The Effecf Of Locally Generated Revenue And Balancing Funds On The Level Of Regional Financial Independence

Novi DARMAYANTI; Laely Aghe AFRICA; Damayanti DAMAYANTI; Rikah RIKAH

doi:10.38142/jtep.v2i3.349

Authors

Novi DARMAYANTI University of Islam Darul Ulum, Lamongan, Indonesia
Laely Aghe AFRICA University of Hayam Wuruk Perbanas, Indonesia
Damayanti DAMAYANTI University of YPPI Rembang, Indonesia
Rikah RIKAH University of YPPI Rembang, Indonesia

DOI:

https://doi.org/10.38142/jtep.v2i3.349

Keywords:

Locally Generated Revenue, Balance Funds, Regional Financial Independence

Abstract

This study aimed to determine the effect of locally generated revenue and balancing funds on the level of regional financial independence partially or simultaneously. The population in this study is the Lamongan District Budget Realization Report in the Office of the Financial Management Agency and Regional Assets (BPKAD). This study used an observation period from 2012-2019, with the saturation sampling method for the past eight years. The data analysis method used in this study is a multiple linear regression test with SPSS. This research used a quantitative approach, which conducted a theory test by measuring the research variables with numbers and analyzing the data using statistical procedures. The variables used are Regional Original Revenue and Balancing Funds as independent variables, with the Regional Financial Independence variable as the dependent variable. The results of this study produced findings that partially, the Original Regional Revenue significantly influences the Regional Financial Independence, and partially the Balancing Fund does not significantly influence the Regional Financial Independence. Whereas simultaneously, Regional Original Revenues and Balancing Funds significantly affect Regional Financial Independence. The contribution of Transfer Revenue (Balanced Fund) to Total Regional Income shows a high figure during the 2012-2019 research period.

References

Afrizal, T., & Maulida, Z. (2011). Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Kemandirian Daerah dan Pertumbuhan Ekonomi Daerah. Jurnal Akuntansi Dan Investasi,12(1), 1-12. https://journal.umy.ac.id/index.php/ai/article/viewFile/673/828

Andriani, R. N. R., & Wahid, N. N. (2018). Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Kemandirian Keuangan Daerah. Jurnal Akuntansi, 13(1), 30-39. https://doi.org/10.33603/jka.v1i1.445

Andriani, R. N. R., & Wahid, N. N. (2018b). Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kemandirian Keuangan Daerah (Studi Kasus pada Pemerintah Kota Tasikmalaya Tahun 2006-2015). Jurnal Akuntansi, 13, 30-39. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/20.

Arpani, W. N., & Halmawati. (2020). Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Modal dan Tingkat Kemandirian Keuangan Daerah (Studi Empiris pada Kabupaten/Kota di Provinsi Riau Tahun 2010-2018). Jurnal Eksplorasi Akuntansi, 2(1), 2373-2390. https://doi.org/10.24036/jea.v2i1.218

Asraf, A., Lubis, M. S., Perapatih, Z. S., & Sari, W. (2019). The Effect of Regional Original Income (Pad) and General Allocation Funds (Dau) on Capital Goods Expenditure in West Pasaman. E-Jurnal Apresiasi Ekonomi, 7(1), 30-37. https://doi.org/10.31846/jae.v7i1.196

Awwaliyah, N. F., Agriyanto, R., & Farida, D. N. (2019). The Effect of Regional Original Income and Balance Funding on Regional Government Financial Performance. Journal of Islamic Accounting and Finance Research, 1(1), 25-46. https://doi.org/10.21580/jiafr.2019.1.1.3745

Badrudin, R., & Kuncorojati, I. (2017). the Effect of District Own-Source Revenue and Balance Funds on Public Welfare by Capital Expenditure and Economic Growth as an Intervening Variable in Special District of Yogyakarta. Jurnal Manajemen dan Kewirausahaan, 19(1), 54-59. https://doi.org/10.9744/jmk.19.1.54-59

Chandrarin, G. (2017). Metode Riset Akuntansi Pendekatan Kuantitatif. Salemba Empat.

Darsana, I. B., & Aswitari, L. (2019). The Influence of Regional Financial Capability Index And Financial Independence Level On Economic Growth And Community Welfare In Regencies/City In Bali. IOSR Journal of Humanities and Social Science (IOSR- JHSS), 24(8), 54-46.

Gaghana, R. L., Kindangen, P., & Rotinsulu, D.C. (2018). Pengaruh Pertumbuhan Ekonomi dan Pendapatan Asli Daerah terhadap Tingkat Kemandirian Keuangan Daerah (Studi Kasus pada Kota Manado, Kota Bitung, Kota Tomohon dan Kota Kotamobagu). Jurnal Pembangunan Ekonomi Dan Keuangan Daerah, 19(3), 1-13. https://doi.org/10.35794/jpekd.19898.19.7.2018

Ghozali, I. (2016). Aplikasi Multivariate dengan Program IBM SPSS 23. Semarang:Badan Penerbit Universitas Diponegoro.

Halim, A., & Kusufi, M. S. (2014). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah (Edisi 4). Salemba Empat.

Iryanic, E., & Wulandari, P. A. (2018). Pajak Daerah dalam Pendapatan Asli Daerah. CV Budi Utama.

Kustianingsih, N., Muslimin, & Kahar, A. (2018). Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) Terhadap Tingkat Kemandirian Daerah Pada Pemerintah Daerah Kabupaten Kota di Provinsi Sulawesi Tengah. Katalogis, 6(6), 82-91.

Nur'ainy, R. (2013). Pengaruh Pertumbuhan Ekonomi Dan Pendapatan Asli Daerah Terhadap Tingkat Kemandirian Keuangan Daerah (Studi Kasus Pada Kota Di Jawa Barat). PESAT (Psikologi, Ekonomi, Sastra, Arsitektur, & Teknik Sipil), 5(1858-2559), 96-104.

Nyoman Trisna Erawati, L. S. (2015). Pengaruh Pendapatan Asli Daerah Terhadap Tingkat Kemandirian Keuangan Daerah Kota Bandung (Studi Kasus Pada DPKAD Kota Bandung Periode 2009-2013). E- Proceeding of Management, 2(3), 3259-3266.

Purnama, W. A. (2016). Pengaruh Komponen PAD, Leverage, dan Dana Perimbangan Terhadap Kemandirian Keuangan Pemerintah Daerah (Studi pada Kabupaten/kota di Provinsi Lampung). Ekonomi dan Bisnis, 20, 22.

Putri, R. L., Nirwanto, N., Assih, P., & Darmawan, W. (2020). The Importance of Regional Original Income, Balance Fund and Demography on Flypaper Effect through the Regional Government Expenditure. International Journal of Research in Humanities and Social Studies, 7(2), 33-45.

Siregar, B. (2017). Akuntansi Sektor Publik: Akuntansi Keuangan Pemerintah Daerah Berbasis Akrual (Edisi II). UPP STIM YKPN.

Sudaryo, Y., Sjarif, D., & Sofiati, N. A. (2017). Keuangan Di Era Otonomi Daerah (P. Christian (ed.)). CV. Andi Offset.

Sugiarto, Soliha, A., & dkk. (2021). Upaya Peningkatan Imunitas Masyarakat terhadap Pandemi Covid-19 Delta Melalui Pembuatan Jamu Instan. Jurnal Pembelajaran Pemberdayaan Masyarakat, 2(2), 160-166. https://doi.org/10.33474/jp2m.v2i2.13246

Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif, dan R & D. Alfabeta.

Syapsan. (2017). The Influence of the Original Revenue Balance Fund and Regional Income Areas at the Level of Provinces and Regency/City in Indonesia. International Journal of Finance and Accounting, 6(1), 1-7.

Thalib, F., & Ekaningtias, D. (2019). The Effect of Original LG Revenue, Balancing Fund, and Capital Expenditure on LG Financial Performance in Regencies in East Java Province. The Indonesian Accounting Review, 9(1), 39. https://doi.org/10.14414/tiar.v9i1.1704

Tolosang, K. D. (2018). Pengaruh PertumbuhanEkonomi dan Pendapatan Asli Daerah terhadap Tingkat Kemandirian Keuangan Daerah Kota Tomohon. Jurnal Berkala Ilmiah Efesiensi, 18(3), 79-92.

Wulandari, E., Wahyudi, M., & Rani, U. (2018). Effect of Original Local Government Revenues, General Allocation Funds, Special Allocation Funds, Share Funds, Other Legal Revenues, Budget Surplus/Deficit to Human Development Index Through Capital Expenditures: Case Study of Regencies/Municipalities in. Review of Integrative Business and Economics Research, 7(2), 125-137.

Yasin, M. Yasin. (2019). Analysis of Regional Original Income Levels in Regional Financial Performance on Economic Growth in East Java Province. Archives of Business Research, 7(10), 222-229. https://doi.org/10.14738/abr.710.7320

Yuliansyah, R., Susanti, E. I., & Yanti, A. (2020, March). The Effect of Regional Original Revenue, Balance Funds, and Capital Expenditures on the Financial Performance of District Governments in West Java Province in 2013–2017. In Annual International Conference on Accounting Research (AICAR 2019) (pp. 152-156). Atlantis Press. https://doi.org/10.2991/aebmr.k.200309.0 34