maupun parsial perencanaan anggaran, pelaksanaan anggaran, pengadaan barang jasa, komitmen manajemen dan lingkungan birokrasi berpengaruh positif dan signifikan terhadap penyerapan anggaran pendapatan dan belanja daerah (APBD) Pemerintah Kabupaten Kepulauan Talaud. Besarnya pengaruh kelima variabel tersebut terhadap penyerapan anggaran yang dapat dijelaskan oleh nilai koefisien determinasi adalah sebesar 73,3% sedangkan sisanya 26,7% dipengaruhi oleh faktor lain diluar penelitian. Kata Kunci: Perencanaan Anggaran, Pelaksanaan Anggaran, Pengadaan Barang Jasa, Komitmen Manajemen, Lingkungan Birokrasi

scholarly journals KEBIJAKSANAAN APBD DAN KESEJAHTERAAN MASYARAKAT DI PROVINSI SULAWESI SELATAN

2009 ◽  
Vol 5 (3) ◽  
Author(s):  
Sri Kusreni
Keyword(s):  
Local Government ◽  
Negative Correlation ◽  
Significant Influence ◽  
Capital Expenditure ◽  
Government Expenditure ◽  
Fiscal Capacity ◽  
Positive Correlation ◽  
South Sulawesi ◽  
The People ◽  
Local Government Expenditure

Study on the policy of APBD and its implication toward the welfare of people in South Sulawesi is aimed at analyzing and searching the influence of local fiscal capacity, capital expenditure and budgeting toward the welfare of the people. Data of this study is quantitatively analyzed by regression. The result points up that: (1) local fiscal capacity and allocation of capital expenditure have positive correlation and significant influence toward the welfare of the people; (2) budgeting has negative correlation and insignificant influence toward the welfare of the people; (3) 23.1 percent of the welfare of the people is significantly influenced by the variables of the policy of APBD, while the rest is influenced by other variables outside the model; and (4) fiscal capacity has larger influence toward the welfare of the people than local capital expenditure. Keywords:       fiscal capacity, local government expenditure, budgeting and welfare.

scholarly journals Impact of Fiscal Decentralisation on Human Development: A Case Study of Pakistan

2010 ◽  
Vol 49 (4II) ◽  
pp. 513-530
Author(s):  
Rashid Mehmood ◽  
Sara Sadiq
Keyword(s):  
Local Government ◽  
Service Delivery ◽  
Central Government ◽  
Goods And Services ◽  
The People ◽  
Provision Of Services ◽  
Fiscal Decentralisation ◽  
Efficient Allocations ◽  
Political Economic ◽  
National Governments

Fiscal decentralisation refers to the transfer of authority and responsibility from central government to sub-national or the local government. It is mostly pre-assumed that fiscal decentralisation can play important role in the efficient allocations of resources and improvement of the political, economic and social activities. Many studies unlock the relationship between federal government and sub-national governments or local government. Fiscal decentralisation theories mostly based on Richard Musgrave’s (1939) functions of government. He defined three roles: stabilisation, allocation and distribution whereas, only the allocation function seems to be appropriate to fiscal decentralisation theory. Because these three functions are not equally suitable for all level of governments and it is necessary for efficiency that each function is properly matched to the level. It is a step forward towards more responsive and efficient governance if the decentralisation is done properly [Oates (1972)]. The logic behind fiscal decentralisation is accountability and efficiency; the smaller organisations are more fragile for accountability than the larger ones. However, decentralisation has not always been effective in the provision of service delivery and hardly accountable due to lack of community participation. If there is no spill over effects and in the absence of diseconomies of scale it could be effective and efficient. The sub-national governments where the externalities are internalised and scale economies are acceptable fiscal responsibilities should be assigned [Rodden, et al. (2003)]. The sub-national governments are much closer to the people and they are better informed to respond according to their demands of goods and services [Hayek (1945); Qian and Weingast (1997)]. Service deliveries are highly dependent on transfers from central governments. It is necessary to increase the revenue autonomy of sub-national governments and it is linked with the service delivery in social sector [Elhiraika (2007)]. Lower level of governments is closer to the people and much aware of the preferences of localities. Service deliveries should be located at the lowest level because decentralised provision of services increases the economic welfare [Oates (1999)].

scholarly journals Trend Analysis of the Link Between Tax Reveneue, Non-Tax Revenue and Public Expenditure in Nigeria

2020 ◽  
Vol 3 (3) ◽  
pp. 215-228
Author(s):  
Emmanuel John Kaka
Keyword(s):  
Quantitative Research ◽  
Capital Expenditure ◽  
Government Expenditure ◽  
Secondary Data ◽  
Tax Revenue ◽  
Government Revenue ◽  
Goods And Services ◽  
High Government ◽  
Nigerian Government ◽  
Expenditure Increase

Objective – The paper is aimed at examining the relationship between government tax revenue, non-tax revenue and government expenditure in Nigeria.  Design/methodology – Quantitative research design was employed. Secondary data were collected from Central Bank of Nigeria statistical bulletin, World Bank, World Data Atlas and Federal Inland Revenue Service. The study covers the period of 2010 to 2018. Meanwhile descriptive statistics was used to analyzed the data. Results – The findings of the study discovered that, there is a relationship between government revenue and government expenditure, and the Nigerian government revenue and expenditure is in line with the spend-and-revenue hypothesis. That is government revenue only respond to previous changes in expenditure. Thus, government is expected to generate enough tax revenue to enable it meet government expenses as revenue from oil is decreasing. This signifies that whenever there is high government expenditure, it is required that government must raise higher revenue, and in Nigeria, government expenditure is always higher than the revenue resulting to budget deficit. In addition, tax revenue was found to have been increasing even though at a slower rate. Limitation/Suggestion - The study recommends that Nigerian government should cut down current expenditures on wages, acquisition of goods and services that are unnecessary and increase capital expenditure. Increase in capital expenditures on education, infrastructures and health care will boast the economic activity and which will in turn increases government tax revenue.

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