THE INFLUENCE OF ORIGINAL LOCAL GOVERNMENT REVENUES, GENERAL ALLOCATION FUNDS AND SPECIAL ALLOCATION
FUNDS TO LOCAL GOVERNMENT EXPENDITURES
Written by : Maharani Sinta Dewi
ID. 1111082100002
INTERNATIONAL PROGRAM ACCOUNTING DEPARTMENT
FACULTY OF ECONOMIC AND BUSINESS
SYARIF HIDAYATULLAH ISLAMIC STATE UNIVERSITY JAKARTA
vi
CURRICULUM VITAE
Personal Identities
Name : Maharani Sinta Dewi
Gender : Female
Place of Birth : Prabumulih
Date of Birth : August 7th 1993
Address : Jl. Taman Murni No. 9 RT. 01 RW. 03 Kec.
Prabumulih Timur Kel. Gunung Ibul Barat, Sumatera Selatan. Indonesia
Phone/Mobile : 085286439900
E-mail Address : [email protected]
Formal Education
College : UIN Syarif Hidayatullah Jakarta
Senior High School : SMAN 2 Prabumulih
Junior High School : SMPN 8 Prabumulih
Elementary School : SDN 50 Prabumulih
vii
ABSTRAK
The Influence of The Original Local Government Revenues, General Allocation Funds, and Special Allocation Funds to The Local Government
Expenditures
Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Pemerintah Daerah (BD) pada kabupaten/kota di Provinsi Sumatera Selatan. Penelitian ini menggunakan metode purposive sampling dengan krtiteria yang telah ditetapkan, maka diperoleh 10 kabupaten dan 4 kota yang dijadikan sebagai sampel penelitian pada tahun 2008-2013. Metode yang digunakan dalam penelitian ini adalah Kuantitatif dan Regresi berganda. Laporan keuangan kabupaten/kota Sumatera Selatan tahun 2008-2013 diunduh di laci.bps.go.id.
Hasil penelitian menunjukkan bahwa secara parsial, Pemerintah Asli Daerah (PAD) dan Dana Alokasi Khusus (DAK) memiliki pengaruh yang signifikan terhadap Belanja Pemerintah Daerah (BD) pada kabupaten/kota di Sumatera Selatan. Sementara Dana Alokasi Umum (DAU) tidak memiliki pengaruh signifikan terhadap Belanja Pemerintah Daerah (BD) pada kabupaten/kota di Provinsi Sumatera Selatan. Secara bersamaan, Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) berpengaruh signifikan terhadap Belanja Pemerintah Daerah (BD).
viii
ABSTRACT
The Influence of The Original Local Government Revenues, General Allocation Funds, and Special Allocation Funds to The Local Government
Expenditures
This research aimed to find out the influence of the Original Local Government Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) to the Local Govenment Expenditure (BD) on districts/cities in South Sumatera Province. According to the purposive sampling method with the sample criteria which is settled, obtained 10 districts and 4 cities which serve as the research sample from 2008-2013. Quantitative and Multiple Regressions method are used in this research.The financial statements on district/city of South Sumatra from 2008-2013 downloaded at laci.bps.go.id.
The results showed that partially, Original Local Government (PAD) and Special Allocation Fund (DAK) have influence significantly to the Local Government Expenditure (BD) on districts/cities in South Sumatera. While General Allocation Fund (DAU) had no influence significantly to the Local Governement Expenditure (BD) on districts/cities in South Sumatera Province. Silmutanneously, Original Local Governemnt Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) influence significantly to the Local Government Expenditure (BD).
ix
FOREWORD
Assalamu’alaikum Wr.Wb
All praise to Allah SWT and Shalawat always gives to our Prophet
Muhammad SAW.
With the strength, intelligence, patience, and passion from Allah SWT, I
can to finish this my thesis as one of requirements to achieve bachelor degree. I
believe there is an invisible hand (God) which have helped me going through this
proces.
My special thank for my Mom, Diah Kusumawati, who has been helping
and support to finish the thesis. You are my angels in human form. So, I want to
make you always smile and proud of me at any situations. Thank you for taking
care of me since I was a kid until today, preparing my meal every morning,
remind me to pray, and everything I could not mention one by one. Because my
gratitude for what you have done in my life would not enough to be written on a
piece of paper, I love you more than you know. You are the best mother in this
whole world, and thanks to allah because i have chance became your son.
My Beloved Father, Bambang Setiawan, who always give me lot of spirits
and motivations when i felt hopeless to finish my thesis. You always belived that I
can do everything on my own. Thank you for working so hard to support your
family and to support me education.You are the first man that I want to say thanks
in the world when I finish this thesis. I love you more than you know and thanks
x
I believe I am nothing without each one of you who has helped me to
finish this thesis. Thus, in this very special moment, let me say thanks to all of
them who were helped me through the process of this thesis, including:
1. Prof. Dr. Abdul Hamid, MS as Dean of Economic Faculty of UIN Syarif
Hidayatullah Jakarta. And as my thesis supervisor I. You are my mentor
who has provided direction and guided me, shared your knowledge to me,
and thank you for your time that you gave .So, I able to finish this thesis.
2. Hepi Prayudiawan,SE ,Ak ,MM as Head of International Program.
3. Soliyah Wulandari, SE, M.Sc as a my thesis supervisor II. Who has
provided direction, guidance, and thank you for your time and your
patience that you gave to me, so i can finish this thesis. But i’m sorry if i sometime annoying your time.
4. All Lecturers who have taught me patiently, may what they have given to
me useful in future and all staff UIN Jakarta, special thanks to:
Mr. Bonyx “thanks you have taught me and given explanation about the
thesis and also for provided any information”.
Mr. Chairul Anwar who had gave motivations and change my mindset
“do not ever say IMPOSSIBLE but say I’M POSSIBLE”.
Mr. Bambang Triwibagyo thanks for your experience and knowledge
which you had shared to me.
Mr.Herni Ali, HT,. MM thanks for your directions, suggestions and
xi
5. All my friends in Accounting International Program 6th Batch (2009), who helped me in finishing this thesis. Bunch of love for you guys Didit,
Topik, Erwin ,Maya ,Siti, and Yusuf thanks for every support and
motivation that you have gave to finish my thesis. And especially to Dian,
Ilma and Depe thanks for every foolish things and jokes that you have
done, and you made my day full of laugh. You guys are my inpiration.
And Senior, Junior, and management class thanks all who couldn’t
mention one by one “Thanks for your pray”.
6. My family, Special thanks to my brother Rian and Dimas for moral and
material supports my sister Titin. And also my special thanks to my
boyfriend Lerry which always beside me. And alwyas give a support to
me. But I have two word support very remember from him “Spirit and Patient” to finished this thesis.
Authors realize that this thesis is still far from perfection, the suggestions
and constructive criticism from all parties are expected to improve further.
Finally, only Allah SWT will return all and writer hope this skripsi will be useful
to all parties, especially for writers and readers in general, may Allah bless us.
Amin.
Wassalammualaikum Wr.Wb.
Author
Jakarta, December 12nd 2014
xii
TABLE OF CONTENTS
Information Page
Curriculum Vitae ... vi
Abstract ... vii
Abstrak ... viii
Foreword ... ix
Table of Content ... xii
List of Tables ... xvi
List of Figures ... xvii
List of Appendix ... xviii
Chapter I INTRODUCTION A. Background Issues ... 1
B. Problem Formulation ... 7
C. Research Objectives ... 8
D. Research Benefits ... 8
Chapter II LITERATURE REVIEW A. Agency Theory ... 10
1. Definition of Local Government Expenditures (BD) ... 11
a. General Administration Expenditures ... 12
xiii
c. Capital Expenditures ... 14
d. Transfer Expenditures ... 15
e. Unexpected Expenditures ... 15
2. Original Local Government Revenue (PAD) ... 16
a. Local Taxes ... 16
b. Local Retribution ... 17
c. Results of Regional Owned-Enterprises and Separated Local Wealth Management ... 18
d. Other Legal Revenue... 19
3. General Allocation Fund (DAU) ... 20
4. Special Allocation Fund (DAU)... 22
B. Previous Research ... 24
C. Theoritical Framework ... 29
D. Hypothesis ... 31
Chapter III RESEARCH METHODOLOGY A. Scope of Research ... 33
B. Population and Sample ... 33
C. Data Collection Method ... 34
D. Data Analyze Method ... 35
1. Descriptive Statistics ... 35
2. Classical Assumption ... 35
xiv
b. Multicollinearity Test ... 37
c. Autocorrelation Test... 37
d. Heteroscedasticity Test ... 38
3. The Result of Multiple Regression Testing ... 39
a. Multiple Regression ... 39
b. Coefficient of Determination ... 39
4. Hypothesis Testing ... 40
a. Simultaneous Significance Test (F-Test) ... 40
b. Partial Significance Test (t-Test) ... 41
E. Operational Variable ... 41
1. Local Government Expenditure (BD) ... 41
2. Original Local Government Revenue (PAD) ... 43
3. General Allocation Fund (DAU) ... 44
4. Special Allocation Fund (DAK) ... 44
Chapter IV RESULT AND ANALYSIS A. General Description ... 45
B. Descriptive Statistics ... 46
1. Original Local Government Revenue (PAD) ... 47
2. General Allocation Funds (DAU) ... 48
3. Special Allocation Fund (DAK)... 49
4. Local Government Expenditures (BD) ... 49
xv
1. Classic Assumption Test ... 50
a. Normality Test ... 50
b. Multicollinearity Test ... 53
c. Autocorrelation Test... 54
d. Heterocedasticity Test ... 55
2. The Result of Multiple Regression Testing ... 56
a. Multiple Linear Regression ... 56
b. Coefficient of Determination ... 59
3. Hypothesis Testing ... 61
a. Simultaneous Significant Test (F-Test) ... 61
b. Significant Partial Test (t-Test) ... 62
c. Hypothesis test result ... 64
Chapter V CONCLUSIONS AND RECOMMENDATIONS A. Conclusion ... 65
B. Recomendation ... 66
REFERENCE ... 68
APPENDIX I ... 72
xvi
LIST OF TABLE
No Descriptions Page
2.1 Previous Research Table ... 27
4.1 Name of Districts/Cities in South Sumatera ... 45
4.2 Sampling Criteria ... 46
4.3 Descriptive Statistics Test ... 47
4.4 Kolmogorov-Smirnov Test ... 51
4.5 Multicollinearity Test ... 54
4.6 Autocorrelation Test ... 55
4.7 Multiple Regression ... 57
4.8 Criteria of Correlation Coefficient ... 59
4.9 Model Summary ... 60
4.10 Simultaneous Significant Test (F-Test) ... 61
xvii
LIST OF FIGURE
No Descriptions Page
2.1 Theoritical Framework ... 31
4.1 Normal P-Plot Graph ... 52
4.2 Histogram Graph ... 53
xviii
LIST OF APPENDIXES
NO DESCRIPTIONS PAGE
Appendix 1 Research Data ... 77
1
CHAPTER I INTRODUCTION
A. Background Issues
In January 2001, Indonesia began a new round of nation organizing system
on all government levels and is known as the regional autonomy. Nearly all the
authorities of the Central Government devolved on the area, except for five the
field; Foreign policy, Security, Defense, Justice, Finance and Religion. Since then
the budget of the Local Government from year to year had shown significant
improvements, both in terms of coverage of the types of funds allocated, as well
as the quantity of allocation. Local Government Expenditures are prioritized to
execute government affairs, which consist of the mandatory affairs and the option
affairs that are set on the basis statutory.
The Reformation brought many changes in the life of nation and the state,
one of the many reforms that led to a change is the reform of Central Government
relations with Local Governments better known as the "Regional Autonomy." The
term “Regional Autonomy” is not new, it is already mentioned within the laws of
the Constitution of 1945. The current Regional Autonomy associated with UU
No. 32 of 2004, which concerns on local governments and has been revised in UU
No. 22 of 1999 and UU No. 33 of 2004 about of Local Government and Fiscal
Balance between the Central Government and Local Government. The
2
regional accountability over funds allocated. The pattern in use is the Horizontal
Accountability pattern through the Parliament (DPR).
Through the Regional Autonomy Act, the authority of regional autonomy
has been set up and is administrating the interests of the local communities
according to their own initiatives based on the aspirations of the community.
Regional Autonomy demanded local governments to be able to providing
excellent service as well as good news to the community, one of the forms the
service is to provide information that is transparent and accountable. The concept
of Regional Autonomy requires.
1) Community empowerment
2) Democratization in the sense of giving responsibility to all communities
3) Opportunities To accelerate the equally society welfare
4) The improvement quality of bureaucracy service.
5) Improved quality of supervision by the legislature.
Public sector reforms that accompanied the demands of democratization
become a global phenomenon, including in Indonesia. The demands of
democratization led to transparency and accountability aspect. Both aspects are
important parts in Governance, especially in the field of financial management of
the State or regions. The economy observers, political observers, investors and the
community members begin to pay attention to any policies in financial
management.
This current era of fiscal decentralization, expected an increase in service
3
public sector can increase the attractiveness for investors to invest in the area.
Therefore, the shift in the composition of expenditure is the logical effort
conducted local government in order to improve the level of public trust can be
done by increasing capital investment in fixed assets, namely equipment,
buildings, infrastructure and other fixed assets. With the increase in capital
expenditure is expected to increase the public service as a result of capital
expenditure is increasing fixed asset areas is a prerequisite in providing public
services by local government.
Overcome the problem of fiscal imbalance and the need for large areas of
funding, the government give equalization fund and one of the most component
these funds provide the greatest contribution is the General Allocation Fund
(DAU). Fund balance is the funding coming from the state budget consists of
revenue-sharing (DBH), the General Allocation Fund (DAU), the Special
Allocation Fund (DAK). Fund balance in addition intended to assist local
authorities in the fund, also aims to reduce the gap of local government funding.
Within a few years running, the proportion of the general allocation of funds to
regions still the highest compared with other regions including the receipt of other
areas including the Original Local Government Revenue (PAD). This shows the
high dependence of local governments on central government funding supply.
There is one news that includes about General Allocation Fund (DAU) and
Special Allocation Funds (DAK). Aman (2014) explained the 2013 budget, tax
revenue-sharing target of Rp363 billion, Rp386 billion realized for more. Non-tax
4
DAU 678 billion realized over 100 percent, DAK allocated Rp46 billion for the
nine fields with the realization more Rp45 billion, will be used in 2014 in
accordance with the applicable technical guidelines. While for 2014, the target
funds for the overall results of Rp753 billion, but until last March has not been
realized. Then in 2014, DAK allocated Rp59 billion more for eight areas:
elementary-high school education, infrastructure roads, irrigation infrastructure,
sanitation infrastructure, infrastructure and infrastructure regency, the field of
family planning, forestry and trade fields. The central government in order to
prioritize the Muara Enim regency in revenue-sharing provision and DAK
propagated field obtained. So the Muara Enim Regency could grow more rapidly
and can ease the burden of development costs through the budget, especially in
realizing the Muara Enim SMAS. (Platmerah.co.id)
The Original Local Government Revenues (PAD) each region are
different. For regions, which have advanced in the field of industry and have
natural resources it is likely to have greater Original Local Government Revenues
(PAD) than the other regions. Because of that an inequality of the Original Local
Government Revenues might occur. On one side, there are very rich regions with
a high PAD and on the other side, there are regions that are lagging behind with a
low PAD.
Each area has the same ability not to fund the operations of each of its
region, which creates a fiscal imbalance between regions. To overcome these
imbalances, the central government transferred funds balance for each region. One
5
Fund is a fund from the central government which is taken from the state budget
that is allocated for the purpose of financial equalization among regions to finance
the expenditure needs of local governments in the implementation of
decentralization. In connection with the financial balance between central and
local government, it is a consequence of the transfer of power from central
government to local governments. Distribution of funds to the region through the
results tend to cause imbalance between the regions, the role of the General
Allocation Fund (DAU) lies in its ability to create equity based on consideration
of the potential fiscal and needs of each specified. In fact, the General Allocation
Fund (DAU) still to be excellent compared with Original Local Government
(PAD) and regional financing because the loan can not be relied upon. PAD when
it should be used to build a lot of areas in order to invest in the area, so revenue
can be used to finance regional and local spending. Independence for the region
still has not been fully implemented due to funding from the central government.
The transfer of funds realized in the form of fund balance that is the
Special Allocation Fund (DAK). Based on UU No. 33 In 2004, the Special
Allocation Fund (DAK) is a fund of the state budget allocated to certain areas
with the purpose to help fund special activities of regional affairs and in
accordance with national priorities. Utilization Special Allocation Fund (DAK)
investment activities directed at the development, procurement, improvement, and
repair of physical infrastructure with long economic life, including the provision
of physical infrastructure support, and does not include capital investments. With
6
Governemnt Expenditure (BD), because Special Allocation Fund (DAK) tend to
increase the fixed assets owned by the government to improve public services.
Previous researchers have analyzed the influence of the General
Allocation Funds (DAU), and Original Local Government Revenues (PAD) to the
Local Government Expenditures. According to Mulyadi et al (2010) the result
showed Original Local Government Revenue (PAD) and General Allocation Fund
(DAU) has a influence significantly to the Local Government Expenditure (BD) in
the Bengkulu province.
Sorongan (2013), analyzing the relationship of Original Local Government
Revenue (PAD) and General Allocation Fund (DAU) to local expenditure in
South Minahasa. Research results of Original Local Government Revenue (PAD)
and General Allocation Fund (DAU) given less contribute to Local Government
Expenditure (BD).
Adam, et al (2013) the influence Original Local Government does not
have influence on Direct expenditure Allocation in Southeast Sulawesi. It is
defined that Original Local Government Revenue (PAD) has not contributed on
Direct Expenditure in Southeast Sulawesi. And General Allocation Fund (DAU)
shows influence on direct expenditure allocation in Southeast Sulawesi.
Almost all research conducted a study that examined the influence of
General Allocation Fund (DAU) and Original Local Government Revenue (PAD)
to the Local Government Expenditure area (BD). Research Adam, et al (2013)
using an independent variable Original Local Government Revenue (PAD) and
7
Sulawesi. There are some differences in this study compared with previous
studies, in this study the author added the independent variable is the Special
Allocation Fund (DAK). This research is the development of research Adam, et
al.(2013). Author used the study period 2008-2013 in 15 districts/cities South
Sumatera, using data for the last six years of preparation of research is expected to
provide information relevant to the current condition of the Local Government
Expenditure area. Based on the explanation above, the author is interested in
conducting research on:
“The Influence Of Original Local Government Revenues, General Allocation
Funds And Special Allocation Funds To Local Government Expenditures”
B. Problem Formulation
Based on the background described above, the subject is considered to find
answers on the following questions:
1. Does the Original Local Government (PAD) influence on the Local
Government Expenditure (BD) ?
2. Does the General Allocation Fund (DAU) influence on the Local
Government Expenditure (BD) ?
3. Does the Special Allocation Fund (DAK) influence on the Local
Government Expenditure (BD)?
4. Do The Original Local Government (PAD), General Allocation Fund
(DAU), and Special Allocation Fund (DAK) simultaneously influence on
8 C. Research Objective
The purposes of this research are:
1. To analyze the influence of Original Local Government Revenues (PAD)
to the Local Government Expenditures (BD).
2. To analyze the influence of General Allocation Fund (DAU) to the Local
Government Expenditures (BD).
3. To analyze the influence of Special Allocaliton Fund (DAK) to the Local
Government Expenditures (BD).
4. To analyze the simultaneously influence of Original Local Government
Revenues (PAD), General Allocation Fund (DAU), and Special Allocation
Fund (DAK) to the Local Government Expenditures (BD).
D. Research Benefits
This research is expected to be beneficial for:
1. Benefit for Local Government
Provide advises to the Central Government and the Regions in terms of
future policy formulation.
2. Benefit for Researchers
a. Add science and insights from the information gathered, as well as add
to the experience of researchers in the field of research.
b. Increase knowledge and understanding of the influence of the Original
9
and Special Allocation Fund (DAK) towards the Local Government
Expenditures (BD).
3. Benefit for The World of Education.
a. Provide input for academics to develop science in the Government
Accounting field, in particular, on the influence of Original Local
Government Revenues (PAD), the General Allocation Funds (DAU)
and Special Allocation Fund (DAK) to Local Government
Expenditures (BD).
10
CHAPTER II LITERATURE REVIEW
A. Agency Theory
The elements contained in the Local Government Revenue and
Expenditure Budgets (APBD) are the income and the expenditures, where the
income in question is the source of acceptance for the area known by the
Original Local Government Revenues (PAD). While expenditures are equal
to the expenditures incurred by local governments in carrying out the tasks
and functions. In accordance with Act No. 32 of 2004 concerning Local
Governments, local governments have the right to set up and take care of
their own Government Affairs according to the principles of the regional
autonomy of the region, geared to accelerate the achievement of well-being
communities through improving the services, empowerment and participation
of all communities, as well as the increase the competitiveness of the area
having regard to the principles of democracy, equity, justice and the
specificities of an area in a unitary state system of the Republic of Indonesia.
In order to fulfill the rights and obligations, the Government elaborates
a plan to achieve the purpose, which is aspired to. This plan is used as a guide
11
1. Local Government Expenditures (BD)
The definition of expenditures by the UU No. 24 of 2005 is as follows:
“Expenditure is all expenditures from the account of the State / Regional equity
funds reduce smoothly in the corresponding period of the fiscal year that will not
be earned back by the government payment.”
Another definition of expenditure is as described in the Regulation of
the Minister of Home Affairs Decree.UU No. 59 of 2007 as follows:
"Expenditures are the obligation of the local government which is recognized as a
deduction from net worth."
Government UU No. 24 of 2005 states that the capital expenditure is the
expenditure budget for the acquisition of fixed assets and other assets that benefit
more than one accounting period. Both of these definitions make it clear that the
deal will reduce the equity fund expenditures of local governments. Both the
rules, which arrange the expenditures, classify expenditures by different
classifications. The difference is simply because there is anything else you want
covered by the Regulation of the Minister of Home Affairs Decree. UU No.59 of
2007. As it is defined by the Minister of Home Affairs Decree UU No. 59 in 2007
as a local financial management guideline, which includes the planning,
budgeting, administration, accounting and accountability. As the required
budgetary instrument the information control is indicated, which is considered the
information associated with the concept of performance-based budgeting.
According to UU No 58 article 26 of 2005 Expenditure matters
12
quality of life of the community in an effort to meet local obligations are realized
in the form of increased basic services, education, health, social facilities and
public facilities and develop an appropriate social security system.
The classification of expenditure by business shall include: education,
health, public works, housing, spatial planning, transport, environment, land,
population and civil, women's empowerment, family planning and family welfare,
social, labor, cooperative and small and medium enterprises, investment, culture,
youth and sports, national unity and domestic politics, public administration,
employment, community development and rural, statistics, records and
communications and informatics. The classification of expenditures by business
choices includes: agriculture, forestry, energy and mineral resources, tourism,
marine and fisheries, trade, industry, and transmigration.
Expenditures in handling government affairs a particular part or midwife
can be implemented jointly by the government and local governments established
by the statutory provisions set out in the form of programs and activities that
classified according to obligatory and matters of choice.
In general, expenditures in the budget are grouped into five groups,
namely:
a. General administration expenditure
Government expenditure is all that is not directly related to the
activity or public service. General administration expenditure group
13
1) Personnel expenditures are expenditures for the Local
Government/Personnel (salaries, honorarium, and overtime) that
is not directly related to the activities providing services to
citizens.
2) Expenditures for goods are local government expenditures on
goods and services not directly related to public services.
3) Expenditures for travel are expenditures on travel expenses and
council employees who are not directly related to the public
service.
4) Maintenance expenditures are expenditures for the maintenance
of the Local Government of goods that are not directly related to
the public service.
b. Operating Expenditures
Maintenance of public infrastructure is an all expenses associated
with the Local Government or public service activities. Expenditure
groups include:
1) Personnel expenditure (Operation and Maintenance Expenditure
Group facilities and public infrastructure) are expenditures for
the Local Government/Personal the effect directly to a specific
activity or in other words, an expenditure that is variable.
2) Goods expenditures (Group Operations and
14
government expenditure for the provision of goods and services
directly related to the public service.
3) Travel expenditures (Group Operations and
Maintenance Expenditures infrastructure public) are local
government expenditures for employee travel expenses directly
related to the public service.
4) Maintenance expenditures (Operation and Maintenance
Expenditure Group facilities and public infrastructure) are
government expenditures for the maintenance of assets from
current areas that have a direct impact on the public service.
c. Capital Expenditures
Government Capital Expenditures refer to government spending on
investment goods. This means spending on things that last for a certain
period of time. This may include investment in hospitals, schools,
equipment (furniture, IT-facilities, archive facilities) and roads. Capital
Expenditures are divided into:
1) Public expenditures, these are expenditures those benefits can be
enjoyed directly by the general public.
2) Apparatus expenditures, namely expenditures directly benefit
15
d. Transfer expenditures
Transfer Expenditures are the expenditures for the transfer of money
from the government to third parties without expecting reward or gain
refunds of the money transferred. The group consists of expenditures for:
1) Installment of loans.
2) Grants.
3) Reserve funds.
e. Unexpected Expenditures
Unexpected expenditures are the expenses incurred by local
governments to finance the activities of unexpected and extraordinary
events. According to Nurlan (2008) states that unexpected expenditures
are expenditures for activities are unusual or not expected to recur like
natural disasters and social disasters unforeseen, including the refunds of
excess revenues from previous years that have been closed.
Classification of expenditures by function for alignment and
integration of financial management consists of:
1) Public Service;
2) Order and Peace;
3) The Economy;
4) The Environment;
5) Housing and Public facilities;
16
7) Tourism and culture;
8) Education, and
9) Social protects.
2. Original Local Government Revenues (PAD)
According Suparmoko (2012: 159) is a Original Local Government
Revenue (PAD) of local government revenue sourced from the local taxes, levies
results, and the results were separated areas of wealth management, as well as
other legitimate revenue.
Definition of original local government revenues (PAD) according to UU
No. 28 of 2009 the financial resources of the excavated area of the region
concerned region consisting of the results of local taxes, levies results, the results
were separated areas of wealth management and other legitimate revenue.
In the UU No.13 of 2006 the Ministry of Home Affairs explains the
revenues will be divided according to the type of income :
a. Local Taxes
The presence of UU No. 18 of 1997 on local taxes and levies is the
legal basis for local government passed a law in one of the sources of
financing the implementation of the Government of the area. Prior to
the enactment of UU No. 18 of 1997 changes, provincial taxes
include three types of taxes, namely:
1) Motor vehicle tax
17
3) Motor vehicle fuel tax
While tax district / city consists of :
1) Hotel and restaurant tax
2) Tax street lighting
3) Tax billboard
4) Tax entertainment
5) Tax collection and management of excavated material class C
Tax utilization of ground water and surface water
Furthermore, regulations governing the new order is the post-tax UU
No. 34 of 2000 on amendments to the UU No. 18 of 1997 on
regional taxes and levies. Taxes and levies are the sources of
revenue.
b. Local Retribution
Collection of retribution paid directly by those who enjoy the
service, and are usually intended to cover all the costs or the
ministry. Retribution according to UU No. 28 of 2009 is taxation as
a payment for certain services or special permits provided and/or
administered by the local government for Personal or Entities. The
amount of retribution should be (more or less) equal to the value of
the services provided. In the new budget structure with performance
18
retribution areas under UU No. 34 of 2000 on the Amendment Of
UU No. 18 of 1997, Retribution broken down into :
Retribution is broken down into:
1) General Retribution
That is, a levy on services provided or provided by local
governments for general interest and can be enjoyed by private
persons or entities.
2) Business Retribution
i.e.: fees for services provided by the government to adhere to
commercial principles because basically provided by the private
sector.
c. Income of Local Government Corporate Management of Regional
Government Separated Wealth
As UU No. 34 of 2004, the kind of results that separated the
area of wealth management can be broken down by revenue object
that covers the return on capital investment in locally-owned
companies/enterprises. Part return on capital investment in
state-owned enterprises/state and the return on equity investment in
privately-owned company or a group of business people.
1) Regional Company
In an effort to explore the sources of revenue can be done in
19
regulations. One source of revenue is very important and needs
special attention is the company area.
2) The company is a unit of production area that is:
(a) Providing services
(b) Conducting general use
(c) Cultivate revenue
3) The regional company's goal to participate in implementing
regional development, in particular, and the development needs
of the people with industrialization and peace and tranquility of
working towards a just and prosperous society.
4) Regional company engaged in the field according to household
affairs under the Laws governing local government subjects.
5) Branches of production which are important for the region and
to lord lives of many people in the area, the capital is entirely
separated regional assets.
d. Other Legal Revenues
Other types of PAD (Revenue) are constituted under UU No.
33 of 2004. Other legal revenues are revenues gained from outside
taxes, retribution, and income, which have been described above.
Other legal revenues include:
1) The sale of regional assets that are not separated by cash or
20
2) Interest income.
3) Receipt of compensation claims area.
4) Receipt of commissions.
5) Discounts or other forms achieved as a result of sales or
procurement of goods and services by a region.
6) Revenue gains from the differences in the exchange rate against
foreign currencies.
3. General Allocation Funds (DAU)
According to the UU No.33 of 2004, the General Allocation Funds are
sourced from the State Revenues and Expenditure Budget (APBN) to be allocated
for local government in balancing the financial capacities among regions and to
fulfill local government needs in terms of decentralization.
According to Aziz (2014), General Allocation Fund (DAU) is a fund that
is derived from the receipt of State Budget (budget) allocated to the region in the
form of a block grant utilization is left entirely to the area. General Allocation
Fund (DAU) is "Block Grant" which means that its use be submitted to the area in
accordance with the priorities and needs of the region to improve services to the
community in the implementation of regional autonomy. (
http://abdoel-azys.blogspot.com)
General Allocation of Fund (DAU) for a new autonomous region
allocated after the formation of legislation legalized. Counting DAU for new
21
dividing the DAU porposional with the parent. This calculation uses the data of
population, land area, and personnel expenses, Djalil (2014: 143).
Scale of national general allocation based on the mandate of UU No. 33 of
2004 set at least 26% of income in the country (PDN). Income in the country
(PDN) is the net revenue derived from the tax and non-tax revenues after
deducting shared out to the area (DBH). Proportion for provincial DAU is set at
10% and for the district / city is set 90% of the amount DAU nationally.
In UU No.32 of 2004 mentions that for the implementation of the local
government authority, the central government will transfer the Balanced Budget
consisting of the General Allocation Funds (DAU), Special Allocation Funds
(DAK), and Tax Share (DBH) consisting of taxes and income from natural
resources. Besides the Balanced Budget (DAU, DAK.etc), Local Governments
have their own sources of funding in the form of Original Local Government
Revenues (PAD) and Local Government Financing.
According to the UU No.33 of 2004 about Central Balanced Budget and
local government stated that DAU in a Region (Provincial, District and City) is
determined by using a fiscal gap approach, which is indicated by local needs and
the potential of a region (Natural and Human Resources). The General Allocation
Funds (DAU) are used to cover the fiscal gap. Fiscal gap happened when the
Local Government Expenditures exceed the Original Local Government Revenues
22
4. Special Allocation Fund (DAK)
According to Djalil (2014: 152) Spesial Allocation Fund (DAK) is
intended to assist specific activities in certain areas which is a regional affairs and
in accordance with national priorities, specifically to fund infrastructure and basic
public services that have not reached a certain standard or to accelerate
development areas.
Based on UU No. 33 of 2004, the Special Allocation Fund is a fund of the
state budget allocated to certain areas with the purpose to help fund special
activities of regional affairs and in accordance with national priorities. In
www.depkeu.djpk.go.id website DAK policy aims:
1) Priority areas to assist with the financial capacity below the national
average, in order to fund activities rovision of physical infrastructure
as basic public services which have a regional affairs.
2) Supporting the accelerated development of infrastructure in coastal
areas and small islands, border areas with other countries, backward /
remote, areas prone to flooding / landslides, as well as including the
category of food security and tourism area.
3) Encouraging productivity improvements and expansion of employment
opportunities, especially in rural economic diversification, through
specific activities in agriculture, marine and fisheries, as well as
23
4) Improving access of the poor to basic services and basic infrastructure
through specific activities in the field of education, health, and
infrastructure.
5) Maintain and improve the quality of life, and prevent environmental
damage, and reduce disaster risk through specific activities in the field
of environment, accelerate the provision and increase the coverage and
reliability of basic infrastructure services in a single integrated system
through specific activities in the field of infrastructure .
6) Support the provision of infrastructure in the affected area expansion
districts, cities, and provinces through specific activities in the field of
governance infrastructure.
7) Improve the integration and synchronization of activities funded from
DAK with activities funded from the budget of the Ministry / Agency
and activities funded from the budget.
8) Shifting gradual deconcentration and assistance funds are used to fund
activities that have become regional affairs to DAK. Funds were
diverted from the budget of Ministry of Public Works, the Ministry of
National Education and the Ministry of Health.
Utilization DAK investment activities directed at the development,
procurement, improvement, and repair of physical infrastructure with long
24
allocation is expected to affect the allocation of capital expenditures, as DAK tend
to increase the fixed assets owned by the government to improve public services.
B. Previous Research
1. The Influence of Original Local Government Revenue (PAD) to the Local Government Expenditure
The influence Study on the influence of Original Local
Government Revenue (PAD) in Local Government Expenditure has been
done. Rivai (2013) showed the Original Local Government Revenue
(PAD) influence an increasing number of Local Government Expenditure
(BD) in Gorontalo province. Mulyadi et al (2010) the result showed
Original Local Government Revenue influence significant to Local
Government Expenditure (BD) in Bengkulu province.
Djalil (2014: 286) argues with this requires the Original Local
Government Revenue (PAD) to optimize the resources area in order to
increase revenue, especially revenue and local tax levies. This indicates a
strong indication, that if the PAD an area increases, the region's ability to
perform Local Government Expenditure (BD) will also experience an
25
2. The Influence of General Allocation Fund (DAU) to the Local Government Expenditure
According to Adam,et al (2013) the General Allocation Fund
(DAU) shows influence on direct expenditure allocation in Southeast
Sulawesi. And Mulyadi et al (2010) the result showed General Allocation
Fund (DAU) influence significant to the Local Government Expenditure
in Bengkulu province. Rinzani et al (2011) the result showed General
Allocation Fund influence to the Local Government Expenditure in South
Kalimantan.
Djalil (2014: 145) suggests the lower the life expectancy index,
education index, and a decent standard of living index, the declining DAU
obtained an area. Given the current fiscal needs to perform a public service
in local government getting bigger, then the local government should
optimize local revenue sources as embodiments of fiscal independence.
Because if the General Allocation Fund (DAU) has decreased, it can cause
a decrease in Local Government Expenditure (BD). This indicates that the
local government expenditure behavior primarily of Local Government
Expenditure (BD) influenced by the DAU.
3. The Influence of Special Allocation Fund (DAK) to the Local Government Expenditure
Research conducted by Rivai (2013) showed that the Special
26
Governemnt Expenditure (BD) in Gorontalo province. And according to
Rizani et al (2013), the result showed Special Allocation Fund
significantly influence to the Local Government Expenditure on
districts/cities in South Kalimantan. And according to Siregar (2013) the
result showed Special Allocation Fund influence significantly on the Local
Government Expenditure (BD) in Jambi Province.
Fund balance is the embodiment of a financial relationship between
central and local government. One of the fund balance is the Special
Allocation Fund, DAK is sourced from the state budget funds allocated to
local governments to finance specific activities is a matter of local and
national priorities. DAK goal to reduce the burden of the cost of specific
activities that must be borne by the local government. Utilization DAK
investment activities directed to the development, procurement,
improvement, improvement of physical infrastructure of public services
with long economic lives. With the use of DAK should be directed to these
activities are expected to improve public service realized in Local
Government Expenditure (BD). This indicates that the local government
expenditure behavior primarily of Local Government Expenditure (BD)
27
Table 2.1
Previous Research Table
No. Author
(Year) Thesis Title Variables Conclusions
28
No. Author (Year)
Thesis Title Variables Conclusions
29
C. Theoritical Framework
The Original Local Government Revenues (PAD) is local revenues
consisting of the local taxes, Retribution, earnings from Regional Owned
Enterprises (BUMD) and other legitimate incomes. In this research try to analyze
the effect of The Original Local Government Revenues (PAD) to local
government expenditure (BD) in South Sumatera province, whether the same to
No. Author (Year)
Thesis Title Variables Conclusions
30
the results of previous studies which can conclude that the larger PAD increases
the local government expenditure activities.
The General Allocation Funds (DAU) is the funding coming from the state
budget (APBN) allocated for the purpose of inter-regional fiscal capacity
equalization to finance the Expenditures in the context of decentralization. In this
research try to analyze the influence of The General Allocation Funds (DAU) to
local government expenditure (BD) in South Sumatera province whether the same
to previous research which stated that DAU implicates the magnitude of local
government expenditures.
Specific Allocation Fund (DAK) is intended to help finance specific
activities in certain areas which is a regional affairs and in accordance with
national priorities, specifically to fund basic services, facilities and infrastructures
of society who have not reached a certain standard to accelerate regional
development. In this research try to analyze the influence of the Specific
Allocation Fund (DAK) to local government expenditure (BD) in South Sumatera
province whether the same to previous research which stated that DAK implicates
the magnitude of local government expenditures.
In this research also combine three independent variable The Original
Local Government Revenues (PAD), The General Allocation Funds (DAU) ) and
The Specific Allocation Fund (DAK) analyze simultaneously effect to the Local
Government Expenditure (BD) whether the effect the both independent variable to
local government expenditure same at the other districts/cities at the previous
31
Figure 2.1
Theoretical Framework
D. Research Hypothesis
Based on the theoretical framework above, can be formulated these alternative hypotheses.
Ha1 : Original Local Government Revenues (PAD) significantly influence to the Local Government Expenditure (BD).
Ha2 : General Allocation Funds (DAU) significantly influence to the Local Government Expenditures (BD).
Original Local
Government Revenues (PAD)
General Allocation Fund (DAU)
Special Allocation Fund (DAK)
32
Ha3 : Specific Allocation Funds (DAK) significantly influence to the Local Government Expenditures (BD).
33 CHAPTER III
RESEARCH METHODOLOGY
A. Scope of Research
Type of this research is association causality aimed to analyze the
relationship between variables to another variable (Sekaran, 2003: 30). In this
research, there are independent variables/variables that influence and
dependent variable/variable influenced. This research is conducted to
determine and prove the influence Original Local Government Revenue
(PAD), General Allocation Fund (DAU), and the Special Allocation Fund
(DAK) as independent variables to Local Government Expenditure (BD) as
the dependent variable.
B. Population and Sample
The population is a collection of all possible people, objects, or the
size of the interest of the case to the attention (Sekaran, 2003:31). The
population used in this research is the government of districts/cities in the
province of South Sumatera, amounting to 15 districts/cities in the year 2008
to 2013 for reasons of data availability.
This research is using purposive sampling method, that is aimed by
the researcher are likely to obtain information from specific target groups, the
sampling here is confined to specific types of people/sample which can
34
have it, or conform to some criteria set by the researcher (Indriantoro and
Supomo, 2002). The criterias are :
1. District/City in Sumatera Selatan
2. Publish financial statement period of 2008-2013
3. The value of Special Allocation Fund cannot be 0
4. Having complete data as required in research
Among the number of districts/cities submitting the realization, APBD
Report between 2008 and 2013 to the mentioned site are as many as 15
districts/cities in the South Sumatera Province. The 90 research data amounts
to, which is derived by the formula:
N= amount of districts / cities X research period
N= 15 X 6 years
N= 90
C. Data Collection Method
Data collected in this study is the quantitative data measured in a
numerical scale. Secondary data is data that has been processed and
presented again. According Sugiyono (2009:193), "secondary source is a
source that is not directly provides data to data collectors, for example,
through the document and the others”. This study uses secondary data that
the financial statements the district/city of South Sumatra downloaded at
35 D. Data Analyze Method
The dependent variable in this study refers to the Local Government
Expenditures, while the independent variables refer to the PAD, DAU and DAK.
The analytical tools used are the multiple regression (multiple regression) in order
to see the influence on all these variables simultaneously. Tests carried out by
using the computer application program SPSS 21.0 for Windows.
1. Descriptive Statistics
Descriptive statistics give an overview or description of a data views of
the value of the average (mean), minimum, maximum and standard deviation
(Ghozali, 2013:19). An overview of the data produces a clear information so
that the data is easy to understand. In this research, by looking at an overview
of existing data, it will be obtained clear information regarding the influence
of Original Local Government Revenues, General Allocation Fund and
Special Allocation Fund to the Local Government Expenditure .
2. Classical Assumptions
a. Normality Test
Normality test is intended to determine whether the used data
is normally distributed or not. Normality test needs to be done to
determine the statistical tools, so that the conclusions drawn can be
accounted for. There are two ways to detect whether or not residual
normal distribution, i.e. the graph analysis and statistical tests
36
1) Graph Analysis
One of the easiest ways to see the normality of the
residuals is to see a histogram graph comparing the
observational data with the distribution which closes to normal
distribution. More reliable method is by looking the normal
probability plots comparing to the cumulative distribution of a
normal distribution. Normal distribution will form a straight
diagonal line and plot the data will be compared with the
residual diagonal lines. If the residual data distribution is
normal, then the line that describes the real data would follow
the diagonal line (Ghozali, 2013: 163).
2) Statistical Analysis
Simple statistical test can be done by looking at the value
of the kurtosis and Z-values of skewness. Another statistical test
that can be used to test the normality of residuals is
non-parametric statistical test of Kolmogorov-Smirnov (KS), if the
significance level > 0.05, then the data is normally distributed
and can be performed multiple regression models (Ghozali,
2013: 164). Guidelines for decision-making about the data close
to or a normal distribution by Kolmogorov Smirnov can be seen
from:
(a) Sig. or significantly or probability < 0.05, then the data
37
(b) Sig. or significantly or probability > 0.05, then the data
distribution is normal.
b. Multicollinearity Test
Multicollinearity test aims to test whether the regression
model found a correlation between the independent variables
(Ghozali, 2013:105). A good regression model should not happen
correlation between the independent variables. To detect the
presence or absence of multicollinearity in the regression model can
be seen from the value of tolerance and the Variance Inflation Factor
(VIF). Multicollinearity views of the tolerance value <0.10 or VIF>
10. Both of these measurements indicate each independent variable
which is explained by the other independent variables.
c. Autocorrelation Test
Autocorrelation test aims to test something, in a linear
regression model. There is a correlation between the error of a bug in
the period t to bug errors t-1 period or previous period (Ghozali
2013:110). Diagnose the autocorrelation done through testing to test
the value of Durbin Watson (DW test) by (Ghozali 2013:111). Basis
for decision-making as follows:
1) If 0 < DW< DL there is any positive autocorrelation.
38
3) If 4-DL < Dw < 4 there is any negative autocorrelation.
4) If 0 < Dw < DL or Du < Dw < 4-Du there is no autocorrelation.
d. Heteroscedasticity Test
According to Ghozali (2013 : 139), heteroscedasticity means
there is a variant that is not the same for different independent
variables. It can be detected by observing how the points on the
scatterplot between the estimated values of Y with residual value
(the difference between the actual dependent variable predictive
values) versus the value of the prediction spread or not to form a
pattern. If the graph has a standardized residual axis of the X and Y
axis that has been predicted not to form a clear pattern (wavy,
widened, then narrowed), as well as scattered both above and below
the 0 on the Y axis Heteroscedasticity it did not happen.
Some ways to detect the presence or absence of
heteroscedasticity:
1) If there is a specific pattern, such that there are points that form
a regular pattern (wavy, widened and then narrowed), it has
been indicated heteroscedasticity.
2) If there is no clear pattern, and the points spread above and
below the 0 on the Y axis, then it does not happen
39 3. The Result of Multiple Regression Test
a. Multiple Regression
To test the hypothesis (Ha), the method of analysis used is
multiple regression, because it involves three independent variables
and one dependent variable (Ghozali, 2013 : 96). Regression equation
model to test the hypothesis with the following formulation:
BD = α + β1 PAD + β2DAU + β3 DAK × Ԑ
b. Test Coefficient of Determination ( R2)
The coefficient of determination (R2) was essentially
measure how far the model's ability to explain variation in the
dependent variable. Determination coefficient is between zero and
one. Small value of R2 is the ability of independent variables in explaining the dependent variable is very limited. Value close to
one means that the independent variable gives almost all the
information needed to predict the variation in the dependent
variable (Ghozali, 2013: 97). Coefficient determination is a
statistical measurement of how well the regression line
approximates the real data point. By knowing the value of R2, It can determine the magnitude contribution of independent variables
40
explained by the regression model. In this case, the regression
model fits the data poorly. On the other hand, if R2 is near to 1, most of the variation in the dependent variable can be explained by
the regression model. In other words, the regression model fits the
data well (Sekaran, 2010).
The closer adjusted R2 score to 1, the better independent variables explaining dependent variable The hypothesis in this
study is influenced by the value of the corresponding variable
coefficient significance after testing. Conclusion the hypothesis
made by t-test.
4. Hypothesis Testing
a. Simultaneous Significance Testing ( F- Test)
Essentially, F- test has purpose to know whether among
independent variables simultaneously have significant influence
toward dependent variable (Ghozali, 2013: 98). Independent variables
in this research are Original Local Government Revenue (PAD),
General Allocation Fund (DAU) and Special Allocation Fund (DAK)
whereas dependent variable is Local Government Expenditure (BD).
So, F- test has a function to know the influence Original Local
Government Revenue (PAD), General Allocation Fund (DAU) and
41
Government Expenditure (BD). α used for this research is 0.05 ( 5%)
with assumption:
1). α > 0,05 Ho is accepted
2). α < 0,05 Ho is rejected
b. Partial Significance Test ( t- Test)
Partial Significance Test or t- test basically has purpose to
know how far and how much the influence independent variables
toward dependent variables partially (Ghozali, 2013:98). In this
research, t- test is done to know the influence of Original Local
Government Revenue (PAD) General Allocation Fund (DAU), and
Special Allocation Fund (DAK) as independent variables towards
Local Government Expenditure (BD) as dependent variable.
Assumption used for this test are if the significance value of t more than α (significance value > α), then hypothesis is rejected but
if on contrary the significance value of t less than α (significance value < α), so hypothesis is accepted. Level of significance (α) use in
this research is 0.05 (5%).
E. Definition Of Operational Variable
1. Local Government Expenditures (BD)
Local Government Expenditures are government expenditures
42
assessment of the reasonability of the costs of programs or activities,
expenditures are summarized into expenditure groups, which consist of
indirect expenditures and direct spending (Halim, 2009). Expenditures in
this study can be ascertained from Local Government Expenditures in the
consolidated budget realization of district/city governments in South
Sumatera province from 2008 to 2013.
The allocation of expenditures consists of indirect expenditures
and direct expenditures. Indirect expenditures are expenditures that do
not have a direct effect to the implementation of government programs
and activities and are composed of personnel expenditures, interest
expenditures, subsidies, and grants, expenditures for social assistance,
financial assistance expenditures and unexpected expenditures (Puspita
Sari, 2010). The formula for calculating the allocation of indirect
expenditures (ABTL) is the following:
ABTL = office expenditures + interest expenditures + subsidy
expenditures + grant expenditures + social assistance + financial
assistance expenditures + unexpected expenditures
Direct expenditures are expenditures that have a direct effect to
programs and activities that include government expenditures,
expenditures on goods and services and capital expenditures (Puspita
sari, 2010). The formula for calculating the allocation of direct
43
ABL = office expenditures + goods and services expenditures + capital
expenditures.
BD = ABTL + ABL
LNBD = The amount of LNBD
2. Original Local Government Revenues (PAD)
According to Suparmoko (2012: 159) is a Original Local
Government Revenue (PAD) of local government revenue sourced from
the local taxes, levies results, and the results were separated areas of
wealth management, as well as other legitimate revenue. PAD in this study
can be ascertained from Local Government Expenditures in the realization
of the consolidated government budget of 15 districts/cities in South
Sumatera from 2008 to 2013.
The total PAD is realization contained in the budget realization
report 2008 to 2013. Total Original Local Government Revenue includes
local taxes, levies, local owned company results and the results of
management.
44 3. General Allocation Funds ( DAU)
According to Dhikrullah (2014), General Allocation Fund (DAU)
is a fund that is derived from the receipt of State Budget (budget) allocated
to the region in the form of a block grant utilization is left entirely to the
area. General Allocation Fund (DAU) is "Block Grant" which means that
its use be submitted to the area in accordance with the priorities and needs
of the region to improve services to the community in the implementation
of regional autonomy.
DAU is obtained by looking at the General Allocation Funds
(DAU) account in the realized budget reports 2008 to 2013 of the 15
districts/cities in the South Sumatera province.
LNDAU = The amount of LNDAU
4. Specific Allocation Fund (DAK)
Special Allocation Fund is a fund of the state budget allocated to
certain areas with the purpose to help fund special activities of regional
affairs and in accordance with national priorities. DAK is obtained by
looking at the Special Allocation Fund (DAK) account in the realized
budget reports 2008 to 2013 of the 15 districts/cities in the South
Sumatera province.
