Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan E-JURNAL AKUNTANSI
Maria Maria
Politeknik Negeri Sriwijaya, Indonesia
Economics, Econometrics & Finance

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Determinan Penyerapan Anggaran Badan Pengelolaan Keuangan dan Aset Daerah Tiara Syifa Putri Ananda; Maria Maria; Yuliana Sari
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p14

Abstract

This study aims to examine the components that influence the level of budget absorption in the Regional Financial and Asset Management Agency (BPKAD) of Palembang City. The research population is employees who play a role in the process of preparing and implementing the budget at BPKAD Palembang City using a saturated sample consisting of PPK, PPTK, Treasurer, Secretariat Section, Budget Section, Asset Section and Accounting Section with a total of 51 people. Data analysis used multiple linear regression techniques with SPSS software. The research findings show that planning, HR competencies and external pressures have an effect on budget absorption while procurement documents have no effect. Simultaneously these four components affect budget absorption by 38%. The implications of this research can be considered in managerial decision making when planning, managing and implementing budgets. Keywords: Budget Absorption; Planning; Procurement Documents; Human Resources Competence; External Pressure
The Determinants of Regional Government Expenditure in Districts/Cities in Sumatra Nora Susanti; Maria Maria; Riza Wahyudi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 4 (2026): JIAKES Edisi Agustus 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i4.5515

Abstract

Regional governments require fiscal capacity to support public services and development, with local own-source revenue, general allocation fund, and special allocation fund influencing regional expenditure. This study aims to examine the effect of local own-source revenue, general allocation fund, and special allocation fund on regional expenditure and identify the occurrence of the Flypaper Effect in regencies and cities in Sumatera during the 2022–2024 period. This study employed a quantitative approach using secondary data obtained through documentation methods from 154 local governments. The data were analyzed using panel data regression, coefficient of determination, t-test, and F-test. The results showed that simultaneously, local own-source revenue, general allocation fund, and special allocation fund significantly affected regional expenditure in Sumatera, with an F-statistic value of 97.13212. Partially, local own-source revenue had no significant effect on regional expenditure with a t-statistic value of 0.235865. Meanwhile, the general allocation fund and special allocation fund significantly affected regional expenditure with t-statistic values of 6.711569 and 5.572493, respectively. The findings also confirmed the occurrence of the Flypaper Effect, indicating that regional expenditure remains more responsive to intergovernmental transfers than local fiscal capacity. These results highlight the importance of strengthening local revenue sources to achieve greater regional fiscal independence.
Co-Authors Nora Susanti Riza Wahyudi Tiara Syifa Putri Ananda Yuliana Sari