Hasil Pencarian  ::  Simpan CSV :: Kembali

"AbstrakThe purpose of this study is to examine and analyse the effect of local governments ability on the relationship between budget turbulence and budget deviation. The study sample uses the regional budget (APBD) report and realization of a number of districts/cities throughout Indonesia encompassing the 2014 until 2017 period, while the analysis covers the period from 2015 until 2017. This study uses the least square approach with EViews analysis tool version 10 to test the hypothesis. Result of the study shows that budget turbulence has a positive and significant effect on budget deviation. The result also shows that the capacity of local governments can reduce the influence of budget turbulence on the budget deviation. Sensitivity tests using proxies of local governments not sampled by the main test also show consistent results. Finally, sensitivity test by area category proves that for the three categories, mainly western, central, and eastern Indonesia, the results are consistent with the main test results. The contribution of this study to the policies of the local governments is aimed to enhance efficiency of spending and increase productive spending to support the priority of government programs and encourage efficient, innovative and sustainable financing while maintaining the investment climate. Through several of these alternatives, the local government can overcome the conditions of resource instability that can threaten the effectiveness of the implementation of various programs."

"This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews version 10 and SPSS version 22. The results showed that budget forecast errors had a positive and significant effect on budget deviation, but the local government’s overconfidence cannot cause an effect of budget forecast errors on the budget deviation. Additional test results of this study also showed that regency/city governments who were overconfident tend to fail in controlling their budget which could cause a surplus or deficit compared to local governments that were not overconfident. The same conditions apply to budget forecast errors. This means that regency/city governments that are overconfident tend to estimate budgets that are too high for revenue and/or budget estimates that are too low for expenditure compared to local governments that are not overconfident. Consistent with the main test results, this study shows that budget forecast errors have a significant effect on budget deviation and tend to occur in the Central Indonesian region category. Furthermore, overconfident regency/city governments cannot moderate the effect of budget forecast errors on budget deviations. Finally, these findings indicate that there is no difference between the budget forecast errors and the budget deviation in the three categories of western, central, and eastern Indonesia."

"Rent-seeking behavior is one factor associated with the poor performance of local governments in Indonesia. It is an opportunistic behavior that often occurs in the government's budget allocating process. This study aims to estimate rent-seeking size in regional governments in Indonesia based on Katz and Rosenberg's (1989) method. The determining factors used are the availability of resources and political events. In addition, as an expected control mechanism that may dampen rent-seeking size, auditing is introduced. Using the Generalized Least Square Regression method, this study employs a cross-section time-series panel dataset of 305 local governments from 2015 to 2019. There were three findings in this study: (1) there was a decreasing trend in rent-seeking size after the national election was held in 2014-2015; (2) local governments that held elections showed a tendency to have a higher degree of rent-seeking, especially when the current executives or "incumbents" were standing for election; and (3) local governments that received 'Unqualified Opinion' for their financial statements had a smaller size and allocations of the rents. Those might suggest that auditing was an effective governance mechanism to restrain opportunistic rent-seeking behavior."

"Tesis ini menganalisis hubungan pemerintah pusat dan pemerintah daerah dalam pengelolaan anggaran kesehatan di Indonesia. Tesis ini disusun dengan menggunakan metode penelitian doktrinal. Skema dan mekanisme realisasi hubungan keuangan menunjukkan desentralisasi fiskal melalui Transfer ke Daerah. Dalam hal bidang kesehatan, Transfer ke Daerah meliputi Dana Alokasi Khusus Fisik, Dana Alokasi Khusus Non Fisik, dan Dana Alokasi Umum. Contohnya, Provinsi DKI Jakarta dan Kota Bogor menerima berbagai bentuk dana ini dari pemerintah pusat. Pertanggungjawaban pengelolaan anggaran dilakukan melalui pelaporan penyerapan dana, capaian keluaran, dan dampak kegiatan. Jika laporan tidak tepat waktu atau tidak sesuai ketentuan, penyaluran dana terhambat, mengganggu program kesehatan. Rekomendasi mencakup penyesuaian skema transfer berdasarkan kondisi keuangan daerah, penerapan sanksi tegas bagi pelanggaran pelaporan, dan peningkatan pengawasan, serta pelatihan teknis untuk meningkatkan kapasitas pengelolaan keuangan daerah.

---

This thesis analyzes the relation between the central and regional governments in managing the health budget in Indonesia. The research is conducted using a doctrinal method. The financial relationship framework and mechanisms demonstrate fiscal decentralization through central government transfer. In the health sector, these transfers include specific purpose transfer and general purpose transfer. For example, DKI Jakarta Province and Bogor City receive various forms of these funds from the central government. Accountability in budget management is carried out through reports on fund absorption, output achievements, and the impact of activities. If reports are not timely or do not meet the requirements, fund disbursement is delayed, disrupting health programs. Recommendations include adjusting transfer schemes based on regional financial conditions, imposing strict sanctions for reporting violations, and enhancing oversight and technical training to improve regional financial management capacity."

"Penelitian ini menguji pengaruh aspek keuangan (rasio desentralisasi fiskal, rasio efektivitas PAD, rasio aktivitas, dan rasio pertumbuhan) terhadap skor kinerja penyelenggaraan pemerintah daerah kabupaten/kota di Indonesia. Skor kinerja menggunakan skor kinerja Evaluasi Kinerja Penyelenggaraan Pemerintah Daerah (EKPPD) tahun 2008 ? 2010 yang sumber utamanya adalah Laporan Penyelenggaraan Pemerintah Daerah (LPPD) tahun 2008 - 2010. Dengan menggunakan uji regresi berganda terhadap 800 sampel hasilnya menunjukkan bahwa rasio desentralisasi fiskal berpengaruh positif, sedangkan rasio aktivitas dan rasio pertumbuhan berpengaruh negatif terhadap skor kinerja penyelenggaraan pemerintah daerah. Hanya rasio efektivitas PAD yang tidak berpengaruh terhadap skor kinerja penyelenggaraan pemerintah daerah.

---

This research tested the effect of financial aspect (fiscal decentralization ratio, effectiveness of PAD ratio, activity ratio, growth ratio) towards the performance scores of the local government implementation in Indonesian district/cities. Performance scores used in this research is the performance score of EKPPD which the main sources are LPPD budget year 2008 - 2010. By using the multiple regression of 800 sample showed that fiscal decentralization ratio have positive effect, while activity ratio and growth ratio have negative effect to performance score of local government implementation. Only effectiveness of PAD ratio did not have effect on performance score of local government implementation."

"Anggaran Pendapatan dan Belanja Daerah (APBD) merupakan rencana keuangan tahunan pemerintahan daerah yang disetujui oleh pemerintah daerah dan DPRD. APBD ditetapkan paling lambat tanggal 31 Desember sebelum tahun anggaran berjalan. Namun, dalam pelaksanaannya masih banyak daerah di Indonesia terlambat menetapkan APBD termasuk Kota Bekasi. Setiap tahun Kota Bekasi selalu terlambat menetapkan APBD. Teori yang digunakan dalam penelitian ini yaitu teori kebijakan publik dan penganggaran daerah. Penelitian ini dilakukan dengan metode penelitian kualitatif, teknik pengumpulan data wawancara mendalam dan studi dokumen. Hasil penelitian menunjukkan bahwa penyebab keterlambatan penetapan APBD di Kota Bekasi tahun anggaran 2013, yaitu: 1) Adanya keterlambatan pembahasan KUA-PPAS antara DPRD dan TAPD; 2) Adanya keterlambatan evaluasi Raperda APBD oleh gubernur Jawa Barat; 3) Belum ada sanksi dari pemerintah pusat terhadap keterlambatan penetapan APBD di daerah; 4) Belum adanya peran aktif eksekutif dan legislatif dalam mendorong penetapan APBD tepat waktu. Rekomendasi yang diberikan yaitu memperjelas pokok-pokok pikiran dewan, hak dewan, dan hasil reses dewan yang masuk ke dalam penganggaran serta memberlakukan sanksi bagi daerah yang terlambat menetapkan APBD."

"Penelitian ini membahas mengenai PPN atas Jasa konstruksi yang dibiayai APBD. Penelitian ini menggunakan teori PPN sebagai teori utama. Penelitiaan ini bersifat kualitatif deskriptif dengan studi literatur dan studi lapangan. Hasil penelitian menunjukkan bahwa usulan daerah yaitu PPN atas jasa konstruksi yang dibiayai APBD sebaiknya tidak diterima karena lebih banyak kekurangan dibandingkan kelebihannya jika PPN atas jasa konstruksi yang dibiayai APBD didevolusikan ke pemerintah daerah.Pengenaan PPN atas jasa konstruksi yang dibiayai APBD tidak dapat diberikan fasilitas baik dari presumptive tax based dan presumptive input. Pengenaan PPN atas jasa konstruksi yang dibiayai APBD tidak memenuhi kriteria presumptive input diatur dalam UU PPN pasal 16B ayat (1) dan ayat (2) dan presumptive tax based yang diatur dalam UU PPN dan presumptive tax based yang diatur dalam UU PPN pasal 8A. Semi fasilitas yaitu nilai lain - lain, hanya diberikan untuk Pengusaha Kena Pajak bukan untuk pembeli.

---

This research discusses the Value Added Tax on contruction services financed by the local government budget. This research uses value added tax theory as the main theory. This research uses qualitative method by studying of literature and doing in-depth interviews. The results of this can be concluded, idea value added tax on contruction services financed by the local government budget as object local taxation had better accept because it have many shortage compared excess if as a local tax. Imposition value added tax on construction services financed by the local government budget doesn?t meet the criteria presumptive tax based and presumptive input. The criteria presumptive input according to act value added tax article 16B paragraph (1) and (2) and presumptive tax based according to act value added tax article 8A. Semi facility value added tax given to the employers tax."

"Pertumbuhan ekonomi suatu negara memang merupakan tujuan yang hendak dicapai oleh pemerintah, namun pertumbuhan yang diharapkan adalah yang efektif dalam mengurangi kemiskinan serta pertumbuhan yang menyebar dalam setiap golongan pendapatan termasuk pada golongan penduduk miskin growth with equity. Diantara beberapa program penanggulangan kemiskinan yang telah dilakukan pemerintah, terdapat mekanisme bantuan sosial yang merupakan upaya pemerintah dalam mencegah terjadinya risiko sosial dimana salah satunya adalah kondisi kemiskinan. Penelitian ini bertujuan untuk menganalisis efektivitas anggaran belanja bantuan sosial pada APBD dalam mengurangi tingkat kemiskinan pada 33 provinsi di wilayah Indonesia dalam kurun waktu tahun 2013 s.d. 2016. Belanja bantuan sosial merupakan upaya yang dilakukan oleh Pemerintah Daerah dalam melakukan pembangunan sosial dan mencegah terjadinya risiko sosial di wilayahnya. Penelitian ini menggunakan metode kuantitatif analisis regresi data panel. Hasil penelitian menunjukkan bahwa belanja bantuan sosial berpengaruh secara negatif dan signifikan terhadap tingkat kemiskinan. Dimana peningkatan 1 belanja bantuan sosial akan menyebabkan penurunan tingkat kemiskinan sebesar 0,0009. Sedangkan belanja bantuan sosial tidak memiliki pengaruh terhadap Indeks Kedalaman Kemiskinan P1 dan Indeks Keparahan Kemiskinan P2. Sehingga perlu untuk melanjutkan program bantuan sosial oleh Pemerintah Daerah namun diperlukan kebijakan yang lebih pro poor sehingga belanja bantuan sosial yang dikeluarkan tidak hanya mengangkat masyarakat miskin keatas garis kemiskinan tetapi juga menghilangkan ketimpangan diantara masyarakat miskin.

---

The economic growth of a country is indeed a goal to be achieved by the government, but the expected growth is effective in reducing poverty and spreading growth in every income class growth with equity. Among the poverty reduction programs that have been implemented by the government, there is a social assistance mechanism which is the government 39s effort to prevent the occurrence of social risk which one of them is the condition of poverty. This study aims to analyze the effectiveness of social assistance expenditure on local budget in reducing poverty level in 33 provinces in Indonesia region within the period of 2013 s.d. 2016. Social assistance expenditure is an effort made by the Regional Government in conducting social development and preventing the occurrence of social risks. This research uses quantitative method of panel data regression analysis.The results show that social assistance expenditure have a negative and significant effect to poverty level. Where a 1 increase in social assistance spending will result in a poverty reduction of 0.0009. While social assistance spending has no effect on Poverty Gap Index P1 and Poverty Severity Index P2. So it is necessary to continue the social assistance program by the local government but a more pro poor policy is needed so that the expenditure of social assistance issued not only raises the poor up the poverty line but also removes inequality among the poor. "

"Skripsi ini membahas mengenai keterlambatan penetapan Peraturan Daerah tentang APBD Kota Bogor pada tahun anggaran 2017, yang kemudian menyebabkan Kota Bogor tidak berhasil memenuhi kriteria utama untuk mendapatkan alokasi Dana Insentif Daerah dari pemerintah pusat. Oleh karena itu, tujuan dari penelitian ini yaitu untuk menganalisis penyebab keterlambatan penetapan Peraturan Daerah Anggaran Pendapatan dan Belanja Daerah (Perda APBD) Tahun Anggaran 2017. Penelitian ini merupakan penelitian deskriptif yang menggunakan pendekatan kualitatif, dengan teknik pengumpulan data kualitatif melalui wawancara mendalam dan studi kepustakaan. Hasil yang ditemukan dari penelitian ini adalah terdapat 5 (lima) faktor yang menjadi penyebab keterlambatan penetapan Perda tentang APBD Kota Bogor tahun anggaran 2017, yaitu (1) Tingginya Sisa Lebih pembiayaan Anggaran (SILPA) Tahun Berjalan Kota Bogor; (2) Adanya pengaruh politik dan perbedaan kepentingan antara Pemerintah Kota dan DPRD Kota Bogor; (3) Berlangsungnya masa reses Anggota DPRD bertepatan dengan penerimaan hasil evaluasi oleh Gubernur; (4) Tidak adanya sanksi bagi daerah yang tidak melaksanakan/mematuhi batas waktu pelaksanaan tahapan penyusunan APBD terkecuali pada tahapan penyusunan Rancangan Perda tentang APBD; dan (5) Tidak harmoninya definisi terlambat menurut Kementerian Dalam Negeri dan Kementerian Keuangan. Oleh karena itu, saran yang diberikan penulis adalah perlunya ditingkatkan manajemen keuangan, kesadaran dan komitmen pemangku kepentingan, perencanaan jadwal penyusunan APBD, ketegasan pemerintah dalam mengatur ketentuan penyusunan APBD, serta harmonisasi kebijakan.

---

This thesis discusses the Local Government Budget Delay, which caused the Bogor City to fail to fulfill the main criteria for obtaining a Regional Incentive Fund from the central government. Therefore, the purpose of this study is to analyze the causes of Local Government Budget Delay in Bogor City 2017 Budget Year. This research is a descriptive study that uses a qualitative approach, with qualitative data collection techniques through in-depth interviews and literature studies. The results showed that the causes of the delay were: (1) High budget deficit of Bogor City; (2) There are political influences and differences in interests between the Local Government and Municipal Legislative Council of City Bogor; (3) Evaluation results are received by Bogor City during the recess period of members of the DPRD; (4) There are no sanctions for regions that do not implement/comply with the time limit for implementing the stages of Regional Government Budget preparation except at the stage of drafting a Local Government Regulation on Regional Government Budget; and (5) The definition of being late is not according to the Ministry of Home Affairs and the Ministry of Finance. Therefore, the suggestions given by the author is the need to improve financial management, awareness and commitment of stakeholders, budget planning schedule preparation, the firmness of the government in regulating the provisions of the budget formulation, and harmonization of policies"