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MukhtaruddinRika Henda Safitri
Asfeni Nurullah
Abu Kosim
Zapira Oktavianti
Original Research Article
Regional expenditure: Analysis of flypaper effect in South Sumatera Province
Mukhtaruddin1*, Rika Henda Safitri1, Asfeni Nurullah1, Abu Kosim1 and Zapira Oktavianti1
1Accounting Department, Faculty of Economics, Universitas Sriwijaya, Indonesia.
*Corresponding Authors Email: mukhtaruddin67(at)unsri.ac.id; yuditz(at)yahoo.com
Mukhtaruddin |
Rika Henda Safitri |
Asfeni Nurullah |
Abu Kosim |
Zapira Oktavianti |
Article Number: IBME.23.003 | Pages: 24-34 | Vol. 11 (2), August 2023 | DOI: https://doi.org/10.15739/IBME.23.003
Received: April 24, 2023 Accepted: June 5, 2023 Published: July 30, 2023
Abstract
This study investigates the influence of flypaper effect on regional generated revenue, general allocation fund, fiscal capacity, and excess of budget calculation towards the local expenditure in regency and municipality in South Sumatera. This research uses the secondary data that are published by Indonesia Supreme Audit Institution. The object of this research is 14 districts and 4 cities in South Sumatera. This research uses panel data regression analysis. The result showed that regional generated revenue has no influence on local expenditure; meanwhile general allocation fund, fiscal capacity, and excess budget calculation have an influence on local expenditure. This study also showed the occurrence of flypaper on the management of the local expenditure in dictrict and city in South Sumatera province over five years. We recommend the local government consider the general allocation fund, fiscal capacity, and excess budget calculation to prepare the local government expenditure. In preparating of local government budget avoid the flypapers effect behaviors.
Keywords: Regional generated revenue, flypapaers effect, fiscal capacity, excess budget calculation, local expenditure
How to Cite this Article
Mukhtaruddin, Safitri RH, Nurullah A, Kosim A, Oktavianti Z(2023). Regional expenditure: Analysis of flypaper effect in South Sumatera Province.Issues in Bus. Manag. Econ. 11(2):24-34. DOI: https://doi.org/10.15739/IBME.23.003
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