ANALISIS PENERBITAN OBLIGASI DAERAH SEBAGAI ALTERNATIF PEMBIAYAAN PEMBANGUNAN PADA PEMERINTAH PROVINSI KALIMANTAN TIMUR

Habib Mahrufi, Titin Ruliana, Imam Nazarudin latif.

Abstract


The purpose of this research is to know of solvability of the east kalimantan province goverment in issuing municipal bond as alternative financing development. Analysis tool that is being used is governance regulation no. 30 year 2011 about regional loan and ministry of finance regulation no. 153/PMK.07/2015 about maximum limit of APBD cumulative deficit, maximum limit deficit of APBD, and maximum limit of cumulative regional loan on 2016.

Result of this research is the province governance of east kalimantan can issuing municipal bond up to Rp6.934.706.516.907,01 and ability tmo pay the principal instalment and loan interest amount of Rp3.228.693.392.637,84, with the ability to pay 47 % of total loan every year, then governance province of east kalimantan have solvability high enough. So, governance province of east kalimantan has fulfillĀ  the criteria to issuing municipal bond.

Keywords


municipal bond, financial capability, deficit APBD

Full Text:

PDF

References


Anonim, 2009. Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Jakarta.

. 2011. Peraturan Pemerintah Nomor 30 Tahun 2011 tentang Pinjaman daerah. Jakarta.

. 2015, Peraturan Menteri Keuangan Nomor 153/PMK.07/2015 tentang batas maksimal kumulatif defisit APBD, batas maksimal defisit APBD dan batas maksimal kumulatif pinjaman daerah tahun anggaran 2016, Jakarta.

. 2015, Peraturan Daerah Provinsi Kalimantan Timur Nomor 8 Tahun 2015 tentang Anggaran Pendapatan dan Belanja Daerah Tahun Anggaran 2016,Samarinda.

Halim, Abdul, 2007, Akuntansi Sektor Publik, Akuntansi Keuangan Daerah, Salemba Empat. Jakarta

Mardiasmo, 2009, Akuntansi Sektor Publik, Edisi ke-4. CV. Andi. Yogyakarta.

Purwoko. 2005. Analisis Peluang Penerbitan Obligasi Daerah Sebagai Alternatif Pembiayaan Infrastruktur Daerah. Kajian Ekonomi dan Keuangan, Edisi Khusus. November 2005.

Taufiq.M, 2014, Analisis Dampak Inflasi pada Pengaruh Produk Domestik Bruto Dan Bunga Tabungan terhadap Jumlah Tabungan Bank Umum, No.36/Th. XXI/April 2014.




DOI: https://doi.org/10.31293/ekm.v5i3.2258

Refbacks

  • There are currently no refbacks.