Rismi A. Dukomalamo Dukomalamo, Asrudin Hormati, Irfan Zam Zam
Abstract:This research was conducted in local governments in North Maluku province. The objective of this study is to examine the impact of independent variables, specifically financial performance measured by the degree of fiscal decentralization, regional financial dependence, SiLPA financing level, and regional financial efficiency, on the dependent variable, which is capital expenditure. This study used the technique of multiple linear regression. The findings of this study suggest that the degree of fiscal decentralization, regional financial dependence, level of SiLPA financing, and regional financial efficiency all have a simultaneous and significant impact on the allocation of capital expenditure. Specifically, the degree of fiscal decentralization and regional financial efficiency have a positive and significant effect on capital expenditure allocation, while regional financial dependence and the level of SiLPA financing do not have any effect on capital expenditure allocation. Keywords: regional financial performance, capital expenditure Abstrak:Penelitian ini dilakukan di pemerintah daerah di provinsi Maluku Utara. Tujuan dari penelitian ini adalah untuk menguji pengaruh variabel independen, khususnya kinerja keuangan yang diukur dengan derajat desentralisasi fiskal, ketergantungan keuangan daerah, tingkat pembiayaan SiLPA, dan efisiensi keuangan daerah, terhadap variabel dependen, yaitu belanja modal. Penelitian ini menggunakan teknik regresi linier berganda. Temuan dari penelitian ini menunjukkan bahwa derajat desentralisasi fiskal, ketergantungan keuangan daerah, tingkat pembiayaan SiLPA, dan efisiensi keuangan daerah secara simultan dan signifikan berpengaruh terhadap pengalokasian belanja modal. Secara spesifik, derajat desentralisasi fiskal dan efisiensi keuangan daerah berpengaruh positif dan signifikan terhadap alokasi belanja modal, sedangkan ketergantungan keuangan daerah dan tingkat pembiayaan SiLPA tidak berpengaruh terhadap alokasi belanja modal. Kata kunci : Kinerja Keuangan Daerah, Belanja modal.
Teguh Priyono, Abdul Aziz Ahmad, Lilis Siti Badriah
Fiscal decentralization is an implementation of regional autonomy, where fiscal decentralization provides space for regional governments to develop the regional economy, including alleviating poverty by utilizing regional financial tools. The aim of this research is to analyze the influence of local revenue, balancing funds and financing funds on poverty. This research uses secondary data with time series data for the period 2007-2022. This research uses multiple regression analysis techniques (Ordinary Least Square). Based on the results of the analysis, it shows that local original income and balancing funds have a negative and significant effect on poverty. Meanwhile, financing funds have no effect on poverty in Purbalingga Regency.
The study aims to determine the magnitude of the potential for regional income and independence arek region in East Java Province in 2017 – 2021, by calculating the Location Quotient analysis, the degree of fiscal decentralization, and the regional fiscal capacity index. The results of the LQ calculation show that Batu City has the highest LQ in other service sectors. Analysis of the highest degree of fiscal decentralization and regional fiscal capacity index is owned by Surabaya City. The research results recommend that local governments need to optimize their economic potential as a source of tax revenue, increase local own-source revenue (PAD) so that they’re not dependent on transfers from central government, and increase regional capabilities by expanding a new tax base to finance government spending.
Muhammad Arief Pramusty, Nur Fadhilah Ahmad Hasibuan
This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.
<p>In the future, the urban area will be the area that gets more complex, covered by a variety of social, economic and environment arising from population growth in the region and in line with the dynamics of globalization, democratization and decentralization. The purposes of this study is to describe and analyze the dynamics of land use and growth in the area for 1 (one) a decade in Bandar Lampung.</p><p> This research is a descriptive study using documentation for secondary data obtained from the BPS at two (2) different time points (t0 and t1). The analysis model used to assess the focus of research using quantitative analysis <em>Location Quotient</em> (LQ) and <em>Shift-Share Analysis</em> (SSA).</p><p> The results showed that: (1) During a decade in Bandar Lampung has occurred the utilization land for industrial use; settlements and services were increasingly widespread. While the use of land that is not cultivated; swamps and forests tend to be diminishing at a rate; patterns and impact varied in each parts of the city; (2) For almost a decade of economic growth in Bandar Lampung supported by sectors of the economy outside agriculture and mining and quarrying. While in the long term competitiveness of economic growth in the city was supported by the agricultural sector; Non-oil processing industry; and finance, leasing and services company. And the third (3) factors of economic growth, population growth and government policy in the form of spatial planning as well as the entry into force of the market mechanism was a trigger factor that reflected changes in land use in urban areas.</p><p> The suggestions and recommendations as well as follow up on the policy implications that can be done in Bandar Lampung, including : changing the necessary incentives and dis-incentives policy in controlling land utilization, giving the opportunity cost that owned land resources, both economic and non -economic. Additionally, in efforts to achieve sustainable urban development, expansion of public access required in determining the allocation of land use and the provision of public space is increasingly widespread and qualified as a form of services provided by the municipality to citizens.</p>
Open access
Economic Growth and Fiscal Policies
Agriculture and Agroindustry Studies
Community-based Tourism Development and Sustainability
To be able to maintain the continuity of organizational life, needed by various important information is which is good for consideration in taking a decision. A lot of information, one of them is accounting information. The Relationship between accounting information with the performance managerial happened by decentralization, manager given the right to take the decision by supervisor and implementation, Based on background of above, hence this research take the problems that is how influence decentralize to information of system accounting management (broad scope, timeliness, aggregation, integration) with the performance managerial at manufacturing business in area of industry of port Semarang. Result of the research show that information which is consisted in characteristic of information system of accounting management and decentralization can be exploited by manager for the planning of, controlling, and making decision improved their ability comprehend the environmental situation in fact and identified relevant activities. There were authority delegation in decentralize system made manager needed information broad scope including (external and internal factors, non economic, non finance information, events in come period. The timeliness information made manager responded every problem and anticipated environmental uncertainty quickly so managerial performance can improved. Aggregation information made manager responded every problems in their responsibility unit. Integration information made manager evaluated managerial performance. Key words: Management Accounting Information System (Broadscope, timeliness, aggregation, integration), decentralization, managerial performance.