Abstract
This study aims to 1) To analyze the determinants that will influence the budget deficit in Tebo district budget. 2) To analyze whether there is a correlation between the budget deficit with Tebo regency economic development. 3) To analyze whether there is a correlation between the financial performance of the budget deficit with Tebo regency. The method used in this study is a secondary data analysis methods. Based on the results of testing the model regression shows the value of the F-count is high at 12 130. With an alpha of 0.05 df1 = 3, DF2 = 4 obtained F-table at 6:59. so the F-count> F-table. this indicates that the independent variables are jointly significant effect on the dependent variable, so that personnel expenditure, capital expenditure and spending on goods and services during the period 2004-2011 are jointly significant effect on the budget deficit in Tebo regency. Each there is an increase of 1 billion budget deficit, it will cause a reduction in personnel expenses amounted to 4.52 billion Tebo regency. Any increased capital expenditure budget of 1 billion budget deficit will increase by 5.01 billion. Any increased budget allocation of goods and services amounted to 1 billion, the budget deficit will increase by 8.17 billion. the greatest influence on the budget deficit from the budget allocation of goods and services. The results of the analysis of the budget deficit relationship with economic development in Tebo regency during 2006-2010 showed that the budget deficit by using a simple Pearson correlation test has a relationship of -0.07986. These results illustrate that the budget deficit has a negative relationship with economic development. The results of the analysis of the relationship with the budget deficit in the region's financial performance during the period 2006-2010 Tebo regency showed that the budget deficit with the financial performance using tools Pearson correlation test has a relationship of -0.04703. The results illustrate that the budget deficit has a negative relationship with financial performance. Keywords: budget deficit, budget allocation, capital expenditure budget
Highlights
2) To analyze whether there is a correlation between the budget deficit with Tebo regency economic development
With an alpha of 0.05 df1 = 3, DF2 = 4 obtained F-table at 6:59. so the F-count> F-table. this indicates that the independent variables are jointly significant effect on the dependent variable, so that personnel expenditure, capital expenditure and spending on goods and services during the period 2004-2011 are jointly significant effect on the budget deficit in Tebo regency
Each there is an increase of 1 billion budget deficit, it will cause a reduction in personnel expenses amounted to 4.52 billion Tebo regency
Summary
Kebijakan desentralisasi fiskal memberi wewenang kepada pemerintah daerah untuk mengatur sumber penerimaan dan pengeluaran daerah. Sedangkan pada Pasal 2 Ayat (3) menjelaskan bahwa Pemerintah Daerah berhak menjalankan otonomi seluas-luasnya, kecuali urusan pemerintahan yang menjadi urusan Pemerintah, dengan tujuan meningkatkan kesejahteraan masyarakat, pelayanan umum, dan daya saing daerah. Berbagai kebijakan yang diambil oleh pemerintah maupun pemerintah daerah sendiri sebagai implementasi dari kebijakan otonomi daerah dan desentralisasi fiskal, tentu saja hal ini akan berpengaruh terhadap kebijakan fiskal berupa anggaran pendapatan dan belanja melalui instrumen APBD. Namun dalam pengambilan kebijakan fiskalnya pemerintah daerah dipengaruhi oleh kondisi dimana pada saat ini APBD bukan hanya menyangkut keputusan ekonomi tapi juga menyangkut keputusan politik. Namun pada prakteknya hak budget tersebut sering digunakan untuk kepentingan politik praktis dengan mengatas namakan aspirasi masyarakat yang diwakilinya sehingga hal ini akan menambah beban anggaran belanja. APBD, Defisit Anggaran dalam APBD dan PDRB Kabupaten Tebo Selama Periode 2006-2010 (Rp 000.000,-)
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