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All Journal Jurnal Mentari Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik AKTUALITA Journal of Engineering and Technological Sciences Agrokreatif Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Edukasi dan Sains Biologi Jurnal Ilmiah Peuradeun JURNAL MANAJEMEN Educatio Visipena Jurnal Ilmiah Al-Syir'ah JURNAL SERAMBI ILMU Jurnal Biology Education Edukasi Islami: Jurnal Pendidikan Islam Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL PENDIDIKAN TAMBUSAI Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM El-Tsaqafah: Jurnal Jurusan PBA Unes Law Review JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Al-Falah: Jurnal Ilmiah Keislaman dan Kemasyarakatan Serambi Saintia : Jurnal Sains dan Aplikasi Jurnal Ilmu Kesehatan Bhakti Husada: Health Sciences Journal Pagaruyuang Law Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Sains dan Teknologi Reaksi Journal of Accounting Auditing and Business Prosiding Seminar Nasional Teknik Mesin Jurnal Pengabdian Masyarakat Bumi Raflesia Ius Civile: Refleksi Penegakan Hukum dan Keadilan Ilmuna: Jurnal Studi Pendidikan Agama Islam JURNAL EDUKASI NONFORMAL JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Trias Politika TIN: TERAPAN INFORMATIKA NUSANTARA LEGAL BRIEF Studies in Learning and Teaching Tadulako Master Law Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Jurnal Cahaya Mandalika International Journal of Engineering, Science and Information Technology Jurnal Hurriah: Jurnal Evaluasi Pendidikan dan Penelitian JHCLS Jurnal Ekonomi Proceedings of International Conference on Multidiciplinary Research Proceeding International Seminar of Islamic Studies Chemical Engineering Journal Storage (CEJS) Jurnal Teknologi Kimia Unimal Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Mazahib: Jurnal Pemikiran Hukum Islam Jurnal AbdiMU Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah IRA Jurnal Teknik Mesin dan Aplikasinya (IRAJTMA) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Journal of Educational Research (JER) Jurnal Darussalam : Pemikiran Hukum Tata Negara dan Perbandingan Mazhab Lok Seva: Journal of Contemporary Community Service Interdiciplinary Journal of Education Analysis : Journal of Education Jurnal Maps (Manajemen Perbankan Syariah) Jurnal Malikussaleh Mengabdi JURNAL PERSEGI BULAT Maqashiduna: Jurnal Hukum Keluarga Islam Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research JURNAL REKAYASA KIMIA & LINGKUNGAN International Journal of Kita Kreatif Jurnal Pengabdian Bakti Akademisi JIS: Journal ISLAMIC STUDIES JURNAL INOVASI PENDIDIKAN DASAR DAN MENENGAH Syaikhuna: Jurnal Pendidikan dan Pranata Islam STAI Syaichona Moh. Cholil Bangkalan Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Interdisciplinary Explorations in Research Journal (IERJ) Journal of Islamic Education and Learning JIMEKA Jurnal Ilmiah Literasi Indonesia
Jalaluddin Jalaluddin
Department of Mechanical Engineering, Faculty of Engineering, Hasanuddin University, Jalan Perintis Kemerdekaan KM 10, Tamalanrea, Makassar 90245
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Journal : Jurnal Mentari

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PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP BELANJA PEMELIHARAAN MELALUI BELANJA MODAL SEBAGAI VARIABEL INTERVENING PADA ANGGARAN PEMERINTAH DAERAH Jalaluddin, Jalaluddin
Jurnal Mentari 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     DAFTAR  PUSTAKA Abdullah, Syukriy (2006). Studi atas Belanja Modal pada Anggaran Pemerintah Daerah dalam Hubungannya dengan Belanja Pemeliharaan dan Sumber Pendapatan. (http://www.Syukriy.-wordpress.com. diakses 10 Oktober 2009).   ---------- & Abdul Halim (2004). Pengaruh  DAU dan PAD terhadap  Belanja Pemerintah Daerah: Studi Kasus Kabupaten/ Kota di Jawa dan Bali. SNA VI. ---------- & Jhon Andra Asmara (2006). Pengaruh  Opurtunistik Legeslatif dalam Penganggaran Daerah: Bukti Empiris atas Aplikasi Agency Theory di Sektor Publik.”. SNA IX.   Bastian, Indra (2006). Akuntansi Sektor Publik: Suatu pengantar. Jakarta: Penerbit Erlangga.   Bland, Robert dan Samuel Nunn (1992). “ The Impact of Capital     Spending on Municipal Operating Budget”. Public Budgeting        & Finance (Summer): 32-47. (http://www.Rapidshare.com,     diakses 30 Oktober 2009).   Halim, Abdul (2004). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah, Edisi Revisi. Jakarta: Salemba Empat.   -----------(2007). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah, Edisi Revisi. Jakarta: Salemba Empat.   Komite Standar Akuntansi Pemerintahan (2005). Peraturan pemerintah No. 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan. Jakarta: Salemba Empat.   Mardiasmo (2002). Akuntansi Sektor Publik. Yogyakarta: ANDI Yogyakarta.   Moisio, Antti (2002). Essays on Finish Municipal Finance and  Intergovernmental Grants. Helsinki.   Nafarin, M (2003). Penganggaran Perusahaan. Jakarta: Salemba  Empat.   Noerdiawan, Dedi (2006). Akuntansi Sektor Publik. Jakarta: Salemba Empat.   Pemerintah Aceh (2008). Qanun No.1 Tahun 2008 tentang Pengelolaan Keuangan Aceh. Pemerintah Indonesia (2002). Keputusan Menteri Dalam Negeri No. 29 Tahun 2002 tentang Pedoman Pengurusan, Pertanggung-jawaban dan pengawasan Keuangan dan Belanja  Daerah, Pelaksanaan Tata Usaha Keuangan Daerah dan  Penyusunan Perhitungan Anggaran Pendapatan dan Belanja  Daerah. -----------(2005). Peraturan Pemerintah Republik Indonesia No. 55  Tahun 2005 tentang Dana Perimbangan. -----------(2006). Peraturan Menteri Dalam Negeri No. 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah. -----------(2007). Peraturan Menteri Dalam Negeri No. 59 Tahun 2007 tentang Perubahan atas Peraturan Menteri Dalam Negeri No.  13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan  Daerah. -----------(2004). Undang-Undang Republik Indonesia No. 33 tahun  2004 tentang Perimbangan Daerah. -----------(2004). Undang-Undang Republik Indonesia No. 34 tahun 2004 tentang Perimbangan Keuangan antara Pemrintah  Pusat dengan Pemerintah Daerah.   Sugiyono (2005). Metode Penelitian Bisnis. Bandung: CV. Alfabeta.   Uma, Sekaran (2002). Research Methods for Business, Buku 1, Edisi 4. Jakarta: Salemba Empat   Welshch, Glenn A,dkk (2000). Anggaran: Perencanaan dan Pengendalian Laba. Jakarta: Salemba Empat.   World Bank (2006). Analisis Pengeluaran Publik Aceh: Pengeluaran untuk Rekonstruksi dan Pengentasan Kemiskinan. -----------(2008). Analisis Belanja Publik Aceh Edisi Terbaru Tahun  2008: Mengelola Sumber Daya untuk Mencapai Keluaran yang Lebih Baik di Daerah Otonomi Khusus.  
FAKTOR-FAKTOR RISIKO FISKAL DALAM PENGANGGARAN DAERAH (Studi pada Pemerintahan Aceh) Jalaluddin, Jalaluddin
Jurnal Mentari 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     DAFTAR  PUSTAKA Abdullah, Syukriy, dan Jhon Andra Asmara, (2006). “Perilaku Oportunistik Legeslatif Dalam Penganggaran Daerah: Bukti Empiris Atas Aplikasi Agensi Theory di Sektor Publik”. Diakses dari http://swamandiri.org/2008/02/10.   Baswir, Revrisond (2000) Akuntansi Pemerintahan Indonesia. Edisi Ketiga. Yogyakarta: BPFE. Blondal, (2008). Fiscal Risk Management, IMF High-Level Seminar on Fiscal Risk Management, Paris, 28 October 2008. Diakses dari http://blog-pfm.imf.   Brixi, Hana Polackova dan Allen Schick, (2002), Government at Risk:Contingent Liabilities and Fiscal Risk, dalam Brixi andSchick (ed), 2002. Governmentat Risk: Contingent Liabilities and Fiscal Risk, a Copublication of The World Bank and Offord University Press. Hal: 1-58.   Brixi, Hana Polackova dan Ashoko Moody, (2002). Dealing With Government Fiscal Risk: an Overview dalam Brixi danSchick (ed), 2002. Government at Risk: Contingent Liabilities and Fiscal Risk, a Copublication of The World Bank and Offord University  Press. Hal: 21-58.   Ghozali, Imam, (2007). Aplikasi Analisis Multivariate dengan Program SPSS, Badan Penerbit Universitas Diponegoro, Semarang.   Halim, Abdulah, (2008). Hubungan dan Masalah Keagenan di Pemerintahan Daerah: Sebuah Peluang Penelitian Anggaran dan Akuntansi. Diakses dari http://www.bppk.depkeu.go.id.   Hemming, Richard dan Murray Petrie, (2002). A Framework for Assesing Fiscal Vulnerability, dalam Government at Risk, dalam Brixi dan Schick (ed), 2002. Government at Risk: Contingent Liabilities and Fiscal Risk, a Copublication of The World Bank and Offord University Press. Hal: 159-178. Hair, Joseph F. Rolph E. Anderson, Ronal L. Tatham and William C. Black, 1998, Multivariate Data Analysis, Fith Edition, Prentice Hall Upper Saddle River New Jersey 07548.   International Monetary Funds (IMF), (2007). Increasing Fiscal Transparency-Brazil´s Budgetary Fiscal Risk Report. Diakses dari http://blogpfm.imforg/pfmblog/2007/11/increasing-fisc.html Mardiasmo  (2005). Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi   Ma, Jun (2002), Monitoring Fiskal Risk of Subnational Goverment: Selected Country Experiences dalam Brixi dan Shick (ed), 2002. Government at Risk: Contingent Liabilities and Fiskal Risk, a Copublication of The World Bank and Offord University press. Hal 59-78   Pemerintah Republik Indonesia, (2006). Peraturan Menteri Dalam Negeri No.13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah.   Romarina, Arina dan ahmad Maqfatih (2010). Faktor-Faktor Risko Fiskal dalam Penganggaran Daerah, Jurnal BPPK vol 1 Schick, Allen, (2002). Budgeting for fiscal Risk dalam Brixi dan Schick (ed), 2002. Government at Risk: Contingent Liabilities and Fiscal Risk, a Copublication of The World Bank and Offord University Press. Hal: 79-97. --------- (2008). Budgeting for Fiscal Risk, Slide Presented to the Fiscal Affairs Division International Monetary Funds, 17 September 2008. Diakses dari http://blogpfm.imf.org/pfmblog/ files/ budgeting_for_fiscalrisk byshick.ppt   Sugiyono, (2008). Metode Penelitian Bisnis, Alfabeta, Bandung.   Sekaran, Uma (2006). Metodologi Penelitian Untuk Bisnis. Jakarta : Salemba Empat www.serambinews.com, diakses 21 Maret 2011  
Co-Authors - Khairil AA Sudharmawan, AA abdullah, humaira Abrar, Muhammad Ifan Adabi, Muhammad Ikhwan Ade Irma Suryani Adhitya, Andika Restu Adrin, Prista Agung Munandar Agus Yasin Agustina, ria Ahmad Fikri ahmad yani Ahmadi Hasan Aisyah Aisyah Akmal, Nurul Akmal, Nurul Akrom, Muhamad Al Aufi, Afin Alberth Nugrahadi Ndun Alias Azhar, Alias Amalia, Erlisa Amellya, Shebrina Amme, Rudi Amri, Samsun Ananda, Dhea Riski Anas, Kamal Andalia, Nurlena Andalia, Nurlena Andara, Silvia Ansary, Khairil Anshari, Hafiz Arfandy Arfandy Ariaty, Ariaty Arief, Rifqy Lamkaruna Arif Fitria, Rizal Arrahman, Berryl Chaliq Aseri, Akhmad Fauzi Aswad, Musriadi Aurora, Tassa Azhari Azhari Azhari, Fathurahman Azwir Azwir Baharuddin, Dharina Bahri, Syamsul Syamsul Batara, Gamal Bette, Yustiani Y Budhi Santri Kusuma Bustaman, Bustaman Chairinnisa, Chairinnisa Deden Makbuloh Devi, Sri Marlia Dian Aswita, Dian Dian, Hadyan Dina Amalia Dina Ariani, Dina Djafar, Zuriyati Djufri - Eddy Kurniawan Effendy Arif Eka Octavian Pranata Elyana, Eneng Erdiansyah, Ahmad Fahri Erfan, Zainul Ernawati, Luh S. Evi Apriana Fadlisyah Fadlisyah Faisal Faisal Fathurrahman Azhari Fauziah, Siti Salma Fazira, Zetta Febriyanti, Dewi Fibarzi, Wiza Ulfa FIKARLIA, FIKARLIA Fikri, Ahmad Ma’mun Firman Wahyudi, Firman Wahyudi Firmansyah, Juli Fitriani Fitriani Furqon, Muhamad Ginting, Zainuddin Ginting Gusti Muzainah Hafiizh Maulana Halim, Ahmad Rasyidi Halimatussakdiah Halimatussakdiah Hambali Hambali Hamdani Hamdani Hamdi, Fahmi Hammoodi, Samira Hasibuan, Khalil Gibran Herlina Herlina Heru Satria Tambunan, Heru Satria Hikmah Hikmah Hukaimah, Hashifah Humaira, Hisanah humairah, syarifah siti Husaini, Hasan Ibrahim Ibrahim Ibrahim Muthawali , Dede Ibrahim, Ishak Ida Hasmita, Ida Ilka Sandela Imam Muslim, Rachmat Indra K, Tri Nanda Irawan, Andhi Irma Suryani Ishak Ishak Ishak Ishak Iwan Jazadi Jaidi, Muhammad Jamilah, Sri Jauziati, Baiq Juanda Juanda Juanda Juanda Jumarsa, Jumarsa Jumriah Langkong, Jumriah Kamar, Iqbal Kasim, Lukman Khafidah, Wahyu Khairunnisa Khairunnisa Komarudin Komarudin Kuniawan, Eddy Kurniawan, Eddy Eddy Lawa, Alvrado B. 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