Revenue Sharing Fund Research Articles

A computerized study of factors of economic growth disparity in Indonesia

Disparity of economic development between regions is one of the problems and major challenges of economic development in Indonesia in the current situation and in the future. The success of development in the fiscal decentralization system cannot be measured only by the economic aspect with growth indicators or GRDP values of one region, however, it must be extended to indicators of economic progress, especially those concerning general basic services. Government put some efforts to reduce fiscal disparity, one of them is by providing the equalization funds, which are; SAF (Special Allocation Funds), GAF (General Allocation Funds) and RSF (Revenue Sharing Funds). However, in fact, the provision of equalization funds still causes fiscal imbalances. The purpose of this study is to describe variables that affect the condition of economic disparity in Indonesia, then examine the factors that cause economic growth disparity in Indonesia and the policies that should be carried out by the government to solve the problems. This study found that some researchers use different variables/indicators in determining economic growth in Indonesia.

Factors Affecting Capital Expenditure Allocation: Empirical Evidence from Regency/City Government in Indonesia

Research aims : To analyze the effect of local taxes, regional retribution, special allocation fund, and area size on the allocation of capital expenditure with economic growth as a moderating variable in the regency/city Governments in Indonesia from 2016 to 2017. Design/Methodology/Approach : This study used secondary data obtained through the website of the Ministry of Home Affairs, Ministry of Finance, and Audit Board of the Republic of Indonesia. Based on the purposive sampling method, a sample of 565 regencies/cities in Indonesia was obtained. The hypothesis testing in this study used Moderated Regression Analysis. Research findings : Based on the results of the study, it could be concluded that partially the local tax variables, special allocation fund, and area had a positive and significant effect on capital expenditure allocation. In contrast, regional retribution variables did not affect capital expenditure allocation, and economic growth could moderate the effect of local tax on capital expenditure allocation, but unable to moderate the effect of regional regional on capital expenditure allocations. Theoretical contribution/Originality : This research proved the theory of fiscal federalism in the relationship to fiscal decentralization, such as local taxes, economic conditions, public services, and public welfare. Moreover, this study enriched the literature on the application of the theory of stewardship in government agencies. Practitioner/Policy implication : Regional governments in regencies/cities in Indonesia are expected to explore the potential of their regions better so that they can improve the steward function to the community. Research limitation/Implication : The research period was relatively short; due to the availability of data only from 2016 to 2017, many research data were outliers. Future research is expected to renew the observation period and change the intervening model, as well as add other variables related to capital expenditure, such as General Allocation Funds (DAU), Revenue Sharing Funds (DBH), population numbers, Budget Surplus (SILPA) and others.

Flypaper Effect Analysis on Regional Expenditure in East Java Province, Indonesia

This study aims to analyze the possibility of a flypaper effect on district and city regional spending in East Java Province, Indonesia. In this study the General Allocation Fund (DAU), Revenue Sharing Fund (DBH), and Local Own Revenue (PAD) are used as independent variables, and Regional Expenditures as the dependent variable used through panel data regression analysis. The results showed that in general from 38 districts and cities in East Java Province in 2011-2018 there was a proven flypaper effect. While DAU, DBH, and PAD have proven to have significant and positive effects on Regional Expenditures.

Mutual Fund Revenue Sharing in 401(k) Plans

Recordkeepers in DC pension plans are often paid indirectly in the form of revenue sharing from third-party funds on the menu. We show that these arrangements affect the investment menu of 401(k) plans. Revenue-sharing funds are more likely to be added to the menu and are less likely to be deleted. Overall, revenue-sharing plans are more expensive as higher expense ratios are not offset by lower direct fees or by superior performance. Rebates increase with the market power of the recordkeeper suggesting that third-party funds may revenue share to gain access to retirement assets.

Revenue Sharing Fund of Tobacco Products Excise and Economic Performance in Decentralized Era

For the regions that have tobacco farming, t he tobacco has economic potential for them . It means that the better the productivity of tobacco farming, the better the regional economy will be. The government has, therefore, set up the Revenue Sharing Fund of Tobacco Products Excise scheme to drive tobacco agricultural productivity in every area that produces tobacco. This study uses an econometric approach to examine the effect of DBHCHT on the regional economy, both aggregate and sectoral in Rembang Regency . Rembang Regency is known as one of the to b acco produc er s in Central Java. The economic sectors analyzed are the agriculture, industry, and health sectors. The results show that DBHCHT has a positive effect, both aggregate and sectoral, with varying degrees of magnitude. Further collaborations on these results are entirely presented in this article .

ANALISIS HUBUNGAN PENDAPATAN ASLI DAERAH,DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL DI KABUPATEN ACEH TENGGARA PERIODE TAHUN 2008-2017

This study aims to analyze the interrelation of Regional Own Revenue, General allocation fund, Specific Allocation Fund, Revenue Sharing Fund, and Financing Surplus toward Capital Expenditure Budget in Southheast Aceh’s regency. The data that used in this research was from secondary data of 2008-2017 year. Data was collected from BPKD southeast Aceh. The model of research analysis used Multivariate Vector Autoregression (VAR) with Impluse Reseponse Function (IRF) and Forecast Error Varian Decomposition (FEVD). The result of this research used the model of Multivariate Vector Autoregression’s analysis which showed that there was no interrelation (causality) between Regional Own Revenue toward Capital Expenditure and both of them were influenced each other.. The result of this research showed that there was contribution in each variable to its variable and others variable.

Determinant of Regional Economic Growth in East Java, Indonesia

National economic growth is an aggregation of regional economic growth. Growth is also the main measure of development success. The existence of fiscal decentralization provides flexibility to local governments in regulating their regions and making policies that can support the potentials in their regions. This study aims to analyze and provide empirical evidence about the determinants of economic growth in 38 regencies/cities in East Java Province in 2010 to 2016 including Locally-generated Revenues (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), Revenue Sharing Funds (DBH), Indirect Expenditures, Direct Expenditure, and Remaining Over Budget Financing (SiLPA). From the results of the Fixed Effect model, it was found that the PAD, DAU, DBH and Direct Expenditure had a positive significant effect on economic growth, while the DAK and Indirect Spending variable had no significant effect on economic growth. SiLPA also had no significant effect on economic growth. The last, simultaneously, PAD, DAU, DAK, DBH, Direct Expenditure, Indirect Expenditure and SiLPA had a significant effect on economic growth.

The Effect of Financial Performance and Balanced Funds on Capital Expenditure of Local Government in District/City in Indonesia

Many regional governments in district/city still allocate their capital expenditures below 30%. It is not in line with expectations as mandated in Regulation of the Minister of Home Affairs on Guidelines for Preparation of Regional Income and Expenditure Budget (APBD). The purpose of this study is to examine the effect of financial performance and balance funds on the allocation of capital expenditures for district /city governments in Indonesia. The sample used in this study were 473 district/city governments consisting of 382 district governments and 91 city governments. Meanwhile, the type of data used was secondary data. The analysis in the study was based on reports on the realization of the 2013 to 2017 budget audited by The Supreme Audit Agency of The Republic of Indonesia (BPK).The results of multiple regression analysis show first, Regional Financial Independence and General Allocation Funds have a negative but significant effect on Capital Expenditures. Second, Regional Financial Effectiveness, Revenue Sharing Funds, and Special Allocation Funds have a positive and significant effect on Capital Expenditures. Third, Regional Financial Efficiency does not significantly affect Capital Expenditures.

Analisis Faktor–Faktor yang Mempengaruhi Alokasi Anggaran Belanja Modal

Regional Autonomy intended that each region can be independent in conducting regional development in the form of capital cost in order to increase the area of fixed assets. The purpose of this study is to determine whether there is the influence of the Economic Growth, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Original Income Area, SiLPA, and Total Area against Capital Expenditure of the District/City in Indonesia. This study used secondary data obtained from the Supreme Audit Agency in 2017. The sample used in the study were 180 District/City located in Indonesia. The way to analyze the data by using multiple linier regression analysis. Based on the analysis stated that the variable Revenue Sharing Fund, Original Income Area, Total Area effect on Capital Expenditure. While Economic Growth, General Allocation Fund, Special Allocation Fund, SiLPA does not effect on Captital Expenditure.

PENGARUH PAJAK, RETRIBUSI, DBH, BELANJA MODAL, DAN PERTUMBUHAN EKONOMI TERHADAP KEMANDIRIAN DAERAH

<p><em>This research is to empirically prove the influence of Local Taxes, Regional Levies, Revenue Sharing Funds, Capital Expenditures, Economic Growth on Regional Financial Independence in Regencies / Cities in East Java Province 2014-2017 period. The analytical method used in this study is a quantitative method with multiple regression tests, by conducting the Classical Assumption test first before reaching the best study model. The total population of this study is 38 districts / cities consisting of 29 districts and 9 cities in East Java Province. The sampling technique is to use a census. The results of this study are: Regional Taxes, Regional Levies, and Capital Expenditures affect the Regional Financial Independence, Revenue Sharing and Economic Growth does not affect the Regional Financial Independence. Simultaneously the Regional Tax, Regional Retribution, Revenue Sharing Funds, Capital Expenditures, and Economic Growth influence the Regional Financial Independence</em><em></em></p><p><strong><em>Keywords:</em></strong><em> Regional Taxes, Regional Retribution, Revenue Sharing Funds, Capital Expenditures and Economic Growth, Regional Financial Independence.</em></p>

PENGARUH PAD, DBH, DAU, DAK TERHADAP BD DAN FLYPAPER EFFECT KABUPATEN/KOTA KALSEL

The aim of research are (1) to know effect partially and simultaneously original local revenues (PAD), revenue sharing funds (DBH), general allocation funds (DAU), special allocation funds (DAK) to regional expenditures (BD) regency/city in South Kalimantan Province, (2) to know occurence flypaper effect phenomenon regency/city in South Kalimantan Province.The object of research are 13 auotonomous region in South Kalimantan Province (11 regencies and 2 cities). The data of research from DJPK Kemenkeu RI and Bakeuda of South Kalimantan Province. Technical analysis used panel data regression and detection flypaper effect with compare coefficient of PAD to DBH, DAU, DAK.The result of research showed by partially and simultaneusly PAD, DBH, DAU, DAK have significant effect to BD regency/city in South Kalimantan Province on 2004-2017 and no occurance flypaper effect because coefficient regression of PAD is greater than coefficent regression of DBH, DAU, DAK. Keyword : Original Local Revenues, Revenue Sharing Funds, General Allocation Funds, Special Alocation Funds, Regional Expendutures, Flypaper Effect

Rancang Bangun Pengelolaan Dan Penggunaan Dana Desa Sistem Terpadu Dengan Metode Berorientasi Objek

The Village Fund Budget is a revenue-sharing fund between the District and Village Governments for the welfare of the community. The budget obtained is managed by the village government for community development and welfare. Budget management by the Village Government has been regulated in the Semarang Regent Regulation Number 8 of 2016 concerning Village Financial Management that that Changes to the Village Revenue and Expenditure Budget are stipulated by Village Regulations. Budgeting that has to create a new form in Microsoft Excel will increase the length of work time and must understand excel logic. The absence of databases and security systems that are not yet available is a balance between the need for an information system for managing village expenditure expenditure budgets that will make time more effective in budgeting. This information system uses Visual Basic 6.0 with the MySQL database. The research method used is R & D which was developed by Borg and Gall (1983) through the following stages: Research and information collecting, Planning, Develop prelminary form of product, Prelminary field testing, Main product revision, Main field testing. Designing a system that will produce a prototype product that will be tested by internal and external experts who will assess the design is valid or not. If the design is valid, it will produce a Accounting Information System prototype product of the Village Revenue and Expenditure Management (APBDes) that can be used, but if the product is not valid, it will be repaired according to expert instructions until the product is declared valid and usable. After being declared valid by the expert, it will produce a prototype product that can be used. The purpose of the village income and expenditure budget management information system in the Kaliwungu village is expected to be able to assist in the preparation of village income and expenditure budgets so that the time needed to prepare the report is quite effective and not too late. With the distribution of access rights and security systems, the information system for managing village income and expenditure budgets is expected to be safer

DETERMINANTS OF LABOR DEMAND; EMPIRICAL EVIDENCE FROM EAST KALIMANTAN

<p><em>This study aims to examine the impact of revenue sharing of natural resource, capital expenditure realization from the government, gross fixed capital formation and length of roads on population 15 Years of age and over who worked as proxy Labor in East Kalimantan period 2001-2013. This study found that revenue-sharing funds have a positive and significant impact on the increase in the number of workers. The Effect of Capital Expenditure on the rise of manpower indicates a positive sign and significant on grwoth of labor. The Effects of Investment on Labor Improvement shows a positive and significant sign of direction. The influence of road infrastructure on the rise of manpower indicates the direction of the sign which is also positive and significant.</em><em></em></p><p><strong><em>JEL Classification: </em></strong><em>J20, J23, J24</em></p><p><strong><em>Keywords:</em></strong><em> </em><em>capital expenditure, labor</em><em>, </em><em>East Kalimantan</em><em>,</em><em> revenue sharing of natural</em><em> </em><em>resource</em><em></em></p>

PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.

PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.

PENGARUH KEBIJAKAN DANA BAGI HASIL TERHADAP PENERIMAAN DAERAH DI PROVINSI KALIMANTAN TIMUR

The implementation of regional autonomy along with fiscal decentralization in Indonesia is significantly expected to increase the amount of funds transferred to the regions. The policy aims to reduce inter-regional fiscal inequality in order to improve the quality of public services in the region. This research was conducted to find out whether central government transfers in the form of Revenue Sharing Funds (DBH) would be able to increase the regional revenues of East Kalimantan Province to fund regional needs in the context of implementing decentralization. East Kalimantan Province was selected as the case study, considering that this province has many natural resources which expectedly will receive a quite large DBH. This study uses qualitative methods to explain problems related to the implementation of fiscal decentralization policies. The focus of the study is the proportion percentage of DBH that has been regulated. Important information gathered through in-depth interviews and focus group discussions to find the core of the problem to facilitate analysis. The results of the study showed that the DBH obtained by East Kalimantan Province in recent years had decreased, so that it had an effect on overall revenue which in turn had a significant effect on the implementation of regional programs. On the other hand, a very large increase was received from the transfer of special allocation funds, but this also did not affect the revenues of East Kalimantan Province. Whereas Local Revenues did not experience a significant increase.

PEMANFAATAN PEMROGRAMAN MULTIUSER UNTUK MANAJEMEN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes)

The Village Fund Budget is a revenue-sharing fund between the District and Village Governments for the welfare of the community. The budget obtained is managed by the village government for development and community welfare. Problems that exist in the preparation of the budget must use a ledger and then make use of Microsoft Excel where it will increase the length of work time because you have to understand excel logic. The absence of databases and security systems that are not yet available is a consideration for the need for a system to conduct management of village expenditure budget management that will make time faster and more accurate in budgeting. Utilization of Visual Basic 6.0 with MySql database and R & D research method developed by Borg and Gall (1983) through the following stages: Research and information collecting, Planning, Develop prelminary form of product, Prelminary field testing, Main product revision, Main field testing . With the use of a system that has integrated the budget management database will be faster and with the existence of a security system which will prevent individuals who are not authorized to manipulate data.

STRATEGI MENGATASI KETERGANTUNGAN PEMERINTAH DAERAH KABUPATEN KONAWE UTARA TERHADAP DANA PERIMBANGAN PUSAT

The purpose of this paper is to strategy to overcome the level of dependence of regional governments on the balance funds in Konawe Utara District and analyze the level of dependence of the North Konawe District government on balance funds. The research method used is a qualitative research method using descriptive analysis method. Through this process, it is expected to emerge a new hypothetical proposition through the interpretation of interactions between attributes and propositions which are then used to construct categories and provide explanations of the phenomena under study. Data collection techniques are in-depth interviews and document studies. Based on the results of the study, the strategy of the North Konawe District Government in managing the level of dependence on balancing funds in supporting the Regional Expenditure Budget was carried out with 2 (two) patterns: 1) Intensification, namely the North Konawe District Government to optimize Local Revenue by optimizing existing regional tax sources and regional levies; 2) Extensification is to control the level of dependence on balance funds by increasing the revenue of the District of North Konawe by placing more emphasis on expanding new sources of income, namely by developing retribution on fees from the development of market services, parking fees and other fees. The level of regional dependence on balancing funds consisting of Revenue Sharing Funds, General Allocation Funds and Special Allocation Funds is 78.90%, which indicates that the balancing funds contribute significantly to the district's income Konawe Utara. This means that the level of dependence of regional governments on balancing funds is still quite high, which can be reduced by optimizing other sources of income. Keywords: Strategy, Local Government, Balancing Fund

Testing Effect Mediation of Regional Expenditure on Gross Regional Domestic Products

This study aims to analyses and determine the dominant factors that influence regional spending and its impact on gross regional domestic products and to analyses the direct and indirect effects of regional own revenue, general allocation fund and revenue sharing fund on gross regional domestic products mediated by regional expenditure. Data uses panel data with 17 Regency / Municipality in Southeast Sulawesi and observation period for 2015-2017. Data analysis used path analysis with AMOS 18.0 program and indirect effect test using the Sobel test. The results of the study conclude: a) General Allocation Funds and Revenue Sharing Funds significantly affect Regional Expenditures, while Regional Own Revenues are insignificant; b) Regional Own Revenue and Revenue Sharing Fund significantly affect the Gross Regional Domestic Product, while the General Allocation Fund is not significant; c) Regional Expenditure significantly mediated the effect of General Allocation Funds and Revenue Sharing Fund on Gross Regional Domestic Products, while Regional Expenditures do not significantly mediate in the influence of Regional Own Revenue on Gross Regional Domestic Product. Whereas to increase the gross regional domestic products in Regency / Municipality in Southeast Sulawesi, it is better to regulate Regional Expenditure allocations sourced from the General Allocation Fund.

Flypaper effect pada belanja daerah kabupaten/kota di Provinsi Jambi

This research aims to analyze: 1) the contribution and growth of PAD, and the role of balancing fund in financing the regional expenditure of district/city in Jambi Province; 2) the influence of General Allocation Fund (DAU), Revenue-Sharing Fund (DBH), and Own Source Revenue (PAD) to the Regional Expenditure and to detects the flypaper effect. The analytical method used is descriptive and quantitative research methods using Estimates done by using pooled data regression. The analysis showed that the contribution and growth of PAD is still relatively low, and equalization fund had a higher contribution in financing regional expenditure. Simultaneously DAU, DBH, and PAD have a significant influence on regional expenditure. Partially, only DAU and PAD have a significant effect, while DBH has no significant effect on regional expenditure. Furthermore, the flypaper are not detected on regional expenditure district/city in Jambi Province