Realization Of Expenditure Research Articles

PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA PEMERINTAH PROVINSI ACEH

This research has been conducted to determine the effect of Regional Own-Source Revenues and Special Allocation Funds on the Capital Expenditures Allocation in Regencies/Cities in Aceh Province in 2014-2018. The data used in this study are secondary data in the form of the 2014-2018 Provincial Government APBK Reports consisting of own-source revenues realization data, and special allocation fund for capital expenditure realization data obtained through the website of the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia www.djpk.kemenkeu.go.id. The population in this study are 23 regencies/cities in Aceh Province consist of 18 regencies and 5 cities from 2014-2018. The data analysis method used is a multiple linear regression method with the help of SPSS (Statistical Package for Social Science) version 16.0. The results showed that partially, Own-Source Revenues has a significantly effect the allocation of capital expenditure of Regencies /Cities in the Aceh Province from 2014 to 2018. Partially, variable special allocation funds significantly influence the allocation of capital expenditure in the Regencies / Cities in the Aceh Province from 2014 to 2018 and simultaneously Own-Source Revenues and special allocation funds have a significant effect on capital expenditure allocations of Regencies/Cities in the Aceh Province from 2014 to 2018.

The Influence of Determination of Regional Budget with Regional Head Regulations and Capital Expenditure Allocation on Capital Expenditure Realization in the Provincial APBD of the Special Capital Region of Jakarta

This study aimed to determine how much influence the determination of the APBD with Regional Head Regulations and the allocation partially and jointly on the realization of capital expenditures in the APBD in the Province of the Special Capital Region of Jakarta for the 2015 Fiscal Year. The research method uses a survey with a quantitative approach that is correlational. The sampling technique is Simple Random Sampling; namely, taking sample members from the population is done randomly without showing the existing strata. The number of samples in this study was 89 respondents. Based on the results of the research that has been carried out, it can be concluded that: a) Multiple Regression Analysis obtained a positive value, namely the variable of determining APBD (X1) of 0.457 and variable of allocation of capital expenditure (X2) obtained a value of 0.463. The results of the Multiple Correlation Analysis between the Variables of determining APBD (X1) and Variables of allocation of capital expenditures (X2) of 0.690. Thus, it can be said that the relationship between the independent variable and the dependent variable is strong. b) The results of hypothesis testing both partially and simultaneously, the variables of determining APBD with local government regulation (X1) and allocation of capital expenditures (X2) affect the variable of capital expenditure absorption (Y), so that Ha is confirmed, Ho is rejected. c) From the coefficient of determination test results, the result is 0.476. Thus the independent variable can explain the dependent variable by 47.6% to the dependent variable, while the rest is not examined in this study.

Analysis of Short and Long Term Effect on Government Expenditure Realization and Income Disparity Toward Poverty in Aceh Province, Indonesia

Implementing the Regional Revenue and Expenditure Budget (APBD) policy and at the same time reducing income disparity is a tangible manifestation and success of local governments to keep poverty level low. This study focuses on the analyzing short-term and long-term effects of variables government expenditure realization and income disparity toward poverty in Aceh Province, Indonesia during 2010-2019 period using Auto Regressive Distributed Lag (ARDL) approach. It is found that both independent variables have no significant effect on short term but have significant effect on long term. Government expenditure realization is found significant at error level 1% while income disparity is found significant at error level 5% toward poverty in long term. Also both government expenditure realization and income disparity is found to have positive effect toward poverty in long term. Based on these findings it is hoped the policy maker will able to formulate a strategic plan to reduce poverty rate in Aceh Province, Indonesia.

Analisis Belanja Daerah pada Pemerintah Daerah Kabupaten Jepara

This study aims to determine the magnitude of variance ratio analysis and regional spending compatibility ratio analysis in Jepara Regency Regional Government for the period 2017 to 2020. In addition, we also want to know the level of regional spending efficiency in Jepara Regency Regional Government. The research method used is quantitative descriptive by using the analysis of variance ratio analysis, compatibility ratio analysis, and spending efficiency ratio analysis. The results show that from 2017 to 2020 Jepara Regency Regional Government falls into the category of favorable variance performance because the realization of expenditure does not exceed the total budgeted, almost 70% of total regional expenditure is used for operating expenditure, while the proportion of capital expenditure is far from operating expenditure, and the performance of the Jepara Regency Regional Government are included in the efficient category. This shows that the Regional Government of Jepara regency has succeeded in spending efficiency. The Regional Finance and Assets Management Agency should pay more attention to the situation and conditions in the hope that the budget can be realized well. Keywords: Regional Expenditure, Variance Ratio, Harmony Ratio, and Efficiency Ratio

Mandatory Spending of Education and Health Budget in Papua

This study aims to reveal the phenomenon of compliance with mandatory spending on education and health in 29 regencies/cities in Papua. The data analysis method applies quantitative descriptive data by using regional financial data, namely: Regional Revenue and Expenditure Targets, Education and Health Expenditure Allocation for Fiscal Year 2021, Realization of Regional Income, and Expenditure, Education and Health Expenditure Allocation for the Fiscal Year 2017-2020. The main finding of this study is that 27 local governments have not complied with mandatory spending on education, while for health, there are six local governments in Papua. Of course, this fact indicates one of the weaknesses in achieving the competitiveness of human development in Papua. Next is the fact that study results show that the amount of regional income and expenditure is not necessarily accompanied by the level of compliance with mandatory spending. This indicates the poor quality of planning and budgeting at the local government level in Papua. The author is aware of the limitations of this study; in disclosing the facts of compliance with mandatory spending on education and health, it is hoped that further research can measure the impact of mandatory spending on regional development performance indicators through an econometric model approach.

ANALISIS KINERJA KEUANGAN PADA DINAS PEMBERDAYAAN MASYARAKAT DESA PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK KABUPATEN MUSI RAWAS UTARA

The purpose of this study was to determine the financial performance of the Department of Village Community Empowerment, Women's Empowerment and Child Protection, North Musi Rawas Regency. The data collection method that the author uses in this study is a method of collecting documentation data while the technical data analysis that will be used by the author is descriptive analysis, data analysis by explaining theories related to Financial Performance Analysis at the Village Community Empowerment Service, Women's Empowerment and Child Protection in North Musi Rawas Regency Fiscal Year 2016-. Based on the results of the research, the financial performance of the Village Community Empowerment, Women's Empowerment and Child Protection Office of North Musi Rawas Regency seen from the analysis of spending variance in 2016-2019 in general can be said to be good. This is indicated by the average realization target of 81.06%, and indicated by the absence of expenditure realization that exceeds the budget in each fiscal year and has made efficiency or budget savings

Analisis Flypaper Effect Pada Pemerintah Daerah Di Provinsi Papua

The purpose of this research is to analyze the effect of General Allocation Fund Transfer (DAU) and Local Income (PAD) to local government expenditure (BD) in Papua Province. To determine and analyze how flypaper effect happen to the local government expenditure in Papua Province. This research using panel data in the 26 (twenty six) out of 29 local government in Papua Province in the year of 2010-2013 period. The data gathered from the Regency Expenditure Realization Report on the Fund report of local government that already get into final audit from BPK RI and submitted to the DJPK Ministry of Finance of The Republic of Indonesia and Papua in Figures that published by Central Bureau Of Statistics. This research results show that PAD and DAU at the same time positively affect the local government expenditure (BD) in Papua Province; but only DAU coefficient affects significantly and having a positive relation to the regency expenditure, while PAD statisticaly not significant to the local government expenditure in Papua Province. Coefficient value of DAU is higher than the PAD even though only the DAU is signifficant, this thing shows flypaper effect has detected happen on the local government expenditure in Papua Province.Keywords: Flypaper Effect, General Allocation Fund, DAU, PAD.

Analisis Laporan Ikhtisar Realisasi Anggaran Untuk Menilai Pencapaian Kinerja Keuangan Pada Kantor Pemerintahan Dinas Lingkungan Hidup Provinsi Sumatera Utara

Budget Realization Report is a report that describes the realization of income, expenditure and financing for a period. Financial performance is a performance measure that uses financial indicators. This study aims to assess the financial performance of the North Sumatra Province Environmental Service Government Office for the 2018-2021 period by using the analysis of the Revenue Budget Variance Analysis, the Decentralization Degree Ratio, the Effectiveness Ratio of Regional Original Revenue, the Regional Expenditure Efficiency Ratio, and the Regional Expenditure Harmony Ratio. This research method uses a quantitative descriptive approach. The analysis method is carried out by assessing or measuring local government financial performance which is measured based on: Income Variance Analysis, Decentralization Degree Ratio, Regional Expenditure Efficiency Ratio, Effectiveness Ratio of Regional Original Revenue, Regional Expenditure Harmony Ratio. The results of research on financial performance at the North Sumatra Province Environmental Service show that 1) Realization of the revenue budget in 2021 is unfavorable but is good if viewed from the whole during the 2018-2021 period. 2) from the Decentralization Degree, showing a ratio of 100%, it can be concluded that the ratio is classified as very good. 3) Regional Expenditure Financial Performance with an average percentage ratio of 90.15% which is on a less efficient interval scale. 4) The PAD Effectiveness Ratio is said to be effective with an average percentage ratio of 120.43% which is included in the very Effective criteria. 5) Shopping Harmony can be concluded that the average percentage ratio is 83,02%.

MANAGEMENT OF EXPENDITURE RESPONSIBILITY LETTER AT THE BUREAU OF GOVERNMENT AND AUTONOMY OF THE EAST JAVA PROVINCE

The letter of responsibility (SPJ) is a report on the realization of expenditure from an activity that has been carried out. In Governance for the preparation of the SPJ at the Bureau of Government and Regional Autonomy, the implementation of activities and technical guidelines is based on the Peraturan Pemerintah Nomor 14 Tahun 2021. This study aims to identify and analyze the Stages of the Process for the Preparation of the Expenditure SPJ Management at the Regional Government and Autonomy Bureau of East Java Province. This study uses a type of qualitative descriptive method. Sources of data used in this study, namely primary data and secondary data obtained directly. The results of the study indicate that the East Java Provincial Government and Regional Autonomy Bureau is in the stage of managing the SPJ preparation, its management expenditure is in accordance with the Governor's Regulation which is the benchmark in its implementation, but there are several factors that hinder the current SPJ preparation process, such as lack of Human Resources, procrastination attitude. In addition, there is a lack of archives or documents. The advice given is to increase the number of non-permanent employees, especially in the Administrative Subdivision, to have deadlines in collecting reports and to add archive storage so that there are no obstacles in finding files.

EFEKTIVITAS PENGOLAAN DANA DESA DITINJAU DARI KUALITAS PELAPORAN KEUANGAN DESA DI DESA SUMBERSEKAR

The purpose of this research is to determine the management of village funds on village financial reporting in the village of Sumbersekar and to determine the quality of village financial reporting in the village of Sumbersekar. This type of research is an interpretive qualitative method that is able to provide a rich picture of the context of the research, the process is interactive and by collecting data such as documentation and observation, as well as by collecting data from various sources which will be known as triangulation (combined), the type of data that is used. used are primary and secondary data, the source of data in this research is the source of data derived from informants. Data collection techniques are interviews, observation, documentation, and literature study, while the data analysis techniques used are a subject of various parts, the examination of the parts themselves and also the relationship between the sections in order to obtain a proper understanding and overall understanding of this research. Processing and data analysis using descriptive analysis. The results of the study can be stated that the effectiveness of village fund management in terms of the quality of village financial reporting in Sumbersekar Village is declared effective, because financial management through village expenditure targets is higher than expenditure realization, the effectiveness of village fund management in 2017 was 96.92%, in 2018 it was 98.04 % whereas in 2019 it was declared quite effective because the realization of village expenditure was higher than the village expenditure target of 104.32%, as well as the effectiveness of village fund management if the village expenditure target was higher than the realization of village expenditure, it was said to be effective. Meanwhile, if the management of village funds in the realization of village spending is higher than the target of village expenditures, it is said to be quite effective

ANALISIS BELUM OPTIMALNYA REALISASI ANGGARAN BELANJA PADA BAGIAN UMUM SETDA MALUKU

This study aims to analyze the not yet optimal realization of the expenditure budget at the Maluku Regional Secretariat General Bureau. This study uses a quantitative descriptive research approach and is supported by in-depth interviews, in which the researcher explains existing phenomena using numbers to obtain an overview and characteristics of the conditions under study. Data collection is done by means of interviews, observation (observation) and documentation. Data analysis techniques use spending variance and spending growth. The results of this study indicate that the results of the analysis of variance on state spending in 2019 - 2020 show an increase. Meanwhile, the results of the analysis of budget growth in 2020 show not good. This is because the growth value is negative, which is caused by refocusing.
 Keywords: Analysis, Budget, Expenditure Realization

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 PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN, PINJAMAN DAERAH TERHADAP REALISASI BELANJA MODAL SUMATERA SELATAN

This study aims to determine the effect of Original Revenue, Remaining More Budget Financing, Regional Loans on Capital Expenditures Realization in Districts / Cities Se-Province of South Sumatra. This research data is taken during the last three periods between 2014-2016 with the number of samples of 17 regencies and municipalities in South Sumatra Province as many as 48 observations. This research uses the report of realization of APBD of Government / City of South Sumatera Province in 2014-2016. In this research, it is obtained by using purposive sampling method with criterion 1) which preparing Budget Realization Report in the last 3 (three) years, 2) Regency / Municipality which publishes Budget Realization Report which published in last 3 (three) years. This study tested the hypothesis by using multiple linear regression.The result of this research of Original Regional Revenue proved to have a positive effect on the realization of capital expenditure, the remaining budget financing proved to have a positive effect on the realization of capital expenditure, and regional loan was not proven to have a positive effect on capital expenditure

Implementation of Lecturer's Professional Competency in Assessing Financial Performance

This research is intended to implement the lecturer's professional competence, especially in assessing the performance of Puskesmas from the aspect of current ratio, efficiency ratio, and ROA. The research approach chosen is quantitative with descriptive research. The data collection technique uses documentation, namely financial reports published by Puskesmas "X" in 2016 and 2017. The results of the study explain that as a government institution managed using the BLUD mechanism, Puskesmas always pays attention to the management process for accounts as stipulated in public sector accounting that becomes an important part of assessing financial performance. Based on the current ratio, the ratio of total current assets and total current liabilities increased from 2016 to 2017 so that the performance of the Puskesmas was good. In the aspect of efficiency ratio, the comparison of expenditure realization and revenue realization of Puskesmas shows that puskesmas are efficient, especially in 2017. Puskesmas are also Quite Effective or Good Enough in generating ROA, so that in general this puskesmas works well, efficiently, and quite well in 2017.

ANALISIS KINERJA ANGGARAN BELANJA PADA BADAN PUSAT STATISTIK (BPS) KABUPATEN TANA TORAJA

This study aims to analyze the budget performance of the Central Statistics Agency for Tana Toraja Regency in 2018-2020. The method used is a quantitative descriptive method which is processed using a shopping performance analysis tool. The results showed that (1) the analysis of the expenditure variance on the expenditure realization of the Central Statistics Agency of Tana Toraja Regency showed good budget performance where the realization of wxpenditure did not ecceed the previously targeted budget; (2) spending growth analysis shows spending growth, from 2018-2020 there was an average positive growth of 6.39%; (3) the compability analysis of expenditures shows that the harmonization of expenditures is not balanced where BPS of Tana Toraja Regency only focuses on operating expenditures rther than capital expenditures; (4) BPS Tana Toraja Regency has made expenditure sufficiency by using a budget that does not exceed its realization. However, there were two programs in 2018 that did not run efficiently. However, the overall performance of the Tana Toraja Regency BPS budget for 2018-2020 can be said to be good.

Analisis Efektivitas Realisasi Anggaran Belanja Daerah Pada Setda Kota Magelang Bagian Administrasi Pembangunan

This study aims to determine and analyze the effectiveness of the realization of the expenditure budget at the Regional Secretariat of the City of Magelang Development Administration in 2017-2019. Type of descriptive research that was studied quantitatively. The source of the data used in this study is secondary data in the form of the Realization of the Regional Budget Setda Magelang Document of the Development Administration Section. Data collection techniques carried out by interviews, documentation, and study of literature. The results showed that the realization of the expenditure budget in the activity program of the Regional Secretariat of the City of Magelang Development Administration for the period of 2017-2019 was quite effective. However, the calculation of the growth in expenditure realization shows that the total budget realization from year to year tends to decrease

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.

Analisis Pengaruh Realisasi Belanja Pemerintah Terhadap 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 have a positive impacts toward tax revenue. However the shock effect 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 find 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.

ANALYSIS OF VALUE FOR MONEY INCOME BUDGETS GOVERNMENT OF THE CITY OF MEDAN

Problems that often arise in the implementation of the Revenue Budget and Regional Expenditure is a waste of budget use done and not on target which should be felt by the community general. This study aims to determine the financial performance of the City Government The terrain is measured using the Value for Money method which consists of economical, efficiency, and effectiveness, and to find out whether financial performance calculated using the Value for Money method in accordance with the Ministry of Home Affairs No. 600,900-327 of 1996. This research was conducted at the Financial Management Agency and Regional Assets of Medan City. This research approach is in the form of an approach descriptive research that is conducted by collecting and presenting data received from the Medan City Government in the form of data on the amount of the Budget Regional Government Revenue and Expenditures Medan City Government thus provides the writerss to analyze and compare with existing theory. The data analysis technique used is descriptive analysis technique qualitative. The results showed that, the performance of Local Government Medan City regency during 2014-2018 has not been economical because it has an average economic ratio of 79% and included in the category of less economical. In terms of efficiency it is less efficient because it has an average efficiency ratio 99.71%. And in terms of effectiveness, the average effectiveness ratio is 82.49% which is in the quite effective category. The economic ratio of the Medan City Government has decreased, the ratio of regional spending efficiency has increased, the ratio the effectiveness of regional income has decreased, and the performance of the City Government The terrain measured using Value for Money has decreased. This happens due to the lack of maximum regional income, as evidenced by regional income that is not able to reach the target, and increased spending Regional Government of Medan City. Then it can be said that the Value for Money Ratio the Medan City Government has not met the standards based on the Minister of Home Affairs. No. 600,900-327 of 1996. Factors causing Value for Money have not been fulfilled standard because of the amount of realization of regional expenditure incurred, and also local governments are not able to achieve the revenue targets that have been determined by the Regional Government

Identifikasi Faktor-Faktor yang Menyebabkan Sisa Lebih Perhitungan Anggaran (Studi Kasus pada Pemerintah Kota Yogyakarta dan Pemerintah Kabupaten Kulon Progo)

The condition of the remains of balance budget (SiLPA) occurs annually in almost local governments (LG). To know the exact factors that cause SiLPA, an in-depth research is needed to be done. The aim of this study was to explore the factors that cause SiLPA in LG of Yogyakarta and Kulon Progo. This was a qualitative research study with multiple-case approach. The data of the study was collected through in-depth interview using purposive sampling and snowball sampling. This study was focused on budgeting and budgeting absorption. The results showed that both LG have similarities in the commitment-budgeting and the central government’s policy. Nevertheless, the both LG have difference in the commitment of expenditure realization, moral hazard of revenue’s target determination, the commitment of the community-will, budgeting conservatism, and political condition.