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Jurnal Ekonomi dan Bisnis Airlangga


Adjustment funds , balance funds , capital expenditures.


  1. Imam Sumardjoko
  2. Andry Irwanto




    The issue of inter-regional development  imbalances and fiscal disparitiess into the current fiscal decentralization issues. The toughest challenge in building fiscal decentralization not only gives funds to local governments, but creating impact to improving the quality of public services and economic growth. Transfer to the area has increased every year. Homewer, this increase has not been maximized to reduce poverty , equitable distribution of infasture , fiscal gap, and competitive regional economy.
    Research funds for fiscal decentralization in some countries have done long before the implementation of regional automy. The result will vary according to the characteristic of the area in the country. In addition to a variety of research results , the implementation of regional transfer caused disagrement. In indonesia has a diversity of characteristics  and distribution of a wide area. An interesting question is whether the increase in transfers to the regions to encourage regional development thourgh capital expenditure area.
    The study uses a quantitive approach that is explanotary research with two research data is local government that reveises DID for three consecutive years and areas that do not pay attention DI streak. Regression analysis involves five independet variables , transfer funds DAU,DAK,DBH,DID,BOS seta dependet variables is the area of capital expenditure. The research data come from reports on realization of the budget and transfer to the financial statements year period 2012-2014.
    The first test results prove DAU,DAK.DBH,and DID have a significant effect on capital spending area with probability signifkansi each less than 0.05. these results are in line with theory of fiscal federelism. BOS whereas no significant effect on capital spending area with p-value of 0.379. BOS as the provision of basic education aid has not been able to provide flexibility to the budget to incease the use of capital expenditure. The results of the second test with the data local governments do not pay attention DID streak gives similarity with the results of the first test except variable DID no significant effect on capital spending. All variables simultaneously affect the area of capital expenditure.


    Vol 26, Nomor 1, Tahun 2016


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