The Effect of APBN Spending on Work Units (Satker) KPPN Tanjung Redeb on Economic Growth in Berau Regency, East Kalimatan
DOI:
https://doi.org/10.47313/oikonomia.v20i1.2876Abstract
Purpose The purpose of this research is to determine the effect of APBN allocation through personnel expenditure, goods expenditure and capital expenditure on the economic growth of Berau Regency, East Kalimantan. Methodology The research method used is quantitative research using an associative approach with secondary data sourced from all ministries and government institutions under the work unit area managed by the Tanjung Redeb KPPN, Berau Regency, a total of 27 work units spanning the period 2010-2021. The analytical tool used is panel data regression analysis. Findings The results of this study show that personnel spending and goods spending have a significant positive effect on economic growth. Meanwhile, capital expenditure does not show a significant influence on economic growth. Suggestion This has the implication that the APBN allocation through the allocation of types of government spending, especially personnel spending and goods spending in Berau Regency, is focused on efforts to increase the production of goods and services in the regional economy and also on productive economic activities so as to have an effect on local regional economic growth. This is different from capital expenditure which tends to show long-term effects..
References
Amri, K., Masbar, R., & Aimon, H. (2019). Is there a causality relationship between local tax revenue and regional economic growth? A panel data evidence from indonesia. Regional Science Inquiry, 11(1), 73-84.
Aryawati, N. P. A., & Sudana, I. P. (2018). Financial performance mediates equity.
Badrudin, R. (2012). Ekonomika otonomi daerah. Yogyakarta: UPP STIM YKPN
Badriyah, S. (2016). Pengaruh belanja daerah terhadap pdrb Jawa Tengah menggunakan panel vector error correction model (PVECM). In Seminar Nasional Matematika Dan Pendidikan Matematika UNY.
Barro, R. J. (2001). Human capital and growth. American Economic Review, 91(2),12-17. Retrieved from https://www.aeaweb.org/articles?id=10.1257/aer.91.2.12
Bose, N., Haque, M. E., & Osborn, D. R. (2007). Public expenditure and economic growth: A disaggregated analysis for developing countries. The Manchester School, 75(5), 533-556. https://doi.org/10.1111/j.1467-9957.2007.01028.x
Bosworth, B. & Collins, S. M. (2003). The empirics of growth: an update. Brookings Papers on Economic Activity, 2003 (2),113-206. Retrieved from https://muse.jhu.edu/pub/11/article/51238/summary
Buana, A. L., Saragih, H. J. R., & Aritonang, S. (2019). Pengaruh pengeluaran pemerintah, investasi pemerintah, investasi swasta dan tenaga kerja terhadap pertumbuhan ekonomi di pulau Jawa tahun 2011-2015. Ekonomi Pertahanan, 4 (2).
Canavire-Bacarreza, G., Martinez-Vazquez, J., & Yedgenov, B. (2020). Identifying and disentangling the impact of fiscal decentralization on economic growth. World Development, 127, 104742. https://doi.org/10.1016/j.worlddev.2019.104742
Case, K. E., & Fair, R. C. (2006). Prinsip-prinsip ekonomi, edisi 8, jilid 1. Erlangga.
Chu, T. T., Hölscher, J., & McCarthy, D. (2020). The impact of productive and non-productive government expenditure on economic growth: an empirical analysis in high-income versus low-to middle-income economies. Empirical Economics, 58, 2403-2430. https://doi.org/10.1007/s00181-018-1616-3
Dauhan, J. S., Kalangi, J. B., & Tolosang, K. C. (2020). Pengaruh belanja langsung dan belanja tidak langsung terhadap pertumbuhan ekonomi di provinsi Sulawesi Utara tahun 2008-2017. Jurnal Berkala Ilmiah Efisiensi, 20(01). Retrieved from https://ejournal.unsrat.ac.id/v3/index.php/jbie/article/view/27163
Devarajan, S & Vinaya, S. (1993). What do Government Buy? The Composition of Public Spending and Economic Performance. Policy Research Working Paper, The World Bank, WPS 1082. Retrieved from https://ideas.repec.org/p/wbk/wbrwps/1082.html
Diamond, J, (1989). Government spending and economic growth: An empirical investigation. IMF Working Paper N0 84/85, Washington DC.
Farida, N., Suman, A., & Sakti, R. K. (2021). Fiscal decentralization, economic growth and regional development inequality in eastern Indonesia. Journal of Indonesian Applied Economics, 9(2), 1-9. Retrieved from https://www.scirp.org/reference/referencespapers?referenceid=3568204
Grossman, P. J.(1988). Government and Economic Growth. A non linear Relationship. Public Choice, 56, 193-200. https://doi.org/10.1007/BF00115758
Gujarati, D. N. (2016). Dasar-Dasar Ekonometrika Edisi Ketiga.
Hakeem, M. (2010). Banking development, human capital and economic growth in sub-Saharan africa (SSA). Journal of Economic Studies, 37(5), 557-577. https://doi.org/10.1108/01443581011075479
Halim, A. (2004). Akuntansi Keuangan Daerah. Jakarta. Salemba Empat.
Hasan, M., & Azis, M. (2018). Pembangunan ekonomi & pemberdayaan masyarakat: strategi pembangunan manusia dalam perspektif ekonomi lokal. CV. Nur Lina Bekerjasama dengan Pustaka Taman Ilmu.
Hutasoit, E. K., Situngkir, L., & Munthe, M. A. (2022). The influence of direct and indirect spending on economic growth in North Sumatra in 2016-2021. CRYPTO: Indonesian Journal of Accounting and Financial Technology, 1(1), 51–64. https://doi.org/10.55927/crypto.v1i1.1937
Hyman, D. N. (2014). Public finance: A contemporary application of theory to policy. Cengage Learning.
Isnowati, S., & Setiawan, M. B. (2021). Investment and government expenditure and investment economic growth in Central Java, Indonesia. In The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020), 378-380. Atlantis Press. Retrieved from https://www.atlantis-press.com/proceedings/icobame-20/125953935
Iswahyudi, H. (2018). Do tax structures affect indonesia’s economic growth?. Journal of Indonesian Economy and Business, 33(3), 216–242. Retrieved from https://core.ac.uk/download/pdf/297708748.pdf
Joharji, G. A., dan Starr, M. A. (2010). 2010-07 Fiscal policy and growth in Saudi Arabia. Review of Midle East Economics and Finance, 6(3). https://doi.org/10.17606/5erf-qn60
Karim, A., Musa, C. I., Sahabuddin, R., & Azis, M. (2021). The increase of rural economy at baraka sub-district through village funds. The Winners, 22(1). https://doi.org/10.21512/tw.v22i1.7013
Khusaini, M. (2006). Ekonomi publik: Desentralisasi fiskal dan pembangunan daerah. Badan Penerbit Fakultas Ekonomi Universitas Brawijaya.
Kun, Y., & Shuguang, B. (2022). China's fiscal sustainable development during the 14th FYP period. China Economist, 17(1), 40-51. Retrieved from http://www.chinaeconomist.com/pdf/2022/2022-1/Yan%20Kun.pdf
Kusumawati, L., & Wiksuana, I. G. B. (2018). The Effect of Regional Income on Economic Growth in the Sarbagita Region, Bali Province. E-Journal of Unud Management, 7(5), 2592-2620.
Magdalena, S., & Suhatman, R. (2020). The effect of government spendings, domestic invesment, foreign invesment to the economic growth of primary sector in Central Kalimantan. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 3(3), 1692-1703. https://doi.org/10.33258/birci.v3i3.1101
Malizia, E., Feser, E. J., Renski, H., & Drucker, J. (2020). Understanding local economic development. Routledge.
Mankiw, N.G., Romer, D. and Weil, D.N. (1992). A contribution to the empirics of economic growth. The Quarterly Journal of Economics, 107(2), 407-437. https://doi.org/10.2307/2118477
Ma’ruf, A., & Wihastuti, L. (2008). Pertumbuhan ekonomi Indonesia: Determinan dan prospeknya. Jurnal Ekonomi & Studi Pembangunan, 9(1), 44-55. Retrieved from https://journal.umy.ac.id/index.php/esp/article/view/1526/1574
Matthew, I. O, & Udom, I. E. (2015). Estimating the impact of the components of public expenditure on economic growth in Nigeria (a bound testing approach). International Journal of Economics, Commerce and Management, 3(3), 1-8.
Modebe, N. J., Okafor, R. G., Onwumere, J. U. J., & Ibe, I. G. (2012). Impact of recurrent and capital expenditure on Nigeria’s economic growth. European Journal of Business and Management, 4(19), 66-74. Retrieved from https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=3d1aa56e39dde89e212e5a592ec7b2cf5f584231
Nurudeen, A., & Usman, A. (2010). Government expenditure and economic growth in Nigeria, 1970-2008: A disaggregated analysis. Business and economics journal, 4(1), 1-11. Retrieved from https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=f7701dc1544165c737747b506a537a529c6bfa08
Pangestu, E. C. (2018). Pengaruh belanja barang dan jasa, belanja modal, belanja pegawai dan investasi terhadap pertumbuhan ekonomi di provinsi Kalimantan Selatan. Jurnal Ekonomi dan Pembangunan, 1(1), 33-42. https://doi.org/10.20527/jiep.v1i1.1113
Pusporini, I. D. (2020). Analisis pengaruh anggaran pendapatan dan belanja daerah terhadap pertumbuhan ekonomi di provinsi Jawa Tengah. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 9(06). Retrieved from https://scholar.google.com/scholar?q=+intitle
Putri, S. E. (2014). Pengaruh belanja pegawai, belanja barang jasa, belanja modal dan jumlah aset tetap daerah terhadap kemampuan keuangan pemerintah kabupaten kota di Provinsi Sumatera Selatan tahun 2008-2013. Akuntabilitas, 8(1), 63-96. Retrieved from https://www.neliti.com/publications/286798/
Qiang, Q., & Jian, C. (2020). Natural resource endowment, institutional quality and China's regional economic growth. Resources Policy, 66, 101644. https://doi.org/10.1016/j.resourpol.2020.101644
Ram, R. (1986). Government size and economic growth: A new framework and some evidence from cross-sectional and time series data. American Economics Review 76, 191-203. Retrieved from https://www.jstor.org/stable/1804136
Republik Indonesia. (2003). Undang-undang No 17 Tahun 2003 tentang Keuangan Negara. Jakarta: Legalitas.
Rohimah, L., Tanjung, A. A., & Pulungan, I. P. S. (2020). The effect of regional fiscal policy on economic growth in North Sumatera. In Journal of International Conference Proceedings, 3(2),15-20. https://doi.org/10.32535/jicp.v0i0.900
Saparman, S., Syapsan, S., & Tampubolon, D. (2022). pengaruh belanja barang dan jasa, belanja modal dan pertumbuhan ekonomi terhadap kapasitas fiskal kabupaten dan kota di Provinsi Riau tahun 2011-2020. Eqien-Jurnal Ekonomi dan Bisnis, 9(1), 70-78. Retrieved from https://stiemuttaqien.ac.id/ojs/index.php/OJS/article/view/310
Solihin, A., Wardana, W. W., Fiddin, E., & Sukartini, N. M. (2021). Do government policies drive economic growth convergence? Evidence from East Java, Indonesia. Cogent Economics & Finance, 9(1), 1992875. https://doi.org/10.1080/23322039.2021.1992875
Soraida, S. (2021). Analisis belanja daerah di kabupaten Kotawaringin Barat. Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi, 1(3), 54-61. https://doi.org/10.55606/jurimea.v1i3.119
Wahidin, D., Khairunnisa, W., & Wulandari, R. A. (2022). Do inflation, exchange rate, interest rates, tourist visits, government spending and investment affect Indonesia’s economic growth?. In International Conference on Economics, Management and Accounting (ICEMAC 2021), 132-141. Atlantis Press. Retrieved from https://www.atlantis-press.com/proceedings/icemac-21/125970195
Wardana, D. P. (2016). Pengaruh pembangunan ekonomi terhadap pembangunan manusia di kalimantan timur. Inovasi, 12(2), 179-191.
Waryanto, P. (2017). Pengaruh belanja modal terhadap pertumbuhan ekonomi di Indonesia. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 2(1), 35-55. https://doi.org/10.33105/itrev.v2i1.13
Widiastuti, N., & Sutrischastini, A. (2022). Dampak belanja pemerintah daerah terhadap pertumbuhan ekonomi daerah: Studi kasus data panel provinsi di Indonesia. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 30(2), 1-16. Retrieved from https://jurnal.stieww.ac.id/index.php/jkb/article/view/394/299
Yustie, R., & Prayitno, B. (2020, October). Implementation of Efficiency in Hotel Tourism Sector to Increase Regional Economy. In International Conference on Science, Technology & Environment (ICoSTE).Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3942286
Yustriawan, D. (2021). Pengaruh dana perimbangan terhadap pendapatan perkapita melalui belanja modal sebagai variabel intervening di Kabupaten/Kota Provinsi Sumatera Utara. Owner: Riset dan Jurnal Akuntansi, 5(2), 717–725. https://doi.org/10.33395/owner.v5i2.609
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Indra Sulistyo
This work is licensed under a Creative Commons Attribution 4.0 International License.
