ANALISIS KUALITAS PENGELOLAAN KEUANGAN DAERAH  DI PROVINSI PAPUA

In general, the aim of this study is to measure and analyze the quality of regional financial management in the Papua Provincial Government in a structured and comprehensive manner. Where the measurement and analysis methods used include a model of fiscal independence, the effectiveness and efficiency of local government revenue, as well as expenditure ratio models. Based on the results of measurements with the local government budgeting management analysis tools founds that overall the quality of local government budgeting management of the Provincial Government of Papua is good. The indicators of the quality of local government budgeting management can be seen from the timeliness in preparing the APBD-Induk and APBD-Perubahan, the efficiency and effectiveness of local government revenue, the ratio of PAD to local government revenue, absorption of Government Expenditure, the trend of SILPA, and BPK's opinion on LKPD. The quality of local government budgeting management by using the Timeliness Indicator in the preparation of the APBD-Induk and APBD-Perubahan looks varied and said to be of good quality, especially in 2015 and 2016, both the determination of APBD-Induk and APBD-Perubahan indicated on time. Furthermore, when analyzed in the trend of local government revenue, categorized quite well, where the level of efficiency and effectiveness is high, but its independence is still very low. In the composition of local government expenditure, capital expenditure tends to be always above employee expenditure, besides that the absorption capacity of local government expenditure is good because it averages close to 90% per year during the 2013-2015 period, so that the overall quality of local government budgeting management when observed from the performance of local government expenditure rated good. Next, in the SILPA APBD position, it tends to be always in a fluctuating positive value during 2013-2015, and categorized as good quality. Finally, based on the opinion of the BPK (Badan Pemeriksa Keuangan) on the LKPD (Laporan Keuangan Pemerintah Daerah), throughout 2015-2018 the Papua Province always received the title of WTP (Wajar Tanpa Pengecualian), so from the development of this opinion indicated that the local government budgeting management of the Provincial Government of Papua is very good.

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DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP INDEKS PEMBANGUNAN MANUSIA (Studi Empiris pada Pemerintah Provinsi se-Indonesia Tahun 2012-2014)

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v1i1.1972 ◽

2018 ◽

Vol 1 (1) ◽

pp. 54-63

Author(s):

Hastu Sarkoro ◽

Zulfikar Zulfikar

Keyword(s):

Local Government ◽

Human Development ◽

Human Development Index ◽

Hypothesis Test ◽

Government Expenditure ◽

Secondary Data ◽

Provincial Government ◽

Government Revenue ◽

Development Index ◽

Local Government Expenditure

The purpose of this research is to examine the significant impact of Local Government Expenditure, General Allocation Fund, Special Allocation Fund and Original Local Government Revenue in Human Development Index at Province Governance in Indonesia. The method of this research is purposive sampling with 33 province as a sample for every year from 34 province at Indonesia for 2012-2014 period. This research utilizies secondary data. The data are taken from the website BPS Statistic Indonesia (www.bps.go.id). The data which is analyzed in this research are collected through the realitation revenue and expenditure of provincial government. The data which have already collected are processed with classic assumption test before hypothesis test. Hypothesis test in this research use multiple regression with t test, F test and coefficient determination test. The result of this research show that partially Local Government Expenditure and Original Local Government Revenue have a positive significant impact to the Human Development Index. Whereas, General Allocation Fund and Special Allocation Fund have a negative significant impact to the Human Development Index. Local Government Expenditure, General Allocation Fund, Special Allocation Fund and Original Local Government Revenue have a positive significant impact to the Human Development Index simultaneously.

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Efficiency and Effectiveness of Government Expenditure on Education at Districts/Cities Level in East Java Indonesia

Asian Social Science ◽

10.5539/ass.v13n8p91 ◽

2017 ◽

Vol 13 (8) ◽

pp. 91

Author(s):

Achmad Solihin ◽

Djoko Mursinto ◽

Lilik Sugiharti

Keyword(s):

Panel Data ◽

Local Government ◽

Government Expenditure ◽

Educational Outcome ◽

Household Expenditure ◽

Panel Data Regression ◽

Data Regression ◽

Efficiency And Effectiveness ◽

Local Government Expenditure ◽

Regional Product

The purpose of this study is to investigate and analyze the efficiency and effectiveness of local government expenditure on education sector in districts and cities level of East Java, during the periods 2007-2014. Furthermore, this study will evaluate the impacts of local government expenditure, household expenditure for education, and regional product domestic bruto or (PDRB) on the educational outcomes, namely education index.Data Envelopment Analysis (DEA) is selected as the methodology for analyzing the efficiency of local government expenditure on educational outcome. The model assumes constant return to scale (CRS) and variable return to scale (VRS). Measurement of the effectiveness of government spending is done by using panel data regression. Data for supporting the analyses is panel data from 38 districts and cities in East Java for the periods of 2007 – 2014. The results show that government expenditure in educational sector is relatively inefficient. Government Expenditure for Education (PPP) has no significant impact on educational index, while Household expenditure for education (PPRT) and GRDP per Capita positive has significant impact on the Education Index (IP). This imply that government expenditure for educational sector is not effective improving educational index.

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KAUSALITAS PENERIMAAN, PENGELUARAN DAN PDRB PROVINSI DI INDONESIA 2010 – 2019

Jurnal Kajian Ekonomi dan Pembangunan ◽

10.24036/jkep.v3i2.11593 ◽

2021 ◽

Vol 3 (2) ◽

pp. 47

Author(s):

Alno Sardi Putra ◽

Ali Anis

Keyword(s):

Local Government ◽

Hypothesis Testing ◽

Causal Relationship ◽

Government Spending ◽

Government Expenditure ◽

Secondary Data ◽

Government Revenue ◽

The Third ◽

Testing Stage ◽

Local Government Expenditure

This study has three main objectives, namely, first to find out how the causal relationship between local government revenue and local government expenditure in provinces in Indonesia, the second objective is to find out how the causal relationship between local government expenditure and GRDP in provinces in Indonesia. Meanwhile, the third objective is to determine the causal relationship between local government revenue and GRDP in provinces in Indonesia. In this study, the objects in this study are 33 provinces throughout Indonesia. The data used are from 2010 to 2019. The data used are secondary data obtained from the Central Statistics Agency (BPS). The analytical method used is the VAR (Vector Auto Regression) time series analysis and the cluasaility granger test. which is processed using the help of Eviews. Based on the results of hypothesis testing, it shows that: (1) There is no causal relationship between local government revenue and local government expenditure in 33 provinces in Indonesia, but what is formed is a one-way relationship between government revenue and local government expenditure in 33 Indonesian provinces. In the hypothesis testing stage (2) there is no causal relationship between local government spending and GRDP in 33 provinces in Indonesia, in the analysis stage there is no one-way or two-way relationship between government spending and GRDP. Thus the hypothesis is rejected, while the results of hypothesis testing (3) There is no causal relationship between local government revenue and GRDP in 33 provinces in Indonesia. In the analysis stage, there is no one-way or two-way relationship between each variable. Thus the third hypothesis is rejected.

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Determinan Penerimaan dan Belanja Daerah: Studi pada 10 Provinsi di Indonesia

Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara dan Kebijakan Publik ◽

10.33105/itrev.v2i1.14 ◽

2017 ◽

Vol 2 (1) ◽

pp. 57-77

Author(s):

Eliza Noviriani ◽

Anniza Dwi Febrianty

Keyword(s):

Exchange Rate ◽

Panel Data ◽

Local Government ◽

Significant Influence ◽

Government Expenditure ◽

Domestic Product ◽

Government Revenue ◽

Local Government Expenditure

The aim of this study is to determine local government revenue and expenditure determinants from 10 provinces in Indonesia. The factors which affect local government revenue are Gross Regional Domestic Product (GDPR), inflation, and exchange rate. The local government revenue will affect local government expenditure. By using panel data, the research showed that variable of GDPR did not have influence on local government revenue. In addition, variable of inflation had a negative and significant influence on the local government revenue. Exchange rate had a positive and significant effect on local government revenue. Finally, local government revenue had a positive and significant impact on local government expenditure. Abstrak Penelitian ini bertujuan untuk menguji determinan penerimaan dan belanja daerah di 10 Provinsi di Indonesia. Adapun faktor-faktor yang mempengaruhi penerimaan daerah adalah Produk Domestik Regional Bruto (PDRB), inflasi serta kurs. Penerimaan daerah akan berpengaruh terhadap belanja pemerintah daerah. Hasil pengujian dengan menggunakan data panel memperoleh hasil bahwa variabel PDRB tidak memiliki pengaruh terhadap penerimaan daerah. Selain itu, variabel inflasi memiliki pengaruh yang negatif dan signifikan terhadap penerimaan daerah. Variabel kurs berpengaruh positif dan signifikan terhadap penerimaan daerah. Akhirnya, variabel penerimaan daerah berpengaruh positif dan signifikan terhadap belanja pemerintah daerah.

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Austerity and Irish local government expenditure since the Great Recession

Administration ◽

10.2478/admin-2018-0030 ◽

2018 ◽

Vol 66 (4) ◽

pp. 1-24 ◽

Cited By ~ 1

Author(s):

Gerard Turley ◽

Stephen McNena ◽

Geraldine Robbins

Keyword(s):

Local Government ◽

Great Recession ◽

Capital Expenditure ◽

Local Level ◽

Government Expenditure ◽

Policy Implications ◽

The Great Recession ◽

Housing Services ◽

Local Government Level ◽

Local Government Expenditure

Abstract This paper sets out to establish the extent of austerity in the Irish local government system during and after the Great Recession. Austerity is measured by the adjusted change in local government expenditure from peak to trough years, and is analysed by type of expenditure, service division and local authority. Stripping out the change in local government current spending that is due to expenditure reassignments reveals that the austerity-related reduction in local government operating expenditure is not as large as often portrayed. As for other findings, there are sizeable differences across the aforementioned classifications, with, most notably, capital expenditure cuts far exceeding cuts in current expenditure. The largest decreases in total spending were on roads and housing services, and small rural county councils endured the most austerity, as measured by the initial reductions in current expenditure. In terms of policy implications, the biggest concern is the large infrastructural deficit that needs to be tackled, arising from austerity cuts in capital expenditure imposed at both central and local government level. As the economy recovers from the Great Recession and the subsequent era of austerity, failure to address this problem will hinder Ireland’s international competitiveness, constrain the economy’s future growth rate and result in impoverishment of public services at local level.

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EFFECTIVENESS OF REGIONAL FISCAL POLICY FOR INFLATION CONTROL IN SERANG CITY

Jurnal Kebijakan Pembangunan Daerah ◽

10.37950/jkpd.v3i1.50 ◽

2019 ◽

Vol 3 (1) ◽

pp. 1-12

Author(s):

Reza Septian Pradana

Keyword(s):

Fiscal Policy ◽

Local Government ◽

Government Expenditure ◽

Negative Influence ◽

Positive Influence ◽

Government Revenue ◽

Local Taxes ◽

Local Government Expenditure ◽

Local Fiscal Policy ◽

Personnel Expenditure

ABSTRAK Penelitian ini bertujuan untuk menganalisis efektivitas kebijakan fiskal daerah yang ditinjau berdasarkan belanja pegawai, belanja barang, dan penerimaan pajak daerah dalam pengendalian inflasi di Kota Serang. Penelitian ini menggunakan analisis regresi linier berganda. Hasil estimasi menunjukkan bahwa belanja pegawai dan belanja barang secara signifikan berpengaruh postif terhadap inflasi sedangkan penerimaan pajak daerah secara signifikan berpengaruh negatif terhadap inflasi. Dengan demikian, pengendalian inflasi di Kota Serang dapat dilakukan dengan pengendalian terhadap pengeluaran pemerintah daerah khususnya belanja pegawai dan belanja barang serta penerimaan pajak daerah. Kata kunci: belanja barang, belanja pegawai, inflasi, kebijakan fiskal daerah, penerimaan pajak daerah ABSTRACT This study aims to analyze the effectiveness of regional fiscal policy based on personnel expenditure, goods expenditure, and local taxes revenue to control inflation in Serang City. This study uses multiple regression analysis. The result of estimation shows that personnel expenditure and goods expenditure significantly give positive influence to inflation while local taxes revenue significantly give negative influence to inflation. So, The Control of Inflation in Serang City can be done by controlling of local government expenditure especially personnel expenditure and goods expenditure and local government revenue. Keyword: goods expenditure, inflation, local fiscal policy, local taxes revenue, personnel expenditure

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The Flypaper Effect Phenomenon: Evidence from Indonesia

European Journal of Engineering and Formal Sciences ◽

10.26417/ejef.v2i1.p21-25 ◽

2018 ◽

Vol 2 (1) ◽

pp. 21

Author(s):

Ansharullah Tasri

Keyword(s):

Panel Data ◽

Local Government ◽

Central Government ◽

Fiscal Decentralization ◽

Government Expenditure ◽

Provincial Government ◽

Least Square ◽

Flypaper Effect ◽

Decentralization Policy ◽

Local Government Expenditure

One of the implementations of autonomy policy is fiscal decentralization. The State gives chance to every local government for improving its fiscal ability. Original Local Government Revenue (PAD) is fiscal potency owned local government to improve local government independence to promote welfare to society. To accelerate fiscal independence of local government equally, the central government sends transfer funds in the form of General Allocation Funds (DAU) which aims to comply local government expenditure that has not fulfilled. However, problems faced is local government expenditure management still much more affected by DAU rather than PAD. It indicates that local government still depends on central government to comply expenditure called flypaper effect. This research aims to analyze the effect of PAD and DAU on local government expenditure by identifying whether occurs flypaper on provincial government in Indonesia. The method used in this research is analysis regression of panel data with Generalized Least Square (GLS). Data used is panel data from 34 provinces in Indonesia between 2008-2017. Based on results estimation, PAD and DAU positively and significantly affect local government expenditure. However, the DAU more affects local government expenditure compared with PAD. This exhibits that flypaper effect phenomenon occurred on provincial government in Indonesia which local government expenditure response more affected by DAU than PAD. It is happening due to the provincial government still relies on central government to comply its expenditure illustrated with high DAU transfers. This research concludes that decentralization policy in Indonesia is not effective yet. Thus, the government needs to adjust decentralization policy in order to improve regional fiscal independence.

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The Flypaper Effect Phenomenon: Evidence from Indonesia

European Journal of Engineering and Formal Sciences ◽

10.26417/ejef.v2i1.p20-24 ◽

2018 ◽

Vol 2 (1) ◽

pp. 20

Author(s):

Ansharullah Tasri

Keyword(s):

Panel Data ◽

Local Government ◽

Central Government ◽

Fiscal Decentralization ◽

Government Expenditure ◽

Provincial Government ◽

Least Square ◽

Flypaper Effect ◽

Decentralization Policy ◽

Local Government Expenditure

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KEBIJAKSANAAN APBD DAN KESEJAHTERAAN MASYARAKAT DI PROVINSI SULAWESI SELATAN

DiE: Jurnal Ilmu Ekonomi dan Manajemen ◽

10.30996/die.v5i3.69 ◽

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.Â Keywords: Â Â Â Â Â fiscal capacity, local government expenditure, budgeting and welfare.

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Poverty Reduction in Regencies/Municipalities in South Sumatra Province

Society ◽

10.33019/society.v8i2.215 ◽

2020 ◽

Vol 8 (2) ◽

pp. 581-595

Author(s):

Siti Rohima ◽

Liliana Liliana ◽

Aning Kesuma Putri

Keyword(s):

Local Government ◽

Poverty Reduction ◽

Capital Expenditure ◽

Government Expenditure ◽

Social Assistance ◽

Secondary Data ◽

Local Revenue ◽

Analysis Technique ◽

Local Government Expenditure ◽

Poverty Mapping

Local Government expenditure is budgeting for all government needs and activities and managed under the authority of provinces, regencies, and municipalities through their respective regional heads. Well-targeted Local Government expenditure optimization has a significant impact on the regional economy. This research aims to determine poverty reduction in regencies/municipalities in South Sumatra Province, Indonesia, by examining the variable’s impact of social assistance expenditure, capital expenditure, and local revenue on poverty. The data used are primary and secondary data obtained from 15 regencies/municipalities in South Sumatra Province during the 2010-2018 periods. The analysis technique uses in this research were Poverty Mapping with Klassen Typology and Multiple Linear Regression (MLR). Using the Klassen typology for poverty mapping in South Sumatra Province obtained four regional classifications (quadrant) based on poverty and economic growth: quadrant I (developed and fast-growing region), quadrant II (developed but depressed region), quadrant III (developing region), and quadrant IV (less developed region). The Klassen typology classification results: quadrant I include Palembang City, quadrant II includes Musi Banyuasin Regency, Muara Enim Regency, Ogan Komering Ilir Regency, and Banyuasin Regency. Quadrant III includes Ogan Komering Ulu Regency, Prabumulih City, and Lubuk Linggau City. Also, quadrant IV includes Lahat Regency, Musi Rawas Regency, Ogan Ilir Regency, Ogan Komering Ulu Timur Regency, Ogan Komering Ulu Selatan Regency, Empat Lawang Regency, and Pagar Alam City. The t-test regression results showed that Social assistance expenditure and local revenue affect poverty reduction, while capital expenditure does not significantly affect poverty reduction. The F-test regression results showed that poverty reduction was affected simultaneously by social assistance expenditure, capital expenditure, and local revenue. Policies in social assistance expenditure and capital expenditure were not well-targeted. The policies expected to reduce poverty are to provide well-targeted social assistance expenditure and capital expenditure.

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