Flypaper Effect Terhadap Belanja Daerah di Jawa Tengah
Keywords:
Flypaper Effect, Decentralization, Regionally Original Income, General Allocation Fund, Regional ExpenditureAbstract
Indonesia, with its 38 provinces, requires significant oversight and regulation by the central government. Decentralization offers a solution for managing the numerous local governments, aiming to empower regions and ensure equitable development across the country. Although decentralization has been in place for nearly a decade, regions remain financially dependent on the central government. This study examines the flypaper effect as an indicator of decentralization success, focusing on districts and cities in Central Java Province, particularly the Eks-Karesidenan Pekalongan region from 2018-2023. The research evaluates (1) the impact of General Allocation Funds and Regional Revenue on Local Expenditure, (2) which has a greater influence, (3) the existence of the flypaper effect, and (4) whether this effect varies with the level of Regional Revenue. This study is descriptive and employs quantitative analysis, presenting data in measurable or numerical form. The findings indicate that both revenue sources affect local expenditure and that the flypaper effect occurred in Central Java from 2018-2023, even in regions with high Regional Revenue
References
Adiputra, I. M. P. (2014). Flypaper Effect Pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Daerah Di Kabupaten Karangasem. Jurnal Ilmiah Akuntansi dan hmanika JINAH, 3(2).
F Simanjuntak, L. L., Subeki, A., Sasti Ferina, I., & Yusrianty, H. (2013). Analysis of Flypaper Effect In General Allocation Fund and Regional Original Income To Regional Expenditure Of Districts and Cities In South Sumatera.
Faisal; Nasution, A. huda. (2016). Otonomi Daerah : Masalah Dan Penyelesaiannya Di Indonesia. Jurnal Akuntansi, Vol. 4, No. 2, 206–215.
Ginting, A. M. (2019). Analisis Pengaruh Flypaper Effect Pada Dana Perimbangan dan Pendapatan Asli Daerah Terhadap Belanja Daerah Di Provinsi Sumatera Utara. Kajian, 24(2), 113–130. https://doi.org/10.1016/S0305
Hartmann, C., & Crawford, G. (2015). Decentralisation in Africa: A Pathway out of Poverty and Confl ict? https://www.researchgate.net/publication/281593566
Ikhwani, N., Naz’aina, & Ratna. (2019). Flypaper Effect Pada Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Kabupaten/Kota Di Provinsi Aceh. Jurnal Manajemen Indonesia (J-MIND), 04(02), 111–123.
Kurnia, E. D. (2013). Analisis Flypaper Effect Berdasarkan Pemetaan Indeks Kemampuan Keuangan dan Pertumbuhan Ekonomi (Studi Kasus Pada Kabupaten/Kota di Jawa Timur).
Kustianingsih, N., Ari Wardhaningrum, O., Studi, P. S., Jember, U., & Kalimantan No, J. (2022). Flypaper Effect Pada Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Belanja Daerah Di Provinsi Jawa Timur. Jurnal Akuntansi Published by Program Studi Akuntansi STIE Sultan Agung, 8(1), 58–70. https://financial.ac.id/index.php/financial
Mardiasmo. (2018). Perpajakan edisi terbaru (XIX). Andi Offset.
Melda, H., & Syofyan, E. (2020). Analisis Flypaper Effect Pada Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil dan Pendapatan Asli Daerah Terhadap Belanja Daerah Kabupaten/Kota Di Sumatera Barat. Jurnal Eksplorasi Akuntansi, 2(2), 2826–2838. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/24
Pratiwi, D. R., & Paramita, rastri. (2016). Analisis Flypaper Effect Pada Dana Alokasi Umum Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Di Indonesia. Jurnal Budget, 208–234.
Putra, I. B. D., & Dwirandra, A. A. N. B. (2015). Dana Alokasi Umum, Dana Bagi Hasil, Dana Alokasi Khusus Dan Pendapatan Asli Daerah Provinsi Bali. E-Jurnal Akuntansi Universitas Udayana, 13(3), 811–827.
Saragih, & Panglima, J. (2003). Desentralisasi fiskal dan keuangan daerah dalam otonomi. Ghalia Indonesia.
Serbes, H., & Çetinkaya, Ö. (2022). Sinek Kâğıdı Etkisine Farklı Bir Yaklaşım: Türkiye’de Büyükşehir Belediyelerinin Borçlanmaları Üzerinden Bir Analiz. Yönetim Bilimleri Dergisi, 20(45), 724–758. https://doi.org/10.35408/comuybd.1056406
Suparto. (2017). Otonomi Daerah Di Indonesia ; Pengertian, Konsep, Tujuan, Prinsip dan Urgensinya. http://repository.uir.ac.id/id/eprint/841
Taufiq, A. B. (2010). Analisis Belanja Publik Dan Penerapan Standard Costing Pada Manajemen Penganggaran Dana Alokasi Umum (Dau) Suatu Kajian Alternatif Pendekatan Transfer Fiskal. Universitas Indonesia.
Wati, L. N., Ispriyahadi, H., & Zakaria, D. H. (2022). The flypaper effect phenomenon of intergovernmental transfers during the Covid-19: Evidence from Indonesia. Zbornik radova Ekonomskog fakulteta u Rijeci / Proceedings of Rijeka Faculty of Economics, 40(2), 353–373. https://doi.org/10.18045/zbefri.2022.2.353
Yustika, & Erani, A. (2008). Desentralisasi Ekonomi di Indonesia : kajian teoritis dan realitas empiris (01 ed.). Bayumedia.
