Profit Sharing Funds Research Articles

Determinants of Poverty Levels In Terms of Regional Revenues and Expenditures in Regency/City Jambi Province 2017-2022

The aim of this research is 1) To analyze the development conditions of poverty levels, local original income, general allocation funds, special allocation funds, profit sharing funds, capital expenditures and expenditures on regency/city goods and services in Jambi Province for 2017-2022. 2) To analyze the influence of Regional Original Income, General Allocation Funds, Special Allocation Funds, Profit Sharing Funds, Capital Expenditures and Goods and Services Expenditures on Regency/City Poverty Levels in Jambi Province in 2017-2022. The type of research used is descriptive and quantitative population research in this research is all districts/cities in Jambi Province, data collection techniques are indirect observation and library research (library study). The type of data used in this research is secondary data. The data analysis technique in this research uses panel data regression. The research results show that Original Regional Income has a negative and insignificant effect on the poverty level, meaning that if local original income increases, the poverty level will decrease. General Allocation Funds have a negative and significant effect on poverty, meaning that if general allocation funds increase, the poverty level will decrease. Special Allocation Funds have a negative and significant effect on poverty, meaning that if special location funds increase, the poverty level will decrease. Profit Sharing Funds have a negative and significant effect on poverty, meaning that if profit sharing funds increase it can reduce poverty rates. Capital expenditure has a negative and insignificant effect, meaning that if capital expenditure increases, the poverty level will decrease but not significantly. Expenditure on goods and services has a negative and significant effect, meaning that if expenditure on goods and services increases, the poverty level will decrease.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Indeks Pembangunan Manusia Kabupaten/Kota NTB Tahun 2018-2022

This research aims to determine the influence of local original income (regional taxes and regional levies), and balancing funds (profit sharing funds, general allocation funds, and special allocation funds), on the Regency/City Human Development Index in NTB Province for 2018-2022. Data analysis uses panel data regression with the fixed effect model method. The results of this research show that: (1) Regional taxes do not have a significant effect on the Regency/City Human Development Index in NTB Province. (2) Regional levies do not have a significant effect on the Regency/City Human Development Index in NTB Province. (3) Profit Sharing Funds do not have a significant effect on the District/City Human Development Index in NTB Province. (4) General Allocation Funds do not have a significant effect on the Regency/City Human Development Index in NTB Province. (5) Special Allocation Funds have a positive and significant effect on the District/City Human Development Index in NTB Province. Keywords: Original Regional Income, Balancing Funds, Human Development Index, NTB Province.

The Effect Of Original Local Government Revenue, General Allocation Funds, Specific Allocation Funds And Profit Sharing Funds On Economic Growth Mediated By Capital Expenditure In Districts/Cities In Central Java

The Effect Of Original Local Government Revenue, General Allocation Funds, Specific Allocation Funds And Profit Sharing Funds On Economic Growth Mediated By Capital Expenditure In Districts/Cities In Central Java

The Influence of Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds on Regional Spending (Case Study of Regency and Municipality in Central Java)

The background of the problem in this study is that the realization of Regional Levies revenues, Profit Sharing Funds and General Allocation Funds in Semarang Regency is not in accordance with the budgeted so that Regional Expenditure has decreased. This study aims to determine whether Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds affect Regional Expenditures. The population and sample of this study are regencies and municipalities in Central Java. Regional spending has an important role in running the government system, namely to improve public welfare and as a form of good governance. This study uses multiple linear regression analysis using data obtained from a summary of the 2020 and 2021 Regional Budget (APBD) realization reports which are quantitative published on the Indonesia Statistics. The number of samples in this study are 70. The results of the study show that Regional Taxes and General Allocation Funds have a positive effect on Regional Expenditure, while Regional Levies and Profit Sharing Funds have no effect on Regional Expenditure.

Pengaruh Pendapatan Asli Daerah, Belanja Modal dan Dana Bagi Hasil Migas terhadap Pertumbuhan Ekonomi di Aceh

Economic growth is an indicator of the success of development implementation which can be used as a macro benchmark and changes in Gross Regional Domestic Product (GRDP) in a region. GRDP is the amount of added value produced by all business units in a region. The higher the economic growth of an area indicates the better the economic activity in that area. This research aims to determine the influence of PAD, Capital Expenditures, Oil and Gas Profit Sharing Funds on economic growth in Aceh, with the selected year starting from 2011-2020. This research uses quantitative methods and the data used is secondary data in the form of the Aceh Government Financial Report and the General Ministry of Finance. The data analysis method uses multiple linear regression analysis. The results of the research show that local revenue has a positive and significant effect on economic growth in Aceh with a significance value of 0.009 < 0.05 and a value of tcount of 3.778 > ttable l value of 1.8945. Capital expenditure has no significant effect on economic growth in Aceh with a significance value of 0.464 > 0.05 and a t value of -0.783 < t table value of 1.8945. Oil and gas profit sharing has no significant effect on economic growth in Aceh with a significance value of 0.521 > 0.05 and a tcount value of -0.682 < ttable value of 1.8945. The results of the F test (simultaneous) show that the significance value of F is 0.001 < 0.05 and the F value is 24.832 > 19.35 indicating that there is a positive and significant influence of PAD, Capital Expenditures, Oil and Gas Profit Sharing on economic growth in Aceh.

The Influence Of Local Own-Source Revenue, Revenue Sharing Funds And Special Allocation Funds On GDRP In Pesisir Barat Districts Of Lampung Province

Decentralization of policies provides great opportunities for regions to improve financial conditions. Efforts to increase regional revenues by paying attention to regional economic development, one of which is Regional Original Income (PAD), Profit Sharing Funds (DBH), Special Allocation Funds (DAK), and other legitimate income are other sources of income which are believed to encourage government to increase economic growth and community needs, especially the West Coast district. This research is quantitative descriptive in nature, with secondary data, Pesisir Barat Regency as the research observation area. The research was carried out with data from quarters 1 to 4 for 9 years time series from the period 2014: Quarter 1 - 2023: Quarter 4. The data is in the form of a timeseries so the methodology used is Ordinary Least Square (OLS) and Error Correction Model (ECM) . The research results show that regional original income (PAD) has a positive and significant influence on the long-term relationship with gross regional domestic product (GRDP), and does not have a positive and significant influence on the short-term relationship. Profit Sharing Funds (DBH) have a positive and significant influence on the long-term relationship with gross regional domestic product (GRDP), and have a positive and significant influence on the short-term relationship. Special Allocation Funds (DAK) have a positive and significant influence on the long-term relationship with gross regional domestic product (GRDP), and have a positive and significant influence on the short-term relationship.

Impacts of Direct Cash Assistance, Social Security Enrollment, and Employment Stability on the Welfare of Hand-Rolled Cigarette Workers in Central Java

This research investigates the relationship between Direct Cash Assistance (BLT) from the Tobacco Product Excise Profit Sharing Fund (DBHCHT), BPJS Employment, employment status, and the welfare of hand-rolled cigarette workers in Central Java, Indonesia. Given the significant shifts from manual to mechanized production in the tobacco industry, the study addresses the crucial aspect of worker welfare amidst these changes. The analysis focuses on four key areas: Pati, Kudus, Demak, and Jepara, utilizing data collected from 451 hand-rolled cigarette workers through structured interviews. The methodology involves an ordered logit regression model to evaluate how financial assistance, health and accident insurance coverage through BPJS Employment, and permanent versus contractual employment statuses impact the welfare of these workers, with welfare quantified in terms of income and asset ownership. The results indicate a positive correlation between the provision of BLT DBHCHT and improved welfare indices, highlighting the effectiveness of direct financial aid in enhancing living standards. Additionally, enrollment in BPJS Employment is significantly associated with better welfare outcomes, underscoring the importance of robust social security systems for protecting worker welfare. The study also finds that permanent employment contributes to higher welfare levels compared to contractual work, suggesting that job security plays a crucial role in promoting worker well-being. These findings underscore the necessity for targeted policy interventions aimed at improving socio-economic conditions for laborers within Indonesia's tobacco sector. They also advocate for an expanded scope of welfare indicators in future studies to include more comprehensive assessments of worker well-being, incorporating health, educational attainments, and psychosocial factors.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil dan Tingkat Inflasi terhadap Belanja Modal di Provinsi Bengkulu Tahun 2018-2022

The purpose of this study is to determine how the impact of capital expenditure in Bengkulu Province from 2018 to 2022 is related to local original income (PAD), general allocation funds (DAU), profit-sharing funds (DBH), and inflation. The study population consisted of local original income, general allocation funds, profit-sharing funds, inflation rates, and capital expenditures. Ten cities and regencies in Bengkulu Province. This study uses secondary data on the implementation of the 2018–2022 Bengkulu Provincial APBD budget obtained from the Directorate General of Financial Balance. WarpPLS software version 7.0 will be used as a data analysis tool to review research data. The conclusion of this study shows that although the general allocation fund does not have a significant effect and the inflation rate has a significant negative influence on capital expenditure, local original income, and profit-sharing funds have a significant positive influence.

BELANJA MODAL KABUPATEN/KOTA DI PROVINSI LAMPUNG: AMATAN TERHADAP PENDAPATAN DAERAH DAN DANA PERIMBANGAN

Lampung is a province in Indonesia with the highest percentage of regional budget realization for the 2022 fiscal year. However, the Lampung Provincial Budget's allocation for capital expenditure remains inadequate when compared to the realization of operational expenditure. When regional expenditure is viewed in terms of benefits, allocating the budget to the capital sector is very beneficial and productive for growth and service provision to the community. This study aims to analyze the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Profit Sharing Fund on District/City Capital Expenditure in Lampung Province for 2019-2022. This study determined a sample of 15 administrative regions in Lampung Province covering 13 districts and 2 cities using a quantitative approach. The data used is secondary data in the form of time series data for the 2019-2022 fiscal year period sourced from the website of the Central Statistics Agency of Lampung Province and the Directorate General of Financial Balance of the Ministry of Finance of the Republic of Indonesia in the form of a Report on the Realization of the District/City Budget of Lampung Province. Multiple Linear Regression Analysis is used to test hypotheses in data analysis techniques that prove Local Original Revenue and Special Allocation Fund have an effect on Capital Expenditure. Meanwhile, the General Allocation Fund and Profit Sharing Fund have no effect on capital expenditure.

THE INFLUENCE OF REGIONAL INCOME, GENERAL ALLOCATION FUNDS AND REVENUE SHARING FUNDS ON THE ALLOCATION OF CAPITAL EXPENDITURES WITH ECONOMIC GROWTH AS A MODERATING VARIABLE IN GOVERNMENTS EAST JAVA PROVINCE 2019-2022

This research aims to test and analyze the influence of Regional Income, General Allocation Funds, and Profit Sharing Funds on Capital Expenditures as well as the influence of Regional Income, General Allocation Funds, and Profit Sharing Funds with moderating economic growth on Capital Expenditures. This research was conducted at the Regency/City government in East Java Province. The sampling technique used was saturated sampling , and there were 36 districts/cities in East Java that were the sample for this research. This research uses the APBD Realization Report and GRDP Table for the 2019-2022 period as samples. The analytical method used to test the hypothesis in the research is Moderated Regression Analysis (MRA). The results of this research show that Regional Income, General Allocation Funds have an effect on capital expenditure in the Regency/City of East Java Province, but the Profit Sharing Fund variable has no effect on capital expenditure. The moderating variable (economic growth) is able to moderate the Profit Sharing Fund variable, but is not able to moderate the Regional Income and General Allocation Fund variables on capital expenditure.

The Effect of Economic Growth, Local Original Revenue, General Allocation Fund, Special Allocation Fund, and Profit Sharing Fund on Capital Expenditure of The NTB Provincial Government

The authority and policy of regional autonomy is carried out by the regional government. Local governments can facilitate economic growth and regional development, reduce community inequality, and advance community services more effectively according to the needs of local communities. This research aims to determine the effect of economic growth, local original income, general allocation funds, special allocation funds, profit sharing funds on capital expenditure in the West Nusa Tenggara province. By using quantitative research and using panel data regression model tools. The study's results stated: (1) Economic Growth is not significantly influenced by capital expenditure with t calculated at 0.3562 > of its significance value of 0.05. (2) PAD does not significantly affect capital expenditure because the calculated t result is 0.9951 > its significance of 0.05. (3) In DAU, the result t is calculated at 0.5908 > of its significance value of 0.05. Thus, DAU has no significant effect on capital expenditure. (4) DAK has a significant influence on capital expenditure. It can be seen from the t count of 0.00 < from the significance value of 0.05. (5) DBH is not significantly affected by capital expenditure. With a calculated t value of 0.5275 > of the significance value of 0.05, the variables Economic growth, regional original revenue, general allocation funds, and profit sharing funds do not significantly affect capital expenditure. In contrast, the variables of Special allocation funds significantly impact capital expenditure.

Predictors Of Capital Expenditures in Regency/City Regional Government in West Java Province 2017-2022

This research aims to analyze the influence of Regional Original Income, Budget Surplus, and Profit-Sharing Funds on Capital Expenditures. Capital expenditure is important for regional governments to improve the welfare of their people because it has objectives related to public services, one of which is to obtain fixed assets such as equipment, buildings, infrastructure, and other fixed assets. Things that influence the absorption of capital expenditure effectively or not can be seen from the Budget Realization Report. This research method is quantitative research with a descriptive and verification approach. Based on the research results, it was found that (1) Regional Original Income has an influence but is not significant on Capital Expenditures (2) Budget Surplus does not have a significant influence on Capital Expenditures (3) Profit-Sharing Funds do not have a significant influence on Capital Expenditures. The implication of this finding is that these three factors do not significantly influence Capital Expenditures. However, it should be noted that the influence of Regional Original Income on Capital Expenditures still needs to be researched further to ascertain whether this influence is truly insignificant or only occurs in certain cases.

How do Local Revenue, Revenue Sharing, General Allocation, and Special Allocation Funds impact Regional Spending in West Nusa Tenggara?

Regional own-source revenue serves as a vital funding source for local government operations. The more revenue a region generates locally, the greater its capacity to meet regional expenditure requirements. Regional revenue and expenditure are also funded through the regional budget, which includes profit-sharing funds, general allocation funds, and special allocation funds. This study aims to analyze the impact of Regional Own-Source Revenue, Production Sharing Fund, General Allocation, and Special Allocation Fund on Regional Expenditures in West Nusa Tenggara Province during the 2017-2021 period. The research is quantitative-descriptive in nature, utilizing secondary data from the West Nusa Tenggara Province Regional Financial and Asset Management Agency (BPKAD). Data collection is conducted through documentation, and data analysis employs panel data regression with the EViews 10 analysis tool. The findings indicate that local own-source income, general allocation funds, and special allocation funds positively and significantly influence regional expenditures in West Nusa Tenggara Province. However, profit-sharing funds have a negative and significant impact on regional expenditures. The determinant test (R2) reveals an R-Squared value of 0.9888, indicating that 98.88% of the variation in regional spending in West Nusa Tenggara Province can be explained by the independent variables, while the remaining 2.22% is influenced by external factors not included in this study's model.

The Flypaper Effect Phenomena in Regional Expenditure in Districts/Cities of the Special Province of Yogyakarta

This study aims to analyze the phenomenon of the flypaper effect through the influence of Local Own Revenue, General Allocation Funds, Special Allocation Funds, and Profit Sharing Funds on Regional Expenditures in the Regency/City of the Province of the Special Region of Yogyakarta. The data used in this study is secondary data for 2012 – 2021 sourced from the BPS for the Special Region of Yogyakarta and the DJPK of the Indonesian Ministry of Finance. The research method used is the quantitative method and processed with STATA 14. The results of the analysis show that simultaneously and partially the variables Local Own Revenue, General Allocation Funds, and Special Allocation Funds, have a positive and significant effect on Regional Expenditures. While the Revenue Sharing Fund does not affect Regional Expenditure, among the three balance funds of the General Allocation Fund has a major influence on Regional Expenditure. The results also show that there is a flypaper effect phenomenon in the Regional Expenditure of the Regency/City of the Province of the Special Region of Yogyakarta.

MENGEKSPLORASI HUBUNGAN ANTARA DANA OTONOMI KHUSUS DAN BELANJA MODAL DI DAERAH ACEH DAN PAPUA BARAT

This study aims to determine the effect of regional own revenue and revenue sharing funds on expenditure capital with special autonomy funds as moderators in regencies/cities in Aceh and West Papua in 2019 – 2021. This type of research is quantitative using secondary data in the form of Examination Reports on each district/city in Aceh and West Papua during the 2019 – 2021 period. The research method uses the census method or the entire population. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS version 25 application. The results of the study show (1) regional original income and revenue sharing simultaneously affect capital spending in Aceh and West Papua; (2) regional own-source revenues and profit-sharing funds partially affect capital spending in Aceh and West Papua; (3) special autonomy funds can moderate the influence of regional original revenue sharing on spending capital in Aceh and West Papua.

Policy Analysis of New Autonomous Region Formation: A Case Study on the Readiness of Tondano City Formation Based on Government Regulation Number 78 of 2007

<p class="s41"><span class="s40">This research aims to describe and analyze the implementation of Government Regulation Number 78 of 2007, focusing on the supporting and inhibiting factors in the process of preparing </span><span class="s40">Tondano</span><span class="s40"> Raya District to become </span><span class="s40">Tondano</span><span class="s40"> City, a New Autonomous Region. Using the Policy Analysis theory by Patton & Sawick</span><span class="s40">i</span><span class="s40"> (2012), the study develops policy alternatives to ensure readiness for this transformation. The findings indicate that while there is significant community support for forming </span><span class="s40">Tondano</span><span class="s40"> City, several administrative and technical requirements stipulated by Government Regulation Number 78 of 2007 remain unmet. Specifically, administrative challenges, economic indicators, and infrastructure improvements are needed. High community support and abundant natural resources are major supporting factors, yet the lack of clear regulations and a moratorium policy </span><span class="s40">present significant obstacles</span><span class="s40">. The proposed policy alternatives include: strengthening relationships between the DPR and the community, completing and updating essential data, maintaining population quality and quantity, increasing Profit Sharing Funds, General Allocation Funds, and Special Allocation Funds, enhancing local revenue policies, adjusting expenditure patterns, securing potential national financial sources for local management, granting greater discretion to local governments, promoting industrial development, and optimizing resource potential in the prospective new autonomous region. These alternatives aim to comprehensively address the readiness for the future formation of </span><span class="s40">Tondano</span><span class="s40"> City as a New Autonomous Region, ensuring sustainable development and improved public services.</span></p><p class="s42"><span> </span></p><p class="s37"><span class="s36">Keywords:</span></p><p class="s38"><span class="s31">policy </span><span class="s31">analysis</span><span class="s31">; </span><span class="s31">f</span><span class="s31">ormation of new autonomous regions</span><span class="s31">; </span><span class="s31">policy alternatives</span></p>

PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP BELANJA MODAL DI KABUPATEN/KOTA PROVINSI JAWA TENGAH

This study aims to determine the effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK) and Revenue Sharing Fund (DBH) to the capital expenditures. The population in this study were 35 Cities/Regencies in Central Java in 2016-2020. The data used in this study is from the Realization Report of the Regional Revenue and Expenditure Budget (LRAPBD) which is accessed through the official website of the directorate general of financial balance in the City/Regency in Central Java. The method of data analysis in this study used multiple linear regression analysis. The results showed that general allocation funds, special allocation funds and profit-sharing funds partially or simultaneously had significant results on capital expenditures in cities/districts in Central Java.

Pengaruh DBH, DAU, DAK Terhadap Bd Di Kota, Provinsi Jawa Timur Tahun 2014-2021

The purpose of this study was to determine the effect of balancing funds, including revenue-sharing funds (ISF), general allocation funds (GAF), and special allocation funds (SAF) on regional expenditure per city in the city of East Java Province in 2014-2021. The analysis tool used is panel data regression. The results of the study show that the variables of profit-sharing funds, general allocation funds, and special allocation funds have a positive and significant influence on regional spending in the City of East Java Province.

Pengaruh Dana Bagi Hasil (DBH) Dan Dana Desa Terhadap Pertumbuhan Ekonomi Dengan Belanja Modal Sebagai Variabel Moderasi Di Koridor Bali – Nusa Tenggara

This study aims to determine the effect of profit-sharing funds and village funds with capital expenditure as a moderating variable in the Bali-Nusa Tenggara Corridor. The data used is secondary data obtained from BPS and the directorate general of financial balances using the panel data regression method using the random effects model and moderating regression analysis for the moderation test. The results of this study indicate that revenue sharing and village funds have a significant effect on economic growth in the Bali-Nusa Tenggara Corridor with capital expenditure acting as a moderating variable

The Effect of Government Expenditure on Economic Growth in South Sulawesi

The purpose of this study was to determine the effect of balancing funds on the economic growth of regencies/cities in South Sulawesi Province as measured by the GRDP value. This study specifically analyzes general allocation funds, special allocation funds, and profit-sharing funds, which are considered to have an impact on regional economic growth. The data analysis method used is the Vector Eros Correction Model (VECM) panel, which involves carrying out a stationary test or unit root test, a correlation test, and a Granger causality test. This analysis was carried out with reference to the South Sulawesi Province APBD data for 2019–2021. The results of this study indicate that general allocation funds and special allocation funds do not have a significant effect on economic growth, while profit-sharing funds have a significant effect on the economic growth of districts/cities in South Sulawesi Province.