Pengaruh PAD Dan DAU Terhadap Belanja Langsung (Studi Pada Kabupaten/Kota Di Provinsi Jawa Tengah)

This research aims to determine the effect of local revenue and general allocation funds on direct expenditures in districts/cities of Central Java Province. The research method used is the classical assumption test, multiple linear regression analysis, and the coefficient of determination test. The results showed that partially the local original income and general allocation funds variables affected direct expenditure in districts/cities of Central Java Province. Simultaneously, the variables of local revenue and general allocation funds have an effect on direct spending in districts/cities of Central Java Province. Keywords: direct expenditure, general allocation fund, local revenue.

Analysis of Factors That Affecting to Human Development Index in North Sumatra

This research is to determine human development index in North Sumatra. The research used quantitative method and the data consisted of secondary data obtained directly from Statistics of North Sumatra. The research objects were 33 districts/towns in North Sumatra. This study uses secondary data obtained directly from Statistics of North Sumatra. The research used panel data, the combination of time series and cross section data within 6 years, from 2014 until 2019. Variables used are Economic Growth, Poverty and Direct Expenditure per Capita. Analysis method in this research using Fixed Effect Model (FEM) using Eviews 10 as an estimation tool. The results showed that Economic Growth has a significant negative effect on Human Development Index, Poverty has a significant negative on Human Development Index and Direct Expenditure per Capita has a significant positif on Human Development Index. Then the relationship between Economic Growth, Poverty and Direct Expenditure per Capita with Human Development Index 97,70% and 2,30% other explained by other factors not mentioned in this model. Keywords: Human Development Index, Economic Growth, Poverty, Direct Expenditure per Capita.

Events and Festivals Contribution for Local Sustainability

Festivals can improve the image of host communities, making them an appealing destination and boosting local economy. However, it is hard to measure their actual impact, which is a key factor to justify governments’ initiatives. This study aims to verify how accurate direct expenditure analysis can be. First, the impact of new visitors’ expenditure is calculated based on a survey. Then, consumption indicators are used to forecast the actual economic impact of the festival. Finally, both results are compared. Even though the values gathered with consumption indicators are only a lower bound of the festival’s impact, this study found that assessing expenditure intentions during the festival leads to impact estimates that can be three times higher. The theoretical contribution of this study is to identify direct expenditure analysis weaknesses and how to reduce their effects.

The Analysis of the Efficiency and Effectiveness of Direct and Indirect Expenditure Budgets in Regional Work Units public health Office

Health is one of the basic needs of society. Through the health office, Temanggung needs to be transmitted with a budget that has been established. The purpose of this study discusses the effectiveness and efficiency analysis of the direct expenditure budget and the indirect expenditure on the regional device unit of Temanggung District Health Office in 2017-2019. This method of research is qualitative descriptive research. The result of this research is the level of efficiency in the health office of Temanggung District from 2017 to 2019 has been efficient, which is under 60% and the level of effectiveness in the capacity of 90% which means that financial management of the budget is well-realized.

The Efficiency and Effectiveness of capital expenditure in the Province of South Sulawesi

This study aims to describe the efficiency and effectiveness of capital expenditure in the Province of South Sulawesi. To study this problem, ex post facto research is used. The data type uses secondary data for 2009-2013 time brackets. Data collection techniques using study documentation. Based on the results of the study found that the amount of indirect expenditure still dominates the regional expenditure allocation. While indirect spending is consumptive, while direct expenditure tends to be both short-term and long-term investment. Based on the results of the analysis during 2009-2013 which uses the consumption approach rather than the production approach. But this approach produces growth, but it is short-term and volatile. Overall, based on the profile of expenditure allocation, it can be said that the implementation has not been carried out efficiently and effectively. In the future, it is expected that the Regional Government of South Sulawesi Province can increase the allocation of direct expenditure so that there is a balance with indirect spending, so that conditions in the long run are very beneficial because it increases the overall welfare of the community quickly and sustainably.

EVALUASI SISTEM DAN PROSEDUR PENGELUARAN KAS BELANJA LANGSUNG PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA

A successful government is a government that always provides public services by applying the character of good goverance. One of the important things to achieve the character of good governance is the evaluation of cash expenditures. Cash expenditures are used for various types of payments, one of which is direct expenditure and is very important to support the implementation of government programs that have been previously planned. Cash expenditures procedures consist of: 1) Issuance of a letter of provision of funds, 2) Submission of a request for payment, 3) Issuance of a payment order, 4) Issuance of a warrant for disbursing funds, and 5) Issuance of a letter accountability. The analytical method used is descriptive analysis method. The result of the study showed that the implementation of the system and procedure for the direct expenditure of cash expenditures at the Regional Industry and Trade Office of North Sulawesi Province was in accordance with the applicable laws and regulations. So it can be concluded that the application of the system and procedure for the direct expenditure of cash expenditure at the Regional Industry and Trade Office of North Sulawesi Province has been carried out properly and in accordance with Minister of Home Affairs Regulation number 21 of 2011.

Article The Burden of Esophageal Cancer in China From 2013 to 2030 A Dynamic Cohort Modeling Study

Background: This study aimed to predict the disease burden of esophageal cancer (EC) over the period 2013-2030 in China. Methods : A dynamic cohort Markov model was developed to simulate the EC prevalence, disability-adjusted life years (DALY), and the medical direct expenditure based on gender. JoinPoint Regression Program was used to calculate the average annual percentage change (AAPC) of EC prevalence and DALY rates, while the regression model was applied to analyze the changing trend of economic burden over time. Results: The predicted DALY rates per 100 000 people increased in both-sex (219.17 - 252.39) and males (302.89 – 384.31), while it decreased in females (131.21- 115.91). The years of life lost (YLL) accounted for the majority of DALYs. The AAPC were 0.8%(95% CI, 0.8%-0.9%), 1.4%(95% CI, 1.3%- 1.5%), and -0.7%(95% CI, -0.8%- -0.7%) in both-sex, males and females, respectively. The medical direct expenditure in both-sex, males, and females was predicted to increase by 165.35%, 194.04%, and 94.20%, respectively. Conclusions: EC still caused a severe burden on society. YLL was responsible for the majority of the DALYs, which highly suggesting the implementation of accurate prevention like screening and early diagnosis and treatment programs.

KEPUASAN KERJA MEMEDIASI HUBUNGAN KOMPENSASI TERHADAP RETENSI KARYAWAN

Capital expenditure is component of direct expenditure on government budget that produces fixed assets. In utilizing the resulting fixed assets, in direct contact with public services or are used by the community and some are not directly utilized by the public. Capital expenditure allocation is based on regional own-source revenue, transfers from the central government in the form of general allocation funds and special allocation funds. This study aims to determine the significance of the effect of regional own-source revenue, general allocation funds and special allocation funds for local government capital expenditure in Bali. The sampling method used is saturation sampling. The data collection uses the observation method in the financial data during 2014 - 2018 with multiple linear regression. Local own revenues and special allocation funds have positive and significant impact on capital expenditure. General allocation funds have negative and significant impact on capital expenditure. Keywords: regional own-source revenue, general allocation fund, special allocation fund, capital expenditure.