HUBUNGAN ANTARA PERTUMBUHAN EKONOMI DAERAH, BELANJA PEMBANGUNAN DAN PENDAPATAN ASLI DAERAH

(Studi pada Kabupaten dan Kota se Jawa-Bali) Priyo Hari Adi Universitas Kristen Satya Wacana Salatiga Abstracts Fiscal decentralization brings more advantages for regions to manage their own fiscal capacities. Regions governments have opportunity to increase economic efficiency because the governments have informational advantages concerning resource allocation. The governments are in the better position to provide…

FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI PULAU SUMATERA

Mutiara Maimunah STIE Musi Palembang ABSTRACT   The main objective of this research is to provide empirical proof of occurrence of flypaper effect in DAU and PAD on local expenditure in regencies/municipality in Sumatera. The other objective is to examine existence of different flypaper effect between low-PAD region and high-PAD region. Then, it examined whether…

PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN INSTANSI PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI

Ehrmann Suhartono1Mochammad Solichin Fakultas Ekonomi Universitas Teknologi YogyakartaABSTRACT This study tries to understand the influences of (1) local government budget goal clarity on local government institution’s budgetary slack (2) organizational commitment on the relation of budget goal clarity as well as local government institution’s budgetary slack. The subjects of this study are middle and lower…

Dampak Struktur Kekuasaan Pada Penggunaan SIKD Untuk Kontrol Keputusan dan Manajemen Keputusan, dan Perilaku Manajerial

 (Studi Pada Organisasi Pemerintahan Daerah) Muchamad Syafruddin Universitas Diponegoro Abstract This study examines empirically the impact of authority structures (power) on the use of accounting information systems for decision control and decision management, and managerial behavior by local government. According to the work of orthodox theorists (especially on the use of agency theory), theoretical framework…