Dampak Dana Alokasi Umum, Belanja Modal, dan Produk Domestik Regional Bruto terhadap Pendapatan Asli Daerah Kabupaten/Kota  di Provinsi Kalimantan Selatan

Muhammad Harris Maulana; Algifari .

Dampak Dana Alokasi Umum, Belanja Modal, dan Produk Domestik Regional Bruto terhadap Pendapatan Asli Daerah Kabupaten/Kota di Provinsi Kalimantan Selatan

Muhammad Harris Maulana, Algifari .

Abstract

The aims of this research is to find an empirical evidence of the impact of the General Allocation Funds (DAU), Capital Expenditure (BM), and Gross Domestic Regional Product (PDRB) on Original Local Government Revenue (PAD) Regency/City in Province of South Kalimantan, consisting of 13 regencies and 2 cities in the Province of South Kalimantan in 2015-2020. The econometric model used in this research is a panel data regression model. The best estimation regression model to explain the impact of DAU, BM, and PDRB on PAD in this research based on the results of the Chow test and Hausman test is the weighted fixed effects model. This research found that there are no empirical evidence of the positive impact of DAU and BM on PAD, whereas PDRB has a positive impact on the PAD of regencies/cities in the province of South Kalimantan. Based on the results we recommend to the regencies/cities government in the province of South Kalimantan to evaluate the management of the General Allocation Funds and Capital Expenditure so that they have a positive impact on Regional Original Income in order to increase regional independence.

Keywords

General Allocation Funds, Capital Expenditure, Gross Domestic Regional Product Original Local Government Revenue, Panel Data Regression Model

Full Text:

PDF

References

Algifari dkk. (2021). Analisis Pemanfaatan Dana Transfer untuk Kemandirian Pembiayaan Daerah di Indonesia Menggunakan Model Struktural Partial Least Square. Business and Accounting Education Journal. Vol. 2 No. 1: 10-21.

__________. (2021). Pengolahan Data Panel untuk Penelitian bisnis dan Ekonomi dengan EViews 11. UPP STIM YKPN. Yogyakarta.

[BPS] Badan Pusat Statistik Provinsi Kalimantan Selatan. 2020. Tinjauan PDRB Kabupaten/Kota se Kalimantan Selatan Tahun 2015 sampai Tahun 2020.

Arifin, Z., Nirwanto, N., & Manan, A. (2019). Analysis of bullying effects on job performance using employee engagement and job satisfaction as mediation. International Journal of Innovation, Creativity and Change.

Arifin, Z., Nirwanto, N., & Manan, A. (2019). Improving the effect of work satisfaction on job performance through employee engagement. International Journal of Multi-Discipline Science (IJ-MDS), 2(1), 1-9.

Arifin, Z., Nirwanto, N., & Manan, A. (2019, April). Reducing the Negative Bullying at Work Impact on Employee Performance through Absorption and Team Work. In 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) (pp. 601-608). Atlantis Press.

Cahyono, Y., Jihadi, M., Arifin, Z., Purnamasari, W., Wijoyo, H., Putra, R. S., ... & Purwanto, A. (2020). Do Servant Leadership Influence Market Performance? Evidence from Indonesian Pharmacy Industries. Fitriaty and Putra, Riyan Sisiawan and Putri, Rizki Amalia and Muliansyah, Dadah and Suryani, Popong and Purwanto, Agus, Do Servant Leadership Influence Market Performance, 439-451.

Darwanis, D., & Saputra, R. (2014). Pengaruh Belanja Modal terhadap Pendapatan Asli Daerah dan Dampaknya Pada Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Aceh). Jurnal Dinamika Akuntansi Dan Bisnis, 1(2), 183–199. https://doi.org/10.24815/jdab.v1i2.3628

Daud, I., & Alfisah, E. (2020). Effects of Mental Disorders on Employee Innovative Performance: Evidence from the Indonesian Fertilizer Industry. Contemporary Economics, 14(4), 552-563.

Devi, N. A. (2019). Pengaruh Produk Domestik Regional Bruto, Jumlah Penduduk, Pengeluaran Pemerintah, Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Dan Kota Se Eks Karesidenan Kediri. Skripsi, Institut Agama Islam Negeri Tulungagung.

Ernawati, S., Chandrarin, G., & Respati, H. (2019). Analysis Of The Effect Of Profitability, Company Size And Leverage On Tax Avoidance (Study On Go Public Companies In Indonesia). International Journal Of Advances In Scientific Research And Engineering, 5(10), 74-80.

Frelistiyani, W., & Rohman, A. (2011). Pengaruh Dana Alokasi Umum Terhadap Pendapatan Asli Daerah Dengan Belanja Modal Sebagai Variabel Intervening (Studi pada Pemerintah Kabupaten/Kota se-Jawa pada Tahun 2006-2008). Universitas Diponegoro.

Hamsiah, A. (2019). Manajemen Keuangan Daerah Dalam Era Otonomi Daerah (Issue January).

Hananto, F. D. (2018). Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Belanja Modal Terhadap Produk Domestik Regional Bruto Kabupaten dan Kota di Provinsi Lampung (2012-2016). 10(1), 279–288. https://dspace.uii.ac.id/handle/123456789/8497

Harliza, T., & Anitasari, M. (2017). Analisis Belanja Daerah Kabupaten/Kota Di Bengkulu. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 5(2), 133–140. https://doi.org/10.37676/ekombis.v5i2.382.

Hartati, H. D. (2013). Pengaruh Produk Domestik Regional Bruto, Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Belanja Modal di Kota Balikpapan. Journal of Innovation in Business and Economics (JIBE), 4 No. 2, 113–130. https://doi.org/https://doi.org/10.22219/jibe.v4i2.2250

Haryanto, S., Bachtiar, Y., & Khotami, W. (2020). Efficiency and Rentability of Islamic Banks in Indonesia. Inovator, 9(1), 41-48.

Haryanto, S., Chandrarin, G., & Bachtiar, Y. (2019). Bank Size, Risk and Market Discipline with A Deposit Insurance: Evidence of Banking in Indonesia. AFRE (Accounting and Financial Review), 2(2), 81-90.

Mujennah, M., Artinah, B., & Safriansyah, S. (2019). PERFORMANCE-BASED BUDGETING AS SURVEILLANCE FOR THE ACCOUNTABILITY OF LOCAL GOVERNMENTS. Asia Proceedings of Social Sciences, 4(3), 125-128.

Noor, M. (2012). Memahami Desentralisasi Indonesia (UNDP).

Nopitasari, E. D. (2017). Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Produk Domestik Bruto Terhadap Belanja Modal (Studi Pada Pemerintah Kabupaten dan Kota se-Provinsi Jawa Tengah Tahun Anggaran 2013-2015). Jurnal Akuntansi Syariah IAIN Surakarta, 1–80. https://core.ac.uk/download/pdf/296469733.pdf.

Nuriman, L. (2018). Pengaruh Produk Domestik Regional Bruto Terhadap Pendapatan Asli Daerah Di Provinsi Banten. 1–6.

Puspitasari, N. L. P. L., Adiputra, I. M. P., & Sulindawati, N. L. G. E. (2015). Pengaruh Belanja Modal Terhadap Pertumbuhan Kinerja Keuangan Daerah Dengan Pendapatan Asli Daerah Sebagai Variabel Intervening (Studi Kasus di Kabupaten Buleleng). E-Jurnal S1 Akuntansi Universitas Pendidikan Ganesha, 3(1), 1–10.

Rahman, Y. A., & Chamelia, A. L. (2015). Faktor - Faktor yang Mempengaruhi PDRB Kabupaten/Kota Jawa Tengah Tahun 2008-2012. JEJAK: Jurnal Ekonomi Dan Kebijakan, 8(1), 88–99. https://doi.org/10.15294/jejak.v8i1.3857

Rini, W. S., Ruwanti, G., & Ernawati, S. (2018). Capital Expenditure Determinants with Economic Growth as a Moderator in Regency and Municipal Government in South Kalimantan. International Journal of Accounting, Finance, and Economics, 1(1), 7-17.

Ruwanti, G., Chandrarin, G., & Assih, P. (2018, December). Effect Of Corporate Governance On Relationship Between Corporate Social Responsibility And Firm Sizes With Earnings Management. In 3rd International Conference of Graduate School on Sustainability (ICGSS) 2018.

Ruwanti, G., Chandrarin, G., & Assih, P. (2019). Corporate social responsibility and earnings management: The role of corporate governance. Humanities & Social Sciences Reviews, 7(5), 1338-1347.

Ruwanti, G., Chandrarin, G., & Assih, P. (2019). The Influence of Corporate Governance in The Relationship of Firm Size and Leverage on Earnings Management. International Journal of Innovative Science and Research Technology, 4(8), 142-147.

Salawali, W. A., Kindangen, P., & Lapian, A. C. H. (2019). Flypaper Effect Pada Dana Alokasi Umum (Dau) Dan Pendapatan Asli Daerah (Pad) Serta Pengaruhnya Terhadap Belanja Daerah Kabupaten/Kota Di Sulawesi Tengah. Jurnal Pembangunan Ekonomi Dan Keuangan Daerah, 18(2). https://doi.org/10.35794/jpekd.12790.18.2.2016

Syahdan, S. A., Munawaroh, R. S., & Akbar, M. (2018). Balance Scorecard Implementation in Public Sector Organization, A Problem?. International Journal of Accounting, Finance, and Economics, 1(1), 1-6.

Syam, A. Y., & Chandrarin, G (2019). Effects of Fiscal Health on Human Development Index in Indonesia: Regional Government Performance Mediating Role. (International Journal of Innovative Science and Research Technology, 2019, 50-59).

Vanchris, Deo Rizki dkk. (2013). Pengaruh Dana Alokasi Umum terhadap Pendapatan Asli Daerah dengan Belanja Modal Sebagai Variabel Intervening (Studi Pada Pemerintah Kabupaten/Kota Se-Sumbagsel Tahun 2008-2012). Jurnal Fairness. Volume 3 Nomor 2: 135-144.

UU No. 32 Tahun 2004 tentang Pemerintahan Daerah.

UU No. 33 Tahun 2004 tentang Perimbangan antara Pemerintah dan Pemerintah Daerah.

WIDAGDO, B., Jihadi, M., BACHITAR, Y., SAFITRI, O. E., & SINGH, S. K. (2020). Financial Ratio, Macro Economy, and Investment Risk on Sharia Stock Return. The Journal of Asian Finance, Economics, and Business, 7(12), 919-926.

Yulianti, F., Zamzam, F., Aravik, H., Marnisah, L., Yustini, T., Satria, C., & Sanmorino, A. (2020). Improving Lecturers' Scientific Publication through Capacity Building Moderation.Universal Journal of Educational Research,8(11B), 6014-6021.