EFISIENSI ILUSI FISKAL DAN PENGARUH PENGELUARAN PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI (Kasus : Kabupaten di Provinsi Jawa Timur Tahun 2016 s.d. 2018)

Farah Aisha Nur Afifah

Abstract


     The research is to prove that there was a fiscal illusion in district government spending in East Java in 2016-2018, and to prove that the fiscal illusion that occurred in government spending had an influence on the economic growth of each district.
     In fiscal decentralization in the era of regional autonomy, there is a phenomenon that each regional government still depends on financing activities from government transfer funds rather than receiving local revenue to finance regional expenditures. Even though government spending has increased every year, it is not in balance with economic growth.
     In this study it can be proven that there is a fiscal illusion in district government spending in East Java 2016-2018, this fiscal illusion affects the economic growth of each region.
     To increase economic growth and reduce regional unemployment rates, it is necessary to make efforts to increase capacity and fiscal independence as well as increase the labor force participation rate.
Keywords: fiscal illusion, government spending, local government, economic growth, East Java.


Keywords


fiscal illusion, government spending, local government, economic growth, East Java

Full Text:

PDF

References


Adi, Priyo Hari. 2006. “Hubungan antara Pertumbuhan Ekonomi Daerah, Pengeluaran Pembangunan dan Pendapatan Asli Daerah (Studi pada Kabupaten dan Kota Se Jawa-Bali)”. Paper disampaikan pada “Simposium Nasional Akuntansi IX di Padang”.

Adi, Priyo Hari dan Puspa Dewi Ekaristi. 2009. “Fenomena Ilusi Fiskal dalam Kinerja Anggaran Pemerintah Daerah”. Jurnal Akuntansi dan Keuangan Indonesia. Vol.6, Nomor 1 : hal. 1-19.

Dollery, Brian E. Dan Andrew Wrthington. 1995. “ Federal Expenditure and Fiscal Illusiion: An Australian Test of The Flypaper Hypothesis”. The Journal of Federalism. Vol. 25, No. 1 : hal. 23-34.

Dollery, Bryan E. Dan Andrew Worthington. 1995. “ The empirical Analysis of Fiscal Illusion”. Journal of Economic Surveys. Vol.10, No.3: hal. 261-297.

Gemmel, Norman, Oliver Morrissey and Abuzer pinar. 1999. “ Fiscal Illusion and the Demand for Government Expenditures in The UK”. European Journal of Political Economy. Vol. 15, hal. 687-704.

Guziejewska, Beata. 2016. “ Theoritical Dimensions of Fiscal Illusion in Local Government Finance:. Journal of Economics, Bussiness and Management. Vol. 4, No.3: hal.215-219.

Mourao, Paulo Reis. 2007. “ Towards a Fiscal Illusion Index”. Paper disampaikan pada INFER Workshop “Integration and Globallization: Challenges for Developed and Developing Countries at Coimbra”.

Mourao, Pulo Reis. 2008. “ The Consequences of Fiscal Illusion on Economic Growth”. eJournal of Tax Research. Vol. 6, No.2: hal. 82-89.

Ndadari, Laras Wulan dan Priyo Hadi Adi. 2008.” Perilaku Asimetris Pemerintah Daerah terhadap Transfer Pemerintah Pusat”. Paper disampaikan pada “The 2nd National Conference UKWMS, 6 Semptember 2008 di Surabaya”.

Prawirosetoto, Yuwono. 2002. “Desentralisasi Fiskal di Indonesia”. Jurnal Ekonomi dan Bisnis Fakultas Ekonomi Universitas Katolik Indonesia Atmajaya. Vol.2: hal. 132-143.

Rustiono, Deddy. 2008. “Analisis Pengaruh Investasi, Tenaga Kerja, dan Pengeluaran Pemerintah terhadap Pertumbuhan Ekonomi di Provinsi Jawa tengah”. Tesis. Semarang: Fakultas Ekonomi Universitas Diponegoro.

Rusydi, Bahrul Ulum. 2010. “Analisis Determinan Kinerja Keuangan Daerah Pemerintah Daerah dan Deteksi Ilusi Fiskal (Studi Kasus Provinsi di Indonesia Tahun 2005-2008)”. Skripsi: Unpublished. Semarang: Fakultas Ekonomi Universitas Diponegoro.

Safitri, Intan. (2016). “Analisis Pengaruh Pengeluaran Pemerintah Sektor Kesehatan, Pendidikan, dan Infrastruktur Terhadap Indeks Pembangunan Manusia di Provinsi Aceh”. Skripsi: Unpublished. Aceh: Universitas Syiah Kuala.

Statistik, badan Pusat. 2009. “Pedoman Praktis Penghitungan Produk Domestik Regional Bruto Kabupaten/Kota, Tata Cara Penghitungan Menurut Penggunaan”. Jakarta: Badan Pusat Statistik.




DOI: https://doi.org/10.31293/rjabm.v5i1.5526

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 RJABM (Research Journal of Accounting and Business Management)



 

 

 

Creative Commons Licensesitus web mitra usaha tani