The Financial Performance Comparison between Local Government with Flypaper Effect and Non-Flypaper Effect - Empirical Study on East Java Province in 2015

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.

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Pengaruh Flypaper Effect Pada Dana Alokasi Umum (DAU) Terhadap Kinerja Keuangan Pemerintah Daerah Kota Bima Provinsi Nusa Tenggara Barat (NTB)

JIAPI:Jurnal Ilmu Administrasi Dan Pemerintahan Indonesia ◽

10.33830/jiapi.v1i1.2 ◽

2020 ◽

Vol 1 (1) ◽

pp. 59-68

Author(s):

Savita Fintari

Keyword(s):

Local Government ◽

Financial Performance ◽

Quantitative Method ◽

Flypaper Effect ◽

Significant Relation

The paper aimed to analyze the influence of the flypaper effect on general allocation funds (DAU) to the financial performance in Bima, West Nusa Tenggara province . Variables used in this research were the general allocation fund (DAU) as independent variabel and the financial performance of local government as dependent variable. This research used a quantitative method. Census was conducted in Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Bima. The data was analyzed using SPSS version 16.0. The finding of the study showed that the flypaper effect of the general allocation funds and the financial performance of local government had a negative and significant relation. The influence of general allocation funds to the financial performance of local government in Bima was 41.2% and the rest 58.8% was the changing of financial performance of local government caused by another variable which was not examined.

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FLYPAPER EFFECT: AN EMPIRICAL STUDY OF INDONESIA CASE (2004 – 2010)

INFO ARTHA ◽

10.31092/jia.v1i1.19 ◽

2017 ◽

Vol 1 (1) ◽

pp. 47-59

Author(s):

Lili Mutiary

Keyword(s):

Public Finance ◽

Local Government ◽

Empirical Study ◽

Similar Increase ◽

Flypaper Effect ◽

Provincial Level ◽

Intergovernmental Transfer

Flypaper effect is a well-known phenomenon in public finance with regard to intergovernmental transfer. It exists when an increase in grants is more stimulative than a similar increase in income towards the local government (recipient’s) expenditure. Numerous studies had occurred to both identify the existence of flypaper effect as well as to determine the cause. Most researchers worldwide disagree about the existence and even more disagree upon different results regarding the existence and the cause of different results. Two studies had been done in Indonesia within municipalities and they resulted in differing conclusions of the existence. This study is meant to identify flypaper effect within provincial level using what is hoped to be the proper way to investigate the existence.

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The Town-Meeting Turnout Effect? An Empirical Study of Local Government Type and Voter Turnout

SSRN Electronic Journal ◽

10.2139/ssrn.676242 ◽

2005 ◽

Author(s):

Elbert Lin

Keyword(s):

Local Government ◽

Empirical Study ◽

Voter Turnout ◽

Town Meeting ◽

The Town

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Empirical Study on R&D Investment and Financial Performance of GEM Companies under Compensation Incentive Regulation

2021 International Conference on Public Management and Intelligent Society (PMIS) ◽

10.1109/pmis52742.2021.00025 ◽

2021 ◽

Author(s):

Han Guangqiang ◽

Shao Chenxue

Keyword(s):

Empirical Study ◽

Financial Performance ◽

Incentive Regulation ◽

D Investment

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Sustainability Disclosure and the Financialization of Social Sustainability

Accounting Economics and Law - A Convivium ◽

10.1515/ael-2018-0053 ◽

2021 ◽

Vol 0 (0) ◽

Author(s):

Daniela Woschnack ◽

Stefanie Hiss ◽

Sebastian Nagel ◽

Bernd Teufel

Keyword(s):

Content Analysis ◽

Empirical Study ◽

Financial Performance ◽

Financial Market ◽

Empirical Data ◽

Qualitative Content Analysis ◽

Social Sustainability ◽

Rating Agencies ◽

Sustainability Disclosure ◽

Definition Of

Abstract This empirical study explores the financialization of social sustainability driven by sustainability accounting and reporting initiatives (SARIs). Since no globally accepted definition of what social sustainability encompasses exists, the paper asks how social sustainability is translated into the financial market language by SARIs as they provide standards for disclosing corporate non-financial performance and promote their concepts of social sustainability. The paper uses a two-step qualitative content analysis. First, it operationalizes social sustainability based on the empirical data of six sustainability rating agencies. Second, this operationalization is compared with the concepts created by three SARIs. The paper shows significant differences between the concepts of the SARIs and the rating agencies. While the rating agencies altogether interpret social sustainability with 83 distinct aspects, the SARIs, although differently created, use significant reduced concepts where 20% of these aspects are absent. The result of this financialization process could be a simplified and financially determined concept of social sustainability within die socially discourse. The research is limited to social sustainability and its financialization by SARIs. Individual indicators and their way or intensity to capture aspects of social sustainability were not part of the research interest. Further research should investigate the economic and the ecological pillars of sustainability as well as the usage of such financialized concepts within the society and especially by corporations. The paper unfolds the arbitrariness of operationalizing a qualitative phenomenon like social sustainability through the financial system. It discloses the need for looking at the mechanisms behind such processes and at the interests of the actors behind the frameworks. The paper reveals the financialization process driven by SARIs and demonstrates its simplifying effects on the concept of social sustainability. Furthermore, the paper shows that SARIs as metrics for non-financial aspects are troubled with a lack of transparency and a lack of convergence.

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