ANALYSIS OF THE FLYPAPER EFFECT AND ITS INFLUENCE ON DISTRICT/CITY REGIONAL EXPENDITURES  IN ACEH PROVINCE 2016-2021

Rahmatillah; Marzuki; Ghazali Syamni; Nurlela

doi:10.54443/jaruda.v1i3.45

Authors

Rahmatillah Universitas Malikussaleh
Marzuki Universitas Malikussaleh
Ghazali Syamni Universitas Malikussaleh
Nurlela Universitas Malikussaleh

DOI:

https://doi.org/10.54443/jaruda.v1i3.45

Keywords:

Flypaper Effect, Flypaper Effect, General Allocation Fund

Abstract

This study aims to analyze the Flypaper Effect and its Effect on District/City Regional Expenditures in Aceh Province in 2016-2021. The data used in this study is panel data. The data analysis method used is panel data regression analysis with model selection techniques using the Chow test and the Hausmant test. The results of the research on General Allocation Funds and local revenue have a positive and significant effect on district/municipality regional expenditures in Aceh Province, special allocation funds and revenue-sharing funds have no effect on district/city regional expenditures in Aceh Province. Based on the results of the study, it shows that there is a flypaper effect on district/municipal expenditures in Aceh Province.

References

Amalia, Fitri. (2015). “Analisis Flypaper Effect Pada Belanja Daerah Kabupaten Dan Kota Di Provinsi Banten.” Jurnal Organisasi Dan Manajemen. Volume 11, No 1, Maret 2015:15-25

Apriliawati, K. N., dan Handayani, N. (2016). Pengaruh PAD dan DAU Terhadap Belanja Daerah Pada Kabupaten/Kota JawaTimur. Jurnal Ilmu dan Riset Akuntansi (JIRA), 5(2).

Bustani, B., Khaddafi, M. ., & Nur Ilham, R. (2022). REGIONAL FINANCIAL MANAGEMENT SYSTEM OF REGENCY/CITY REGIONAL ORIGINAL INCOME IN ACEH PROVINCE PERIOD YEAR 2016-2020. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 2(3), 459–468. https://doi.org/10.54443/ijerlas.v2i3.277

Falahuddin, F., Fuadi, . F., Munandar, M., Juanda, R. ., & Nur Ilham, R. . (2022). INCREASING BUSINESS SUPPORTING CAPACITY IN MSMES BUSINESS GROUP TEMPE BUNGONG NANGGROE KERUPUK IN SYAMTALIRA ARON DISTRICT, UTARA ACEH REGENCY. IRPITAGE JOURNAL, 2(2), 65–68. https://doi.org/10.54443/irpitage.v2i2.313

Geovani, I. ., Nurkhotijah, S. ., Kurniawan, H. ., Milanie, F., & Nur Ilham, R. . (2021). JURIDICAL ANALYSIS OF VICTIMS OF THE ECONOMIC EXPLOITATION OF CHILDREN UNDER THE AGE TO REALIZE LEGAL PROTECTION FROM HUMAN RIGHTS ASPECTS: RESEARCH STUDY AT THE OFFICE OF SOCIAL AND COMMUNITY EMPOWERMENT IN BATAM CITY. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 1(1), 45–52. https://doi.org/10.54443/ijerlas.v1i1.10

Ghozali, Imam. (2012). Aplikasi Analisis Multivariat Dengan Program SPSS.Edisi 4. Badan Penerbitan Universitas Diponegoro: Semarang.

Ilham, Rico Nur. et all (2019). Investigation of the Bitcoin Effects on the Country Revenues via Virtual Tax Transactions for Purchasing Management. International Journal of Suplly Management.Volume 8 No.6 December 2019.

Ilham, Rico Nur. et all (2019).. Comparative of the Supply Chain and Block Chains to Increase the Country Revenues via Virtual Tax Transactions and Replacing Future of Money. International Journal of Suplly Management.Volume 8 No.5 August 2019.

Kang., (2015), The Impact Of Terrorism On Financial Markets: Evidence From Asia, The Singapore Economic Review.

Kartika, I., & Suzan, L. (2015).Flypaper Effect Pada Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadao Belanja” studi pada Kota/Kabupaten di Provinsi Banten Tahun 2008-2012. Jurnal Akuntansi EFB Vol.1 No.2 Universitas Telkom

Khusaini, Mohammad. (2018). Ekonomi Publik Desentralisasi Fiscal dan Pembangunan Daerah.Madang : BFE UNIBRAW.

Lasta Irawan, A. ., Briggs, D. ., Muhammad Azami, T. ., & Nurfaliza, N. (2021). THE EFFECT OF POSITION PROMOTION ON EMPLOYEE SATISFACTION WITH COMPENSATION AS INTERVENING VARIABLES: (Case Study on Harvesting Employees of PT. Karya Hevea Indonesia). International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(1), 11–20. https://doi.org/10.54443/ijset.v1i1.2

likdanawati, likdanawati, Yanita, Y., Hamdiah, H., Nur Ilham, R., & Sinta, I. (2022). EFFECT OF ORGANIZATIONAL COMMITMENT, WORK MOTIVATION AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE OF PT. ACEH DISTRIBUS INDO RAYA. International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(8), 377–382. https://doi.org/10.54443/ijset.v1i8.41

Maimunah, Mutiara. (2006). Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah pada Kabupaten/Kota di Pulau Sumatera.Simposium Nasional Akuntansi IX. Padang.

Mardiasmo.(2018). Perpajakan Edisi Revisi Tahun 2018. Yogyakarta: PenerbitAndi.

Majied Sumatrani Saragih, M. ., Hikmah Saragih, U. ., & Nur Ilham, R. . (2021). RELATIONSHIP BETWEEN MOTIVATION AND EXTRINSIC MOTIVATION TO ICREASING ENTREPRENEURSHIP IMPLEMENTATION FROM SPP AL-FALAH GROUP AT BLOK 10 VILLAGE DOLOK MASIHUL. MORFAI JOURNAL, 1(1), 1–12. https://doi.org/10.54443/morfai.v1i1.11

Nurhayati dan Wijaksono (2017)Pengaruh Pendapatan Asli Daerah (Pad) Dan Dana Alokasi Umum (Dau) Terhadap Alokasi Belanja Daerah (Studi Pada Pemerintah Kabupaten/Kota Di Jawa Tengah)

Nur ilham, R., Likdanawati, L., Hamdiah, H., Adnan, A., & Sinta, I. . (2022). COMMUNITY SERVICE ACTIVITIES “SOCIALIZATION AVOID STUDY INVESTMENT” TO THE STUDENT BOND OF SERDANG BEDAGAI. IRPITAGE JOURNAL, 2(2), 61–64. https://doi.org/10.54443/irpitage.v2i2.312

Nur Ilham, R., Heikal, M. ., Khaddafi, M. ., F, F., Ichsan, I., F, F., Abbas, D. ., Fauzul Hakim Hasibuan, A. ., Munandar, M., & Chalirafi, C. (2021). Survey of Leading Commodities Of Aceh Province As Academic Effort To Join And Build The Country. IRPITAGE JOURNAL, 1(1), 13–18. https://doi.org/10.54443/irpitage.v1i1.19

Nur Ilham, R. ., Arliansyah, A., Juanda, R., Multazam, M. ., & Saifanur, A. . (2021). RELATHIONSIP BETWEEN MONEY VELOCITY AND INFLATION TO INCREASING STOCK INVESTMENT RETURN: EFFECTIVE STRATEGIC BY JAKARTA AUTOMATED TRADING SYSTEM NEXT GENERATION (JATS-NG) PLATFORM. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 1(1), 87–92. https://doi.org/10.54443/ijebas.v1i1.27

Rahmaniar, R., Subhan, S., Saharuddin, S., Nur Ilham, R. ., & Anwar, K. . (2022). THE INFLUENCE OF ENTREPRENEURSHIP ASPECTS ON THE SUCCESS OF THE CHIPS INDUSTRY IN MATANG GLUMPANG DUA AND PANTON PUMP. International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(7), 337–348. https://doi.org/10.54443/ijset.v1i7.36

Sasana (2010) .“Flypaper Effect Pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah di Kabupaten Karangasem”.Jurnal Ilmiah Akuntansi dan Humanika JINAH, 3(2).

Sandi, H. ., Afni Yunita, N. ., Heikal, M. ., Nur Ilham, R. ., & Sinta, I. . (2021). RELATIONSHIP BETWEEN BUDGET PARTICIPATION, JOB CHARACTERISTICS, EMOTIONAL INTELLIGENCE AND WORK MOTIVATION AS MEDIATOR VARIABLES TO STRENGTHENING USER POWER PERFORMANCE: AN EMPERICAL EVIDENCE FROM INDONESIA GOVERNMENT. MORFAI JOURNAL, 1(1), 36–48. https://doi.org/10.54443/morfai.v1i1.14

Sinurat, M. ., Heikal, M. ., Simanjuntak, A. ., Siahaan, R. ., & Nur Ilham, R. . (2021). PRODUCT QUALITY ON CONSUMER PURCHASE INTEREST WITH CUSTOMER SATISFACTION AS A VARIABLE INTERVENING IN BLACK ONLINE STORE HIGH CLICK MARKET: Case Study on Customers of the Tebing Tinggi Black Market Online Store. MORFAI JOURNAL, 1(1), 13–21. https://doi.org/10.54443/morfai.v1i1.12

Sinta, I. ., Nur Ilham, R., Kumala Sari, D. ., M, M., Khaidir, K., & Ekamaida, E. (2021). Training The Processing Of Tomato Sauce For A Home-Based Business The Scale Of SMES. IRPITAGE JOURNAL, 1(1), 26–28. https://doi.org/10.54443/irpitage.v1i1.24

Soeminarsono, (2018) “Dampak Kebijakan Desentralisasi Fiskal terhadap Efisiensi Sektor Publik dan Pertumbuhan Ekonomi di Jawa Timur”.JSEPVol. 1 No. 2.

Undang-undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah

Wulansari, D. (2015). Pengaruh Pendapatan Asli Daerah Dan Dana .Perimbangan Terhadap Belanja Daerah Serta Analisis Flypaper Effect (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Timur, Jawa Tengah dan Jawa Barat Tahun 2012-2013) (Doctoral dissertation, Universitas Muhammadiyah Surakarta).

www,bpk.go.id

www.djpk.go

Yusuf Iis, E., Wahyuddin, W., Thoyib, A., Nur Ilham, R., & Sinta, I. (2022). THE EFFECT OF CAREER DEVELOPMENT AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS INTERVENING VARIABLE AT THE OFFICE OF AGRICULTURE AND LIVESTOCK IN ACEH. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 2(2), 227–236. https://doi.org/10.54443/ijebas.v2i2.191