The Effect Analysis Of Fiscal Decentralization On Gross Regional Domestic Product Per Capita Through Regional Expenditures Kuningan In 2004 - 2020

Tatang Sukma Wijaya, Abdul Aziz Ahmad, Agus Arifin

Abstract


In two decades, the implementation of regional autonomy in Indonesia has still not been entirely satisfactory. The phenomenon that arises from the implementation of this policy is the high level of dependence of local governments on transfer funds from the center, resulting in regions becoming less independent from the revenue side, which is reflected in the low value of original local government revenue and the high transfer funds from the center. The purposes of this study are to analyze regional financial independence and the influence of variables, namely original local government revenue, transfer funds from the center, capital expenditures, operational expenditures, and gross regional domestic product per capita Kuningan in 2004 – 2020. This research was carried out using secondary data and analyzed by the degree of fiscal decentralization and multiple linear regression. Results of the research conclude that due to the degree of fiscal decentralization, Kuningan is included in the "Very Insufficient" category with a value of 8.31 percent, which indicates that the level of regional financial independence is classified as low or "Less Independent". In addition, through multiple linear regression, original local government revenue variable does not have a significant effect on capital expenditures but has a positive effect on operational expenditures, while transfer funds from the center have a significant and positive effect on capital and operation expenditures in Kuningan. Furthermore, capital expenditures have no significant and negative effect on the gross regional domestic product per capita of Kuningan, while operational expenditures have a significant and positive effect.

 

Keywords: Regional Financial Independence, Original Local Government Revenue, Kuningan


Full Text:

PDF

References


Demora, V. (2016). Analisis Derajat Desentralisasi dan Kemandirian PAD serta Hubungannya dengan Produktivitas Belanja Daerah di Kota Jambi. E-Jurnal Perspektif Ekonomi Dan Pembangunan Daerah, Vol. 5(No. 1), 13–20.

Hanafi, I., & Mugroho, T. L. (2009). Desentralisasi Fiskal: Kebijakan Perimbangan Keuangan Pemerintah Pusat dan Daerah di Indonesia. Malang: UB Press.

Hanggara, A., & Darsih, E. (2018). Dasar Statistika Manual & SPSS. Kuningan: Mujahid Press.

Hudoyo, Y. T., & Mahmud, A. (2014). Faktor-faktor yang Memengaruhi Pengungkapan Laporan Keuangan di Internet oleh Pemerintah Daerah. Accounting Analysis Journal, 3(No. 4), 485–492.

Kuncoro, M. (2004). Otonomi & Pembangunan Daerah. Jakarta: Erlangga.

Lisa, Y., & Priyagus, P. (2018). Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Langsung dan Belanja Tidak Langsung serta Pertumbuhan Ekonomi di Indonesia. Forum Ekonomi, Vol. 19(No. 2), 162. https://doi.org/10.29264/jfor.v19i2.2123

Mangkoesoebroto, G. (1998). Ekonomi Publik. Yogyakarta: BPFE.

Melmambessy, D. (2022). Analisis Kinerja Keuangan Pemerintah Kota Jayapura Ditinjau dari Rasio Kemandirian Daerah, Ketergantungan Daerah, Desentralisasi Fiskal, dan Efektivitas. JURNAL EKONOMI & BISNIS Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura, Vol. 13(No.2).

Muryawan, & Sukarsa, M. (2016). Pengaruh Desentralisasi Fiskal, Fiscal Stress, dan Kinerja Keuangan Daerah terhadap Pertumbuhan Ekonomi di Kabupaten/Kota Provinsi Bali. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, Vol. 5(No.2), 229–252.

Sendow, J. E., Rotinsulu, D. C., & Kawung, G. M. V. (2018). Pengaruh Pengeluaran Pemerintah Daerah terhadap PDRB Kota Manado. Jurnal Pembangunan Ekonomi Dan Keuangan Daerah, 19(No. 3), 17–27.

Styawan, H. A. (2021). Analisis Pengaruh Belanja Modal dan Belanja Operasional Terhadap Pertumbuhan Ekonomi Kota Malang Tahun 2004-2018. Journal of Regional Economics Indonesia, 2(No. 2), 13–26.

Vanomy, A. E. (2019). Analisis Hubungan Pendapatan Asli Daerah dan Dana Perimbangan melalui Belanja Langsung terhadap Produk Domestik Regional Bruto. JAD: Jurnal Akuntansi Dan Keuangan Dewantara, 2(No. 1), 62–73.

Winarni, E., Ahmad, A. A., & Suharno, S. (2020). Pengaruh Investasi dan Belanja Modal terhadap Pertumbuhan Ekonomi di Provinsi Jawa Tengah. Jurnal Ilmiah Universitas Batanghari Jambi, Vol. 20(No. 2), 447. https://doi.org/10.33087/jiubj.v20i2.946

Winarno, S. (2015). Panduan Praktis Penulisan Karya Ilmiah. Jakarta: PT. Kompas Media Nusantara.


Refbacks

  • There are currently no refbacks.