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Journal : Jurnal Mentari

FAKTOR-FAKTOR RISIKO FISKAL DALAM PENGANGGARAN DAERAH (Studi pada Pemerintahan Aceh) Jalaluddin -
Mentari: Majalah Ilmiah Universitas Muhammadiyah Aceh Vol 13, No 2 (2010)
Publisher : Universitas Muhammadiyah Aceh

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Abstract

This research was conducted with the objective of identifying risk actors in fiscal budgeting of the Government of Aceh. Theoretically, the results of this study are expected to provide inputs for the Government of Aceh to be able to do things that help to reduce fiscal risks in the Aceh government budgeting. The data used were obtained through field research through the deployment of a questionnaire to measure attitudes, opinions, and perceptions of a person or group of persons of a particular social phenomenon, which has been specifically defined by the researchers. The population in this study was all officials involved in financial processes, both constituting (SKPA) and the budget approval board (DPRA). The test results produced 11 (eleven) factor reduced from 32 items and has a value of variable loading ≥ 0.5 which consists of four sources of risk of regulatory factors and mechanisms in the budgeting area, namely: with KUA and budget documents synchronization factors, factors of risk management in government area, changes in regulatory systems of budgeting and fiscal stress associated with the consideration of budget surpluses and deficits; three sources of risk from political factors in the budgeting area, there are: superiority of power factor (discretionary power) and the opportunistic behavior of individual legislators as well as factors executive and legislative relations (related mechanism formulation and discussion of budget); and four sources of risk factors of opportunistic behavior and moral hazard in budgeting, consisted of opportunistic behavior of individual in formulating the budget, a factor of moral hazard and the proposed budget planners, management public organizations factor related to clarity of responsibility, authority and functions as well as the potential for fraud in the budgeting process. Keywords: factors, regulation and mechanisms, politics, opportunistic behavior, moral hazard, budgeting
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP BELANJA PEMELIHARAAN MELALUI BELANJA MODAL SEBAGAI VARIABEL INTERVENING PADA ANGGARAN PEMERINTAH DAERAH Jalaluddin -
Mentari: Majalah Ilmiah Universitas Muhammadiyah Aceh Vol 12, No 2 (2009)
Publisher : Universitas Muhammadiyah Aceh

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Abstract

This research is aimed to provide empirical evidence of the influence of real regional income (PAD) and proportion funding toward expense of maintenance through capital expenditure in Aceh government regency/ city and town. Populations used in this research are 18 regencies, and 5 cities and town in Aceh government. Due to the consideration of the data availability, therefore the main targets of this study are 13 regencies and 4 cities and town. Data that used in this research is a secondary data that covers the total of real regional income (PAD), proportion funding, capital expenditure and expense of maintenance that included in revenue and expenditure budget district (APBD) realization of regency, city and town in Aceh government from 2006 to 2008. The data analysis method used in this research is path analysis method. Result of the research shows that simultaneously the allocation of real regional income (PAD) and proportion funding are influential to capital expenditure and expense of maintenance. But, partially, real regional income (PAD) has a negative influence to the expense of maintenance, whereas proportion funding and capital expenditure partially influential toward expense of maintenance. Keywords: real regional income (PAD), proportion funding, capital expenditure, expence of maintenance