Desentralisasi Fiskal dan contoh

Penelitian
Muzdalifah
https://iesp.ulm.ac.id/muzdalifah/
Dasar Pelaksanaan Desentralisasi Fiskal

Penyerahan kewenangan dari Pemerintah

Pusat ke Pemerintah Daerah sebagai bentuk
pelaksanaan Undang-Undang No. 23 tahun
2014 tentang perimbangan keuangan pusat
dan daerah
UU Nomor 33 Tahun 2004 tentang Perimbangan
Keuangan Antara Pemerintah Pusat dan
Pemerintahan Daerah
Desentralisasi Fiskal
 Perlu diperhatikan ketentuan dasar mengenai sumber-
sumber penerimaan daerah dan belanja daerah.
 Berdasarkan Permendagri No.21 tahun 2011 sebagai
pengganti UU No, 13 tahun 2006 tentang pedoman
pengelolaan keuangan daerah.
 APBD terdiri dari tiga komponen utama, yaitu
1. Pendapatan daerah,
2. Belanja daerah,
3. Pembiayaan daerah
Contoh Pelaksanaan Desentralisasi
Fiskal Pada Penelitian Saya
 Study of Regional Expenditure Dependence on Fund Transfer;
Case Studies South Kalimantan Province
 Yang dipresentasikan pada conference AFBE – Bali 12-13 Desember 2019
 Study of Regional Expenditure
Dependence on Fund Transfer;
Case Studies South Kalimantan Province.
Muzdalifah
Lecturer of the Faculty of Economics and Business of Lambung Mangkurat
University
AFBE – Bali 12-13 Desember 2019
 Background of this research is
• The implementation of fiscal
decentralization by giving PAD VS DAU
authority to manage the regions 800,00
and manage regional finances 700,00
independently 600,00

• Ideally making regions more 500,00

independent to look for sources 400,00

of regional revenue and further 300,00

reducing dependence on the 200,00

allocation of funds from the 100,00

center 0,00

PAD DAU
 Research objective
• Analyze determine whether regional spending in the Regencies/
Cities of South Kalimantan Province depends on the source of
regional funding (PAD) and transfer funds (DAU) current year or the
previous year.
• Analyze variable most influences regional spending in the district /
city in the south. Kalimantan Province
 Methodology

• This study uses panel data covering 13 districts / cities in South Kalimantan and the
observation period 2010 - 2018.
• Data analysis techniques using panel data regression.
• Use the Chow test and Hausman test to determine the best model.
 The results of research
Variable Coefficient Std Error Prob

C -6.53E+10 2.88E+10 0.0244

PAD -0.188396 0.563856 0.7387
DAU 1.216067 0.226242 0.0000*
PAD (t-1) 1.806636 0.645427 0.0057*
DAU (t-1) 0.773977 0.223954 0.0007*
R-squared 0.892438
Adjusted R-
squared 0.889815
F-statistic 340.1764
Note: * significant at alpha 1%
 The results of research

• The best model based on the Chow test and the Hausman test was the Random Effect
Model (REM).
• Y1it = -65325683679.3 - 0.188396267617* PADit + 1.21606723692* DAUit + 1.8066355576*
PADit-1 + 0.773976605584* DAUit-1
• Simultaneously PAD, DAU, PAD t-1, and DAU t-1 Significantly influence Regional
Expenditure,.
• Partially all variables are significant with α 1%, except for the current year's PAD variable
which is not significant.
• This means regional expenditure in the regencies/cities in South Kalimantan Province
were affected by the PAD the previous year, the DAU current year and the DAU the
previous year
 Discussion and conclusion
 The flypaper effect occurs in the Regency / City of South Kalimantan Province, this can be
seen from the magnitude of the coefficient of the General Allocation Fund compared to
the Original Local Revenue so that it detects waste due to the fact that the General
Allocation Fund is sourced from the central allocation, (DAU current year > DAU previous
year) that means that the Flypaper effect in South Kalimantan is occurring and is more
influenced by the DAU in the current year
 Flypaper effect a condition of local government responds to regional expenditure more
by using transfer funds that are proxied with General Allocation Fund (DAU) and the rather
than using their own ability proxied by Original Local Revenue (PAD)
 The same findings between Halim (2004) and Maimunah (2006) on the Effect of General
Allocation Funds (DAU) on Case Study Regional Government Spending in Cities /
Regencies in Java and Bali while Maimunah on Sumatra Island with Regional Spending as
the dependent variable and DAU and PAD As an independent variable, the findings in
this study have a significant influence on the DAU and PAD on regional expenditure
 Discussion and conclusion

• Armawaddin (2015) Analysis of Flypapaer Effect on Regional Expenditure in Regency / city

in Southeast Sulawesi with the dependent variable Regional expenditure and
independent variables are DAU and PAD, the findings in this study The proportion of DAU
to Regional Expenditure is greater than the Proportion of PAD to Regional Expenditure.
• Ahsanul (2016) Analysis of Flypapaer Effect on Regional Expenditure in Regency / City in
East Java The dependent variable is Regional Expenditure and the independent variable
is DAU and PAD, the findings in this study simultaneously PAD and DAU have a significant
effect on Regional Expenditure in Regency / City in East Java.
Thank you