Employee Expenditure Research Articles

Determinants of Government Spending and Investment on District/ City Economic Growth in Jambi Province.

his research is entitled Determinants of Government Spending and Investment on the Economic Growth of Districts and Municipalities in Jambi Province. The study aims to determine and analyze the Determinants of Employee Expenditure, Capital Expenditure, Goods and Services Expenditure, PMDN, and PMA on District/City Economic Growth in Jambi Province in 2017-2022. The analysis method uses quantitative descriptive analysis with secondary data, the analysis tool uses panel data regression using cross-section data, namely the research objects of 11 districts and cities in the province, and time series data, namely 2017-2022 with a total number of observations of 66 objects, then using tests related to panel data regression, namely the selection of chow test models, Hausman tests, and Lagrange multiplier tests, and using statistical F and T hypothesis tests and coefficients of determination. The results showed that the regression estimation of panel data using the fixed effect model showed that the variables of capital expenditure, employee expenditure, and expenditure on goods and services had a significant effect on the economic growth of regencies and cities in Jambi Province. In contrast, the variables of foreign investment and domestic investment did not have a significant effect on the economic growth of Regencies and cities in Jambi Province.

The Effect of Regional Financial Characteristics and Transparency on Corruption Potential: Study on Regency / City Governments in Indonesia in 2020-2022

This research aims to provide more in-depth knowledge regarding the influence of regional financial characteristics and transparency on the potential for corruption in regional government. This research uses district/city governments in Indonesia in 2020-2022 as research objects, using 250 district/city governments that meet the predetermined sample criteria and an observation period of 3 years so that the observation data amounts to 750. The research data is in the form of secondary data taken from the Softcopy Attachment of the BPK Semester I Examination Results Summary, Regional Government Financial Reports, and the official website of each district/city government. The analysis method uses SPSS version 25 with multiple linear regression methods. The results of this research conclude that employee expenditure and regional financial independence have a negative effect on the potential for corruption in district/city governments. Capital expenditure has a positive effect on the potential for corruption in district/city governments. Meanwhile, transparency has no effect on the potential for corruption in district/city governments.

Pengendalian Biaya Tenaga Kerja dalam Organisasi Sektor Publik: Studi tentang Pengelolaan Pegawai Tidak Tetap (PTT) dan Alternatif Outsourcing

This article discusses the management of labor costs in the public sector with a focus on the management of non-permanent employees (PTT) and outsourcing alternatives. This research highlights problems in personnel management, especially employee expenditure costs that must be borne by government agencies. This study reviews cost control systems, labor costs, and methods for managing honorary staff costs in government. The findings show that outsourcing is more efficient than recruiting PTT or temporary workers as a solution to control labor costs. Additionally, this paper recommends Activity Based Costing (ABC) method for public sector organizations to provide valuable information related to detailed cost data. This research shows that decentralizing recruitment in local governments can improve efficiency, effectiveness and fairness, but can also lead to corruption and disparities in the distribution of human resources. Cost control, outsourcing, and the use of Activity-Based Costing (ABC) can help public sector organizations manage costs and increase operational efficiency. To achieve better governance, operational efficiency and effective cost control, public sector organizations need to consider the various strategies and methods described in this research.

The Effect of local government size, wealth, balancing funds, capital expenditures, employee expenditures and budget financing surplus (SILPA) on regional financial independence in regency/city governments in North Sumatra province

This study aims to determine the effect of Local Government Size, Wealth, Balance Fund, Capital Expenditure, Employee Expenditure, and Budget Financing Surplus (SILPA) on Regional Financial Independence at Regency/City Governments in North Sumatra Province. The population of this study were 33 regencies/cities in North Sumatra Province with a total sample of 28 regencies/cities in North Sumatra Province for the period 2020-2022 based on purposive sampling and using secondary data. The data analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis then hypothesis testing. The results prove that partially, Capital Expenditure and Employee Expenditure have a significant positive effect on Regional Financial Independence, while Balance Funds have a significant negative effect on Regional Financial Independence. Local Government Size, Wealth and Budget Financing Surplus (SILPA) have no effect on Regional Financial Independence. Simultaneously, all independent variables have an influence on Regional Financial Independence.

How to promote the sustainable development of strategic emerging industries: Evidence from Guangzhou

The strategic emerging industry (SEI) can effectively cope with high energy consumption, high pollution and low efficiency in traditional production mode, which attracts high attention. However, few studies quantitatively analyze the input-output relationships and the sustainable development level of SEIs. Moreover, existing method frameworks fail to consider both the current situation and development potential of SEIs. To deal with the above research gaps, a novel static-dynamic intuitionistic fuzzy evaluation framework integrating output-oriented data envelopment analysis model, improved Malmquist model, triangular intuitionistic fuzzy number, clustering method and Tobit regression model is first proposed. 120 SEIs from Guangzhou are selected for empirical study. Results reveal that all SEIs have almost no expected movement in operational cost but obvious redundancies in employee expenditure with a standard deviation of 1.771. It's urgent to optimize the employment, assessment and salary systems for staff. Moreover, SEI sustainable development scores vary from 0.473 to 1. It's necessary to strengthen cultivation of excellent SEIs and pay attention to supervision of the weak. Research findings can not only guide local government and industry associations to make scientific evaluation, but also help SEIs carry out self-inspections, which can further promote sustainable development of the entire industry.

PENERAPAN METODE STRUCTURAL EQUATION MODELLING-PARTIAL LEAST SQUARES (SEM-PLS) DALAM MENGEVALUASI FAKTOR-FAKTOR YANG MEMPENGARUHI PDRB DI INDONESIA

Structural Equation Modeling (SEM) is a multivariate statistical analysis method that combines regression analysis with factor analysis. SEM can be used to describe simultaneous linear relationships between observed variables (indicators) and variables that cannot be directly measured (latent variables). In the development of covariance-based SEM, there are still weaknesses based on parametric assumptions that must be met in regression analysis, and one of the classic assumptions that must be met is the assumption that the data is normally distributed. Partial Least Square (PLS) is one solution or alternative method of model estimation to manage SEM modeling with reflective or formative indicators. PLS was created to overcome the limitations of the SEM method. Structural Equation Modeling-Partial Least Square (SEM-PLS) is a powerful analysis method because it allows structural equation modeling with the assumption that the data used does not have to be normally distributed, SEM-PLS can use a relatively small sample size, and the indicators used are reflective, formative, or a combination of both. This study aims to determine the effect of latent variable indicators, namely public service expenditure, economy, health, and education on the Gross Regional Domestic Product (GRDP) in each district/city in South Sulawesi Province in 2022. The indicators used for each latent variable are Public services (employee expenditure, goods and services expenditure, capital expenditure, other expenditure), Economy (goods and services expenditure, capital expenditure), Health (employee expenditure, goods and services expenditure, capital expenditure), Education (employee expenditure, goods and services expenditure, capital expenditure, other expenditure). The results of the study show that the other expenditure indicator on the latent variable of public services and the other expenditure indicator on the latent variable of Education are excluded in the study because they do not pass the loading factor test. The model equation obtained is GRDP = 0.052 Economy - 0.087 Health + 0.321 Education + 0.706 Public Services. The R2 value obtained from the model equation is 0.982, which means that the latent variables of public service expenditure, economy, health, and education can explain the latent variable of GRDP by 98.2%. The latent variables that significantly influence the model equation are public service expenditure and education.

Determinants of Fiscal Stress on Local Government Finances in East Java

The growing demands for public services have an impact on the availability of funds to meet these demands. This condition caused budgetary pressure on the government which was later called fiscal stress. This study aims to determine the factors that cause fiscal stress as seen from the financial statements of local governments in East Java. The analysis method used in this study is the Data Regression Panel, which is a combination of cross-section and time series data. The population and samples used are regencies/cities in East Java. This research resulted in the discovery that Regional Original Income (PAD), Equalization Fund (DP), Employee Expenditure (BP), Goods and Services Expenditure (BBJ), and Surplus/Deficit (PM) had a significant effect on Fiscal Stress. This result can be used as a consideration for the regency/city government in East Java to carry out good management of the performance activities of the District/city government by taking into account internal factors, namely Regional Original Income, Balance Fund, Expenditure, surplus/deficit, and budget absorption so that the regency/city government can avoid fiscal stress.

Analysis of The Effect of Capital and Employee Expenditure on The Expenditure Index Through Labor Absorption in Jambi City

The purpose of this study was to determine capital expenditures and personnel expenditures had an effect on expenditures through labor absorption as an entrepreneurial variable in Jambi City in 2001-2021. To achieve the objectives of the study, a path analysis model was used with a qualitative descriptive research method. The conclusions of this study were: 1) Capital expenditure had a positive and insignificant effect on employment in Jambi City. 2) Personnel expenditure had a positive and significant effect on labor absorption in Jambi City. 3) Capital expenditure had a positive and significant effect on the expenditure index in Jambi City. 4) Personnel expenditure had a positive and significant effect on the expenditure index in Jambi City. 5) Labor absorption had a positive and significant effect on the expenditure index in Jambi City. 6) Employment was able to mediate the effect of capital expenditure and personnel expenditure on the Expenditure Index in Jambi Province. For these reasons, the strategy needed is that the government must increase the allocation of capital expenditures and personnel expenditures in its budget, as well as develop employment expansion programs.

Can Regional Spending Management Policies Improve Human Development Index?

The management of expenditure carried out by local governments until now is considered not effective and efficient enough, so the government, through Law Number 1 of 2022 (articles 146 and 147) seeks to increase the effectiveness of regional expenditure in regional development by regulating the proportion of employee spending and public service infrastructure spending. This article aims to evaluate regional spending management policies in increasing Human Development Index (HDI) in the Bima regency. This regency was chosen as the research location because it has a fairly large employee expenditure allocation which is 49.29 percent of the total regional expenditure, with an increase in HDI of 0.36. Data analysis was carried out using Tableau applications and cost-effectiveness analysis. The results show that in comparison to other Indonesian eastern districts, the Bima region does not manage regional expenditures efficiently. Meanwhile, the results of the 2022-2025 HDI forecast only increased by 0.611 per year. The estimated HDI in 2024 is 69,02863, which is still far below the 2024 HDI target of 75.54. Suggestively, the Bima regency needs to allocate budgets selectively for the HDI driving sector and decrease the employee spending rate.

Analisis Pencatatan Dan Pelaporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Pada Dinas Sosial Kabupaten Ende

Each Regional Work Unit (SKPD) carries out accounting for economic transactions that occur on its part, to produce financial reports. The purpose of this study was to analyze the suitability of SKPD financial recording and reporting in Ende Regency, especially the Social Service with Permendagri Number 21 of 2011 and Government Regulation Number 71 of 2010. This research uses descriptive qualitative. This writing uses data collection techniques, namely field studies and literature studies. The results showed that the Social Service of Ende Regency had not kept records in accordance with the Regulation of the Minister of Home Affairs Number 21 of 2011 concerning Guidelines for Regional Financial Management related to a recording error in the ledger, namely the employee expenditure ledger, which should have been recorded at IDR 1,878,849,154 but it was recorded at IDR 1,878. .938,674 and there are still obstacles, namely limited human resources in carrying out activities according to their fields and still lack of technical support facilities and infrastructure for activities.

PENGARUH BELANJA DAERAH LANGSUNG TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAWA TIMUR TAHUN 2010-2019

This study aims to examine the effect of direct regional spending on economic growth in East Java Province. This study uses secondary data obtained from official websites such as BPS East Java Province, and the type of data used in this study is quantitative data. The analysis technique used is multiple linear regression analysis. The results of this study indicate that 1. Partially, personnel expenditure, goods, and services expenditure, and capital expenditure have no significant effect on economic growth with a significant value of the t-test of the employee expenditure variable of 0.337 (greater than 0.05), for a significant value of the t-test goods and services expenditure variable is 0.622 (greater than 0.05) and for the significant value of the t-test variable for capital expenditure is 0.717 (greater than 0.05). 2. Simultaneously, the effect of personnel expenditure, goods and service expenditure, and capital expenditure has no significant effect on economic growth in East Java Province, as evidenced by the significance value of the F test of 0.599 which is smaller than 0.05

Analysis of the Influence of Regional Original Income (PAD), Regional Expenditures on Economics Growth of District/City in North Sumatera Province

This study aims to analyze the effect of regional original income (PAD), employee expenditures, goods and services expenditures, and capital expenditures districts/cities in North Sumatera Province. This study uses secondary data from 2000 to 2019 in 19 districts/cities in North Sumatera Utara Province. The data analysis model uses the ARDL (Autoregressive Distributed Lag) Panel’s model. Based on the result of the stationary test (root test) shows that the variables of regional original income (PAD), employee expenditure, goods and services expenditures, and capital expenditures stationary at level 1 (first different) and based on the result of the maximum lag test, the regional original income (PAD), employee expenditure, goods and services expenditures and capital expenditures variable are maximum at lag 2. The result of the ARDL panel research show that the Regional Original Income (PAD) variable has a negative and significant effect on economic growth in the long term, and a positive and significant effect on economic growth in the long term, and a positive and significant effect on economic growth in the short term. Employee expenditure variable has a positive and significant effect on economic growth in the long term, and has a negative and significant effect on economic growth in the short term. Shopping for goods and serivices has a positive and significant effect on economic growth in the long term, and has a negative an insignificant effect on economic growth in the short term. And the capital expenditure variable has a positive and significant effect on economic growth in the long term, and has a positive and significant effect on economic growth in the short term. Keywords: Economics Growth, Original Regional Income (PAD), Employee Expenditure, Goods and Services Expenditures, and Capital Expenditure.

ANALISIS BIAYA OPERASIONAL TERHADAP KINERJA KEUANGAN PADA KANTOR KEMENTRIAN AGRARIA/BADAN PERTANAHAN NASIONAL KABUPATEN PINRANG

There are three types of costs, including personnel expenditures, goods expenditures, and capital expenditures after all are known. In 2017 the total employee expenditure decreased to Rp.3,624,448,248. This year is known to be lower than in other years, then increased in 2018 The total employee expenditure increased to Rp.7,693,123,816, Then in 2019 the total employee expenditure decreased again to Rp.6,970,178,455 and in 2020 the total personnel expenditures decreased again to Rp.6,676,347,465 although the amount of the decrease was not too significant. This study aims to determine the total operational costs each year, how much the budget and realization at the land office. From the totaled amount for a year, which was Rp. 89.75 in 2018 Rp. 95.52 in 2019 Rp. 93.53 and in 2020 it is Rp. 94.08. The data collection technique used is Observation and Documentation (data). Meanwhile, the data analysis technique used is descriptive qualitative analysis. The results showed that the financial performance of the land office was not significant because it could not manage personnel expenditures, goods expenditures, and capital expenditures.

The prediction of financial distress probability in East Java province governments

Beginning in the mid-1970s, financial distress in local governments became big news when New York City nearly collapsed due to the energy crisis and high inflation. When local governments experience financial distress, the responsibility to provide services to the community both now and in the future cannot be fulfilled. Local governments can only maintain services to the community if they are able to avoid financial distress. If the financial distress condition is maintained, there will be a stagnation in the level of community welfare which will have an impact on regional economic growth because it is not supported by adequate public services. Some local governments like Pennsylvania, have implemented a measure to indicate financial distress as stipulated in the 1987 Financially Distressed City Act (UU 47). However, the local government in Indonesia does not yet have an absolute measure for this financial distress condition. For this reason, financial distress in this study will use a relative measure indicated by the probability value measured using a defined approach. The results of the study provide an overview of how the relevant values in local government financial statements are able to predict financial distress in local governments. The findings show that the variables intergovernmental revenue (IGR), financial independence (FIND), employee expenditure (EMPEX), capital expenditure (CAPEX), and operating position (OPPOS) have a significant effect and can be used as an alternative predictor of financial distress with more comprehensive suitability with the financial characteristics of local government in East Java Province.

The Role of Cost Structure in Working Capital Management in theIndian Sugar Industry

This study examines the role of cost structure in working capital management for sugar manufacturing companies in India. The study uses fixed-effects panel regression models and the sample for the study included fifteen listed sugar manufacturing companies for the period 2008-18. The key results of the study were that employee expenditure has significant positive impact on the current ratio, the payables cycle, and the cash conversion cycle, and significant negative impact on the total assets turnover ratio and the fixed assets turnover ratio and that sales/administrative expenditure has significant positive impact on the total assets turnover ratio, the fixed assets turnover ratio, and the inventory turnover ratio, and significant negative impact on the inventory cycle and the cash conversion cycle. The results suggest that the cost structure variables of employee expenditure and selling/administrative expenditure may play a mediating role between firm-level variables and working capital variables, with direct and indirect effects; whereas the cost structure variables of raw materials expenditure and power/fuel expenditure may not play such a mediating role. These direct and indirect effects may be tested using structural equation methods in subsequent studies.

ANALISIS PENGARUH BELANJA PEGAWAI, BELANJA BARANG DAN BELANJA MODAL TERHADAP REALISASI PENERIMAAN PAJAK DI INDONESIA

This study examines the effect of the realization of government spending consisting of goods expenditure, capital expenditure and employee expenditure on tax revenue in Indonesia. In this study, we use four analytical methods that consist of Granger Test, Partial Adjustment Model (PAM), Error Correction Model (ECM) and Vector Autoregression (VAR). The result shows that the realization of goods and employee expenditure are significant determinant of the tax revenue. Further examination shows that the shocks on goods and employee expenditure havea positive impacts toward tax revenue. However the shock effects are different on those variables. On the shock to goods expenditure, the tax revenue response will occur directly, in contrast to shock on employee expenditure that requires time lag. This study also finds that between PAM and ECM, the ECM model is more appropriate to be used to explain the effect of government spending on tax revenue in Indonesia.

Pengaruh Ukuran Pemerintah Daerah, Umur Pemerintah Daerah, Status Pemerintah Daerah, Jumlah Penduduk, Jumlah SKPD, Belanja Pegawai dan Leverage Terhadap Kemandirian Keuangan Daerah

This study aims to determine the effect of the size of the local government, the age of the local government, the status of the local government, the total population, the total of SKPD, employee expenditure and leverage on regional financial independence. The population in this study is Regency/City in West Sumatra Province in 2015-2019. This study uses secondary data. The sampling technique used the Total Sampling method with a sample of 19 districts/cities with a period of 5 years. Data analysis used multiple linear regression analysis. The results of the study indicate that the status of local government, population and leverage affect regional financial independence. Meanwhile, the size of the local government, the age of the local government, the number of SKPD and employee expenditures have no effect on regional financial independence.

Analysis of the Financing of Local Communities in Slovenia in Times of Economic Downturn and Crises

Based on the sample of all municipalities in Slovenia from 2008 to 2014, the authors answered how austerity measures affect the expenditure side of the revenue and expenditure account of municipalities. The authors used a statistical program to process the data. The research intends to anticipate timely action in the next economic crisis. The results showed that the austerity measures represent a reduction in annual holiday pay abundantly visible in the first year. Other savings measures in wages and expenses for employees are less visible in the first year and more visible in the following years. There is a positive correlation between the variables payroll and other employee expenditure and the number of employees. The authors propose to change the legislation in the area of financing of municipalities.

PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Nusa Tenggara Timur)

This study aims to analyze the influence of the variables of Local Own Revenue, General Allocation Funds, Special Allocation Funds, Profit Sharing Funds and Employee Expenditures on Capital Expenditures at Regency / City Governments in East Nusa Tenggara Province 2015-2018 partially and simultaneously. The population in this study were 22 regencies / municipalities in East Nusa Tenggara Province during the 2015-2018 period. This study uses secondary data in the form of the East Nusa Tenggara Provincial Government Budget Realization Report. Hypothesis testing in this study using multiple linear regression with t test, F test and coefficient of determination. The data that has been collected is analyzed first with a classical assumption test before testing the hypothesis. The results of the study partially show that the variables of Local Own Revenue and Special Allocation Funds have a significant effect on Capital Expenditures, while the variables of General Allocation Funds, Profit Sharing Funds and Employee Expenditures have no significant effect on Capital Expenditures. The results of the research simultaneously show that the variables of Local Own Revenue, General Allocation Fund, Special Allocation Fund, Profit Sharing Fund and Employee Expenditure have an effect on capital expenditure.

Dampak Pandemi Terhadap Penyerapan Anggaran di Kantor Kementerian Agama Kabupaten Mojokerto

The government made a lot of efforts in preventing the spread of Covid-19, this greatly affected for the realization of budget absorption especially on employee expenditure, goods expenditure and capital expenditure. By taking secondary data from expenditure realization in 2019 and expenditure realization data from 2020 to June, the effects of the spread of Covid-19 on budget absorption can be seen, especially at the Mojokerto Regency Ministry of Religion Office. From the results of the efficiency ratio found an increase in the category of sufficient efficiency to be very efficient, but the value of budget absorption to the maximum compliance of absorption every quarter found a decrease from the very good value category to the bad value category. There is a positive impact on the budget for the coming year, namely in terms of budget savings and efficient use of the budget. With lower costs (decreasing) agency services to the community continue to be carried out to the maximum and the same output is achieved.