Allocation Of Capital Expenditure Research Articles

THE EFFECT OF CAPITAL ALLOCATIONS TO ECONOMIC GROWTH, HUMAN DEVELOPMENT AND POVERTY INDEX PROVINCE IN THE NORTH MALUKU IN YEAR 2010 - 2016

This study aims to test and analyze: 1 Influence of Capital Expenditure Allocation to Economic Growth, 2 Influence of Allocation of Capital Expenditure and Economic Growth to Human Development Index, 3 Influence of Capital Expenditure Allocation, Economic Growth and Human Development Index to Poverty in Districts / Cities in North Maluku Province. The research method used is panel data regression. The results of this research founded that model 1 influence of Capital Expenditure Allocation have significant influence to Economic Growth. Model 2 Capital Expenditure Allocation has a positive but insignificant influence on the Human Development Index even though the increase is not significant while Economic Growth has positive and significant effect on Human Development Index while model 3 allocation of Capital Expenditure has positive and significant influence to Poverty. While Economic Growth has a negative impact on Poverty, Furthermore, Human Development Index (HDI) as an indicator of strengthening of human resources has a negative and significant influence on Poverty level in 9 regencies of North Maluku Province. Keywords: Allocation of Capital Expenditure, Growth, Human Development Index, Poverty

Pengaruh Alokasi Belanja Operasi dan Belanja Modal pada Indeks Pembangunan Manusia

This study aims to obtain empirical evidence regarding the effect of operating expenditure and capital expenditure allocation on the human development index. This research was conducted in 9 regencies / cities in the province of Bali. The population in this study is the entire Report on Realization of Regional Revenues and Expenditures and the Human Development Index of all Regency / City of the Province of Bali in 2013-2017. The method of determining the sample used is a saturated sample, with a total sample of 45 observations. The data analysis technique used is multiple linear regression analysis. Based on the results of the study indicate that operating expenditure has an effect on the human development index and capital expenditure has no effect on the human development index.
 Keywords: Operating expenditure, capital expenditure, human development index

Analisis Keuangan Daerah Terhadap Alokasi Belanja Modal Pemerintah Daerah Di Kabupaten Dan Kota Provinsi Sumatera Barat Tahun 2013 – 2017

This study aims to look at regional financial independence, effectiveness of local government finance, efficiency and expenditure harmony on allocation of capital expenditure. The population in this study are all regency/city in sumatera barat as many as 19. The sample in this study using a sampling technique total sampling. Analyses were performed using multiple regression models. the results showed that partially, regional financial independence positive effect does not significantly on allocation of capital expenditure, effectiveness negative effect does not significantly on allocation of capital expenditure, efficiency positive effect significantly on allocation of capital expenditure, expenditure harmony positive effect significantly on allocation of capital expenditure, simultaneously regional financial independence, effectiveness of local government finance, efficiency and expenditure harmony significant effect on allocation of capital expenditure

Factors Affecting the Capital Expenditures in Bali Province

Capital Expenditure is budget expenditure used to obtain or add value to assets that benefit more than one accounting period. Infrastructure development in an area is reflected in the allocation of effective capital expenditure from an area. The purpose of this researce is to determine the factors that influence capital expenditure in the province of Bali. The object of this study is the report on the realization of the regional expenditure income budget APBD in the District/City in the Province of Bali in the Fiscal Year 2013-2017. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that regional original income (PAD) has a significant positive effect, balancing funds have no effect and the surplus financing budget (SILPA) effect on capital expenditure negatively in the province of Bali.

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP PENGALOKASIAN BELANJA MODAL PADA PEMERINTAH KOTA/KABUPATEN SE-JAWA BARAT TAHUN 2014

ABSTRACTThe purpose of this study is to provide empirical evidence by using secondary data, regarding the effect of regional income, the general allocation fund and special allocation funds, revenue-sharing to the allocation of capital expenditures in municipalities/regencies in West Java in 2014. Samples used is a local government districts and cities in West Java as many as 26. The sampling technique is by engineering documentation. The method used in this research is descriptive analylis method. The data analysis technique used to test hypotheses include multiple linear regression, t test, F test, and R2 test. All the data acquired, processed using the test classical assumption of normality test, autocorrelation, multicollinearity test. In the classical assumption of normality test showed that the normal distribution of data, it is not free from the autocorrelation and multicollinearity. So that the data did not deviate. Based on the results of statistical test tcalculate probability of PAD as big as 0,000 (p < 0,05), tcalculate probability of DBH as big as 0,844 (p > 0,05), tcalculate probability of DAU as big as 0,524 (p < 0,05), and tcalculate probability of DAK as big as 0,773 (p > 0,05). This suggests that the PAD significant effect on the allocation of capital expenditures. Whereas for the variable DBH, DAU and DAK no significant effect on the allocation of capital expenditure because it has significant value t > 0,05. Keywords: Regional income, revenue-sharing, the general allocation fund, a special allocation of funds and capital expenditure.

Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Belanja Modal Di D.I Yogyakarta Tahun 2012-2016

This study aims to determine the effect of Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds on the allocation of Capital Expenditures in DI Yogyakarta Region consisting of five Regencies / Cities for the period of 2012-2016. This study is analyzing the variable X against variable Y. Design The study was compiled based on APBD data in the Realization of DI Yogyakarta Regional Revenues and Expenditures in 2012-2016 taken from BPS DI Yogyakarta with a sample data on Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds, and Capital Expenditures. The variables used are Local Tax (X1), Regional Retribution (X2), General Allocation Fund (X3), Special Allocation Fund (X4), and Capital Expenditure (Y). The analysis for testing in this study used SPSS.20, the techniques used were Multiple Regression Analysis, T Test, F Test, and Determination Coefficient Test. The results of this study indicate that partially Regional Levies and Special Allocation Funds do not have a significant effect on Capital Expenditures, while Regional Taxes and Special Allocation Funds have an influence on Capital Expenditures, simultaneously Regional Taxes, Regional Retribution, General Allocation Funds, and Allocation Funds Specifically has a significant influence on Capital Expenditures. The magnitude of the influence of Regional Taxes, Regional Retibusi, General Allocation Funds, and Special Allocation Funds on Capital Expenditures is 77.8% while the remaining 22.2% is explained by other factors.

Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Belanja Modal di Kota Jambi

This study aims to analyze: (1) Effect of Regional Tax and Local Retribution on Capital Expenditure in Jambi City. (2), Effect of Regional Tax on Capital Expenditure in Jambi City. (3) Effect of Regional Retribution on Capital Expenditure in Jambi City.The object of research was conducted in Jambi City, with observation during the period 2003 - 2017. Data analysis used multiple linear regression, with data processing tool through SPSS 20 software. The result of the research shows that: (1) Regional Tax and Regional Retribution have significant effect to Capital Expenditure, it means that the increasing of Regional Tax and Regional Retribution will increase the allocation of capital expenditure. (2) Regional Tax has significant effect to capital expenditure, meaning that with increasing of local tax revenue, it will increase capital expenditure (3) Levy does not have significant effect to capital expenditure, it means that the increase of local retribution revenue has not been able to increase the allocation of capital expenditure.

Analisis Kinerja Ekonomi Dan Pengelolaan Keuangan Daerah Provinsi Papua Barat

The welfare of the people of West Papua who are depicted by macroeconomic conditions are still very far from the desired expectations. West Papua's HDI since the establishment of the Province has always been ranked at the bottom 2-3 of 32-34 provinces. The number of poor people although decreasing every year is still above the national average. On the other hand the development funds that have been used to build the economy in West Papua are quite large. From this description it needs to be questioned whether financial management has changed the economic performance of West Papua Province? The conclusion are 1) West Papua is more dominated by the oil and gas sector, mining which during this period experienced a decline in output, 2) the number of exports in the oil and gas sector and mining sector affecting employment in all sectors 3) Increased allocation of capital expenditure over the past 5 years is inconsistent and less giving encouragement to the creation of output in productive sectors, 4) Allocation of expenditure to the agricultural strategic sector is only 3 to 4.6 percent of expenditure allocation which results in stagnant middle and lower income, 5) Effectiveness of expenditure allocation less synchronous because spending allocations are dominated by government administration spending.

PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL di D.I YOGYAKARTA TAHUN 2012-2016

This study aims to determine the effect of Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds on the allocation of Capital Expenditures in DI Yogyakarta Region consisting of five Regencies / Cities for the period of 2012-2016. This study is analyzing the variable X against variable Y. Design The study was compiled based on APBD data in the Realization of DI Yogyakarta Regional Revenues and Expenditures in 2012-2016 taken from BPS DI Yogyakarta with a sample data on Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds, and Capital Expenditures. The variables used are Local Tax (X1), Regional Retribution (X2), General Allocation Fund (X3), Special Allocation Fund (X4), and Capital Expenditure (Y). The analysis for testing in this study used SPSS.20, the techniques used were Multiple Regression Analysis, T Test, F Test, and Determination Coefficient Test. The results of this study indicate that partially Regional Levies and Special Allocation Funds do not have a significant effect on Capital Expenditures, while Regional Taxes and Special Allocation Funds have an influence on Capital Expenditures, simultaneously Regional Taxes, Regional Retribution, General Allocation Funds, and Allocation Funds Specifically has a significant influence on Capital Expenditures. The magnitude of the influence of Regional Taxes, Regional Retibusi, General Allocation Funds, and Special Allocation Funds on Capital Expenditures is 77.8% while the remaining 22.2% is explained by other factors.

Pengaruh Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal di Provinsi Bali

Regional financial management is better when government supported with capability of adequate regional financial, so it’s can impact on improving services and community welfare. The government can do it, if government spending on services and community welfare, in the form of capital expenditure should get a relatively large portion. The purpose of this study is to determine the effect of regional financial performance to the allocation of capital expenditure. This research was conducted in all regency Province of Bali for the period of 2012-2016. The results of this study indicate that local financial performance as measured by the degree of fiscal decentralization ratio, regional financial independence, SiLPA financing rate, and the degree of BUMD contribution have a positive influence significantly to the allocation of capital expenditure. Meanwhile, the regional financial performance as measured by the ratio of the effectiveness of regional revenue, the efficiency of regional finance have a negative influance not significantly to the allocation of capital expenditure.
 Keywords: regional financial management, regional financial performance, capital expenditure

Evaluating financial performance in local government: A study in South Sulawesi Province (Indonesia)

This study investigates the financial performance measurement (fiscal decentralization, allocation of capital expenditure, economic growth effect on the regional own revenue) in South Sulawesi Province (Indonesia) local government. The database used is sourced from the Central Statistics Agency and the financial statements 24 County and City on 2012-2016, in order to obtain a total sample of 120 units of the sample. The results of the panel regression analysis using Eviews program 9 shows that increasing fiscal decentralization, capital expenditure and hence economic growth increasingly important role in increasing on the regional own revenue. Recommendations of these studies to the parties concerned to be pursued acceleration of economic growth quality and useful for the improvement of the regional own revenue (PAD) and creating equitable economic growth, especially in economic sectors that are closely related to the acceptance of the PAD. This study is very important that further research is necessary to perform additional variables with a longer observation time. Later research can also be done in other provinces in the entire territory of the Republic of Indonesia even more wide-ranging.

FAKTOR-FAKTOR YANG MEMENGARUHI PERUBAHAN ALOKASI BELANJA MODAL

The aim of this study is to examine and find scientific evidence about the impact into changing in original local government revenue, general allocation grant, special allocation fund, and unspent funds toward the changing in the allocation of capital expenditure on regencies in Indonesia. The sample of this study are the regencies in Indonesia taken by purposive sampling method. The analysis method that appropriate in this study is multiple linier regressions. The result of the data test proves that the changing of original local government revenue does not affect in the changing of capital expenditure allocation, the changing of general allocation grant negatively affected the changing of capital expenditure allocation, the changing of special allocation fund has positive effect to the changing of capital expenditure allocation, and the changing of unspent funds have positive effect to the changing of capital expenditure allocation. The conclusion of this study can be used as a reference in making a budget in order to achieve an effective and efficient budget, and can optimize the potential of the region, especially for public services. This study differs from prior research which using only local government budget changes in the same year without involving the realization.Keywords: Original Local Government Revenue, General Allocation Grant, Special Allocation Fund, unspent funds, and Capital Expenditure

A Petri Net-based life cycle cost analysis approach

Railway infrastructure providers, such as Network Rail, who owns and manages the British railway infrastructure, can improve the performance and reduce the life cycle cost of their assets through delivering effective asset management. Having the capability to use computer-based models to predict the future performance and life cycle cost of an asset group is a key enabling mechanism for implementing effective asset management. Decision makers can determine the optimum maintenance strategy and the best allocation of capital expenditure based on evidence from modelling results. This paper shows how probabilistic modelling can be used to evaluate asset management projects of the railway overhead line equipment system and undertake a life cycle cost analysis through the use of a stochastically timed high-level Petri Net. A complete modelling framework has been developed, where the components and their maintenance strategies are selected as inputs, and the Petri Net model is used to calculate outputs associated with the performance and life cycle cost of the overhead line equipment system for the corresponding components and strategies considered. This paper presents the practical use of the developed model and describes how the outputs can be used by asset managers to understand the expected system performance and cost over its life cycle. The range of outputs described are the most detailed for such models studying the overhead line equipment and other engineering systems in literature. Whilst the railway overhead line equipment system is used as an example study, the modelling framework is transferable to asset management projects for other engineering systems.

Variables influencing allocation of capital expenditure in Indonesia

The purpose of this study is to examine the factors affecting capital expenditure in Indonesia. The independent variables used are The Effects of Financing Surplus, Total Population and Regional Sizes and the dependent variable used is The Effects of Financing Surplus. This type of research is a causal associative research. The type of data used is secondary data in severals provinces in Indonesia with multiple regression analysis. The results show significantly the determinants of capital expenditure allocation in Indonesia are affected by Financing Surplus, Total Population and Regional Sizes.

Pengaruh PAD, DAU dan DAK pada Alokasi Belanja Modal dengan Pendapatan Per Kapita Sebagai Pemoderasi

Capital expenditures are budget expenditurse for acquisition of property, plant and other assets that provide benefits over one accounting period. Capital expenditure has an important influence on the economic growth of a region and helps moving the regional economy. Factors affecting capital expenditures include local revenues, general allocation funds and special allocation funds. The purpose of this study is to determine the effect of local revenues, general allocation funds, and special allocation funds in the allocation of capital expenditures in the regencies / cities in Bali and to determine whether the influence of local revenue, general allocation funds and special allocation funds on the allocation of capital expenditure is moderated by per capita income. The sample of this research is government of Regency / City in Bali during the period of 2012-2016, resulting in of 45 observation. Data analysis techniques used are multiple linier regression analysis and moderated regression analysis. Based on the results of the analysis it is known that the local revenue and special allocation funds have positive effects on the allocation of capital expenditure while the general allocation fund does not affect the allocation of capital expenditure. Per capita income does not moderate the effects of local revenue, general allocation funds and special allocation funds on capital expenditure allocations.

AN ANALYSIS OF REGIONAL ECONOMIC GROWTH AND CAPITAL EXPENDITURE ON SELF-GENERATED REVENUE IN SUPIORI REGENCY

The purpose of this research is to evaluate the effect of the economic growth and the capital expenditures on self-generated revenue of Supiori Regency during 2008 to 2014 partially and simultaneously. This research was a causative research aims to test hypotheses and explain the phenomenon in relation of the research variables. Data collected was from secondary sources such as government publication documents comprise of economic growth information, the amount of capital expenditures, and the region self-generated revenue. The population in this study was Audited Budget Realization Report and economic growth of Supiori Regency and Papua Province from 2008 to 2014. While the sample consisted of economic growth information based on accepted prices, capital expenditures and self-generated revenue of Supiori Regency and Papua province from 2008 to 2014. All these data being analyzed used a classical assumption test and path analysis. 
 
 According to the analysis, the results showed that the economic growth of Supiori Regency has a positive and significant effect on self-generated revenue of Supiori partially and simultaneously in 2008 to 2014. While the allocation for capital expenditures from 2008 to 2014 has positive effect but not significant on the regional self-generated revenue in Supiori partially and simultaneously. Also, the allocation of capital expenditure and the economic development from 2008 to 2014 have positive but not significant effect on the regional self-generated revenue in Supiori partially and simultaneously. As can be seen from the pattern of correlation from each variables, this study concluded that the capital expenditures was not the intervening variables to the progress of the region self-generated revenue in Supiori Regency.
 
 Keywords : Self-Generated Revenue, Economic Growth, Capital Expenditure

Determinating The Value of Capital Expenditure Allocation in Indonesia Local GovernmentDeterminating The Value of Capital Expenditure Allocation in Indonesia Local Government

Capital expenditure allocation is aimed to preservation and expansion of local government fixed assets that provide long-term benefit. This paper investigates the factors that affect the capital expenditure allocation in Indonesian local government. Employing a panel pooled data-regression (fixed effect), our results reveal that local productivity, local funding, local budget requirement, and local establishment status are related to the value of capital expenditure. This research found that efficiency of capital expenditure management is related with fiscal dependence.

HUBUNGAN SUMBER PENDAPATAN TERHADAP BELANJA MODAL PADA ANGGARAN PEMERINTAH KOTA TOMOHON

In order to accomplish public service quality enhancement, the regional government is under compulsion to allocate capital expenditure in APBD to increase it’s fixed asset. Capital expenditure allocation will lead to reconcilable regional government’s fixed assets and regional civilization’s necessity. Region’s income sources is the main key of it’s financial independency without relying on central government. The main goal was to identify any firm and significant correlation between income sources and capital expenditure in Kota Tomohon’s regional budgeting while the objects were income sources and capital expenditure realization in year 2011-2015. To acknowledged these two variables’ correlation, researcher used Correlation Product Moment (Pearson) Test correlation analysis with the assistance of Software Program SPSS Version 19.0 for Windows.Correlation result 0,750 determined firm correlation between income sources and capital expenditure in Kota Tomohon since it was positive and approaching +1. It confirmed that increasing in Kota Tomohon’s income was followed by increasing in Kota Tomohon’s capital expenditure. Significancy result 0,086 validated significant correlation between these two variables as a result of it was lower or equal to 0,1 and it verified that hypothesis zero was accepted. Keywords : Correlation, Income source, Capital expenditure

FAKTOR – FAKTOR PENENTU PENGALOKASIANBELANJA MODAL DI INDONESIA: STUDI ANALISIS META

This research try to investigate the determinants of capital expenditures in Indonesia with nine years data frompublished articles and still a working paper in Indonesia. The purpose of this research is to investigate therelationship between local original income (PAD), general allocation funds (DAU), special allocation funds(DAK), shared funds (DBH), Economic Growth, SiLPA, Regional Financial Independence, Effectiveness ofLocal Finance, Financial Dependence, Degree of BUMD Contributions, degree of decentralization, personnelexpenditures and wide of region to capital expenditure allocation. This research applies meta-analysistechnique developed by Huntel et al. (1982) of 55 articles were collected from 2007 until 2015 obtained 35articles that met the criteria as samples for purpose of cumulating and integrating a cross studies. This researchshows that special allocation funds (DAK), SiLPA, Regional Financial Independence, Effectiveness of LocalFinance, Financial Dependence and personnel expenditures are the factors which significantly influence thecapital expenditures. Meanwhile, local original income (PAD), general allocation funds (DAU), shared funds(DBH), Economic Growth, Efficiency Regional Finance, Degrees of BUMD Contributions, Degree ofDecentralization and Regional Area are found to be not significantly influence the capital expenditures. Thus,there are six factors that found to be the determinant of capital expenditures.

PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN EKONOMI DAERAH DENGAN ALOKASI BELANJA MODAL SEBAGAI VARIABEL INTERVENING (Studi pada Pemerintah Kabupaten/Kota D.I. Yogyakarta)

This study aims to to test empirically the influence of the financial performance of the local government which measured by the ratio of fiscal decentralization degrees, fiscal dependence, financial independence, the effectiveness of local revenue (PAD), and the degree of the contribution of BUMD to the ratio allocation capital expenditure. The population of this research is all local governments districts/city in D.I.Yogyakarta year 2003-2012. The result of this research shows thatthe ratio of degrees fiscal decentralization and fiscal dependence have a negative influence on the allocation of capital expenditure, the ratio of the effectiveness of local revenue (PAD) have a positive influence on the allocation of capital expenditure, and the ratio of the contribution of BUMD degrees does not affect the allocation of capital expenditure. The allocation of capital expenditure have a positive influence on the growth of regional economic. The allocation of capital expenditure cannot mediate the affect between the ratio of fiscal decentralization degrees, the effectiveness of local revenue (PAD), and the degree of the contribution of bumd on the growth of regional economic. But the allocation of capital expenditure can mediate the affect between fiscal dependence on the growth of regional economic.