Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah

Fatimah, Nabiyatun Nur; Nopiyanti, Anita; Mintoyuwono, Danang

doi:10.34209/equ.v22i2.936

Cited by 15 publications

(26 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…This result is in line with the study conducted by [14], which used samples of District/City Governments in the years 2015-2016. This study states that Local Own-Source Revenue has an effect towards Local Expenditure.…”

Section: The Effect Of Local Own-source Revenue Towards Local Expendituresupporting

confidence: 91%

“…The dependent variable, which is Local Expenditure, is measured using calculations adopted from the study conducted by [12], [14], in which the local expenditure was totaled, and then transformed into natural logarithm. Local own-source revenue is measured using calculations adopted from the study conducted by [7], in which the local ownsource revenue is totaled, and then transformed into natural logarithm.…”

Section: Methodsmentioning

confidence: 99%

“…The special allocation fund is measured using calculations adopted from the study conducted [14], in which the special allocation fund is totaled, and then transformed into natural logarithm. The revenue sharing fund is measured using calculations adopted from the study conducted by [14] in which the revenue sharing fund is totaled, and then transformed into natural logarithm. other lawful local revenue is measured using calculations adopted from the study conducted by [24], in which the other lawful local revenue is totaled, and then transformed into natural logarithm.…”

Section: Methodsmentioning

confidence: 99%

“…Therefore, the larger than General Allocation Fund received, the larger the budget for local expenditure [13], [32]. A study conducted by [14] states that the General Allocation Fund has an effect towards Local Expenditure. Therefore, based on the explanation above, the following hypothesis is formulated: H2: The general allocation fund has an effect towards local expenditure.…”

Section: General Allocation Fundmentioning

confidence: 99%

See 3 more Smart Citations

Flypaper Effect Analysis on Local Government Budgets in Indonesia

Syahrina

Ermawati

2020

EJBMR

View full text Add to dashboard Cite

This study aims to identify the effect of Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Other Lawful Local Revenue, towards the Local Government Budget, as well as conduct the flypaper effect analysis. The object of this research is Districts/Cities in Indonesia. The samples used in this study consist of 472 Districts/Cities in Indonesia in the year 2018. The sampling technique used was the purposive sampling method with previously set criteria. The data used in this study is secondary data that originates from Local Government Financial Reports that are published by the Audit Board of the Republic of Indonesia. The hypothesis testing used in this study is the double linear regression analysis, using SPSS program version 20 with a significance rate of 5%. The result of this study partially shows that Local Own-Source Revenue has a positive effect towards the Local Government Budget with a significance rate of 0,000, General Allocation Fund has a positive effect towards the Local Government Budget with a significance rate of 0,000, Special Allocation Fund has a positive effect towards the Local Government Budget with a significance rate of 0,000, Revenue Sharing Fund has a positive effect towards the Local Government Budget with a significance rate of 0,000, and Other Lawful Local Revenue has a positive effect towards the Local Government Budget with a significance rate of 0,000. The result of this study found the phenomenon of the flypaper effect towards Local Government Budget from the General Allocation Fund, while it was not found from the Special Allocation Fund and Revenue Sharing Fund.

show abstract

Section: The Effect Of Local Own-source Revenue Towards Local Expendituresupporting

confidence: 91%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: General Allocation Fundmentioning

confidence: 99%

See 2 more Smart Citations

Flypaper Effect Analysis on Local Government Budgets in Indonesia

Syahrina

Ermawati

2020

EJBMR

View full text Add to dashboard Cite

show abstract

“…This is evidenced by research conducted by Julitawati et al PAD has an effect on the financial performance of local governments in Aceh Province (Julitawati, Darwanis, & Jalaluddin, 2012). This increase in PAD will immediately affect regional spending as well, as evidenced in the research of Fatimah et al, that PAD has a significant effect on regional spending (Fatimah, Nopiyanti, & Mintoyuwono, 2020).…”

Section: Introductionmentioning

confidence: 96%

The Analysis of Financial Performance of Bengkulu Government: Approach to the Degree of Fiscal Decentralization

Pasaribu

Septriani

Benardin

et al. 2021

Proceedings of the 3rd Beehive International Social Innovation Conference, BISIC 2020, 3-4 October 2020, Bengkulu, Indonesia

View full text Add to dashboard Cite

This study aims to analyze the financial performance of the Bengkulu Government with a degree of fiscal decentralization approach and to determine the effect of the regional original income (PAD) component on the Financial Performance of Bengkulu Government. The data used in this study was secondary data in the form of time series data and processed by multiple linear regression analysis tools (multiple regression). The empirical results of this study indicate that based on the calculation of the degree of fiscal decentralization ratio, the financial capacity of Bengkulu City is still at a very low capability level which is founded a very large difference between government spending and regional opinion. So it appears that Bengkulu Government still relies on assistance from the central government and was not independent yet. This can be an underline for local government to improve their ability being more independent and capable.

show abstract

Factors Affecting Capital Expenditures and Community Welfare in Kalimantan

Malini

2021

J. Rekay. Keu. Syar. Aud.

View full text Add to dashboard Cite

From centralized to decentralized systems provides new hope for most provinces in Indonesia. With government decentralization, it means that management authority will be distributed from the center to the regions. This study aims to examine and prove whether Locally-Generated Revenue (Pendapatan Asli Daerah–PAD), Special Allocation Fund (Dana Alokasi Khusus-DAK), General Allocation Fund (Dana Alokasi Umum-DAU), Profit-Sharing Fund (Distribusi Bagi Hasil–DBH) affect capital expenditure and community welfare in Kalimantan. The population in this study are districts and cities in Kalimantan, consisting of 47 districts and 9 cities. The method used to determine the sample is purposive sampling, which selects samples with certain criteria. From a population of 56, this study examines a sample of 49 observations (42 districts and 7 cities). The results show that PAD, DAK, DAU, and DBH positively impact capital expenditure in Kalimantan. However, capital expenditure has no effect on community welfare in Kalimantan.

show abstract

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah

Cited by 15 publications

References 0 publications

Flypaper Effect Analysis on Local Government Budgets in Indonesia

Flypaper Effect Analysis on Local Government Budgets in Indonesia

The Analysis of Financial Performance of Bengkulu Government: Approach to the Degree of Fiscal Decentralization

Factors Affecting Capital Expenditures and Community Welfare in Kalimantan

Contact Info

Product

Resources

About