Suchergebnisse

Fiscal decentralization in Indonesia initiated in 2001 has proven to be effective and efficient; although, its implementation still need to be evaluated. The aim of the study was to analyze the implementation of fiscal decentralization on economic growth in Central Java. Tools multiple regression analysis using the method Fixed Effect Model (FEM).The period of the research was 9 years (2009-2017), and the subject of the was 35 districts/cities in Central Java Province. The dependent variable was economic growth, the independent variable was fiscal decentralization, and the control variables were investment and labor. The results showed that fiscal decentralization has a positive effect on economic growth in the district/city in Central Java. Other findings, private investment and the amount of labor encourage economic growth in Central Java. Based on findings, to reduce the fiscal gap, local governments should be able to increase their fiscal capacity through the development of commodity-based economic activity in their regions Keywords: Fiscal decentralization, Economic growth, Investment, Labor

In the autonomy and fiscal decentralization era, local governments is provided with authority to increase their income and to conduct allocative function in setting priority of local development. This research is intended to examine the influence of fiscal decentralization, on economic growth and inter-regional inequality, at regencies/municipalities level in Central Java Province.Research population consist of 29 regencies and 6 municipalities, employing secondary data from Central Bureau of Statistic of Central Java Province and regencies/municipalities level in Central Java Province within the period of 2001 up to 2005. Data analysis is conducted by using path analysis with SPSS program software. The results of this study indicate that, fisrt fiscal decentralization has a positive and significant effect on economic growth at regencies/municipalities level in Central Java Province. Second, fiscal decentralization has a negative and significant effect on inter-regional inequality at regencies/municipalities level in Central Java Province. Third, economic growth has a negative and significant effect on inter-regional inequality at regencies/municipalities level in Central Java ProvinceKeywords: fiscal decentralization, economic growth, inter-regional inequality

Investment very significant influence economic growth, this research aim to identify and analysefactors influencing private invesment in Central Java Province. Analyse use multiple regression modelwith Ordinary Least Square method (OLS). Result of analyse indicate that, rate of interest negativeinfluence and significant to private invesment in Central Java coefficient –1017.464. Governmentexpenditure and inflation have positive influence and significant to private invesment in Central Javacoefficient 243.715 and 0.19.Keywords: private invesment, rate of interest, government expenditure and inflation

In the regional autonomy era, city or district have to be able to increase their own income to fund their government affairs. Realization of a more realistic regional autonomy can offer tangible economic, social and political benefits to the region. This paper analyze the influence of central government transfer, Gross Regional Domestic Product (GRDP) per capita, consumer price index to original regional income (PAD), and the influence of central government transfer, PDRB per capita, population to routine and regional development expenditure. Data panels of all districts and cities (29 districts and 6 cities) since 2001 up to 2004 are used and the analyzing instrument used by pooled data with fixed effect model.The result of the study shown that central government transfer and the GRDP per capita positive and significant influence to the PAD, routine and regional development expenditure.Consumer price index has positive and significant influence to the PAD, and the total population only has positive and significant influence to the routine expenditure and has nothing to do with development expenditure.

Realization of a more realistic regional autonomy that can offer tangible economic, social and political benefits to the region inparticular. This research attemps to identify the influence of regional economic sectors on the Administrative Independency Ratio (Derajat Kemandirian Fiskal), in Klaten Regency. This analysis use the Partial Adjustment Model (PAM). The data used in this research are time series data for the period 1978 until 2003.The results of this research indicated that the dominant contribution for Administration Independency Ratio is coming from the agricultural sector of which the coefficient regression is 0.926 for short-term period and 1.052 for long-term period.

Foreign Direct Investment (FDI) believed to be one of the instruments to reduce gap between the rich and the poor countries has considered Asian countries destination, including ASEAN Region. The aim of this study was to analyze factors affecting FDI in ASEAN countries (Cambodia, Indonesia, Malaysia, Philippines, Thailand, and Vietnam) during 2007-2016. The method used to analyze the data was multiple linear regression. The results indicated that market size, government integrity, and infrastructure quality positively affected FDI; wages and exchange rates negatively affected FDI; while, economic crisis had negative effect only in Malaysia. Meanwhile, economic openness, tax rate, and interest rate did not affect FDI inflow in ASEAN countries.

Upaya untuk meningkatkan ketahanan pangan dan mengurangi kemiskinan dilakukan secara bertahap melalui proses pemberdayaan masyarakat untuk mengetahui potensi dan kemampuan mereka. Selanjutnya, mereka harus menemukan probabilitas alternatif dan pemecahan masalah; untuk mengelola dan mengeksploitasi sumber daya secara efektif, efisien dan berkelanjutan. Tujuan penelitian ini adalah untuk mengetahui pengaruh Program Ketahanan Pangan Desa (Demapan) pada tingkat pendapatan masyarakat. Kedua, membuat strategi untuk membangun ketahanan pangan dan pengentasan kemiskinan berdasarkan ketahanan pangan desa. Lokasi penelitian adalah Desa Tanjungrejo. di Kabupaten Jekulo Kabupaten Kudus sebagai penerima manfaat Program Demapan. Metode analisis yang digunakan adalah analisis kualitatif dan analisis kuantitatif. Analisis kuantitatif dalam statistik deskriptif dan Proses Hirarki Analog (AHP) menggunakan pilihan yang lebih baik 2000. Temuan penelitian ini: 1). Ada beberapa persyaratan yang harus dipenuhi untuk desa untuk mendapatkan dukungan Demapan. 2). Mekanisme pelaksanaan Demapan di Desa Tanjungrejo dilakukan secara demokratis, dengan membuat kelompok, dan diawasi oleh departemen terkait. 3). Komunitas, berpartisipasi dalam Program Demapan; kelompok atau individu telah meningkatkan nilai aset dan pendapatan. 4). Strategi untuk membangun ketahanan pangan dan pengentasan kemiskinan berdasarkan Demapan, inprioritas adalah: untuk meningkatkan modal, dorongan pemasaran, untuk membangun kualitas sumber daya manusia, pemberdayaan lembaga, dan peningkatan infrastruktur.

Globalisasi dapat dilihat dari tiga aspek penting, globalisasi dari perspektif ekonomi, sosial dan politik. Cerminan adanya globalisasi adalah pembentukan ASEAN sebagai salah satu organisasi wilayah yang sangat terintegrasi. Keterbukaan ekonomi suatu negara akan menciptakan hubungan yang saling menguntungkan antara masing-masing negara, kemudian akan membuka transaksi perdagangan seperti memperluas ekspor dan impor. Jika ekspor komoditas unggulan suatu negara meningkat, maka akan mengarah pada peningkatan produksi yang akan berdampak pada pembukaan lapangan kerja yang lebih luas dan peningkatan pertumbuhan ekonomi. Penelitian ini menggunakan data panel di sembilan negara ASEAN pada periode 2000-2015. Hasilnya menunjukkan tingkat globalisasi sosial dan politik berpengaruh pada pengurangan pengangguran, sementara globalisasi ekonomi berpengaruh pada peningkatan pengangguran di sembilan negara ASEAN. Variabel penjelas lainnya seperti Pertumbuhan PDB memiliki efek negatif dan tidak signifikan terhadap pengangguran. Variabel inflasi dan pertumbuhan penduduk memiliki pengaruh negatif signifikan terhadap pengangguran.

Since 2001, Indonesian government has effectively run fiscal decentralisation as a strategy to accelerate development. This study aimed to see direct relationship of fiscal decentralization on economic growth and indirect influence of decentralization on growth through its impact on inflation in the province of Central Java. The analysis focused on indicators of fiscal decentralization of direct expen­diture, which is the ratio of direct local government spending to direct central government expenditure. This study useddata seriesin 2005-2010 by employing path analysis.The results showed that fiscal decentralization has positive and significant influences on inflation and economic growth. Meanwhile, the inflation was found to have positive influence on economic growth in the province of Central Java. Sejak 2001, secara efektif pemerintah Indonesia telah menjalankan kebijakan desentralisasi fiskal yang luas sebagai strategi untuk mempercepat pembangunan daerah. Kebijakan desentralisasi fiskal ini juga telah membawa perubahan besar dalam perkembangan belanja daerah Kabupaten/Kota di Provinsi Jawa Tengah.Penelitian ini bertujuan untuk melihat pengaruh secara langsung desentralisasi fiskal terhadap pertumbuhan ekonomi dan pengaruhnya secara tidak langsung pada pertumbuhan ekonomi melalui inflasi di Provinsi Jawa Tengah.Analisis desentralisasi fiskal difokuskan pada indikator penge­luaran kelompok belanja langsung, yang merupakan rasio realisasi belanja langsung pemerintah daerah terhadap realisasi belanja langsung pemerintah pusat.Penelitian ini menggunakan data series tahun 2005 sampai dengan 2010 dengan menggunakan metode analisis jalur.Hasil penelitian menun­jukkan bahwa desentralisasi fiskal berpengaruh positif signifikan terhadap inflasi dan pertumbuhan ekonomi. Demikian halnya dengan inflasi yang berpengaruh positif terhadap pertumbuhan ekonomi di Provinsi Jawa Tengah.

AbstractMagelang Regency obtained an opinion or opinion with an exception (WDP) during the years 2012-2015. Then in 2016 the Magelang Regency Government obtained an Unqualified Opinion or Opinion (WTP) and that opinion could be maintained until 2020. Along with these achievements, there are problems faced by the Magelang Regency Government. This study uses a quantitative approach using primary data sourced from respondents at the OPD Magelang Regency. The sampling technique in this study was using purposive sampling. The sample in this study were 27 OPD in Magelang Regency. The results of data analysis in this study are 1) Human Resource Competence has no positive and significant effect on the quality of financial reports; 2) Internal Control System has no positive and significant effect on the quality of financial reports; 3) Utilization of the Regional Financial Accounting System has a positive and significant effect on the quality of financial reports; 4) Implementation of Government Accounting Standards does not have a positive and significant effect on the quality of financial reports.Keywords: Human Resource Competence, Internal Control System, Regional Financial Accounting System, Government Accounting Standards, Quality of Financial Reports.AbstrakKabupaten Magelang memperoleh opini atau pendapat Wajar Dengan Pengecualian (WDP) selama tahun 2012-2015. Kemudian ada tahun 2016 Pemerintah Kabupaten Magelang memperoleh opini atau pendapat Wajar Tanpa Pengecualian (WTP) dan opini tersebut dapat dipertahankan hingga tahun 2020. Seiring dengan pencapaian tersebut, terdapat permasalahan yang dihadapi oleh Pemerintah Daerah Kabupaten Magelang. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data primer bersumber dari responden pada OPD Kabupaten Magelang. Teknik pengambilan sampel pada penelitian ini dengan menggunakan purposive sampling. Sampel pada penelitian ini yaitu 27 OPD di Kabupaten Magelang. Hasil analisa data pada penelitian ini yaitu 1) Kompetensi Sumber Daya Manusia tidak berpengaruh positif dan signifikan terhadap kualitas laporan keuangan; 2) Sistem Pengendalian Internal tidak berpengaruh positif dan signifikan terhadap kualitas laporan keuangan; 3) Pemanfaatan Sistem Akuntansi Keuangan Daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan; 4) Implementasi Standar Akuntansi Pemerintahan tidak berpengaruh positif dan signifikan terhadap kualitas laporan keuangan.Kata Kunci : Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, Sistem Akuntansi Keuangan Daerah, Standar Akuntansi Pemerintahan, Kualitas Laporan Keuangan.