ANGGARAN DAERAH DAN “FISCAL STRESS” (Sebuah Studi Kasus pada Anggaran Daerah Provinsi di Indonesia)
Abdul Halim(1*)
(1) Universitas Gadjah Mada
(*) Corresponding Author
Abstract
The 1996/1997 -1998/1999 local government budgets are used as data before and after the fiscal stress occurred. The results show that the fiscal stress generally does not influence the role. When local taxes and retributions are analyzed based on the fiscal stress, the results show that only local retributions are affected
Keywords
Full Text:
PDFReferences
Biro Pusat Statistik (1997). Statistik Keuangan Pemerintah Daerah Tingkat I 1992/1993 – 1995/1996. Badan Pusat Statistik. Jakarta.
-------- (1999). Statistik Keuangan Pemerintah Daerah Tingkat I 1996/1997 – 1998/1999. Badan Pusat Statistik. Jakarta.
Ediharsi et al., (1998). ―Praktek Penyusunan Anggaran Daerah di Indonesia.‖ Jurnal Ekonomi dan Manajemen. (Vol. 6 No. 1). 69-113.
Campo, Salvatore Schiavo dan Daniel Tommasi (1999). Managing Government Expenditure. Philippines: Asian Development Bank.
Coe, Charles K. (1989). Public Financial Management. Prentice Hall, Englewood Cliffs, New Jersey. USA.
Dougherty et al. (2000). ―The Relationship Between Public Finance Issues, Financial Management Issues, and Conditions od Fiscal Stress in Small and Rural Governments: The case of West Virginia.‖ Journal of Public Budgeting, Accounting & Financial Management, (Vol. 12, No. 4, Winter), 545-564.
Halim, Abdul (2000). ―Analisis Deskriptif Pengaruh ―Fiscal Stress‖ terhadap Anggaran Daerah.‖ Laporan Penelitian. Magister Ekonomika Pembangunan, FEUGM. Yogyakarta.
Mahi, Raksaka (2000). ―Prospek Desentralisasi di Indonesia Ditinjau dari Segi Pemerataan Antardaerah dan Peningkatan Efisiensi.‖ Analisis CSIS. (Tahun XXIX/2000, No. 4). 54-66.
Mamesah, D. J. (1995). Sistem Administrasi Keuangan Daerah. PT Gramedia Pustaka Utama. Jakarta.
Mardiasmo (2000). ―Desentralisasi Fiskal dan Studi Implementasi UU No. 25 tahun 1999 untuk Studi Kasus Provinsi Nusa Tenggara Timur dan Kabupaten Timor tengah Selatan. Indonesia Forum. Jakarta (Tidak Dipublikasikan).
Nazara, Suahasil. (1997). ―Struktur Peneri maan Daerah Tingkat Provinsi di Indonesia.‖ Prisma. LP3ES. Nomer 3 hal. 17-26.
Republik Indonesia (1997). Undang-Undang Nomer 18 tahun 1997 tentang Pajak Daerah dan Retribusi Daerah.
Rubin, Irene S. (1987). ―Estimated and Actual Urban Revenues: Exploring The Gap.‖ Public Budgeting and Finance (Winter): 83-94.
Spicer, Michael W., and Richard D. Bingham (1991). ―Public Finance and Budgeting.‖ in Managing Local Government: Public Management in Practice. Sage Publication, Inc. Newbury Park California. 96-114.
Sriyana, Jaka (1999). ―Hubungan Keuangan Pusat Daerah, Reformasi Perpajakan dan Kemandirian Pembiayaan Pembangunan.‖ Jurnal Ekonomi Pembangunan, (Vol. 4 No 1), 102-113.
Staples, Catherine L., and Marc A. Rubin (1997). ―Budget Control in Virginia Public School District.‖ Public Budgeting and Finance (Spring): 74-88.
Suhartono. (2001). "Analisis Kemampuan Keuangan Akibat Pelaksanaan Undang Undang Nomor 18 tahun 1997 dan Persiapan Pelaksanaan Otonomi Daerah di Kabupaten Situbondo." Tesis S2, Tidak Dipublikasikan. MEP-FE-UGM
Sutter, Mark D. and Earl R. Wilson (1990). ―An Empirical Examination of Factors Affecting Municipal Budget Variances‖ in Research in Governmental and Nonprofit Accounting. Chan J (Editor). JAI Press Inc. Greenwich, Connecticut.
Article Metrics
Abstract views : 8583 | views : 11276Refbacks
- There are currently no refbacks.
Copyright (c) 2018 Journal of Indonesian Economy and Business
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Journal of Indonesian Economy and Business |
The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License |
© 2019 Journal of Indonesian Economy and Business | Visitor Statistics |