Regional Autonomy in the reform era along with changes in legislation regarding the management of the education financing system has had a serious impact on the education system that was initially centralizedto decentralized. This change has a positive impact on the region in the management of education, especially financing in the process of advancing education in each region, especially Islamic education. Because the needs of each region differ in conditions and problems, the central government provides a mandatory through the basic law in Law No. 22 of 1999 concerning regional government and Law No. 25 of 1999 concerning financial balance between the central government and the regions, which was later revised to Law No. 32 of 2004 concerning regional government and Law No. 33 of 2004, namely the regulation of two new regional revenue sources, namely regional balance funds and loans. With the decentralization of central authority to the regions means that a region is given the opportunity to recognize and find solutions to the problems of the region in advancing Islamic education.
Regional autonomy as the beginning of decentralization has the urgency to be implemented for the progress of the State. Regional financial institutions often occur collusion triangles with regional heads so that they do not guarantee the implementation of good regional government because of the management of sub-optimal regional assets. The need for maximizing the functions of regional institutions so that regional assets can be managed for regional progress evenly. The absence of special regulations regarding the management of regional finance is a problem because it still uses state financial laws so that the recommendations that the authors recommend in the form of optimizing regional financial institutions in managing regional assets and the existence of special regulations that regulate in detail the management of regional assets. The method used in this study is a normative juridical legal research method. Keywords: Institutional Function, Regional Finances, Regional Assets
Keren Kezia Rejoice Adlin Mamangkey, Hendrik Manossoh, Heince R. N. Wokas
This study aims to determine how the development of regional financial capability in the North Sulawesi provincial government from its level of independence, level of dependency, decentralization ratio, and financial growth. The main characteristic of the region's ability to organize its government is the ability in its finances to finance the administration of the regional government. This type of research is qualitative research. Descriptive method is an analytical method used in this thesis research, that is every data - data obtained, analyzed based on theories relevant to the problem to be discussed to obtain the results of the analysis which is then concluded and provides advice. The results of descriptive analysis of the North Cellebes Province LRA APBD data show that from 2014 to 2018, the Regional Original Revenue development is still lacking, has not experienced a significant increase because Transfer Funds still dominate the Regional Revenue of North Cellebes Province. The conclusion is that there has been an improvement even though it is lacking, but based on the calculation of the financial ratios the Financial Ability is still in the near-able valuation.
Ilham Maulana Saud, Eka Asterina, Gisti Fairuz Trisha
Research aims : To analyze the effect of local taxes, regional retribution, special allocation fund, and area size on the allocation of capital expenditure with economic growth as a moderating variable in the regency/city Governments in Indonesia from 2016 to 2017. Design/Methodology/Approach : This study used secondary data obtained through the website of the Ministry of Home Affairs, Ministry of Finance, and Audit Board of the Republic of Indonesia. Based on the purposive sampling method, a sample of 565 regencies/cities in Indonesia was obtained. The hypothesis testing in this study used Moderated Regression Analysis. Research findings : Based on the results of the study, it could be concluded that partially the local tax variables, special allocation fund, and area had a positive and significant effect on capital expenditure allocation. In contrast, regional retribution variables did not affect capital expenditure allocation, and economic growth could moderate the effect of local tax on capital expenditure allocation, but unable to moderate the effect of regional regional on capital expenditure allocations. Theoretical contribution/Originality : This research proved the theory of fiscal federalism in the relationship to fiscal decentralization, such as local taxes, economic conditions, public services, and public welfare. Moreover, this study enriched the literature on the application of the theory of stewardship in government agencies. Practitioner/Policy implication : Regional governments in regencies/cities in Indonesia are expected to explore the potential of their regions better so that they can improve the steward function to the community. Research limitation/Implication : The research period was relatively short; due to the availability of data only from 2016 to 2017, many research data were outliers. Future research is expected to renew the observation period and change the intervening model, as well as add other variables related to capital expenditure, such as General Allocation Funds (DAU), Revenue Sharing Funds (DBH), population numbers, Budget Surplus (SILPA) and others.
This research aimed to examine the effect of capital expenditure on performance growth of local finance with Local-owned Source Revenue as intervening variable. While, performance growth of local finance was measured by local independence, local mobilization, fiscal decentralization grade, local finance dependance, local effectiveness and its growth ratio of Local-owned Source Revenue. The population was 29 districts and 9 cities in East Java. Moreover, the research was quantitative. Furthermore, the instrument used sensus. Additionally, the data were secondary which taken from Budget Realization Report of Local Budget during 2014-2018. In addition, the data analysis technique used Partial Least Square with significant rate of 5% and using WarpPls 6.0. The research result concluded capital expenditure had positive effect on Local-owned Source Revenue. Likewise, Local-owned Source Revenue had positive effect on performance growth of local finance. On the other, capital expenditure had negative effect on performance growth of local finance.Keywords: capital expenditure, local-owned source revenue, finance performance, budget realization report
Abstract Fiscal decentralization aims to improve regional finance independency and reduce the fiscal dependency of central goverment. However, in practice, there are still many areas that rely on the assistance central finance for their regional development. The purpose of this study was to determine the level of development of local independence and financial ability as well as effects on economic growth in regency and city in the Sumatera selatan Province year 2008-2018.this research takes place in regency and city in the sumatera selatan province. While the data used in this research is financial data and economic growth 2008-2018 in the sumatera selatan province.Methods of data analysis in this study there are two kinds, the first is the ratio of local independence and the ratio of local financial ability. Secondly, to investigate the influence of independent variables on the dependent variable used multiple linear regression analysis tool. According to analysis result have been obtained as follows. The ratio of local financial independence of regions indicated by the ratio of the average rate so low, still be between 0%-25%. According the ratio of local financial ability of regions averages between 0%-10% which is low. Local self-reliance has positive and significant on economic growth. Regional financial capability have positive but not significant effect on economic growth in regency and city in the sumatera selatan province.Key word: local goverment, local finance, local independence
The regional autonomy system provides an opportunity for regions in the territory of Indonesia to utilize their sources of income independently so that the implementation of development in the regions does not only rely on finance from the central government. In this study, we are of the opinion that regions that are able to optimize their local own revenue will have an impact on increasing local financial independence. Local financial independence is the ability of a region to finance development in its area. Our other opinion assumes that the relationship between localown revenue and the local financial independence can be strengthened by the implementation of decentralization. With good decentralization, local governments are more transparent in providing all information to the public, can increase accountability because public services are getting closer, local governments can take strategic decisions, improve fiscal management, improve economic growth and market security. The new contribution of this study is related to the literature of the merging of the relationship between local own revenue, decentralization, and local financial independence that was built through Moderated Regression Analysis (MRA) evidence in one of the regions in Indonesia, namely Ciamis. The results of the study show that regional local own revenues influence local financial independence. Meanwhile, decentralization which is proxied using local government expenditures is able to strengthen the relationship of local own revenues to local financial independence. So it can be concluded that the effective implementation of decentralization is able to encourage an increase in regional income that comes from its own sources to realize financial independence in the region. Keywords—Decentralization, Local Financial Independent, Local Own Revenue. Abstrak Sistem otonomi daerah memberikan kesempatan kepada daerah-daerah di wilayah Indonesia untuk memanfaatkan sumber-sumber pendapatannya secara mandiri agar pelaksanaan pembangunan di daerah tidak hanya mengandalkan keuangan yang berasal dari pemerintah pusat. Dalam studi ini, kami berpendapat bahwa daerah yang mampu mengoptimalkan pendapatan asli daerahnya akan berdampak terhadap meningkatnya kemandirian keuangan daerah. Kemandirian keuangan daerah adalah kemampuan suatu daerah dalam membiayai pembangunan di daerahnya. Pendapat kami lainnya menganggap bahwa hubungan pendapatan asli daerah dengan kemandirian keuangan daerah dapat diperkuat oleh pelaksanaan desentralisasi yang baik. Dengan desentralisasi yang baik maka pemerintah daerah lebih transparan dalam memberikan semua informasi kepada publik, dapat meningkatkan akuntabilitas karena pelayanan publik menjadi lebih dekat, pemerintah daerah dapat mengambil keputusan yang strategis, meningkatkan manajemen fiscal, meningkatkan pertumbuhan ekonomi dan keamanan pasar. Kontribusi baru dari studi ini adalah menyangkut literature penggabungan hubungan antara pendapatan asli daerah, desentralisasi, dan kemandirian keuangan daerah yang dibangun melalui Moderated Regression Analysis (MRA) bukti pada salah satu daerah di Indonesia, yaitu Ciamis. Hasil studi menunjukan bahwa pendapatan asli daerah berpengaruh terhadap kemandirian keuangan daerah. Sementara itu desentralisasi yang diproksi menggunakan pengeluaran pemerintah daerah mampu memperkuat hubungan pendapatanasli daerah terhadap kemandirian keuangan daerah. Jadi dapat disimpulkan bahwa pelaksaksanaan desentralisasi yang efektif mampu mendorong peningkatan pendapatan daerah yang berasal dari sumber-sumbernya sendiri untuk mewujudkan kemandirian keuangan di daerah. Kata kunci—Desentralisasi, Kemandirian Keuangan Daerah, Pendapatan Asli Daerah.
Objective – Changes in financial authority as a result of decentralization are expected to make provinces in Indonesia become more flexible in approving their finances. However, it goes beyond central government transfers which make local governments more consumptive, which impacts on the phenomenon of the effect of flypaper. This study aims to identify the influence of the government’s fiscal on regional expenditure and identify the effect of flypaper on the regional expenditure in Kalimantan. Methodology/Technique – The research uses panel data from 56 regencies and cities on Kalimantan Island. Pooled least square method is used. Findings – The results show that intergovernmental fiscal revenue has a significant relationship with expenditure. Further, the flypaper effect occurs in regional expenditure which means that districts and cities in Kalimantan are still dependent on the central government to finance regional expenditures. They are not able to maximize their respective regional income. Novelty – These results indicate that the existence of local revenue derived from taxes has not been able to be optimally absorbed. Thus, dependence on intergovernmental transfers is very high. In addition, the flypaper effect also indicated that the intervention of the central government came into regional development planning programs. Type of Paper: Empirical Keywords: Flypaper Effect; Intergovernmental Transfer; Fiscal; Grants. Reference to this paper should be made as follows: Yacoub, Y; Lestari, N. 2019. Flypaper Effect in Indonesia: The Case of Kalimantan, J. Fin. Bank. Review, 4 (4): 116 – 121 https://doi.org/10.35609/jfbr.2019.4.4(1) JEL Classification: B22, D02, H02, H21, H3.
This study aims to analyze and find out the Financial Performance of BPKAD Ambon City during the period 2007-2018 and to determine the extent of the Regional Government's Financial Performance through the Level of Effectiveness, Dependency, Fiscal Decentralization Degree, Level of Independence of Ambon City Regional Government in implementing Regional Autonomy. This research was conducted at the Ambon City Regional Financial and Asset Management Agency using Secondary Data, the Ambon City Government's Financial Realization Report published in 2007-2018. The analysis technique used is Path Analysis which is a development technique of Multiple Linear Regression. The results showed that the effectiveness ratio of PAD realization achieved by BPKAD was effective and very good, the overall dependency ratio was still very high for the central government, the degree of fiscal decentralization was still very poor and the ratio of independence was very low, this showed that the role of the Ambon City Government in the financing process Regional Finance is still the mainstay of the Central Government, from this it shows that in running the decentralized system the Ambon City Government has not been fully able to use PAD as a major factor in regional financing. Keywords: Effectiveness Ratio, Dependency Ratio, Degree of Fiscal Decentralization, Ratio of Independence of Regional Financial Performance as well as the success of Regional Autonomy.
Fiscal decentralization is a policy made by the government to reduce fiscal dependence on the central government and create financial independence in the region. The independence of regional finance itself can be reflected through the high percentage of PAD revenue to total regional revenues. Where the existence of regional financial independence is expected to help implement regional development that can affect economic growth in the region. The purpose of this study was to determine the relationship of the level of regional financial independence to economic growth of districts/cities in East Nusa Tenggara Province in 2012-2017. The results of study uses secondary data analysis tools to approach the data panel Fixed Effect Model (FEM). The results of this study indicate that the local revenue had significant positive effect on economic growth, equalization funds had no significant positive effect on economic growth.
The aim research (1) to know local financial performance with ratio of fiscal decentralization degree, local financial independent, effectiveness of PAD, local finance efficiencey and growth PAD regencies/municipalities in South Borneo province 2013-2017, (2) to know business sector which contributed in PDRB. Technical analysis data is descriptif analysis. The result research showed : by average fiscal decentralization degree ratio 9 regencies still very less and 4 regencies/cities less, 7 regencies low, average local financial independence 4 regencies still very low, 7 regencies low and 2 municipalities enough independence, average effectivene PAD ratio almost all of regencies/municipalities very effective except Banjarmasin municipality are effective, average local financial efficiency ratio 9 regencies/municipalities less effecient and 2 regencies enough efficient, while Banjarbaru municipalities inefficient, growth PAD ratio is positive. Keywords: fiscal decentralization degree ratio, local financial independence ratio, effectiveness of PAD ratio, local financial efficiency ratio, PAD growth ratio.
Bintoro Ariyanto, Abdul Aziz Ahmad, Suharno Suharno, Poppy Arsil
The implementation of fiscal decentralization in Indonesia has been running for 18 years, marked by the increase in the burden on local governments in carrying out it, and the fact that there are still many local government budgets used for personal expenditure. Nationally, there are still 151 regencies/municipalities out of 416 regencies/municipalities in Indonesia, which have more than 50% of the total regional revenue and expenditure budget. Many local governments rely on transfers of funds from the central government in carrying out the role of fiscal decentralization. The dependence of regional government is reflected in the size of the balancing budget used to finance fiscal decentralization, due to the limited revenue from original local government revenue. This paper aims to see do regencies/municipalities finance fiscal decentralization, what is the local revenue for each region and its relation to economic growth, and what is the employee expenditure allocated to each regional revenue and expenditure budget and its relationship with economic growth. This paper uses cross-tabulation analysis with variables of original local government revenue, the proportion of employee expenditure on regional revenue and expenditure budget, and economic growth in 35 regencies/municipalities in the Central Java region. Local income consists of local revenue, balanced budget, and other legitimate income. Regencies/municipalities consist of local taxes, retributions, the income of regional government corporate and management of separated regional government wealth, and other original local government revenue, while the balanced budget is in the form of tax share, no tax share, general allocation fund, and special allocation fund. Research in Central Java Province because it is a Province with the number of regencies/municipalities the second largest after East Java in Indonesia. The results of this study are that in the province of Central Java, there are still 30 regencies/municipalities (85,7%) whose balance funds exceed 50% of their APBD funds, in other words having very low PAD, and employee expenditure is still high. Transfer of funds from the central government to the regions has also not played a major role in driving economic growth. There are strong indications of the inability of local governments to carry out fiscal decentralization so that improvements are needed in the formulation of their policies. One way to increase local government original income is to diversify local taxes, but by paying attention to the situation and conditions of the region so that it does not harm the economy in general. It could also be by developing productive regional businesses while still prioritizing public services. Besides, the government can also carry out efficiency in running its government, for example by training employees and not increasing the number of employees over the next few years. Keywords: 1 Fiscal Decentralization · 2 Economic Growth · 3 Original Local Government Revenue · 4 Personal Expenditure · 5 Regional Revenue · 6 Expenditure Budget
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