Anggaran Pendapatan Dan Belanja Research Articles

Analysis of Village Revenue and Expenditure Budget Management

The era of globalization, development phenomena are described in increasingly complex problems. The management of Village Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Desa/ABDes) in Jurang Jero Village, Gading District, Probolinggo Regency has been implemented in accordance with the budget management mechanism, from the preparation stage, assessment stage, alternative activity planning stage (planning), action plan formulation stage, activity implementation stage (implementation), Evaluation stage and termination stage. And there are also factors that hamper Village APBDes Management in the Village, namely the difficulty of unifying Perceptions Regarding Budget Use, Reporting Systems and Disbursement Mechanisms which are influenced by the quality of Human Resources. APBDes Management Efforts are to Unify Perceptions Regarding Budget Use, Reporting Systems and Disbursement Mechanisms. In this way, the inhibiting factors in APBDes Management in Jurang Jero Village, Gading District, Probolinggo Regency, have been resolved. The type of research used in this research is qualitative descriptive research. Data collection techniques using interview techniques and interview guides were used only in the form of an outline of the problem. Assessment of alternative activity planning stages (planning), action plan formulation stage (formulation action plan), implementation stage, evaluation stage, and termination stage. The inhibiting factor in managing the Village Budget and Expenditures in Jurang Jero Village, Gading District, Probolinggo Regency is the difficulty of unifying perceptions regarding the use of budgets and reporting systems, as well as disbursement mechanisms.

Analysis of The Causality Between Regional Capital Expenditure and Local Own-Source Revenue in Maluku Province

<span lang="EN-US">Government initiatives to improve public services are critically necessary by taking into account the region’s entire potential. The regional government employs infrastructure development for public services by allocating funds in the form Regional Government Budget (Anggaran Pendapatan dan Belanja Daerah (APBD)) from the regional capital expenditure budgets. The infrastructure development allows the regional government to collect levies and taxes on to boost the Local Own-Source Revenue (Pendapatan Asli Daerah (PAD)). This study aims to investigate the causality between regional capital expenditure and Local Own-Source Revenue in 11 regencies / cities in Maluku province for a 10-year period (2011-2020). A quantitative method using a Granger causality approach was employed. The data was collected using a purposive sampling method from the Statistics Indonesia of Maluku Province. The results show that there is a unidirectional relationship between the Local Own-Source Revenue and regional capital expenditure. However, there is no causality between the regional capital expenditure and Local Own-Source Revenue. The ability of regional government to optimize regional sources of income through the availability of economic potential reduces the regional governments’ financial dependency on the national government.</span>

Efektivitas Peran Bappeda Dalam Perencanaan Pendapatan Asli Daerah (PAD) Di Kabupaten Aceh Barat Daya

Increasing PAD (Pendapatan Asli Daerah) or local original income will have a good influence on increasing regional development and development. The better the contribution of PAD to the APBD (Anggaran Pendapatan dan Belanja Daerah), the less the government's fiscal dependence will be. This research was conducted to find out how effective the role of Bappeda is in planning local revenue in Southwest Aceh Regency. The type of research used is qualitative research with descriptive analysis method, which is research that refers to the preparation of theories formed by collecting data, compiling data, and analysing data. The data used in this study were sourced from primary and secondary data, which were obtained through observation and interviews. The results of the study concluded that in general the role of the Regional Development Planning Agency of Southwest Aceh Regency in Planning for Regional Original Revenue (PAD) is included in the criteria very effective, this can be seen from the average value of the effectiveness level of regional original revenue revenue of Southwest Aceh Regency during 2019 to 2022 which is 107.51%.

ANALYSIS OF FINANCIAL PERFORMANCE MEASUREMENT OF THE SOUTH SULAWESI PROVINCIAL GOVERNMENT BASED ON THE VALUE FOR MONEY PRINCIPLE

Measuring the public sector performance is an important matter to be implemented to assess the success of local financial management and promote public accountability. This research was conducted to review the Province of South Sulawesi's financial performance, which is the research object for 2017 to 2021. The method applied in this study is a quantitative approach using a mathematical ratio, namely value for money (VFM), or the 3E concept, namely economic, efficiency, and effectiveness. Meanwhile, this research utilizes secondary data from the local government budget (Anggaran Pendapatan dan Belanja Daerah/APBD) data published by the Directorate General of Fiscal Balance, Ministry of Finance. The study results show that the Provincial Government of South Sulawesi's financial performance still needs to be more economical and efficient. However, it has effectively managed its local government budget.

Analisis Pengaruh PAD, DAU, DAK, DBH, dan PDRB terhadap Belanja Modal pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah

Regional expenditure carried out by the Regional Government is still of low quality, only 30 percent of the APBD (Anggaran Pendapatan dan Belanja Daerah) has a direct impact on the public. Regional expenditure is used more for operational expenditure which is generally less productive, while capital expenditure is the least compared to other expenditure, even though their use can be felt directly by the public. The realization of capital expenditure in Central Java Province is still below 30 percent, it has not yet reached the target according to the direction of the Ministry of Home Affairs. The purpose of this study is to analyze the effect of PAD (Pendapatan Asli Daerah), DAU (Dana Alokasi Umum), DAK (Dana Alokasi Khusus), DBH (Dana Bagi Hasil), and PDRB (Produk Domestik Regional Bruto) on capital expenditure. The data analysis technique in this study uses panel data regression analysis. The results of this study indicate that: 1) PAD and DBH have a positive effect but not significant on capital expenditure, 2) DAU and DAK have a positive and significant effect on capital expenditure, and 3) PDRB has a negative and significant effect on capital expenditure. The implication of this research is that Regional Government must optimize the extraction of resources that contribute to PAD and DBH. The Regional Government further increase the DAU and DAK budgets allocated to the capital expenditure budget to improve public service. Regional Government can minimize unnecessary routine expenditure, more allocated to capital expenditure in order to improve people’s welfare and encourage economic development and community self-sufficiency in a sustainable manner.

Perspectives of Online News Media on Extreme Poverty and Regional Budget Policy Response

A report of residents living in extreme poverty level in Banyumas Regency required local government’s response through Extreme Poverty Reduction Program. Such poverty alleviation program consequently necessitated swift provision from the regional budget (Anggaran Pendapatan dan Belanja Daerah/APBD). On the other hand, no budget had been allocated for the program during the budget year and the APBD was limited. The purpose of this study is to examine the responses of regional budget policy to the extreme poverty issue based on online news articles related to the subject. The study was conducted using content analysis methods and systematic literature reviews. The results show that the Banyumas government's response in addressing extreme poverty issue is relatively satisfactory. The local government responded with a regional budget policy by funding the program through Unexpected Expenditure (Belanja Tidak Terduga/BTT) budget item. Part of APBD, BTT was allocated as non-cash extreme poverty alleviation expenditure, while cash social assistance was to be sought to from the provincial and central government. Local governments do not have adequate budgetary capacity to independently finance extreme poverty alleviation programs and therefore require major support from the central and/or provincial government. A synergy between local, provincial and central governments is thus needed to better manage regional extreme poverty alleviation initiatives.

The miracle of anti-corruption efforts and regional fiscal independence in plugging budget leakage: evidence from western and eastern Indonesia

The leakage of the Anggaran Pendapatan dan Belanja Daerah (APBD: Regional Revenue and Expenditure Budget) has been officially reported by the Corruption Eradication Commission of the Republic of Indonesia to have reached 40 per cent. The purpose of this study is to examine the effectiveness of measures to eradicate corruption and the ways that fiscal independence can stop the leakage of local governments budget in western (WI) and eastern (EI) Indonesia. This study uses the System GMM dynamic panel method and stochastic frontier analysis (SFA). The result finds that effort to eradicate corruption, such as reporting gratification can reduce budget leakage in WI and EI. The result also discovers that the public complaint has the effect of reducing budget leakage in EI, while it continues to grow in WI. Increase the status of the Audit Board (BPK's opinion) can increase budget leakage in WI and EI. Ratio of locally-generated revenue (RLGR) and ratio of transfer (RT) as fiscal independence proxies are defined as triggers for corruption in terms of budget leakage. The budget leakage is bigger in EI than WI, despite the fact that the increase in the leakage ratio the year before caused the leakage in the years that followed. Transparency efforts must continue to be encouraged for the realisation of a clean government.

Transparency and Accountability of Village Fund Management: A Case Study in Maitara Tengah Village City Of Tidore Islands

This study aims to explore whether the management of village funds in Desa Maitara Tengah, Tidore Islands City has been carried out in transparent and accountable manner or not. This was motivated by a decrease in the Village Revenue and Expenditure Budget (Indonesian: Anggaran Pendapatan dan Belanja Desa/APBDesa) in 2020, which may have been due to non-transparent and accountable management. For this reason, a total of 70 questionnaires were distributed to villagers, who were at least 17 years old. By using the descriptive analysis method, the results show that the management of village funds has been carried out transparently andaccountability, both in the planning, implementation, administration, reporting, and accountability processes. Thus, the decline in village budget and expenditure in 2020 was not caused by non-transparent and accountable managers, but by other factors that were not discussed in this study.

AKUNTABILITAS PENGELOLAAN DANA DESA

The research aims to analyze the accountability of the palnning, implementation and responsibility of Rompu-Rompu village fund management in North Poleang district of Bombana regency from 2015 until 2016. The samples were 3 (three) Rompu-Rompu village administrators and the head of North Poleang district that were connsidered to represent the study of the village fund management. The analysis method was quantitative with descriptive qualitative approach which studying through data analysis and all kind of informations derived from the samples which were rational and empirical. The result showed that village administration accountability in the Rompu-Rompu village fund management has been in line with the ministry of home affair regulation number 113 year 2014. Started from the mechanism/procedure on planning, arrangement, presentation, as well as the distribution of APBDesa (Anggaran Pendapatan dan Belanja Desa) and activities implementation from 2015 until 2016 were already based on art and law regulation. The physical from of had shown the accountable and transparent implementation. However, there’s still a need to improve the administration accountability for the betterment of accountability principle application.

PENGARUH ZAKAT INFAK SEDEKAH (ZIS) TERHADAP PENGANGGURAN DI INDONESIA: METODE AUTOREGRESSIVE DISTRIBUTED LAG (ARDL)

This study aims to determine the effect of Zakah Infaq Shadaqah (ZIS) funds channeled by the National Amil Zakat Agency/Badan Amil Zakat Nasional (BAZNAS) on unemployment in Indonesia during 2002-2017. The study was conducted using a quantitative approach. The control variables used for this research are Gross Domestic Product (GDP), education level, investment, and government subsidies. The analysis technique used is Autoregressive Ditributed Lags (ARDL). The data in this study were obtained from the Central Statistics Agency page, BAZNAS, and Indonesian State Budget (Anggaran Pendapatan dan Belanja Negara). The research results partially in short term shows that ZIS has a positive and significant effect on unemployment. While partially long-term research results, ZIS has a negative and significant effect on unemployment. Simultaneously, the variable ZIS, GDP, education level, investment, and government subsidies have significant effects in the short and long term on unemployment in Indonesia in 2002-2017.Keywords: Zakat, Infaq, Shadaqah, Unemployment, Gross Domestic Product, Education Level, Investment, Subsidies, BAZNAS

FUNGSI HUKUM DALAM PERUMUSAN ANGGARAN PENDAPATAN DAN BELANJA DESA MELALUI BADAN PERMUSYAWARATAN DESA

Village Consultative Agency (BPD - Badan Permusyawarat Desa) in implementing its function as a bridge connecting the village head with the village community must also carry out its main function as the representative. The problem arises is how does the legal order set issue of the Village Consultative Agency (BPD) on the perspective of the formulation of Village Revenues and Expenditures Budget (APBDes - Anggaran Pendapatan dan Belanja Desa) based on the legal basis of Government Regulation No. 72 of 2005 concerning the village. The next problem arises is what are the obstacles faced by the Village Consultative Agency (BPD) in carrying out its duties to prepare the Village Revenues and Expenditures Budget (APBDes). The process of formulating the Village Regulation has been carried out through the correct stages and in accordance with Law Number 6 of 2014 Jo Government Regulation Number 43 of 2014 concerning Jo Village Domestic Ministerial Regulation Number 111 of 2016 concerning Technical Guidelines for Regulations in the Village, namely through initiation, socio-political and juridical stages.

PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all government region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues.

ANALISIS PERENCANAAN DAN PENGANGGARAN UNTUK ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA BADAN KEUANGAN KABUPATEN KEPULAUAN SANGIHE TAHUN ANGGARAN 2015

Planning and budgeting is a part which cannot be seperated from the proccess of government financial management. Need for integrity against a schedule of planning and budgeting Anggaran Pendapatan dan Belanja Daerah (APBD), linkages planning document that one against the other, as well as effective and efficient local government solutions to constrains in the planning and budgeting of the previous fiscal year APBD to be implemented in the next fiscal year. Badan Keuangan Kabupaten Kepulauan Sangihe is a functional government part that has the task of carrying out the affairs of local governance best on the principle of autonomy and helper task in the areas of income, asset and financial management areas, so that the operations of the system of government financial arrangements in particular regions can be run well. The purpose of this research was to determine whether the proccess of planning and budgeting for Anggaran Pendapatan dan Belanja Daerah (APBD) on Badan Keuangan Kabupaten Sangihe fiscal year 2015 is in compliance with Permendagri Nomor 13 Tahun 2006.This research uses descriptive research method. The research results showed of 14 steps, 1 of which shows the time and discrepancy functions according to Permendagri Nomor 13 Tahun 2006. Keywords : Planning, Budgeting, Regional Expenditure

Peran Sukuk Negara dalam Pembiayaan Infrastruktur

Sukuk are securities issued under sharia principles, as evidence of the participation in the State Sharia Securities/Surat Berharga Syariah Negara (SBSN) assets, either in rupiah or foreign currency. Sukuk is a proportional representation of ownership of an asset for a certain period of time with risksand returns associated with cash flow through underlying asset in the hand of investors. This paper describes the overview of the role of sukuk in infrastructure financing in Indonesia. Sukuk has played a significant role for infrastructure development in Indonesia. Indonesia’s infrastructure budget allocation gradually increased. A number of projects listed in the Anggaran Pendapatan dan Belanja Negara (APBN) are selected specially financed by sukuk. Since the issuance of project financing sukuk has doubled until this year. This is an important concern for the government that sukuk turned out to be an important financial instrument in Indonesia’s infrastructure development.

IMPLEMENTASI UNDANG UNDANG NOMOR 6 TAHUN 2014 (Studi Tentang Pengelolaan Alokasi Dana Desa Dalam Menunjang Pembangunan Pedesaan di Desa Sekaran Kecamatan Jatirogo Kabupaten Tuban )

IMPLEMENTATION OF LAW NUMBER 6 YEAR 2014(Study on the Management of Villages Fund Allocation in Supporting Rural Development in the Village Sekaran Jatirogo District Tuban Regency). One of the government's concern for the development of rural areas are by agreeing development budget that set out in Anggaran Pendapatan dan Belanja Daerah (APBD) called Alokasi Dana Desa (ADD). In Sekaran Village, sub district of Jatirogo, Tuban city, ADD was began in 2015, but the implementation indicated some problem that is the association of villages ability for planning, implementation and development in accordance with the potency that they have. Lack of administration report in accountability terms of the activities that are sourced from ADD. Lack of coaching by Upper Level Government technical institution that managing ADD with Facilitation and development team of ADD to the village officials.This research entitled as “Implementasi Undang Undang Nomor 6 Tahun 2014 (Studi Tentang Pengelolaan Alokasi Dana Desa Dalam Menunjang Pembangunan Pedesaan Di Desa Sekaran Kecamatan Jatirogo Kabupaten Tuban)”. This research have two purposes, first is to determine the implementation of Alokasi Dana Desa in Sekaran village and second is to describe the Management Implementation of Alokasi Dana Desa to support the development of Sekaran Village, sub district of Jatirogo, Tuban city.This research is located in Sekaran Village, sub district of Jatirogo, Tuban city. Procedure of data collection done by interviews, observation and document research. The Informants of this research is the headman, treasurer, Government functionary, and some institutions as receiver of Alokasi Dana Desa. Data analysis was performed by data reduction, data presentation, and conclusion.This research using descriptive qualitative method. The result of the research shows that the Management Implementation of Alokasi Dana Desa in Efforts to Support the Development of Sekaran Village, sub district of Jatirogo, Tuban city goes well, seen from the communication factor, disposition and organizational structure. Keywords: implementation, management, and allocation of village funds.

ANALISIS PENERAPAN ALOKASI DANA DESA (ADD) DALAM UPAYA MENINGKATKAN PEMBANGUNAN DESA (Studi Kasus Pada Desa Suwaan, Kecamatan Kalawat, Kabupaten Minahasa Utara)

The ADD (Alokasi Dana Desa) program is one of the part from APBD (Anggaran Pendapatan dan Belanja Daerah) that allocated to fulfill the needs, role of the government, and to support the village development. ADD program is one of the sources of income that can be related to support the village development in order to improve the welfare of the villagers. This study aims to find out the implementation of the ADD program in efforts to increase the rural growth. This study is qualitative research. The result shows that the village government has been properly applying the standard of the ADD program based on North Minahasa regulation No. 22, 2016. Keywords : ADD program, implementation of ADD, rural development

PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD (Bukti Empiris atas Penggunaan Penerimaan Sumber Daya Alam)

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all government region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues