Abstract
This study aims to describe the efficiency and effectiveness of capital expenditure in the Province of South Sulawesi. To study this problem, ex post facto research is used. The data type uses secondary data for 2009-2013 time brackets. Data collection techniques using study documentation. Based on the results of the study found that the amount of indirect expenditure still dominates the regional expenditure allocation. While indirect spending is consumptive, while direct expenditure tends to be both short-term and long-term investment. Based on the results of the analysis during 2009-2013 which uses the consumption approach rather than the production approach. But this approach produces growth, but it is short-term and volatile. Overall, based on the profile of expenditure allocation, it can be said that the implementation has not been carried out efficiently and effectively. In the future, it is expected that the Regional Government of South Sulawesi Province can increase the allocation of direct expenditure so that there is a balance with indirect spending, so that conditions in the long run are very beneficial because it increases the overall welfare of the community quickly and sustainably.
Highlights
Capital expenditure is the costs incurred for the purchase of capital goods used in carrying out government activities, including the purchase of land, the purchase of machinery and equipment, construction of buildings, roads, installations, networks and other fixed assets (Khan, 2019)
Capital expenditures undertaken by local governments will affect regional economic growth
The results of the analysis carried out, it can be concluded that the profile of regional expenditure allocation from the South Sulawesi government for 5 years namely 2009-2013, namely: 1) Aspect of the target and the realization is quite good, the achievements, the achievements achieved an average of 91.73%, meaning that the realization Local government expenditure ≤ a specified budget
Summary
Capital expenditure is the costs incurred for the purchase of capital goods used in carrying out government activities, including the purchase of land, the purchase of machinery and equipment, construction of buildings, roads, installations, networks and other fixed assets (Khan, 2019). Based on PP No 71 of 2010 concerning Government Accounting Standards for capital expenditures including capital expenditures for the acquisition of land, buildings and buildings, equipment and intangible assets. It is explained in the Government Regulation that what is meant by fixed assets are tangible assets that have a useful life of more than 12 months to be used in government activities or utilized by the general public It is explained in the Government Regulation that what is meant by fixed assets are tangible assets that have a useful life of more than 12 months to be used in government activities or utilized by the general public (Isma et al, 2017; Niswaty et al, 2016; S. Saggaf et al, 2014; Salam & Rosdiana, 2015)
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