The reformation of the Government of the Republic of Indonesia system, which was marked by the change from centralized to decentralized system, had an impact on the trend of regional expansion. But, from the end of 2014 the government implemented a moratorium on the formation of new autonomous regions with the reason to focus on resolving the problem of the size of the budget deficit before lifting the moratorium. The purpose of this study is to analyze the driving factors of the formation of new autonomous regions in Indonesia during the reformation era and its impact on state finance. This study is a policy study by collecting data and then analyzing it into a conclusion and recommendation. This type of study is a literature study with the method used is descriptive qualitative method. The results of the study show that since the reform era, the formation of a new autonomous region has been very massive. If calculated on average from 1999 to 2014, each year the new regions increase by 13 regions per year. The formation of the new autonomous regions requires considerable preparation and costs, starting from the initial formation to the implementation. In addition, in general the new autonomous regions show higher fiscal dependencies than the old regions. Thus, it can be stated that the establishment of the new autonomous regions has caused pressure on the state finances due to the large amount of funds that must be transferred to new regions.
National economic growth is an aggregation of regional economic growth. Growth is also the main measure of development success. The existence of fiscal decentralization provides flexibility to local governments in regulating their regions and making policies that can support the potentials in their regions. This study aims to analyze and provide empirical evidence about the determinants of economic growth in 38 regencies/cities in East Java Province in 2010 to 2016 including Locally-generated Revenues (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), Revenue Sharing Funds (DBH), Indirect Expenditures, Direct Expenditure, and Remaining Over Budget Financing (SiLPA). From the results of the Fixed Effect model, it was found that the PAD, DAU, DBH and Direct Expenditure had a positive significant effect on economic growth, while the DAK and Indirect Spending variable had no significant effect on economic growth. SiLPA also had no significant effect on economic growth. The last, simultaneously, PAD, DAU, DAK, DBH, Direct Expenditure, Indirect Expenditure and SiLPA had a significant effect on economic growth.
<em>Regional Original Revenue (PAD) has a very large contribution to the Regio-nal Budgeting (APBD) to finance the administration and service processes of govern-ment affairs and regional development. The present research aims to determine how to improve PAD and build strategy of action plan for increasing it in Gunungkidul Regency. This study used descriptive qualitative method. Informants were taken by purposive sampling. Data collecting techniques are observations, interview with Local Agency Organizations (OPD) which are responsible for PAD generation, and docu-mentations or secondary data, i.e. APBD, PAD, and other relevant data. The results of the study showed that the development of Gunungkidul PAD experienced a significant development as big as 25,97%. The PAD contribution to regional income or fiscal decentralization rate is 11,73%. The strategy to increase the PAD is built by a formulating action plan for accelerating it. Based on this results, it is suggested that the program to increase competency and commitment of regional tax-retribution managers for each revenue management of local agency, provide a program to increase the PAD and implementation of the action plan to increase it, use information and communi-cation technology for the management of each PAD lines, and optimally stakeholders cooperation building.</em>
This study aims to measure the local government financial performance of West Borneo Province for fiscal year 2013-2017 by using financial ratios analysis. The financial ratios used include: (1) Ratio of Local Financial Independence, (2) Degree of Fiscal Decentralization Ratio, (3) Effectiveness Ratio, (4) Efficiency Ratio, (5) Ratio of Harmony, and (6) Growth Ratio. The type of research used is descriptive research with a case study approach. The data used in this study is secondary data obtained from the Regional Finance and Revenue Management Agency of West Borneo Province. Based on the results of calculations and analysis of local financial performance, it can be concluded, that the pattern of the relationship between the level of regional independence of West Kalimantan Borneo is on “participatory” criteria. The degree of fiscal decentralization of the Government of West Borneo Province is in the category of “enough”. The level of effectiveness is included in the “effective” category while the efficiency level is included in the “less efficient” category. Ratio of Harmony shows the balance of expenditure are not balanced and the Growth Ratio which is still fluctuating.
This study aims to examine and analyze the regional financial performance of the Tabalong District government based on regional financial analysis for the period og 2010 to 2017 the analysis techniques used include the Regional Financial Independence Ratio,Fiscal Decentralization Ratio,PAD Effectiveness Ratio,PAD Growth Ratio,and Activity Ratio. The data used are secondary data obtained from the Regional Finance Agency Of South Kalimantan Province and the Directorate General of Fiscal Balance of the Ministry of finance. The results of the analysis obtained in this studi are : 1) Regional independence ratio in general from 2010 to 2017 falls into the very low category. 2) The Fiscal Decentralization Ratio in general from 2010 to 2017 falls into the very poor category 3) The PAD Effectiveness Ratio in general from 2010 to 2017 falls into the effective category 4) PAD Grow Ratio in general in 2010 to 2017 show that direct expenditure is greater than indirect expenditure in each of the fiscal years.Keywords : Regional Finance, regional autonomy
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Economic Growth and Fiscal Policies
Local Governance and Development
Community-based Tourism Development and Sustainability
ABSTRACT Financial performance and budgetary realization is one of the most important keys into the progress of an organization. Hhealthy or not can be marked from the financial performance that showed by the financial statements, that’s would be the source of organizational decisions in the future of financial side. The purpose of this research to analysis the finance performance of Bogor city government that measured with regional finance ratio, identifies the factors are affecting finance performance Bogor city ggovernment, formulate the strategies and policies in order to increasing efficiency and effectiveness the finance performance of Bogor city government in managing of the budgetary of regional revenue and expenditure. This research applied descriptive analysis, quantitatively using multiple regression method and analytical hierarchy process. The result makes the point that the finance performance of Bogor city government has unstable yet. This measured by the indicator i.e less fiscal decentralization has given dependency to the central government very high. There have the variables influence between investment, percapita income, local taxes that had a positive and gross regional domestic product (PDRB) has a negative impact also significant influence toward the financial performance. The priority sequences of strategies to improve the efficiency and effectiveness of Bogor Government finance performance with analytical hierarchy process method as follows: (1) increasing the supervision; (2) education and training; (3) communication and commitment to achieve the goals; (4) implementation the incentive and disincentive regulations; (5) intensification and intensification of taxes and local retributionKeywords: Efficiency and Effectiveness, Financial Performance, Bogor City Government, Budgetary of Regional Revenue and ExpenditureABSTRAKKinerja keuangan dan realisasi anggaran merupakan salah satu kunci dalam kemajuan suatu organisasi. Sehat atau tidaknya suatu organisasi dapat dinilai dari kinerja keuangan ditunjukkan oleh laporan keuangan, hal itu yang akan menjadi sumber keputusan organisasi di masa mendatang dari sisi finansial. Tujuan dari penelitian ini adalah menganalisis kinerja keuangan pemerintah Kota Bogor yang diukur dengan rasio keuangan daerah, mengindentifikasi faktor-faktor yang mempengaruhi kinerja keuangan pemerintah Kota Bogor, merumuskan strategi dan kebijkan untuk meningkatkan efisiensi dan efektivitas kinerja keuangan pemerintah Kota Bogor dalam pengelolaan APBD. Penelitian ini menggunakan analisis deskriptif, analisis kuantitatif menggunakan metode regresi linier berganda dan AHP. Hasilnya menunjukkan bahwa kinerja keuangan pemerintah Kota Bogor belum stabil. Hal ini ditunjukkan oleh indikator desentralisasi fiskal kurang mengingat ketergantungan keuangan terhadap pemerintah pusat sangat tinggi. Ada pengaruh antara variabel investasi, pendapatan perkapita, pajak daerah mempunyai pengaruh yang positif dan PDRB mempunyai pengaruh yang negatif signifikan terhadap kinerja keuangan. Urutan prioritas strategi meningkatkan efisiensi dan efektivitas kinerja keuangan pemerintah Kota Bogor dengan metode AHP adalah sebagai berikut: 1. meningkatkan pengawasan, 2. Pendidikan dan pelatihan, 3. komunikasi dan komitmen pencapaian sasaran, 4. penerapan regulasi insentif dan disinsentif, 5.intensifikasi dan ekstensifikasi pajak dan retribusi daerah. Kata Kunci: Efisiensi Dan Efektivitas, Kinerja Keuangan, Pemerintah Kota Bogor, APBD
This study tries to find out the Performance Capability Analysis and Evaluation of Regional Budget in Running Regional Autonomy in Dharmasraya Regency. The research population is the financial report of the Regional Government of Dharmasraya Regency since the establishment of this district in 2004 by taking samples of financial statements for the past 4 years. This study uses the method of financial ratio analysis. The results of the study show that the district financial independence ratio Dharmasraya is in the instructive criteria, meaning that regional financial independence is still very low because this role is more dominant than the independence of local governments. The degree of fiscal decentralization is in the very poor category, where the average is less than 10%, which is 7.92%, which means that Dharmasraya District's Original Revenue in financing its own development is only 7.29% of the total Regional Revenue during the 2014-2017 period The effectiveness of the PAD ratio is in the effective criteria, meaning that the ability of the Dharmasraya Government to realize PAD revenues is an average of 86% of the targeted PAD. The activity ratio shows that the Dharmasraya District Government uses more funds for apparatus shopping activities than public spending. The shopping harmony ratio shows that the Dharmasraya District Government uses more funds for indirect shopping activities compared to direct shopping. The empirical findings indicate that for the performance of the Regional Secretariat staff in the Dharmasraya Regency, the Regional Secretariat of the Dharmasraya Regency needs to pay attention and focus more on improving the Competency and Workload factors.
Franklien Senduk, Daisy S.M. Engka, George M.V. Kawung
ABSTRAK Keuangan Daerah adalah semua hak dan kewajiban Daerah yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban Daerah. Semangat desentralisasi yang melimpahkan kewenangan pengelolaan keuangan kepada pemerintah daerah, khususnya tingkat kota atau kabupaten membuat daerah mencari cara mendapatkan pendapatan daerah yang sah untuk mendukung program pembangunan dalam bentuk Infrastruktur untuk meningkatkan kesejahteraan masyarakat, di tengah gencarnya program pembangunan perekonomian di berbagai sektor, sehingga berimplikasi kepada pembangunan yang berkelanjutan dan berdampak luas pada penambahan pendapatan masyarakat sehingga pertumbuhan ekonomi meningkat secara positif . Perangkat Daerah yang terkait di dalam proses penerimaan daerah di pacu untuk meningkatkan peluang penerimaan daerah dari semua sektor pendapatan daerah. dengan paradigma pembangunan berkelanjutan (sustainable development) yang harus diimplementasikan oleh pemerintah daerah. Fakta empiris (empirical evidents) menunjukkan penerapan otonomi daerah memberi keleluasaan kepada daerah untuk mendapatkan sumber sumber pendapatan yang sah seperti pajak dalam bentuk Dana Bagi Hasil baik dari Pemerintah Pusat maupun Pemerintah Provinsi dan retribusi daerah dengan luasnya kewenangan pemerintah daerah. Kata kunci : Dana Bagi Hasil, Infrastruktur dan Pertumbuhan Ekonomi ABSTRACT Regional Finance is all Regional rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of the rights and obligations of the Region. The spirit of decentralization that delegated financial management authority to local governments, especially at the city or district level, made the regions look for ways to obtain legitimate regional revenues to support development programs in the form of infrastructure to improve community welfare amid the intense economic development programs in various sectors, thus implicating development sustainable and have a broad impact on increasing community income so that economic growth increases positively. Regional Apparatus that is related to the process of regional revenue is encouraged to increase the opportunities for regional revenues from all regional income sectors. with a sustainable development paradigm that must be implemented by the regional government. Empirical evidence shows the application of regional autonomy which gives freedom to the regions to obtain legitimate sources of income such as taxes in the form of Revenue Sharing Funds from both the Central and Provincial Governments and regional retributions with the broad authority of the regional government. Keywords: Revenue Sharing Funds, Infrastructure and Economic Growth
Ferly Christian Kolinug, Anderson Guntur Kumenaung, Debby Christina Rotinsulu
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.
Oldri O. Pantas, Paulus Kindangen, Tri Oldy Rotinsulu
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan daerah yang diukur dengan Belanja Modal, upaya fiskal, tingkat derajat desentralisasi fiskal dan kemampuan pembiayaan terhadap pertumbuhan ekonomi dan penurunan kemiskinan di Sulawesi Utara. Jenis penelitian dalam penelitian ini adalah penelitian eksplanatif. Teknik analisis data yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa (1) belanja modal berpengaruh signifikan terhadap pertumbuhan ekonomi di Sulawesi Utara, (2) upaya fiskal tidak berpengaruh signifikan terhadap pertumbuhan ekonomi di Sulawesi Utara (3) desentralisasi fiskal tidak berpengaruh signifikan terhadap pertumbuhan ekonomi di Sulawesi Utara, (4) kemampuan pembiayaan tidak berpengaruh signifikan terhadap pertumbuhan ekonomi di Sulawesi Utara (5) belanja modal tidak berpengaruh signifikan terhadap penurunan kemiskinan di Sulawesi Utara, (6) upaya fiskal berpengaruh signifikan terhadap penurunan kemiskinan di Sulawesi Utara, (7) desentralisasi fiskal berpengaruh signifikan terhadap penurunan kemiskinan di Sulawesi Utara, (8) kemampuan pembiayaan tidak berpengaruh signifikan terhadap penurunan kemiskinan di Sulawesi Utara dan (9) pertumbuhan ekonomi tidak berpengaruh signifikan terhadap penurunan kemiskinan di Sulawesi Utara..Kata kunci: kinerja keuangan daerah, belanja modal, pertumbuhan ekonomi, penurunan kemiskinan ABSTRACT The purpose of this study was to determine the effect of regional financial performance as measured by Capital Expenditures, fiscal efforts, the degree of fiscal decentralization and the ability of financing towards economic growth and poverty reduction in North Sulawesi. The type of research in this study is explanatory research. The data analysis technique used is path analysis. The results showed that (1) capital expenditure had a significant effect on economic growth in North Sulawesi, (2) fiscal efforts had no significant effect on economic growth in North Sulawesi (3) fiscal decentralization had no significant effect on economic growth in North Sulawesi, (4) financing capability does not significantly influence economic growth in North Sulawesi (5) capital expenditure does not significantly influence poverty reduction in North Sulawesi, (6) fiscal efforts have a significant effect on reducing poverty in North Sulawesi, (7) fiscal decentralization has a significant effect on poverty reduction in North Sulawesi, (8) financing capacity does not significantly influence poverty reduction in North Sulawesi and (9) economic growth has no significant effect on reducing poverty in North Sulawesi. Keywords: government financial performance, capital expenditure, economic growth, poverty rates
Novlie Manopo, Debby Christina Rotinsulu, Sri Murni
Abstrak Pengelolaan keuangan Daerah yang maksimal guna meningkatkan perekonomian dengan menggenjot sector-sektor potensial yang dimiliki serta membuat kebijakan yang benar-benar mengena kepada msyarakat merupakan semangat utama dalam otonomi daerah, yang mendesentralisasikan kewenangan dan keuangan dari pusat ke daerah. Selain itu pemerintah daerah juga dituntut untuk bisa meningkatkan sumber pendapatannya dan perlahan-lahan bisa berada di tahap kemandirian dan mengurangi ketergantungan terhadap dana alokasi dari pemerintah pusat. Kata kunci : Efektivitas, Efisiensi, Pendapatan Asli daerah, Otonomi Abstract The financial management area is the maximum in order to boost the economy by boosting the potential sectors that are owned and create policies that really hit the msyarakat is the main spirit of regional autonomy, which is decentralizing authority and finance from the center to the regions. In addition, local governments are also required to be able to increase its revenue sources and slowly could be in the stage of self-sufficiency and reduce dependence on allocation of funds from the central government. Keywords : Effectiveness, Efficiency, Local Revenue, Autonomy
This study aims to obtain empirical evidence about the influence of the characteristics of local governments on local government financial distress in districts and cities throughout Indonesia for the period 2015-2017 whose data was obtained from the BPK and BPS. The dependent variable in this study is financial distress and its independent variables, namely the characteristics of local governments which consist of financial independence, the degree of decentralization, the complexity of local governments that are proxied by population, expansion of regions proxied by the administrative age of regional governments and area. The value of financial independence, population and regional expansion has a positive and significant effect on financial distress, while the value of the decentralization degree and area has a negative and significant effect on the financial distress of the regency and city governmen in Indonesia.Keywords: Local Government Finance, Characteristics of Local Government; Financial Distress
Research on Local Revenue, General Allocation Fund, and Special Allocation Fund on economic growth, poverty, unemployment, and Gini ratios have often been done. However, there is no research that uses these three funding sources as latent variables that have a simultaneous influence on quality economic growth variables as a latent variable consisting of economic growth, poverty, unemployment and the Gini ratio as constructs. Similarly, capital expenditure as a moderating variable will be seen as influencing the source of funds. East Java is a province with 38 districts/cities where the level of economic growth is quite high and even exceeds the level of national economic growth. But the level of poverty, unemployment, and inequality is also very high. This study aims to look at the effect of decentralized funding sources on Quality Economic Growth in East Java. The data used comes from the Directorate General of Financial Balance of the Ministry of Finance in 2012 -2015 for realization's fund, and from the Central Bureau of Statistics for economic growth, poverty, unemployment, and Gini ratios. This study uses Partial Least Squares (PLS) in analyzing data, where quality economic growth becomes endogenous latent variables that are influenced by funding sources as exogenous latent variables and capital expenditure as a moderating variable. The results of the analysis show that the source of funds does not significantly affect quality economic growth even though the direction is positive. Likewise, capital expenditure cannot strengthen the influence of funding sources on quality economic growth. From this research, it is expected that the regional government can reanalyze the allocation of funds and the realization of regional expenditures which are prioritized for public service spending so that the triple track strategy can be implemented properly and achieve quality economic growth.
This comparative study tries to map several aspects concerning finance relation between central and local government in both countries. The main purpose is to compare fiscal implementation through decentralization policy in the two countries, especially the case of vertical fiscal imbalance. The research focuses on vertical imbalance because it is a common problem in various countries around the world. It also occurs in Japan and Indonesia in line with fiscal implementation through decentralization policy. The analysis will be in the inter-related context of decentralization policy and fiscal decentralization.
The implementation of fiscal balance policy is done through budget allocation for local governments, include balance fund. Furthermore, the policy has also been meant to reduce imbalance fund resources between central and local governments and to minimize fiscal gap among local governments as well. The general allocation fund (DAU) is allocated with aim to even distribution of financial capability interregional. The allocation is to finance local governments' need regarding implementation of decentralization system. The use fund is adjusted to priority and need each local government (block grant)
This research aims to : (1) Analyzing the financial performance of districts/cities in the Daerah Istimewa Yogyakarta Province; (2) Analyzing the phenomena of fiscal illusions that occur in the finance of districts / cities in DIY Province. This research is based on secondary data, namely the Local Goverment Budget and Local Gross Domestic Product data sourced from the Ministry of Finance DJPK and BPS. The analytical tool used is financial independence ratio analysis, fiscal decentralization degree and panel data regression analysis. Based on the results of the analysis, it is known that the average independence ratio of the Regency / City of DIY Province is 30,38% and has a pattern of consultative relations with the central government. In the degree of fiscal decentralization, it is known that the Regency / City average is 17,35%. This means that the capacity of regional governments to manage regional finance is still lacking. In addition, there is a phenomenon of fiscal illusion in the financial performance of the Regency / City Regional Government of the DIY Province.
Fiscal decentralization aims to improve regional finance independency and reduce the fiscal dependency of central goverment. However, in practice, there are many areas that still rely on the assistance central finance for their regional development.This research aims to discuss the development of regional finance independency and analyze the influence of regional finance independency on poverty in Banten Province. This research uses descriptive method and panel data on 6 (six) regencies and cities in Banten Province at 2001-2011. The poverty model showed negative effect of regional finance independency on percentage of the poor and positive effect of balance fund’s ratio on percentage of the poor. Income inequality index and unemployment rate have positive effect on the percentage of the poor. Evalution for the allocation of the fund balance and development policy are needed to reduce inequality of income distribution.Keywords: local revenue, economic growth, povertyABSTRAK Desentralisasi fiskal bertujuan untuk meningkatkan kemandirian keuangan daerah dan mengurangi ketergantungan fiskal terhadap pemerintah pusat, namun pada pelaksanaannya masih banyak daerah yang bergantung pada bantuan dana pusat untuk pembangunan daerah. Penelitian membahas perkembangan kemandirian keuangan daerah dan pengaruhnya terhadap kemiskinan di Provinsi Banten. Penelitian ini menggunakan metode deskriptif dan data panel pada 6 (enam) kabupaten dan kota di Provinsi Banten tahun 2001-2011. Hasil penelitian menunjukkan kemandirian keuangan daerah berpengaruh positif terhadap peningkatan persentase penduduk miskin, sedangkan rasio Dana Perimbangan berpengaruh negatif terhadap persentase penduduk miskin, indeks ketimpangan pendapatan dan tingkat pengangguran terbuka berpengaruh positif terhadap persentase penduduk miskin.Implikasi kebijakan yang dirumuskan adalah perlunya dilakukan evaluasi kebijakan alokasi penggunaan Dana Perimbangan dan kebijakan pembangunan untuk mengurangi ketimpangan distribusi pendapatan.Kata Kunci: Pendapatan Asli Daerah, pertumbuhan ekonomi, kemiskinan
ABSTRACT The amendment of Government Regulation No. 24 of 2005 to Government Regulation No. 71 of 2010 based on accruals, made the government, especially the local government must apply and implement it no later than 5 years, namely in 2015. However, until now there are still many who do not fully understand the accounting-based accruals. There are various factors that influence government's preparedness and readiness in implementing accrual basis financial reporting. This study aims to analyze and examine the effects of environmental uncertainty, decentralization and assignment to accrual basis financial reporting. Population and sample in this research are Financial Administration Official of Regional Finance Organization (PPK-OPD) and Regional Finance Administration (PPKD) in Sidoarjo Regency. The study was conducted on 13 Local Government Organizations. The research method is quantitative and analytical technique using Multiple Linear Regression with SPSS data statistic application. The results of this study indicate that environmental uncertainty, decentralization and assignment have an effect on the accrual based financial reporting.Keywords : Environmental uncertainty, decentralization, task loading, Accrual based financial reportingCorrespondence to : momoepanda@gmail.com ABSTRAK Perubahan Peraturan Pemerintah Nomor 24 Tahun 2005 menjadi Peraturan Pemerintah Nomor 71 Tahun 2010 berbasis akrual, membuat pemerintahan khususnya pemerintah daerah wajib mengaplikasikan dan menerapkannya selambat-lambatnya 5 tahun, yaitu tahun 2015. Namun hingga saat ini masih banyak yang belum paham sepenuhnya dengan akuntansi berbasis akrual. Ada berbagai faktor yang mempengaruhi pemahaman dan kesiapan pemerintah dalam menerapakan pelaporan keuangan berbasis akrual. Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh ketidakpastian lingkungan, desentralisasi dan pembeban tugas terhadap pelaporan keuangan berbasis akrual. Populasi dan sampel dalam penelitian ini adalah Pejabat Penatausahaan Keuangan Organisasi Pemerintahan Daerah (PPK-OPD) dan Pejabat Penatausahaan Keuangan Daerah (PPKD) di Kabupaten Sidoarjo. Penelitian dilakukan pada 13 Organisasi Pemerintahan Daerah. Metode penelitian yaitu kuantitatif dan teknik analisis menggunakan Regresi Linier Berganda dengan aplikasi statistik data SPSS. Hasil dari penelitian ini menunjukkan bahwa ketidakpastian lingkungan, desentralisasi dan pembebanan tugas berpengaruh terhadap pelaporan keuangan berbasis akrual.Kata kunci : Ketidakpastian lingkungan, desentralisasi, pemuatan tugas, pelaporan keuangan berbasis akrualKorespondensi : momoepanda@gmail.com
Abstract This research aims to examine the effect of fiscal decentralization on financial performance by adding government size as the mediator variable and audit opinion as the moderator variable of counties and cities in Lampung Province. Lampung Province is the center of economic mobility in South of Sumatera Island so it can impact well to regional autonomy implementation and has the best financial statements (an unqualified opinion) in Sumatra Island (47.5%). This research was conducted in 13 counties and 2 cities in 2010-2013 for the objective to see the regional autonomy implementation started in one decade. The examination of hypothesis used to Partial Least Square with the significant of decision-making <0.10. The results show that fiscal decentralization gives the positive and significant effect to financial performance but non-significant effect to government size; government size gives the positive and non-significant effect to finance performance; and fiscal decentralization gives the positive and non-significant effect to finance performance with the audit opinion as the moderator variable.
The fiscal decentralization policy has made local governments have the authority to generate income and manage regional finance independently for public services and public welfare. This study aims to: 1) Analyze the degree of fiscal decentralization in Jambi Province; 2) Analyzing community welfare proxied from the human development index in Jambi Province; 3) Analyzing the impact of fiscal decentralization on the welfare of the community in Jambi Province. This study using panel data, a combination of time series data in 2010-2016 and cross section 11 districts/cities in Jambi Province. The method of data analysis is descriptive analysis and panel data regression analysis approach, namely the fixed effect model (FEM). Hypothesis testing uses the F test statistic and the statistical t test. The results showed that: 1) The degree of fiscal decentralization, namely the ratio of district own source revenue (PAD) to total regional income (TPD) in each district/city in Jambi Province was relatively relatively low, whereas for Jambi Province it was in good category; 2) Community welfare as illustrated by the human development index in each district/city including Jambi Province is still in the moderate category, except Jambi City (76.14) and Sungai Penuh City (73.35) are categorized as high; 3) Fiscal decentralization has a positive and significant impact on improving community welfare. it means that the better the implementation of fiscal decentralization, the higher the level of community welfare.
Artikel ini ingin menjawab permasalahan utama terkait pajak di daerah. Dengan menggunakan pendekatan normatif, dapat digambarkan bahwa era otonomi daerah, dikaitkan dengan pajak daerah melalui asas desentralisasi, pemerintah daerah diberikan kewenangan untuk memungut pajak daerah. Pajak tersebut dalam rangka meningkatkan pendapatan asli daerah dan menyelenggarakan serta membiayai pembangunan di daerah. Dasar hukum bagi pemerintah daerah untuk memungut pajak adalah Undang-Undang Pajak Daerah dan Retribusi Daerah. Selain itu, Pemerintah Daerah juga membentuk peraturan di daerah sebagai peraturan teknis dibidang pajak daerah dan retribusi daerah. Peraturan yang dibentuk di daerah disebut politik hukum, yang merupakan kebijakan hukum negara untuk mencapai tujuan nasionalnya dengan membentuk hukum untuk mengatur sesuatu hal yang berkaitan langsung dengan kepentingan nasional. Political Law of Regional Tax in Polewali Mandar District West Sulawesi This article aims to answer the main problems related to taxes in the region. This is a normative research, aiming to describe the regional autonomy era to be associated with regional taxes through decentralization principle, local governments are given the authority to collect regional taxes. The tax is used to increase local revenue and organize the finance development in the region. The legal basis for local governments to collect taxes is the Regional Tax Law and Regional Retribution. In addition, the Regional Government also established regulations in the region as technical regulations of regional taxes and regional retribution. Regulations established in the region are called legal politics, which are the state legal policies to achieve national goals by establishing laws to regulate issues related to national interests.
Implementation of Law Number 28 Year 2009 About Local Taxes and Levies and Qanun of Nagan Raya Regency Number 13 Year 2011 About Land Tax Rural and urban sector buildings have regulated the tax system of rural and urban land building taxes that were originally a central tax now become tax region, this is a form of follow-up of regional autonomy and existing fiscal decentralization. The result of the tax management 100% (one hundred percent) goes to the local treasury so that there is no more tax revenue sharing to the central government. One of the supporting aspects of success is through community participation. This study aims to determine how the role of government in every process of making policy, strategy, communication dispute resolution and role as therapy in society. This research uses qualitative descriptive method, based on the data obtained from the results of this study is described with the sentence according to the category to conclude, the data in the form of observation, interview and documentation.The results of this study indicate that the role of local government to increase the participation of the people paying the rural and urban land tax building is done through efforts such as improving the tax and retribution services through the simplification of administrative systems and procedures, raising public awareness through socialization approach, impose a 2% penalty per month for taxpayers who are late in paying taxes on PBB-P2, improving the quality of employees or tax collectors, improving and structuring the procedures of the financial administration system to prevent errors, leaks or deviations from the use of funds thereby through efforts made by the Regional Government Nagan Raya District is running well. This can be proven through data obtained by researchers through the Regional Finance Management Agency of Nagan Raya District, the increase of the number of taxpayers and the UN-P2 revenue from 2014-2016 in Nagan Raya District.Keywords : The role, local government, public participation, tax land sector buildingrural and urban areas
ABSTRACT This study aimed to determine the ability of local revenue (PAD) to the regional finance of Musi Banyuasin Regency. The object of this research is Musi Banyuasin Regency. Data analysis technique used in this research was qualitative analysis technique. The results of this study indicated that the ratio of finance (Decentralization degree) showed that the ability of the original income of the district government of Musi Banyuasin could be said to be not good / independent. It was because the average comparison between Local Own Revenue (PAD) to the Total Revenue District Government of Musi Banyuasin less than 50%. Effectiveness ratio showed that on average from 2010 to 2014 amounted to 103.23%. This could be said to be effective because with the target set was worth more than 100%. With the realization of local revenues on average by 103.23%, the Local Own Revenue (PAD) of Musi Banyuasin Regency based on the ratio of the effectiveness of local revenue was good enough. The degree of Fiscal Autonomy (DOF) of 4.31% with very less criteria. This means that the tendency of the ability of local government of Musi Banyuasin Regency in self-financing activities of government administration, development and service to the community was still very low. Routine Capability Indicators (IKR) of Musi Banyuasin Regency from 2012 to 2014 were up down, on average Index Routine Capability (IKR) was 4.23% with very less criteria. This indicated that the Government of Musi Banyuasin Regency was dependent on the central government
Fiscal decentralization is one the major component of the decentralization implementation of regional autonomy. As the new beginning in regional development and the people in managing the resources or all of the potential to the prosperity and the progress of region. Financial aspect is one of the basic criteria to find out the real capability regional government in managing their autonomy system (household system) the capability of regional government in managing their financial can be seen in APBD which describes the capability of local government in financing the activities of development task and equity in each region. The purpose of this research is to determine the financial capability of Tidore in regional autonomy especially in 2013-2017 judging by ratio of independency, decentralization fiscal degree, growth ratio. This research used observation, interview and documentation to collect the data. The data was analyzed using qualitative and quantitative data with described analysis. The result showed that the independence ratio of Tidore has been able to improve its financial capability. The degree of decentralization is still highly dependent on the central government, although it has been increasing year by year. Growth rate fluctuated this indicates the local government of Tidore is not too concerned with regional development and community welfare.Keywords: regional autonomy, ratio of independency, The degree of decentralization ratio, Growth ratio.