Provincial Government In Indonesia Research Articles

Factors Affecting The Local Taxes Revenue By Provincial Governments In Indonesia

This study aims to investigate the influence of regional gross domestic product (GDP), population size, and the poverty rate on the local tax revenues of Indonesian provincial governments. Secondary data from the publications of the Central Statistics Agency (Badan Pusat Statistik) covering a 5-year period from 2016 to 2020 were utilized for this research. The study focuses on 34 provinces in Indonesia. The research employs panel data regression with the panel-generalized least squares model. The findings indicate that regional GDP has a positive and significant impact on the local tax revenues of provincial governments. An increase in the population size also positively and significantly affects the local tax revenues. Conversely, a rise in the percentage of the population living in poverty has a negative and significant effect on local tax revenues of provincial governments. The simultaneous influence of regional GDP, population size, and the poverty rate on local tax revenues is also significant. To promote higher local tax revenues, the government should encourage economic growth in the regions and invest in enhancing the quality of human resources. This approach would lead to increased regional GDP and population, thereby boosting local tax revenues. Furthermore, efforts to reduce poverty levels would raise consumption and income among the population, ultimately contributing to increased local tax revenues.

DIGITALISED TALENT MANAGEMENT IN PUBLIC SECTOR: A LESSON LEARNED FROM THE WEST JAVA PROVINCIAL GOVERNMENT

Objective: This empirical study aims to address the existing gap in scholarly research pertaining to talent management within the public sector. Specifically concentrating on the West Java Provincial Government in Indonesia, the research investigates the practical implementation of digital-based talent management for civil service personnel through a case study approach. Methods: The research adopts a qualitative methodology employing interviews, observation, and documentation studies to delve into the intricacies of talent management within the governmental context. Result and Conclusion: The findings underscore the pivotal role of talent management in upholding the merit system, ensuring equitable and objective placement in critical positions. Implementation strategies encompass various steps, ultimately leading to the realization of benefits from a digitalized approach, including the generation of comprehensive and measurable talent data. The digital transformation not only enhances Human Resources management but also promotes objectivity and operational efficiency. Implication of the research: This study bears significance in emphasizing the critical factors contributing to successful digital-based talent management implementation, namely top leadership commitment, HR manager capability, and IT infrastructure support. These insights provide practical implications for organizations seeking to enhance talent management practices within the public sector. Originality: While contributing valuable insights into the talent management process, it is imperative to acknowledge the limitations of this study, primarily its exclusive focus on the procedural aspects without exploring the subsequent impact on individual or organizational performance. Future research endeavors could leverage our findings as a foundational reference, expanding upon these areas for a more comprehensive understanding.

Factors Affecting Internet Financial Reporting Disclosure to Provincial Governments In Indonesia

Internet financial reporting is important because people are now geographically spread across different regions and countries. Disclosure with traditional paper-based methods has the disadvantage of limited time for filing. In the current era of globalization, Indonesian people can live in any region or country, so using internet financial reporting methods for information disclosure is available on the official government website and can be done at any time. This study aims to test or measure the impact of specific changes to existing assumptions or hypotheses, in this study are factors that affect the disclosure of internet financial reporting, where the variables used are the size of local government, regional expenditure, local original income and audit opinions on internet financial reporting in Indonesia. The type of research used in this research is quantitative research. Based on the results of research and discussion in this study, the conclusion that can be obtained based on the research variables used is that the size of local government does not affect Internet Financial Reporting which means that the size or size of local government has not been able to encourage local governments to publish financial information on local governments.

Measuring the Security of Indonesian Local Goverment Mobile Apps

Mobile apps are critical in supporting the Indonesian provincial government during daily operations. Regarding their important role, these apps are the potential to become a target of malicious activity to gain access to government information. Hence, in this research, we conduct a security measurement of mobile apps affiliated with the provincial governments in Indonesia, aiming to provide a source of information for the app's developer to make further security improvements. To the best of our knowledge, this is the first study to conduct an empirical analysis related to this area, expecting to become a cornerstone for further research. In total, we found 162 mobile apps available on the Google Play Store and correlated to 31 province governments in Indonesia. We conducted standard mobile apps static analysis method, starting from metadata scraping of each provincial government-affiliated app available at the Google Play Store and measured their security based on several indicators, including access to sensitive permission, unprotected exported components, the adoption of binary protection mechanism, and the appearance of third-party tracker libraries. We found that 27.1% (44) government apps request at least two dangerous permission, over 5% of the apps embed the Advertisement library, 10% of the apps have more than five exported Activities, and 44 (25.94%) Indonesian government apps did not adopt any binary protection mechanism. Hence, these results can be tailored as a reference for the provincial government in determining the level of effectiveness and impact of an app when developing mobile-based software in the future.

Does the Flypaper Effect Phenomenon Occur on the Financial Performance of Provincial Governments in Indonesia?

The purpose of this research is to detect the flypaper effect phenomenon on the financial performance of provincial governments in Indonesia. This research uses one dependent variable, namely regional expenditure and two independent variables, namely the General Allocation Fund (GAF) and local own-source revenue (OSR). The data used in this research is secondary data in the form of panel data consisting of time series data (2018-2022) cross section with the number of observations as many as 33 provinces. Then, this research data was collected from the Directorate General of Financial Balance, Ministry of Finance of the Republic of Indonesia and other supporting reports. This research was analyzed using panel data regression analysis. Based on the results of panel data regression, results were obtained Based on the results of panel data regression, results were obtained that partially each variable local own-source revenue (OSR), The General Allocation Fund (GAF) has a positive and significant impact on the regional level of exploration in Indonesia. Meanwhile, simultaneously local own-source revenue (OSR), General Allocation Fund (GAF) has a positive and significant impact on regional expenditure in Indonesia with an Adjusted R-squared amount of 97.07 percent. Then, if you look at the flypaper effect phenomenon, it can be concluded that there is a flypaper effect on the financial performance of provincial governments in Indonesia. Based on the results of this study, each provincial government in Indonesia should increase Local Own-Source Revenue (OSR) to be used as the main source of regional expenditure, then local governments should also prioritize the use of regional expenditure for productive things, so that the existence of central government transfer funds can increase the independence of government financial performance and ultimately can minimize dependence on the central government.

Mapping and Analyzing E-Government Sentiments in Local Governments in Indonesia

This study aims to comprehensively map and evaluate the quality of E-Government services in local governments throughout Indonesia, focusing on public perceptions. Employing a descriptive method and qualitative approach, data collection involves non-participant observation. Researchers observed the implementation of E-Government within provincial-level local governments participating in the 2021 Electronic-Based Government Systems evaluation through Google Play. Data analysis utilizes an interactive model to provide nuanced insights. The findings reveal that E-Government implementation in Indonesian provincial governments is primarily concentrated within the E-Service category, comprising 50% or 89 applications. The most advanced category is E-Information, encompassing 38% or 67 applications. However, the E-Participation category is notably underrepresented, with only 15% or 19 applications implemented by provincial governments in Indonesia. This study contributes to a deeper understanding of Indonesia’s current landscape of E-Government services. It underscores the importance of further developments, particularly in promoting citizen participation and engagement.

Peningkatan Kinerja Pemerintahan Melalui Good Government Governance dan Pencegahan Korupsi

Indonesia has enormous economic potential, but not been able to make the Indonesian people prosperous. This problem occurs because corrupt practices that cause loss of government resources. A good management system needs to be developed to reduce the occurrence of corruption This research aims to investigate the relationship between regional government governance, quality of corruption prevention and regional government performance in 34 provincial governments in Indonesia. This research uses Structural Equation Model (SEM) analysis with the Partial Least Square (PLS) method. This research uses secondary data from government institutions for 2021-2022. The results of this research state that the three variables have a significant positive relationship and have a causal relationship.

Determinan Perilaku Opurtunistik Penyusunan Anggaran Pemerintah Propinsi di Indonesia

This research intends to examine the influence of Regional Original Revenue (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) toward Opportunistic Behavior of Budget Compilers in Provincial Governments in Indonesia. The research objects selected to be the research population are 34 provinces in Indonesia during 2017-2021. The sampling technique was selected purposively with a total sample of 25 provinces in Indonesia. The type of study data source is in the form of secondary data those are Budget Realization Reports for each Provincial Government sourced from the BPK RI and expenditure information data based on functions contained on DJPK website. Multiple linear regression analysis is used as a method of analysis by applying the IBM SPSS version 29 program. The conclusions obtained from the research indicate that partially Regional Original Revenue effects Opportunistic Behavior in Budgeting, while General and Special Allocation Fund partially have no effect on Opportunistic Behavior in Budgeting. Meanwhile, together, Regional Original Revenue, General Allocation Fund, and Special Allocation Fund influence the Opportunistic Behavior of Budgeting. This research is limited to the provincial government level and only discusses the influence of PAD, DAU, and DAK on Opportunistic Behavior in Budget Preparation within a five-year period, therefore it would be better if further research to increase the quantity and variety of samples so the scope of research is wider. Apart from that, it is hoped that future researchers will be able to use other related variables so that other factors that might cause opportunistic behavior can be identified.

The impact of social aid on poverty during the COVID-19 pandemic: Empirical evidence from Indonesia

The primary goal of this study is to investigate the impact of social aid expenditures on the proportion of poor people in Indonesian provinces, as well as the additional impact of the COVID-19 pandemic on poverty levels, with a particular emphasis on the interaction between social assistance spending and the pandemic’s effects. Focusing on 34 provincial governments in Indonesia from 2004 to 2022, the data were analyzed using the two-step GMM system. The results of this study indicate that social aid expenditures negatively and significantly impact the proportion of Indonesia’s population living in poverty. This demonstrates that a rise in social aid expenditures lowers Indonesia’s proportion of the impoverished population. The observed negative impact suggests a real decrease in the poverty rate as social aid expenditures rise. In the meantime, this study discovers a positive and noteworthy impact of the COVID-19 variable. This indicates that compared to the time prior to the COVID-19 pandemic, a larger percentage of Indonesians lived in poverty during the pandemic. Furthermore, social aid expenditures were unable to reduce the number of poor people in Indonesia during the COVID-19 period.

Implementation of public sector marketing in Indonesia: Internet-based study official provincial government website

The quality of performance and public services in Indonesia still requires significant improvement. One approach that can be used to improve this quality is the application of marketing concepts. This research aims to identify the practice of implementing a marketing approach, especially the 4P1C strategy (product, price, place, promotion, and customer focus and relations) in the public sector in Indonesia. The method used is content analysis, where marketing strategy practices are detected through narratives on the official pages of provincial government agencies in Indonesia. 4,678 pages of text (1,126,018 words) were copied from 34 official Provincial Government websites for analysis. Analysis was carried out on manifest content using an a priori coding approach and hidden content supported by the QDA Miner application. The analysis results show that provincial governments in Indonesia still need to maximize the implementation of the 4P1C marketing strategy fully. The element of "promotion" became the dominant element of the process, with words such as "socialization" and "information" dominating usage. However, it is essential to note that the term "information" is more related to the obligation to disclose information by the law than persuasion efforts for promotional purposes. Apart from that, the provincial government does not use its official website as a marketing tool for its region (marketing place). Only a few provinces use narratives related to "investment," "regional potential," and "regional advantages" as marketing efforts. This research confirms the view of Lee & Kotler (2006) that marketing in the public sector is a field that still needs to be considered and understood by public sector managers. Thus, further efforts are required in order to increase understanding and application of marketing concepts in the context of public services in Indonesia.

The Effect of Environmental Tax - Spending Mix on Province Air Quality

The provincial government in Indonesia has been mandated to collect environmental-related taxes in recurrent vehicle taxes, vehicle transfer taxes, and gasoline taxes. These vehicle-related taxes have been the dominant type for the provincial government. Yet, the environment-related spending has been relatively low, within 1-3% of total expenditures. This study examines to what extent such environmental tax–spending mix affects the environmental outcomes measured by the air quality index. The novelty of this study comes in using detailed environmental-related tax revenues at the sub-national level and providing a context of the large developing country in a decentralized economy – Indonesia – as a case study. Our study finds the link between environmental tax in the case of the vehicle recurrent tax and gasoline tax in improving air quality and environmental quality index, respectively. But on the spending side, there is no evidence that provincial environmental spending may improve the air or environmental quality index. Nonetheless, we found a correlation between the vehicle transfer tax revenues and the share of province environmental spending, implying that environmental tax revenues, to some extent, correspond to the related provincial expenditures on environmental protection. This study signals the need also to expand environmental spending to complement existing environmental tax policy at the provincial level.JEL Classification: H71, H76, Q53How to Cite:Qibthiyyah, R. M., & Zen, F. (2023). The Effect of Environmental Tax Spending Mix on Province Air Quality Index. Signifikan: Jurnal Ilmu Ekonomi, 12(2), 221-230. https://doi.org/10.15408/sjie.v12i2.32395.

The Flypaper Effect Phenomenon: Evidence from Indonesia

Abstract One of the implementations of autonomy policy is fiscal decentralization. The State gives chance to every local government for improving its fiscal ability. Original Local Government Revenue (PAD) is fiscal potency owned local government to improve local government independence to promote welfare to society. To accelerate fiscal independence of local government equally, the central government sends transfer funds in the form of General Allocation Funds (DAU) which aims to comply local government expenditure that has not fulfilled. However, problems faced is local government expenditure management still much more affected by DAU rather than PAD. It indicates that local government still depends on central government to comply expenditure called flypaper effect. This research aims to analyze the effect of PAD and DAU on local government expenditure by identifying whether occurs flypaper on provincial government in Indonesia. The method used in this research is analysis regression of panel data with Generalized Least Square (GLS). Data used is panel data from 34 provinces in Indonesia between 2008 and 2017. Based on results estimation, PAD and DAU positively and significantly affect local government expenditure. However, the DAU more affects local government expenditure compared with PAD. This exhibits that flypaper effect phenomenon occurred on provincial government in Indonesia which local government expenditure response more affected by DAU than PAD. It is happening due to the provincial government still relies on central government to comply its expenditure illustrated with high DAU transfers. This research concludes that decentralization policy in Indonesia is not effective yet. Thus, the government needs to adjust decentralization policy in order to improve regional fiscal independence.

PENGARUH PENGELUARAN PEMERINTAH SEKTOR KESEHATAN DAN PENDIDIKAN TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM)

This study aims to test and analyze the effect of government expenditure on the health and education sectors on HDI. This research uses a quantitative approach. The population of this research was provincial governments in Indonesia in 2017-2021, and purposive sampling was used to select the research sample. The research sample amounted to 31 with a period of 5 years, which means the total amount of data is 155. The data analysis technique uses panel data regression analysis assisted by the Eviews application. The findings of this study are that government expenditure on the health sector does not affect HDI. In contrast, government expenditure on education affects HDI and its components, namely life expectancy, education, and per capita expenditure. This study implies that the management of health and education funds needs to be optimized to improve human development. The government needs to think carefully about how to use these funds effectively and on target. A well-targeted budget allocation will support the achievement of increased human development.

Ratcheting Effects on Regional Government Revenue and Expenditure Budgets in Indonesia

This study was conducted to determine the existence of a ratchet effect in the regional revenue and expenditure budget. This research is quantitative descriptive research. The population used in this study were 34 provincial governments in Indonesia. The data used in this study are regional revenue and expenditure budgets data in 2019-2021 from the Ministry of Finance. A simple linear regression model is used to test the research hypothesis. The results of the study found that there was a ratcheting effect in the regional government revenue and expenditure budgets of provincial governments in Indonesia. The results of this study indicate that there is a ratchet effect in the preparation of regional revenue and expenditure budgets. The existence of a ratchet effect in regional revenue and expenditure budgeting implies that the model for setting regional revenue and expenditure budget targets provides incentives for budget actors to behave opportunistically

The Effect of Balance Funds, Regional Own Revenue, And Size of Local Government on Education Sector Regional Expenditures and the Implications in Regional Expenditures for Outcomes in Education Provincial Governments in Indonesia

This research aims to examine the effect of balance funds, the regional revenue and the response of government over the result on an education aspect with regional expenditure in the education sector as mediator. The population the research is 33 provincial Governments in Indonesia between 2017-2020. This study uses secondary data and the data describes about the reports on regional government on local authority revenue expenditure (APBD) and outcome data on education sector in the form of school enrollment rates in Indonesia. Furthermore, the data collection displays through documentation and the method used is multiple linear regressions that use the Eviews program version 12 with panel data assessment. The results of this study represent: (1) The balance funds, regional revenue and the influence of government response on Regional Expenditures Of Education Sector. (2) The balance funds, regional revenue and the influence of government that effect outcomes in the education sector. (3) The effects of Regional Expenditures on educational outcomes sector. (4) The Regional Expenditures on education fully mediates the influence of balance fund in the educational outcomes sector. (5) The Regional Expenditures on education partially mediates the influence of Regional Revenue in the educational outcomes sector. (6) The Regional Expenditures on education partially mediates the influence of government on the educational outcomes sector.

Peran Government Financial Dan Pertumbuhan Ekonomi Dalam Kesiapan Adopsi Paripurna International Public Sector Accounting Standards

Purpose: The objective of this research to assess and analyze the role of government finance and economic growth in influencing the readiness of plenary adoption of IPSAS. Methodology/approach: The sample in this study consisted of 198 research data from 33 provincial governments in Indonesia that sample criteria. The data of this study were analyzed using multiple regression analysis. Findings: The results of the study found that low level of government finance expected to role in the readiness of IPSAS plenary adoption. Meanwhile, the economic growth rate that is getting better or worse can influence the informer to disclose information in accordance with the elements of IPSAS. Practical implications: This research contributes to provincial governments and policymakers to better support the implementation of accrual-based IPSAS and is used guide for policymakers in determining whether plenary adoption is relevant so as to create value for public entities, especially public sector organizations. Originality/value: Regarding IPSAS, there has been no empirical research that analyzes the readiness of IPSAS plenary adoption with economic growth factors that play a role in IPSAS adoption readiness. So this needs to be done research that leads to the readiness of IPSAS adoption in full with factors that influence it.

Peran Mediasi Pertumbuhan Ekonomi pada Pengaruh Desentralisasi Fiskal terhadap Ketimpangan Pendapatan Daerah

This study aims to examine and prove the effect of fiscal decentralization on regional income inequality with economic growth as a mediating variable. This study is quantitative. The research population is provincial governments in Indonesia in 2017-2021. Sample selection using purposive sampling techniques. The research sample amounted to 15 provincial governments. Data analysis technique in this study using Structural Equation Modeling Partial Least Square (SEM-PLS) with WarpPLS 7.0 software. The results showed that fiscal decentralization has no effect on regional income inequality. Fiscal decentralization affects economic growth. Economic growth affects regional income inequality. Fiscal decentralization with economic growth as a mediating variable affects regional income inequality. The implication of this research is fiscal decentralization that has been running needs to be optimized. This is to realize equitable distribution of regional income and increase economic growth. In addition, the government needs to pay special attention to areas that have high economic growth rates. However, it is followed by a high income inequality.

Pandemi Covid-19: Dampak Global dan Peluang Bagi Sektor Pertanian Indonesia

The covid-19 pandemic has had a crucial impact on the agricultural sector in the world and in particular the agricultural sector in Indonesia. The purpose of this research is to find out how the impact of the Covid-19 pandemic has had an on the Indonesian agricultural sector and how the Indonesian agricultural sector can adapt to this impact. In this research, the authors used primary data from 2013 to 2022 with data from twelve ministries, institutions, and provincial governments in Indonesia. Also, the author uses secondary data that comes from articles, books, and other credible sources. The author uses an adaptive capacity approach in analyzing the development of the Indonesian agricultural sector in the era of the covid-19 pandemic. Based on the author's qualitative research analysis, the Indonesian agricultural sector can adapt well in the covid-19 pandemic era by having high resilience, as well as anticipated vulnerabilities. Also, the covid-19 pandemic has actually provided the new potential for the Indonesian agricultural sector. The author proposes five initiatives to ensure the long-term sustainability of Indonesia's agricultural sector.

The Role of Local Taxes and Local Retributions to Provincial Government Local Own-Source Revenue (Pad) in Indonesia in 2019-2021 (Before and During the Covid-19 Pandemic)

This study aims to analyze the role which in this case includes the effectiveness, growth rate, and contribution of local taxes and regional levies to the locally generated revenue (PAD) in Indonesia in 2019-2021, or a comparison of the phenomena before and during the Covid-19 period. The data is sourced from secondary data in the form of time series data obtained by researchers indirectly through intermediary media, the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia through the https://djpk.kemenkeu.go.id page. Methods of testing and data analysis using descriptive statistical tests by measuring the effectiveness, contribution, and growth rate. Based on the results of the research, the effectiveness of provincial government regional tax revenues or regional levies in 2019 – 2021 has fluctuated and tends to experience a drastic decline in 2020. However, it can still be categorized as less effective to very effective. The average g rowth rate of all provincial governments in Indonesia has not managed to experience growth in both local tax revenues and regional levies in 2019 – 2021. The contribution of local taxes to the locally generated revenue (PAD) of all provinces in Indonesia is classified as very good. Meanwhile, the contribution of regional levies to the PAD of all provinces in Indonesia is classified as very low.

Analysis of Social Assistance and Provincial Unexpected Expenditure in Indonesia Before and After Covid-19 (Time Series Analysis: 2019 – 2021)

Social assistance spending and unexpected spending are interesting instruments to study concerning the Covid-19 pandemic, as it is well known that this budget allocation is also widely used to finance Covid-19 handling activities. The focus of the objectives of this research is to analyze the variance, growth, and efficiency of social assistance spending and unexpected spending for each provincial government in Indonesia in the period before and after Covid-19, namely 2019 – 2021. This research is a type of quantitative descriptive research. The data source used in this study is secondary data with time series data analysis. Data were obtained by researchers indirectly, namely through intermediary media at the Directorate General of Fiscal Balance (DJPK) Ministry of Finance of the Republic of Indonesia. The analytical method used in this research is the analysis of variance, growth, and efficiency. The results of the study show that the variance of provincial government social assistance spending in Indonesia in 2019 – 2021 has different values, but on average it experiences flavourable variance. In 2019 - 2021 there will be very extreme growth fluctuations in social assistance spending and unexpected spending, especially in 2020. Several provincial governments are inefficient in spending on social assistance and unexpected spending in 2019 - 2021, this is one of them affected by the conditions of the Covid-19 pandemic.