The influence of regional original income, general allocation funds, special allocation funds, and capital expenditures on the financial performance of regional governments in Indonesian Provinces (2017-2021)
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Published:
Nov 30, 2023
Keywords:
Capital expenditure Finance, general allocation funds, Regional government performance, locally-generated revenue, Special allocation funds
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Economy
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Abstract
The level of effectiveness of regional governments in managing regional finances, especially the Regional Revenue and Expenditure Budget (APBD), can be seen from their financial performance. If the local government's financial performance is high, it shows that financial management performance can be said to be successful . This research was conducted in order to determine the relationship between the realization of local original income, special allocation funds, general allocation funds, and capital expenditure on the financial performance of regional governments in 33 provinces in Indonesia. This research data comes from the APBD realization report for each province which has been audited by the central BPK for 2017-2021. The research findings show that when viewed individually, both the realization of regional income from special allocation funds and capital expenditure have a positive and significant effect on the fiscal performance of regional governments in 33 provinces in Indonesia. However, it needs to be emphasized that general allocation funds do not have a significant impact on regional government financial performance. The combined impact of PAD, DAU, DAK, and capital expenditure simultaneously influences the financial performance of local governments in 33 provinces in Indonesia
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How to Cite
Tumanggor, D. . and Fadli (2023) “The influence of regional original income, general allocation funds, special allocation funds, and capital expenditures on the financial performance of regional governments in Indonesian Provinces (2017-2021)”, Jurnal Mantik, 7(3), pp. 2677-2685. doi: 10.35335/mantik.v7i3.4441.
References
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Simamora, WC, & Budiwitjaksono, GS (2022). Analysis of Original Regional Income (PAD), General Allocation Funds and Capital Expenditures on the Financial Performance of Regional Governments in Regencies/Cities in North Sumatra Province 2018-2020. Ekonomis: Journal of Economics and Business , 6 (2), 410. https://doi.org/10.33087/ Ekonomis.v6i2.547
Siti Aisyah. (2019). The Influence of Original Regional Income, General Allocation Funds and Special Allocation Funds on the Level of Regional Financial Independence of Sumbawa Regency for the 2012-2018 Fiscal Year. Journal of Accounting, Finance, and Auditing , 1 (2). https://doi.org/10.37673/jafa.v1i2.314
Sugiyanto, HS, & Musfirati, A. (2021). The Influence of General Allocation Funds, Special Allocation Funds, Profit Sharing Funds, and Special Funds on the Level of Regional Financial Independence. Substance: Article Source Auditing Accounting and Vocational Finance , 5 (1), 20–36. https://doi.org/10.35837/subs.v5i1.1382
Sukmaji, DD, & Rohman, A. (2019). The Influence of Original Regional Income, Balancing Funds and Financial Performance on Capital Expenditures in Regencies/Cities of Central Java Province in 2015-2017. Diponegoro Journal of Accounting , 8 (4), 1–9.
Sunandani, KP, & Astawa, GPB (2021). The Influence of Audit Opinions, Capital Expenditures, Regional Original Income, and Balancing Funds on the Financial Performance of Regency/City Governments in Bali Province 2015-2019. Scientific Journal of Accounting Students) Ganesha Education University , 12 (03), 2614–1930.
Susanto, H. (2019). Financial Ratio Analysis to Measure the Financial Performance of the Mataram City Regional Government. Distribution - Journal of Management and Business , 7 (1), 81–92. https://doi.org/10.29303/distribution.v7i1.67
Tahir, I., Mas'ud, M., & Plyriadi, A. (2019). Factors that Influence Regional Financial Performance at the Makassar City Regional Financial and Asset Management Agency. Journal of Business Research , 93 (1), 66–74.
Tulungagung, B. (2021). Tulungagung Regency Government, Tulungagung Regency Regional Government Work Plan for 2021 . 1–39.
Andaresta, H., Aswar, K., & Ermawati. (2021). The Influence of Regional Original Income, Balancing Funds, Regional Government Size, and Poverty Levels on Regional Government Financial Performance. Proceedings of the National Research Conference on Economics, Management, and Accounting , 2 , 1614–1624. https://conference.upnvj.ac.id/index.php/korelasi/article/view/1227/882
Ardelia, IN, Wulandari, HK, Ernitawati, Y., & Dumadi, D. (2022). The Influence of Regional Original Income, Capital Expenditures and Balancing Funds on Regional Government Financial Performance Empirical Study of Regencies and Cities in the Former Pekalongan Residency for the 2016-2020 Period. Journal of Accounting Applications , 7 (1), 60–80. https://doi.org/10.29303/jaa.v7i1.165
Ardhana, MA (2023). The Influence of Regional Expenditures, General Allocation Funds, and Special Allocation Funds on Financial Management Performance. Management and Accounting Research Statistics , 3 (1), 84–105. https://doi.org/10.59583/mars.v3i1.23
Ariska, RY (2022). The Influence of Regional Original Income and Capital Expenditures on the Financial Performance of the Regency/City Government of North Sumatra Province at the Regional Financial and Asset Management Agency. Student Scientific Journal of Economics and... , 2 , 1–11. http://jurnalmahasiswa.umsu.ac.id/index.php/jimeis/article/view/1436
Budiana, R., & Rahayu, S. (2021). THE INFLUENCE OF REGIONAL ORIGINAL REVENUE AND BALANCED FUNDS ON THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS (Case Study of Provincial Regional Governments in Indonesia in 2020). EProceedings of Management , 8 (6), 8368–8375. https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/17044
Febriyanti, EM (2023). The Influence of Regional Original Income, General Allocation Funds, Special Allocation Funds on Regional Government Financial Performance. Scientific Journal of Accounting and Finance (JIAKu) , 2 (2), 192–209. https://doi.org/10.24034/jiaku.v2i2.5979
Haque, K.S., & Rohman, A. (2022). Factors influencing the financial performance of district and city governments in Central Java Province in 2018-2020. Diponegoro Journal of Accounting , 11 , 1–10. https://scholar.google.com/citations?view_op=view_citation&hl=en&user=x69pkFAAAAAJ&cstart=600&pagesize=100&citation_for_view=x69pkFAAAAAJ:z62hWG5Wpo0C
Lathifa, H., & Haryanto. (2019). The Influence of Original Regional Income and Capital Expenditures on the Financial Performance of Regency/City Regional Governments in Central Java Province 2013-2017. Diponegoro Journal of Accounting , 8 (2), 1–10. http://ejournal-s1.undip.ac.id/index.php/accounting
Maramis, A., & Rahayu, S. (2022). The Effect Of Regional Original Revenue, General Allocation Fund, And Balance Funds On Local Government Financial Performance (Study On Provinces In Indonesia In 2020). E-Proceedings of Management , 9 (4), 1998–2006.
Nadia Febrianty, & Gerry Hamdani Putra. (2023). The Influence of Economic Growth, Regional Original Income, and Capital Expenditures on Government Financial Performance in 19 Regencies/Cities of West Sumatra Province in 2018-2021. Journal of Accounting Control , 1 (2), 30–46. https://doi.org/10.59581/jka-widyakarya.v1i2.154
Niswani, N., Ikhyanuddin, I., Firdaus, R., & Nurhasanah, N. (2022). The Influence of Capital Expenditures, Balancing Funds and Original Regional Income on the Regional Financial Performance of Districts/Cities in Aceh Province in 2016-2020. Malikussaleh Accounting Journal (JAM) , 1 (1), 65. https://doi.org/10.29103/jam.v1i1.6367
Nuzullestary, V. (2021). Vitriatie Journal . 16 (1), 44–58.
Pradana, EY, & Handayani, N. (2023). The Influence of Regional Original Income, General Allocation Funds, Special Allocation Funds on Regional Government Financial Performance. Scientific Journal of Accounting and Finance (JIAKu) , 2 (2), 192–209. https://doi.org/10.24034/jiaku.v2i2.5979
Putri, N., & Yuniarta, GA (2023). The Influence of Regional Revenue, Balancing Funds and Capital Expenditures on the Financial Performance of Regional Governments in Regencies/Cities in Bali Province... Journal of the Accounting Profession , 14 , 133–147. https://ejournal.undiksha.ac.id/index.php/JAP/article/view/62916
Safitri, BW, Dirgantari, N., Hariyanto, E., & Winarni, D. (2022). Budgets on Regional Financial Performance (In Java Province . 5 , 401–409. https://doi.org/10.37600/ekbi.v5i2.695
Sari, NMDP, & Mustanda, IK (2019). The Influence of Regional Government Size, Regional Original Income and Capital Expenditures on Regional Government Financial Performance. Udayana University Management E-Journal , 8 (8), 4759. https://doi.org/10.24843/ejmunud.2019.v08.i08.p02
Simamora, WC, & Budiwitjaksono, GS (2022). Analysis of Original Regional Income (PAD), General Allocation Funds and Capital Expenditures on the Financial Performance of Regional Governments in Regencies/Cities in North Sumatra Province 2018-2020. Ekonomis: Journal of Economics and Business , 6 (2), 410. https://doi.org/10.33087/ Ekonomis.v6i2.547
Siti Aisyah. (2019). The Influence of Original Regional Income, General Allocation Funds and Special Allocation Funds on the Level of Regional Financial Independence of Sumbawa Regency for the 2012-2018 Fiscal Year. Journal of Accounting, Finance, and Auditing , 1 (2). https://doi.org/10.37673/jafa.v1i2.314
Sugiyanto, HS, & Musfirati, A. (2021). The Influence of General Allocation Funds, Special Allocation Funds, Profit Sharing Funds, and Special Funds on the Level of Regional Financial Independence. Substance: Article Source Auditing Accounting and Vocational Finance , 5 (1), 20–36. https://doi.org/10.35837/subs.v5i1.1382
Sukmaji, DD, & Rohman, A. (2019). The Influence of Original Regional Income, Balancing Funds and Financial Performance on Capital Expenditures in Regencies/Cities of Central Java Province in 2015-2017. Diponegoro Journal of Accounting , 8 (4), 1–9.
Sunandani, KP, & Astawa, GPB (2021). The Influence of Audit Opinions, Capital Expenditures, Regional Original Income, and Balancing Funds on the Financial Performance of Regency/City Governments in Bali Province 2015-2019. Scientific Journal of Accounting Students) Ganesha Education University , 12 (03), 2614–1930.
Susanto, H. (2019). Financial Ratio Analysis to Measure the Financial Performance of the Mataram City Regional Government. Distribution - Journal of Management and Business , 7 (1), 81–92. https://doi.org/10.29303/distribution.v7i1.67
Tahir, I., Mas'ud, M., & Plyriadi, A. (2019). Factors that Influence Regional Financial Performance at the Makassar City Regional Financial and Asset Management Agency. Journal of Business Research , 93 (1), 66–74.
Tulungagung, B. (2021). Tulungagung Regency Government, Tulungagung Regency Regional Government Work Plan for 2021 . 1–39.
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