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All Journal Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat Neraca Jurnal Litbang Kota Pekalongan RATIO: Reviu Akuntansi Kontemporer Indonesia Journal of Accounting and Finance Management (JAFM) Dimas Canthing
Imtikhanah, Sobrotul
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Flypaper Effect of General Allocation Funds and Regional Revenue in Central Java-Indonesia Imtikhanah, Sobrotul; Astari; Fitrayudi, M
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 6 No. 2 (2025): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v6i2.26025

Abstract

Indonesia, with its 38 provinces, requires significant oversight and regulation by the central government. Decentralization offers a solution for managing numerous local governments, aiming to empower regions and ensure equitable development nationwide. Despite nearly a decade of decentralization, regions remain financially dependent on the central government. This study examines the flypaper effect as an indicator of decentralization's success, focusing on Central Java Province's regencies and cities, specifically the Ex-Pekalongan Residency area. The data utilized is financial statement of the Regional Government in the eks-Pekalongan Residency during the period spanning 2018 to 2023.The regression model was processed and tested using the SPSS program. It investigates (1) the impact of the General Goverment Allocation  and Regionally Sourced Income on regional expenditure, (2) which has a greater influence, (3) the presence of a flypaper effect, and (4) if the effect varies with high Regionally Original Income. The findings reveal that both income sources affect regional expenditure and that the flypaper effect persisted in Central Java from 2018-2023, even in regions with high original income.
Co-Authors Ainur, Ferlinda ainurachmani, Ferlinda Aisyah Aisyah Angkasa, Projo Astari Astari, A Ayu Riizqiana, Dyah Christianto, P. A. Christianto, Paminto Agung Dahlan, Betty Dahfiani Dwi Andayani, Tutut Dwi Anisa, Dinda Fachry Abda El Rahman Fatah, Khoirul Fithrayudi Triatmaja, Muhammad Fitrayudhi Triatmaja, M. Fitrayudi, M Fitriana, Silvia HIDAYAH, RINI Hudaya, Fadli Husain Ismail, M Kholidah, Nur Kholidah, Nur Kholidah Latief, Vita Nur Lukmana, Wiwik Majid, Musfirah Makhmudah, Makhmudah Miftahul Falah, Ahmad Moegiri, M Moegiri, Moegiri Mujiyono Mujiyono Nekha Septiana, Sugi Nur Indah, Lilik Pangestika L, Asri Saebani Saebani, Saebani Salsabila, Hana Sari, Kristina Novita Shinta Dewi Rismawati Siti Nurhayati SUKMAWATI, DINDA Suryani Suryani Tridevayanti, Anggita Tutut Dwi Ak M.Si. SE. Andayani Warohmah, Nova Salasatun