Suchergebnisse

The subnational government spending in Indonesia exhibit a highly skewed distribution, i.e., it is very low in the first two-quarters and then increases significantly in the last two-quarters. Such explosive pattern poses two disadvantages. First, the regional output will fall below its optimal level as the low government capital expenditure leads to a fewer provision of public goods. Second, a significant increase in government spending in the later quarter pushes the short run aggregate demand to the northeast and creates an inflationary pressure in the following quarters. In this study, we analyze the effect of quarterly regional government expenditure growth on regional inflation during 2010–2014. Using Arellano Bond GMM estimation, we find government expenditure growth leads to higher inflation in the same quarter. A percentage increase in non-capital expenditure spending results in a higher inflation than a percentage increase in capital spending.AbstrakPengeluaran pemerintah daerah di Indonesia menunjukkan distribusi yang sangat timpang, yaitu sangat rendah pada dua kuartal pertama dan kemudian meningkat secara significant pada dua kuartal terakhir. Pola eksplosif tersebut menimbulkan dua kerugian. Pertama, output regional akan berada di bawah tingkat yang optimal karena pengeluaran pembangunan (belanja kapital) pemerintah yang rendah akan mengakibatkan rendahnya barang publik yang tersedia. Kedua, peningkatan belanja pemerintah pada kuartal terakhir akan mengakibatkan kenaikan permintaan agregat dan mengakibatkan tekanan inflasi pada kuartal berikutnya. Dalam studi ini, kami menganalisa dampak dari pertumbuhan pengeluaran pemerintah daerah di Indonesia terhadap inflasi daerah periode 2010–2014. Dengan menggunakan estimasi GMM Arellano Bond, kami menemukan pertumbuhan pengeluaran pemerintah daerah akan mengakibatkan inflasi daerah pada kuartal yang sama. Satu persen peningkatan belanja non-kapital mengakibatkan inflasi yang lebih tinggi dibandingkan dengan satu persen peningkatan belanja kapital.Kata kunci: Belanja Kapital; Belanja Non-Kapital; Inflasi Daerah; Pemerintah DaerahJEL classifications: E31; H72

The purpose of this research is to analyse and examine the effect of total budget, opinion of financial performance, corruption perception index, and performance accountability on the budget absorption in the Government Institutions. It is an associative-causal research. This research includes 66 government institutions which have complete dataset for research variables. The data were the secondary data in the form of financial publications of the government institutions in Indonesia. The hypotheses were tested with the multinomial linear regression analysis. The results of this research showed that, simultaneously, total budget, opinion of performance, corruption perception index, and performance accountability affected the budget absorption in government institutions. After the research was conducted and it was analysed statistically, only one variable were highly significant to the accumulation of budget absorption that is opinion of performance of a government institution.

The purpose of this study was to analyze and study the effect of financial regulations, budget absorption, apparatus competence, bureaucratic environment, and organizational commitment to budget absorption by the South Sulawesi Provincial Government to be able to provide input for the policies of the South Sulawesi Provincial Government in maximizing budget absorption. This study's population was all employees of the South Sulawesi Provincial Government. They determined the sample using the technique Judgment Sampling by selecting 2 State Civil Servants represented by the Head of the regional apparatus organization Office as the Budget User Authority and Commitment Making Official at each Provincial Office. South Sulawesi so that a total of 54 samples were obtained. This study uses a quantitative approach with multiple regression analysis methods. The study results state that financial regulation, budget absorption, competence, bureaucratic environment, and organizational commitment have a positive and significant effect on budget absorption. This result implies that the community's interests always guide the South Sulawesi Provincial Government in every action and activity as principles in the planning and implementation process budgeting.

The purpose of this study was to analyze and study the effect of financial regulations, budget absorption, apparatus competence, bureaucratic environment, and organizational commitment to budget absorption by the South Sulawesi Provincial Government to be able to provide input for the policies of the South Sulawesi Provincial Government in maximizing budget absorption. The population in this study were all employees within the OPD scope of the South Sulawesi Provincial Government, determining the sample using the techniqueJudgment Samplingby selecting 2 State Civil Servants represented by the Head of the regional apparatus organization Office as the Budget User Authority and Commitment Making Official at each Provincial Office. South Sulawesi so that a total of 54 samples were obtained. This study uses a quantitative approach with multiple regression analysis methods. The results of the study state that financial regulation, budget absorption, apparatus competence, bureaucratic environment, and organizational commitment has a positive and significant effect on the budget absorption; this result implies that the interests of the community always guide the South Sulawesi Provincial Government in every action and activity asprinciplesin the planning and implementation process budgeting. ; The purpose of this study was to analyze and study the effect of financial regulations, budget absorption, apparatus competence, bureaucratic environment, and organizational commitment to budget absorption by the South Sulawesi Provincial Government to be able to provide input for the policies of the South Sulawesi Provincial Government in maximizing budget absorption. The population in this study were all employees within the OPD scope of the South Sulawesi Provincial Government, determining the sample using the techniqueJudgment Samplingby selecting 2 State Civil Servants represented by the Head of the regional apparatus organization Office as the Budget User Authority and Commitment Making Official at each Provincial Office. South Sulawesi so that a total of 54 samples were obtained. This study uses a quantitative approach with multiple regression analysis methods. The results of the study state that financial regulation, budget absorption, apparatus competence, bureaucratic environment, and organizational commitment has a positive and significant effect on the budget absorption; this result implies that the interests of the community always guide the South Sulawesi Provincial Government in every action and activity asprinciplesin the planning and implementation process budgeting.

The information technology has been utilized widely and its utilization influences the performance level in public sector. The technology usage of goods/services procurement system electronically (e-procurement) in the government is absolutely important for achieving the acceleration of State Budget (APBN) and Regional State Budget (APBD). The acceleration of APBN and APBD implementation should be shown by the absence of buildup budget at the end of the year. This research aims at examining the influence of e-procurement technology usage toward the budget absorption. This research uses primary and secondary data. Primary data is taken from questionnaire meanwhile secondary data is taken from the Budget Realization report per trimester of East Java Province Regional Secretary. The data is collected by using 71 questionnaires which are sent to 71 Regional Working Unit (SKPD) in East Java Province. From the amount of those questionnaires, there are only 47 questionnaires can be used. The data quality test uses software SPSS 21.0 meanwhile Partial Least Square (PLS) technique with software WarpPls 5.0 is used to analyze the data. This research result shows that e-procurement technology usage has an effect toward the budget absorption. However, e-procurement technology usage through procurement practice does not have an effect toward the budget absorption. Keywords: E-procurement Technology Usage, Procurement Practice, Budget Absorption.

This study aims to analyze for factors that cause delays in the absorption of the Bogor City Government's expenditure budget so that a strategy can be formulated to improve the performance of this budget absorption. Searching for variables forming the causal factors is done by using primary data sourced from Dinas Kesehatan and Sekretariat Daerah, based on the researcher's work experience when assigned to the Finance Section and the Planning and Reporting Division of Dinas Kesehatan and Bagian Pengadaan Barang dan Jasa Sekretariat Daerah Kota Bogor for approximately 10 years of the assignment period and library data search. Exploratory Factor Analysis (EFA) is used to look for underlying factors extracted from the factors forming variables. The search foralternative strategies to improve performance of budget absorption was carried out using the Analytic Hierarchy Process (AHP). The EFA analysis found five main factors causing delays in the absorption of budget expenditure, namely factor in budget planning activities, factor in government regulation and bureaucracy, factor of work conditions, factor influencing financial activities and disbursement of the Government budget, and human resources of the state civil apparatus (ASN). AHP analysis shows that of the five leading sectors of the Regional Apparatus that play a role as key leaders in improving the performance of budget absorption is Sekretariat Daerah. The main obstacle in improving budget absorption is internal and external intervention. The main strategy to correct delays inspending is to improve quality of budget planning and procurement of service goods.

Low absorption of Covid 19 budget causes problems for the government. This study examines the influence of regulation, budget execution, utilization of information technology, and leadership commitment to the absorption of the Covid 19 budget in the Provincial Government of Riau. The population in this study were all Regional Apparatus Organization (OPD) in the Riau Provincial Government. The sampling technique used is purposive sampling with OPD criteria using the Covid 19 budget. Respondents in this study are budget managers. A total of 68 people participated in this study. Data analysis with PLS shows that regulation, budget implementation, and the use of information technology affect the absorption of the Covid 19 budget. Meanwhile, the leadership's commitment does not affect the absorption of the Covid 19 budget. This research has contributed to the Riau Provincial government in formulating budget use policies.

This study aims to examine and to analyze the effect of planning, administration, government internal control officer (APIP) and regulation simultaneously and partially to the delay of budget absorption at Directorate General of Early Childhood Education and Community Education (Ditjen PAUD Dikmas) with the budget administrator culture as a moderator variable. The type of research used is survey research. The population in this study is 27 commitment making officials (PPK), 13 treasurers of expenditure and 13 budget compilers in all work unit in Ditjen PAUD Dikmas. The sampling method is census technique because all the population used as the sample amounted to 53 samples. The data used in this study is the primary data. The analysis method used is multiple linear regression analysis and residual test. The results of this study indicate that planning, administration, APIP and regulation have a significant effect on the delayed of budget absorption simultaneously. Partially planning, administration and regulation have significant effect on the delay of budget absorption while APIP has no effect. The budget administrator culture cannot moderate the relationship between planning, administration, APIP and regulations with the delay of Ditjen PAUD Dikmas' budget absorption

The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations.

The objective of study is to determine the causes of delays in the absorption of De-concentration (Decon) and Co-administration Task (TP) budget at the level of Work Unit. In carrying out its function as an agent of the Ministry of Maritime Affairs and Fisheries (DKP). The Work Unit has developed operational plan, nevertheless it plan could not be followed up. Such condition surely has consequences on the budget absorption at the Work Unit. This study is a qualitative study using a case study approach. The study uses a holis-tic single case study. The results indicate that there are many obstacles encountered by the Work Unit in carrying out its daily activities related to budget absorption. The obstacles may be from internal factors and external factors. The strong intervention of principal in Decon and TP budget is a key issue of the external factor that makes the Work Unit unable to be consistent to the operational plan drawn up. Besides, the procurement of goods and services through the Procurement Services Unit is also an obstacle for the Work Unit in executing the work using tender mechanism. Other external factors are the mechanisms of Money Supply (UP) and the Change of Money Supply (GUP) that cause the Work Unit to get difficulty in setting up funds for activities. Meanwhile, the internal factors that con-strain the Work Unit are issues concerning Human Resources, Standard Operating Proce-dures and Performance Evaluation that have not been implemented well in the internal Work Unit. The theoretical implication of the study is the dominant intervention of the principal (central government) to the agent (Work Unit) is a resistance to the implementa-tion of the values of effectiveness and efficiency in the concept of good governance.

The objective of this study was to analyze the influence of the human resources quality, planning and budget implementation with the using of information technology as the moderating variabel to budget absorption at North Sumatera Province Governmen . The study used causal research method. The population was 39 SKPDs (Regional Work Unit) that consisted of PPK-SKPD (Financial Management Officicer of SKPD) and Programming Officer of North Sumatera Province Government. Regarding to PP 18/ 2016 there are 3 new SKPDs which haven't budget absortion yet so that the samples in this research was 36 SKPDs. This research use primary data and secondary data. Data analizyng method is tested by using multiple regression analysis and residual test. The result of the study showed that the human resources quality, planning and budget implementation had significant influence on the budget absorption simultaneously. Partially, planning and budget implementation had significant influence to the budget absorption. The using of information technology as moderating variable could moderate the correlation of the human resources quality, planning and budget implementation had significant influence on the budget absorption of the North Sumatera Province Government.

The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations. ; The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations.

The purpose of this research are: 1) to investigated the tendency of budget absorption to regional working units (SKPD in Indonesian) expenditure in the provincial government of Jambi; 2) to analyze factors that influence the SKPD's budget absorption in the provincial government of Jambi; 3) to examine the effect of budget absorption on agency performance in the provincial government of Jambi. The data used in the research are secondary data in the form of budget realization reports, and primary data by using questionnaires. The population in this research are all SKPD in the environment of the provincial government of Jambi. The data analysis tools used in this research is Partial Least Square (PLS). The research finding shows that 1) all SKPD in the environment of the provincial government of Jambi tend to be delayed in budget absorption. About 82.61% SKPD tend to be delayed in budget absorption of personnel expenditure. All SKPD tend to be delayed in budget absorption of goods and services expenditure, and 43.90% SKPD tend to be delayed in budget absorption of capital expenditure; 2) budget planning and budget execution are the factors that affect the budget absorption significantly, while capacity of human resources has no effect on the budget absorption, and 3) the budget absorption has a positive and significant impact on the agency performance in the provincial government of Jambi