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All Journal Bulletin of Electrical Engineering and Informatics Jurnal Bisnis Jurnal Manajemen dan Keuangan Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jurnal Bisnis Darmajaya Jurnal Proaksi Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Ilomata International Journal of Tax and Accounting Widya Akuntansi dan Keuangan Jurnal Syntax Transformation GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) SABURAI INTERNASIONAL JOURNAL OF SOCIAL, SCIENCES, AND DEVELOPMENT (Saburai-IJSSD) Jurnal Pendidikan dan Teknologi Indonesia Jurnal Abdi Masyarakat Indonesia Jurnal Media Akuntansi (MEDIASI) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Auditing Research Aptekmas : Jurnal Pengabdian Kepada Masyarakat Empowerment: Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Matriks The Es Accounting and Finance Innovative: Journal Of Social Science Research West Science Journal Economic and Entrepreneurship Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Yevi Dwitayanti
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

 1 
Flypaper Effect Pada Dana Alokasi Umum, Dana Bagi Hasil Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Pemerintah Provinsi Di Indonesia Abrar, Naufal Muhammad Fajari; Masnila, Nelly; Dwitayanti, Yevi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2541

Abstract

Examining how the Flypaper Effect, the General Allocation Fund, the Revenue Sharing Fund, and Regional Original Income affect regional expenditure in Indonesian provinces was the primary goal of this study. The researchers in this study used purposive sampling to choose 22 out of 38 provinces in Indonesia for their investigation. The research included the years 2019 through 2022. The investigation's secondary data sources were compiled using the documentation technique. Data from the "Provincial Government Financial Report Audit Results" is specifically referenced in the budget realization report. For further information, see the official website at http://e-ppid.bpk.go.id. The multiple regression analysis method employed in this research is IBM SPSS 26. General allocation, revenue sharing, and regional original income all have a role in shaping regional spending, according to the research. Lower coefficients are associated with local revenue compared to the General Allocation Fund and Revenue Sharing Fund. Finally, the Flypaper Effect has an impact on the provincial governments of Indonesia.
Flypaper Effect Pada Belanja Daerah Kabupaten/ Kota Di Provinsi Sumatera Selatan Tahun 2018-2022 Cahyani, Vira Mustika; Firmansyah, Firmansyah; Dwitayanti, Yevi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2815

Abstract

The study is to examine the effect of General Allocation Funds (DAU) and Regional Original Income (PAD) on Regional Expenditure and to see if there is a flypaper effect of District/ City on Sumatera Selatan Province in 2018- 2022. The population is LRA in 17 districts/cities and 85 observation units. The data in this study were tested by descriptive statistics, classic assumption test, coefficient of determination, t-value test, F-test, and flypaper effect detection on regional expenditure, which were processed using Statistical Package for the Social Application Sciences (SPSS) version 26. The result states that the independent variables significantly positively affect variable dependent Keywords: General Allocation Funds, Regional Original Income, Regional Expenditure, and Flypaper Effect.
Flypaper Effect Pada Dana Alokasi Umum, Dana Bagi Hasil Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Pemerintah Provinsi Di Indonesia Abrar, Naufal Muhammad Fajari; Masnila, Nelly; Dwitayanti, Yevi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2541

Abstract

Examining how the Flypaper Effect, the General Allocation Fund, the Revenue Sharing Fund, and Regional Original Income affect regional expenditure in Indonesian provinces was the primary goal of this study. The researchers in this study used purposive sampling to choose 22 out of 38 provinces in Indonesia for their investigation. The research included the years 2019 through 2022. The investigation's secondary data sources were compiled using the documentation technique. Data from the "Provincial Government Financial Report Audit Results" is specifically referenced in the budget realization report. For further information, see the official website at http://e-ppid.bpk.go.id. The multiple regression analysis method employed in this research is IBM SPSS 26. General allocation, revenue sharing, and regional original income all have a role in shaping regional spending, according to the research. Lower coefficients are associated with local revenue compared to the General Allocation Fund and Revenue Sharing Fund. Finally, the Flypaper Effect has an impact on the provincial governments of Indonesia.
Flypaper Effect Pada Belanja Daerah Kabupaten/ Kota Di Provinsi Sumatera Selatan Tahun 2018-2022 Cahyani, Vira Mustika; Firmansyah, Firmansyah; Dwitayanti, Yevi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2815

Abstract

The study is to examine the effect of General Allocation Funds (DAU) and Regional Original Income (PAD) on Regional Expenditure and to see if there is a flypaper effect of District/ City on Sumatera Selatan Province in 2018- 2022. The population is LRA in 17 districts/cities and 85 observation units. The data in this study were tested by descriptive statistics, classic assumption test, coefficient of determination, t-value test, F-test, and flypaper effect detection on regional expenditure, which were processed using Statistical Package for the Social Application Sciences (SPSS) version 26. The result states that the independent variables significantly positively affect variable dependent Keywords: General Allocation Funds, Regional Original Income, Regional Expenditure, and Flypaper Effect.
Co-Authors A.Ratna Sari Dewi Abrar, Naufal Muhammad Fajari Adi Sutrisman Ali Firdaus Amanda, Nadia Ananda, Gea Angreini, Fitri Anisah Adiva Utami Annisa Haryanti Aprianti, Siska Aryasi, Putri Patli Bainil Yulina Bernadette Robiani Cahyani, Vira Mustika Choiruddin Choiruddin Choiruddin, C. Comrie Ihza Mahendra Dedi Putra Dedi Putra Desrina Desrina Desrina Desrina Desyandri Desyandri Dewi, A.Ratna Sari Dimas Arrisky Dwi Agustina Dwi Apri Midiyanto Dwi Septia F Eliza, Intan Elpana, Methasa Cindy Ertawan Juliadi Evada Dewata Dewata Farah Zakirah Faridah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Periansya Fitrania, Nadysa Aulia Fitri Angreini Fitria, Elsa Hafni Zahara Hafni Zahara Hasanah, Siti Lailatull Hasbi Assidiki Mauluddi Heny Yulsiati I Komang Dedi AS Ishak, Jouzar Farouq Ismiyanti, Ismiyanti Jefri Ananda Ginting Ginting Juliadi, Ertawan Kartika Rachma Sari Kartika Rachma Sari Kenia Firta Kiagus Zainal Arifin Kiagus Zainal Arifin M. Miftakul Amin Maria Maria Maria Masnila, Nelly Mawaddah Mawaddah Miskah Azzahra MUHAMMAD HUSNI MUBAROK Muhammad Rizqulloh Akbar Mukhlis Mukhlis Nadiyya Amanda Putri Nadysa Aulia Nelly Masnila Nelly Masnila Novita, Lisa NURHASANAH & MARIA Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nyayu Halima Thusa’dia Oktarida, Anggraeni Periansya Diah Elvina Desi Indriasari Permata Oktarista Pratama, Ramod Yudha Pratiwi Nasution, Tasyila Putry Putri, Silva Khairani Qurrotul Ayuni Rabbiyati Ningsi Rafika Sari Rahma Wati Rianto, Panji Ridho Aditama, Mohammad Dimas Rita Martini Rizky Anugra Putri Rosy Armaini Sandrayati Sandrayati Sandrayati Sari, Kartika Rachma Sarikadarwati Sisi Mandasari Siska Aprianti SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Siti Rohima Sulaiman Sulaiman Surya Ramadhani susi ardiani Susi Ardiani Tabila Wati Yeni Priatna Sari, Yeni Priatna Yuli Antina Aryani, Yuli Antina Yuliana Sari Zulkifli