Relevant bibliographies by topics / Flypaper effect / Journal articles
To see the other types of publications on this topic, follow the link: Flypaper effect.

Journal articles on the topic 'Flypaper effect'

Author: Grafiati
Published: 4 June 2021
Last updated: 9 March 2023

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Flypaper effect.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Sepúlveda, Cristian F. "Taxpayers' Behavior and the Flypaper Effect." Revista Hacienda Pública Española 222, no. 3 (September 2017): 91–108. http://dx.doi.org/10.7866/hpe-rpe.17.3.4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Hines, James R., and Richard H. Thaler. "Anomalies: The Flypaper Effect." Journal of Economic Perspectives 9, no. 4 (November 1, 1995): 217–26. http://dx.doi.org/10.1257/jep.9.4.217.

Full text
Abstract:
What happens to a state's spending when it receives an unconditional grant from the federal government? The standard theoretical analysis predicts that the increase in spending will be the same as that generated by an equivalent increase in local incomes--or roughly 5-10 percent for most states. In contrast, numerous empirical analyses have found that spending increases by much more, with some estimates near 100 percent. This result is known as the ’flypaper effect,’ since the money appears to ‘stick where it hits.’ The authors review this evidence as well as other studies that find similar behavior in firms.
APA, Harvard, Vancouver, ISO, and other styles
3

Wyckoff, Paul Gary. "The elusive flypaper effect." Journal of Urban Economics 30, no. 3 (November 1991): 310–28. http://dx.doi.org/10.1016/0094-1190(91)90052-9.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Armawaddin, Muhamad, Wali Aya Rumbia, and Muhammad Nur Afiat. "Analisis Flypaper Effect Belanja Daerah Kabupaten/Kota di Sulawesi." Jurnal Ekonomi dan Pembangunan Indonesia 18, no. 1 (July 1, 2017): 77–91. http://dx.doi.org/10.21002/jepi.v18i1.773.

Full text
Abstract:
Flypaper Effect Analysis of District and City Regionally Spending in SulawesiThis study aims to determine the phenomenon of flypaper effect of regionally spending in Sulawesi. Types of data use secondary data about regionally original income, general allocation fund, special allocation fund, tax-sharing fund, and regionally spending in 2016–2017. Data analysis using panel data regression analysis. Result of research, found flypaper effect of regional spending from special allocation fund, whereas from general allocation fund and tax-sharing fund is not found. This study also proves that regionally spending, general allocation fund, special allocation fund, and tax-sharing fund have a significant influence on regionally spending in Sulawesi.Keywords: Regionally Spending; Flypaper Effect; Panel Data ModelsAbstrakPenelitian ini bertujuan mengetahui fenomena flypaper effect belanja daerah di Sulawesi. Jenis data menggunakan data sekunder tentang pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dana bagi hasil pajak, dan belanja daerah tahun 2016–2017. Analisis data menggunakan analisis regresi data panel. Hasil penelitian menemukan adanya flypaper effect pada belanja daerah dari dana alokasi khusus, sedangkan dari dana alokasi umum dan dana bagi hasil pajak tidak ditemukan. Penelitian ini juga membuktikan pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dan dana bagi hasil pajak berpengaruh signifikan terhadap belanja daerah seluruh kabupaten/kota di Sulawesi.
APA, Harvard, Vancouver, ISO, and other styles
5

Marshall, Emily C., James W. Saunoris, and T. Daniel Woodbury. "The flypaper sticks even when aid travels overseas." Public Finance Review 49, no. 5 (September 2021): 717–53. http://dx.doi.org/10.1177/10911421211051966.

Full text
Abstract:
This paper extends the current literature by considering the existence of the flypaper effect internationally, with donor countries supplying foreign aid to recipient countries. The flypaper effect refers to the empirical anomaly associated with intergovernmental grants stimulating government expenditures more than can be explained by a pure income effect. The results reveal evidence of flypaper behavior such that for recipient countries one dollar of foreign aid raises public spending by $0.21-$0.42, whereas an equal increase in domestic income raises government expenditures by only $0.09-$0.16. Furthermore, we exploit variation in political institutions across countries and find that the flypaper effect is most pronounced in less democratic countries and find no flypaper effect in more democratic countries. This suggests that government officials are more likely to behave as expected by the median voter model when they are held accountable. Furthermore, countries with proportional, rather than majority/plurality, voting mechanisms do not display flypaper behavior.
APA, Harvard, Vancouver, ISO, and other styles
6

Wati, Lela Nurlaela, Heri Ispriyahadi, and Dhika Habibi Zakaria. "THE FLYPAPER EFFECT PHENOMENON OF INTERGOVERNMENTAL TRANSFERS DURING THE COVID-19: EVIDENCE FROM INDONESIA." Zbornik radova Ekonomskog fakulteta u Rijeci: časopis za ekonomsku teoriju i praksu/Proceedings of Rijeka Faculty of Economics: Journal of Economics and Business 40, no. 2 (December 30, 2022): 353–73. http://dx.doi.org/10.18045/zbefri.2022.2.353.

Full text
Abstract:
This study aims to confirm the flypaper effect phenomenon and the impact of the Covid-19 pandemic on local own-source revenue (LOR), general allocation fund (GAF), and local government financing on local government expenditure in Indonesia. The research used a quantitative method, while the sample was data on regional government budget (RGB) realization in 335 local governments in 2019 – 2020. The data were analyzed using Moderating Regression Analysis. The study found that there was a flypaper effect phenomenon that encouraged the local governments to use GAF, instead of LOR for their local expenditure. The GAF and local government expenditures were higher during the Covid-19 period. To overcome the flypaper effect phenomenon, the central government is advised to improve the GAF policy by setting priorities for its use. Local governments must encourage micro, small, and medium enterprises to help support LOR. This study proves there exists the phenomenon of the flypaper effect in developing countries that implement the presidential system (republic) and provide substantial empirical evidence on government spending policies during crisis and non-crisis (Covid-19).
APA, Harvard, Vancouver, ISO, and other styles
7

Yacoub, Yarlina, and Nindya Lestari. "Flypaper Effect in Indonesia: The Case of Kalimantan." GATR Journal of Finance and Banking Review Vol. 4 (4) Oct-Dec 2019 4, no. 4 (December 31, 2019): 116–21. http://dx.doi.org/10.35609/jfbr.2019.4.4(1).

Full text
Abstract:
Objective – Changes in financial authority as a result of decentralization are expected to make provinces in Indonesia become more flexible in approving their finances. However, it goes beyond central government transfers which make local governments more consumptive, which impacts on the phenomenon of the effect of flypaper. This study aims to identify the influence of the government’s fiscal on regional expenditure and identify the effect of flypaper on the regional expenditure in Kalimantan. Methodology/Technique – The research uses panel data from 56 regencies and cities on Kalimantan Island. Pooled least square method is used. Findings – The results show that intergovernmental fiscal revenue has a significant relationship with expenditure. Further, the flypaper effect occurs in regional expenditure which means that districts and cities in Kalimantan are still dependent on the central government to finance regional expenditures. They are not able to maximize their respective regional income. Novelty – These results indicate that the existence of local revenue derived from taxes has not been able to be optimally absorbed. Thus, dependence on intergovernmental transfers is very high. In addition, the flypaper effect also indicated that the intervention of the central government came into regional development planning programs. Type of Paper: Empirical Keywords: Flypaper Effect; Intergovernmental Transfer; Fiscal; Grants. Reference to this paper should be made as follows: Yacoub, Y; Lestari, N. 2019. Flypaper Effect in Indonesia: The Case of Kalimantan, J. Fin. Bank. Review, 4 (4): 116 – 121 https://doi.org/10.35609/jfbr.2019.4.4(1) JEL Classification: B22, D02, H02, H21, H3.
APA, Harvard, Vancouver, ISO, and other styles
8

Timushev, E. N. "Revenues, grants, and fiscal incentives-evaluation and the causes of decentralization effectsin the budgetary system of Russia." Voprosy Ekonomiki, no. 1 (January 28, 2018): 71–90. http://dx.doi.org/10.32609/0042-8736-2018-1-71-90.

Full text
Abstract:
The concept of the flypaper effect is used in analyzing fiscal incentives of the budgets of subjects of the Russian Federation receiving non-earmarked federal grants. The calculations for 2005-2015 revealed an absence of the flypaper effect in general. A federal grant produces downward pressure even on aggregate spending of a recipient budget, reflecting negative fiscal stimulus and loss of well-being, and demonstrating the negative effect of intergovern_mental relations in the current arrangement of the budgetary system of Russia. Depending on the evaluation parameters, the flypaper effect was identified in the budgets of the subjects of the South and North-Caucasian federal districts and was absent in North-West, Ural and Far East districts. Vertical imbalance and the use of discretionary balancing grants are ruled out as factors of the flypaper effect. At the same time, the effect of inelasticity of budget expenditures and indirect taxation are confirmed to generate the flypaper effect.
APA, Harvard, Vancouver, ISO, and other styles
9

Iskandar, Irham. "FLYPAPER EFFECT PADA UNCONDITIONAL GRANT." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 13, no. 1 (June 1, 2012): 113. http://dx.doi.org/10.23917/jep.v13i1.186.

Full text
Abstract:
This research is intended to know the influence of unconditional grants, local revenue, and GRDP to local expenditure and to detect the possibility of flypaper effect occurrences at local expenditure in West Java province. Population in this research is West Java Province and the sample consisted of 13 regency and 6 municipality. Estimates conducted by the panel regression using eviews program. The results of this research, the first show that unconditional grants significant and have positive relationships to local expenditure, local revenue has a significant and a positive relationship to local expenditure, GRDP has a significant and a negative relationship to the local expenditure. Second, the value of the coefficient of local revenue is greater than unconditional grants and both are significant. It indicates no occurrence of flypaper effect in West Java Province.
APA, Harvard, Vancouver, ISO, and other styles
10

Lee, You Jeong. "The Flypaper Effect in China." Journal of Modern China Studies 17, no. 2 (February 25, 2016): 253–92. http://dx.doi.org/10.35820/jmcs.17.2.8.

Full text
APA, Harvard, Vancouver, ISO, and other styles
11

Karnik, Ajit, and Mala Lalvani. "FLYPAPER EFFECT INCORPORATING SPATIAL INTERDEPENDENCE." Review of Urban & Regional Development Studies 20, no. 2 (July 2008): 86–102. http://dx.doi.org/10.1111/j.1467-940x.2008.00143.x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
12

Tuaputimain, Yohanis. "Flypaper Effect Pada Dana Alokasi Umum Dan Pendapatan Asli Daerah Terhadap Belanja Daerah." Gorontalo Accounting Journal 2, no. 2 (October 19, 2019): 65. http://dx.doi.org/10.32662/gaj.v2i2.615.

Full text
Abstract:
This study aimed to find out the flypaper effect on regencies/municipalities government in Maluku province. One of transfer fund is general allocation fund which can be freely used by regional government to operational expenditure and capital expenditure. Technique of data collection was conducted by using documentation and in depth interview with echelon III and IV of revenue, finance and asset department Maluku Province. The data was analyzed by using qualitative Method through interpretive approach. The results of the study revealed that the realization of the regional government budget, regional revenue in the regional government on average is smaller than the general allocation fund to regional expenditure, so that it happens a flypaper effect on regional finance. The solution from the regional government is to reduce the gap in the occurrence of flypaper effects by conducting supervision and management to increase regional income from regional taxes, regional levies, and revenue from natural resources and other legitimate revenues. Penelitian ini bertujuan untuk mengetahui terjadi dan tidaknya Flypaper Effect pada pemerintah daerah Kabupaten/Kota di Provinsi Maluku. Salah satu dana transfer adalah dana alokasi umum yang dapat secara bebas digunakan oleh pemerintah daerah baik untuk belanja operasional maupun belanja modal. Metode pengumpulan data dilakukan dengan dokumentasi dan wawancara mendalam dengan pimpinan dan Pejabat Eselon III dan IV Badan Pendapatan, Pengelolaan Keuangan, dan Aset Derah Provinsi Maluku. Hasil pengumpulan data dianalisis dengan metode kualitatif menggunakan pendekatan interpretif. Hasil penelitian menunjukkan bahwa realisasi anggaran dan pendapatan belanja daerah, pendapatan asli daerah di pemerintah daerah secara rata-rata lebih kecil dari dana alokasi umum terhadap belanja daerah, sehingga terjadinya flypaper effect pada keuangan daerah. Adapun solusi dari pemerintah daerah untuk mengurangi kesenjangan terjadinya flypaper effect dengan melakukan pengawasan dan pengelolaan untuk meningkatkan pendapatan daerah baik dari pajak daerah, retribusi daerah, dan pendapatan sumber kekayaan alam serta pendapatan lain yang sah.
APA, Harvard, Vancouver, ISO, and other styles
13

DeGrave, Anita, Raja Vanaldo Boang Manalu, and Rein J. Wekan. "Pengaruh Pendapatan Asli Daerah dan Flypaper Effect Terhadap Perilaku Oportunistik Penyusun Anggaran." Akuntabilitas 14, no. 1 (June 26, 2021): 13–26. http://dx.doi.org/10.15408/akt.v14i1.17891.

Full text
Abstract:
This study aims to test and analyze the effect of local revenue and flypaper effect on the opportunistic behavior of budget makers. The data used in this research is panel data from eleven districts/cities in Maluku province from 2014 to 2020. The analysis method used is panel data regression analysis. The results showed that: (1) Local Own Revenue has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the District/City Original Revenue, the higher the Opportunistic Behavior of Budget Compilers; (2) The Flypaper Effect has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the occurrence of flypaper effect in regencies/cities in Maluku, the higher the opportunistic behavior of budget makers; and (3) Simultaneously the Regional Original Income and the Flypaper Effect influence the Opportunistic Behavior of Regency/City Budget Formers in Maluku.
APA, Harvard, Vancouver, ISO, and other styles
14

YASIR, MUHAMMAD, and MUHAMMAD SALEH. "PENGARUH PAD, DBH, DAU, DAK TERHADAP BD DAN FLYPAPER EFFECT KABUPATEN/KOTA KALSEL." JIEP: Jurnal Ilmu Ekonomi dan Pembangunan 2, no. 2 (September 25, 2019): 378. http://dx.doi.org/10.20527/jiep.v2i2.1181.

Full text
Abstract:
The aim of research are (1) to know effect partially and simultaneously original local revenues (PAD), revenue sharing funds (DBH), general allocation funds (DAU), special allocation funds (DAK) to regional expenditures (BD) regency/city in South Kalimantan Province, (2) to know occurence flypaper effect phenomenon regency/city in South Kalimantan Province.The object of research are 13 auotonomous region in South Kalimantan Province (11 regencies and 2 cities). The data of research from DJPK Kemenkeu RI and Bakeuda of South Kalimantan Province. Technical analysis used panel data regression and detection flypaper effect with compare coefficient of PAD to DBH, DAU, DAK.The result of research showed by partially and simultaneusly PAD, DBH, DAU, DAK have significant effect to BD regency/city in South Kalimantan Province on 2004-2017 and no occurance flypaper effect because coefficient regression of PAD is greater than coefficent regression of DBH, DAU, DAK. Keyword : Original Local Revenues, Revenue Sharing Funds, General Allocation Funds, Special Alocation Funds, Regional Expendutures, Flypaper Effect
APA, Harvard, Vancouver, ISO, and other styles
15

Mutiary, Lili. "FLYPAPER EFFECT: AN EMPIRICAL STUDY OF INDONESIA CASE (2004 – 2010)." INFO ARTHA 1, no. 1 (July 24, 2017): 47–59. http://dx.doi.org/10.31092/jia.v1i1.19.

Full text
Abstract:
Flypaper effect is a well-known phenomenon in public finance with regard to intergovernmental transfer. It exists when an increase in grants is more stimulative than a similar increase in income towards the local government (recipient’s) expenditure. Numerous studies had occurred to both identify the existence of flypaper effect as well as to determine the cause. Most researchers worldwide disagree about the existence and even more disagree upon different results regarding the existence and the cause of different results. Two studies had been done in Indonesia within municipalities and they resulted in differing conclusions of the existence. This study is meant to identify flypaper effect within provincial level using what is hoped to be the proper way to investigate the existence.
APA, Harvard, Vancouver, ISO, and other styles
16

Istiqomah, Maliyatul, and Ellyana Amran. "ANALISIS FLYPAPER EFFECT TERHADAP BELANJA DAERAH DI KABUPATEN/KOTA BALI DAN NUSA TENGGARA TAHUN 2014-2018." Media Ekonomi 29, no. 1 (October 19, 2021): 37–52. http://dx.doi.org/10.25105/me.v29i1.9357.

Full text
Abstract:
This study aims to analyze the Flypaper Effect on local government expenditure in Bali and Nusa Tenggara in 2014-2018 and to prove whether there is a Flypaper Effect in the region. This study used panel regression analysis with the Eviews 9.0 anaysis tool. The data used in this study are secondary data on the general allocation funds, special allocation funds, profit sharing fund, local government revenue and expenditure of local government for the period of 2014-2018. The results of this study indicate in the regency/municipality of Bali that general allocation funds, special allocation funds and original local government revenue has a positive impact to local government expenditure and Flypaper Effect occurs in districts and municipalities of Bali. while in districts and municipalities of Nusa Tenggara that general allocation funds, special allocation funds, profit sharing funds and original local government revenue has a positive impact to local government expenditure and Flypaper Effect occurs in districts and municipalities of Nusa Tenggara
APA, Harvard, Vancouver, ISO, and other styles
17

Samal, Asharani. "An Empirical Analysis of Asymmetry and Threshold Effect of Intergovernmental Grants in India: A Panel Data Analysis." Global Business Review 21, no. 2 (March 22, 2018): 458–72. http://dx.doi.org/10.1177/0972150918761083.

Full text
Abstract:
The present study empirically examines the effect of intergovernmental grants on the expenditure of state government in India. Using a panel data set during 1980–1981 to 2009–2010, the flypaper effect was found in the case of total and revenue expenditure and also an evidence of an asymmetric effect to change (increase or decrease) in grant variable for entire sample period. Again, to understand the flypaper and asymmetry effect in the pre- and post-reform period, this study uses the data from 1980–1981 to 1989–1990 as a pre-reform period and 1991–1992 to 2009–2010 as a post-reform period. The results of the panel regression model and two-stage least squares (2SLS) method show that there is an absence of flypaper effect except capital expenditure in the pre-reform period, whereas there exists an evidence of flypaper effect except capital expenditure in the post-reform period. Similarly, the responses of all the expenditure accounts are found to be asymmetric except capital expenditure. Further, in order to find the non-linear effect, this study employs Hansen (1999) threshold regression model to measure the threshold effect of intergovernmental grants on total expenditure of state government. The threshold regression results indicate that lower-income state grants have a stronger flypaper effect than middle- and higher-income states.
APA, Harvard, Vancouver, ISO, and other styles
18

Amril, Amril, Erfit Erfit, and Muhammad Safri. "Flypaper Effect pada Kinerja Keuangan Kabupaten/Kota di Provinsi Jambi." Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 2, no. 3 (March 19, 2015): 135–46. http://dx.doi.org/10.22437/ppd.v2i3.2270.

Full text
Abstract:
Abstrak Penelitian ini bertujuan untuk menganalisis fenomena flypaper effect pada kinerja keuangan kabupaten/kota di Provinsi Jambi. Untuk tujuan tersebut dikembangkan dua model regresi data panel yang memperlihatkan keterkaitan antara perilaku belanja pemerintah daerah dengan penerimaan daerah. Hasil penelitian menemukan bahwa: 1) Dana bagi hasil (DBH), dana alokasi (DA), lag belanja operasional (Boit_1) dan dummy otonomi (DO) berpengaruh secara signifikan terhadap belanja operasional kabupaten/kota di Provinsi Jambi. Dimana hasil menunjukkan pengaruh DA terhadap belanja operasional lebih besar dibandingkan dari DBH terhadap belanja operasional, yang artinya terjadi flypaper effect pada kabupaten/kota di Provinsi Jambi; 2) Dana bagi hasil (DBH), dana alokasi (DA), pendapatan perkapita (Y) dan dummy otonomi (DO) berpengaruh secara signifikan terhadap belanja modal kabupaten/kota di Provinsi Jambi. Dimana hasil menunjukkan pengaruh DA terhadap belanja modal lebih kecil dibandingkan dari DBH terhadap belanja modal, yang artinya terjadi flypaper effect pada kabupaten/kota di Provinsi Jambi dimana DA cenderung digunakan untuk membiayai belanja operasional. Kata kunci : Dana Perimbangan, Belanja Modal, Belanja Operasional. Abstract This study aims to analyze the phenomenon of flypaper on the financial performance of the district / city in the province of Jambi. For this purpose developed two panel data regression model showing the relationship between the behavior of local government expenditure by the regional income. The research found that: 1) Revenue-sharing (DBH), allocation funds (DA), lag operational expenditure (Boit_1) and dummy autonomy (DO) significantly affect the operational expenditure district / city in the province of Jambi. The effect of DA on operating expenditure is greater than from DBH to operational expenditure, which means there flypaper in the district / city in the province of Jambi; 2) Revenue-sharing (DBH), funds allocation (DA), per capita income (Y) and dummy autonomy (DO) significantly affect capital expenditures district/city in the Province of Jambi. The effect of DA on capital expenditure is smaller than from DBH to capital expenditures, which means there flypaper in the district / city in the Province of Jambi where DA tends to be used to finance operating expenditure.. Keywords: fund balance, capital expenditure, operational expenditure
APA, Harvard, Vancouver, ISO, and other styles
19

Nabilah, Aisyah Najibah, Aris Soelistyo, and Hendra Kusuma. "ANALISIS FLYPAPER EFFECT PAD DAN DAU TERHADAP BELANJA DAERAH DI PROVINSI KALIMANTAN TIMUR TAHUN 2010-2014." Jurnal Ekonomi Pembangunan 14, no. 2 (December 1, 2016): 190. http://dx.doi.org/10.22219/jep.v14i2.3894.

Full text
Abstract:
This research purposed to know the effect of PAD and DAU toward regional expenditure in the country /city in East Kalimantan province and to know whether flypaper occur in the country/City of East Kalimantan Province in the 2010-2014.The instrument used in this research was the analysis of data panel regression. The results of this research showed that the local revenue (PAD) and (DAU) was took effect regional expenditure significantly. PAD took effect DAU toward regional expenditure, but DAU did not affect significant toward regional expenditure. During the period of this research did not happen flypaper in country/cityinthe ProvinceofEastKalimantan.ANALISIS FLYPAPER EFFECT PAD DAN DAU TERHADAP BELANJA DAERAH DI PROVINSI KALIMANTAN TIMUR TAHUN 2010-2014
APA, Harvard, Vancouver, ISO, and other styles
20

Lalvani, Mala. "The Flypaper Effect: Evidence from India." Public Budgeting & Finance 22, no. 3 (January 2002): 67–88. http://dx.doi.org/10.1111/1540-5850.00081.

Full text
APA, Harvard, Vancouver, ISO, and other styles
21

CáRDENAS, OSCAR J., and AMARENDRA SHARMA. "Mexican Municipalities and the Flypaper Effect." Public Budgeting & Finance 31, no. 3 (September 2011): 73–93. http://dx.doi.org/10.1111/j.1540-5850.2011.00990.x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
22

Tovmo, Per, and Torberg Falch. "The flypaper effect and political strength." Economics of Governance 3, no. 2 (July 1, 2002): 153–70. http://dx.doi.org/10.1007/s101010100036.

Full text
APA, Harvard, Vancouver, ISO, and other styles
23

Fitri Amalia. "ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KABUPATEN DAN KOTA DI PROVINSI BANTEN." Jurnal Organisasi dan Manajemen 11, no. 1 (November 27, 2019): 15–25. http://dx.doi.org/10.33830/jom.v11i1.20.2015.

Full text
Abstract:
This study aims to identify the flypaper effect on the country and city in Banten Province in 2010-2013. The main objective of this research is to provide empirical evidence for the occurrence of flypaper effect on General Allocation Fund (DAU) and Local Revenue (PAD ) to Regional Expenditure (BD) of country/city in Banten Province. In this case, the dependent variable used is the shopping area while the independent variable is PAD and DAU. Object of research include 8 counties and cities in Banten Province with data source Realisasi Budget Report 2010-2013. Design research using model hypothesis testing using secondary data in the form of panel data. The method of analysis of data used is multiple regression.This research result indicates that (1) PAD and DAU simultaneously influence significantly to regional expenditure, (2) PAD and DAU partially influential significantly against regional expenditure, (3) there is no flypaper effect on contry and city in Banten in the 2010-2013. Penelitian ini bertujuan mengidentifikasi terjadinya flypaper effect pada belanja daerah kabupaten dan kota di Provinsi Banten tahun 2010-2013.Tujuan utama dari penelitian ini adalah memberikan bukti empiris terjadinya flypaper effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah kabupaten/kota di Provinsi Banten. Dalam hal ini, variabel dependen yang digunakan adalah belanja daerah sedangkan variabel independennya adalah Pendapatan Asli Daerah dan Dana Alokasi Umum. Objek penelitian meliputi 8 kabupaten dan kota di Provinsi Banten dengan sumber data yang diperoleh dari Laporan Realisasi APBD 2010-2013. Desain penelitian menggunakan model pengujian hipotesis dengan menggunakan data sekunder dalam bentuk data panel. Adapun metode analisis data yang digunakan adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) PAD dan DAU secara simultan berpengaruh signifikan terhadap Belanja Daerah, (2) PAD dan DAU secara parsial berpengaruh secara signifikan terhadap Belanja Daerah, (3) tidak terjadi flypaper effectpada kabupaten dan kota di Provinsi Banten pada tahun 2010-2013.
APA, Harvard, Vancouver, ISO, and other styles
24

Hartati, Winda, and Taufeni Taufik. "ANALISIS FLYPAPER EFFECT PADA BELANJA DESA DI KABUPATEN SIAK." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 1, no. 2 (July 23, 2020): 329–48. http://dx.doi.org/10.31258/jc.1.2.329-348.

Full text
Abstract:
The flypaper effect is a economic phenomenon that suggests that a government grant to a recipient municipality increases the level of local public spending more than an increase in local income of an equivalent size. This study aims to analyze flypaper effect of village income, village fund allocation, and fund allocation on village expenditure of village in Siak Districts. Secondary data are used in this research, that is village financial report in 2015-2018. This research uses purposive sampling with sampling method according to certain criteria. This study obtained 361 villages as sample and analyzed by multiple linier regression analysis using SPSS 23.00 program. The result showed that in partial research indicates that village income has not significant influence on the village expenditure. While, village fund allocation and fund allocation have a significant effect to expenditure village. Thus this means that there has been a flypaper effect on village expenditure of village in Siak Regency
APA, Harvard, Vancouver, ISO, and other styles
25

Ardiansyah. "FENOMENA FLYPAPER EFFECT PADA BELANJA DAERAH PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH." Jurnal Ilmiah Akuntansi dan Finansial Indonesia 2, no. 2 (April 30, 2019): 1–14. http://dx.doi.org/10.31629/jiafi.v2i2.1712.

Full text
Abstract:
Penelitian ini bertujuan untuk memberikan bukti empiris tentang fenomena flypaper effect pada belanja daerah (kabupaten/kota) di Provinsi Jawa Tengah. Sampel penelitian yang digunakan sebanyak 24 kabupaten/kota di Provinsi Jawa Tengah. Data penelitian yang digunakan bersumber dari Laporan Realisasi Anggaran Pemerintah Daerah (kabupaten/kota) di Provinsi Jawa Tengah. Hasil penelitian menunjukkan bahwa tidak terjadi fenomena flypaper effect pada belanja daerah (kabupaten/kota) di Provinsi Jawa Tengah.
APA, Harvard, Vancouver, ISO, and other styles
26

Hapsoro, Dody, and Ryfal Yoduke. "Fiscal Illusion Detection and Their Effect on Economic Growth in Sulawesi." Jurnal Economia 15, no. 2 (October 1, 2019): 172–88. http://dx.doi.org/10.21831/economia.v15i2.23923.

Full text
Abstract:
Abstract: The purpose of this study is to examine the existence of fiscal illusions in the form of flypaper effects and debt illusions in regional government spending and examine its effect on regional economic growth in Sulawesi. The number of samples is 78 based on the completeness criteria of data and information covered in the consolidated balance sheet of the Ministry of Finance of the Republic of Indonesia. The utilized analytical tool is partial least square analysis assisted by SmartPLS 3.0 software based on the Structural Equation Model (SEM). The results of the study show that there is a fiscal illusion in the form of flypaper effects and the illusion of debt in regional government expenditure. Furthermore, the results of the study show that the existence of fiscal illusions in regional government expenditure has a positive and significant effect on regional economic growth. Keywords: Fiscal illusion detection and economic growth.Keberadaan Ilusi Fiskal dan Pengaruhnya Terhadap Pertumbuhan Ekonomi di Sulawesi Abstrak: Tujuan penelitian ini adalah untuk menguji keberadaan ilusi fiskal dalam bentuk flypaper effect dan ilusi hutang dalam belanja pemerintah daerah dan menguji pengaruh ilusi fiskal terhadap pertumbuhan ekonomi daerah di Sulawesi. Jumlah sampel adalah sebanyak 78 berdasarkan kriteria kelengkapan data dan informasi yang terdapat dalam neraca gabungan Kementerian Keuangan Republik Indonesia. Alat analisis yang digunakan adalah analisis parsial kuadrat terkecil dengan bantuan perangkat lunak SmartPLS 3.0 berdasarkan Structural Equation Model (SEM). Hasil penelitian menunjukkan bahwa ada ilusi fiskal dalam bentuk flypaper effect dan ilusi hutang pada belanja pemerintah daerah. Hasil penelitian selanjutnya menunjukkan bahwa keberadaan ilusi fiskal pada belanja pemerintah daerah berdampak positif dan signifikan terhadap pertumbuhan ekonomi daerah. Kata kunci: Deteksi ilusi fiskal dan pertumbuhan ekonomi.
APA, Harvard, Vancouver, ISO, and other styles
27

Swasito, Adhipradana Prabu. "Apakah fenomena flypaper effect asimetris terjadi pada kebijakan belanja pemerintah daerah?" Jurnal Pajak dan Keuangan Negara (PKN) 3, no. 1 (September 17, 2021): 72–80. http://dx.doi.org/10.31092/jpkn.v3i1.1262.

Full text
Abstract:
Fluctuation in local government revenue will shift local government spending. This study aims to identify and analyze the response of local government spending policies to an increase or decrease in transfer funds from the central government (Balance Fund) and local own revenue (known as Pendapatan Asli Daerah). The study utilizes data from provincial governments throughout Indonesia for the 2010-2019 period. This study finds that local government spending policies are more responsive to increases or decreases in local government revenues in the form of DAU, meaning that there is a flypaper effect phenomenon. In addition, this study also found that the decline in DAU also caused a contraction in public spending, which means that there is no asymmetrical flypaper effect. Kenaikan atau penurunan pendapatan pemerintah daerah akan meningkatkan atau menurunkan belanja pemerintah daerah Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis respons kebijakan belanja pemerintah daerah terhadap kenaikan atau penurunan dana transfer dari pemerintah pusat (Dana Perimbangan) dan Pendapatan Asli Daerah. Penelitian menggunakan Penelitian ini menemukan bahwa kebijakan belanja pemerintah daerah lebih responsif terhadap kenaikan atau penurunan penerimaan daerah berupa DAU, artinya ada fenomena flypaper effect pada kebijakan belanja publik di Indonesia. Selain itu, penelitian ini juga menemukan bahwa penurunan penerimaan daerah berupa DAU juga menyebabkan kontraksi pada belanja publik, yang artinya flypaper effect yang ada tidak bersifat asimetris.
APA, Harvard, Vancouver, ISO, and other styles
28

Purbarini, Endah, and Gregorius N. Masdjojo. "Flypaper Effect on Operating Expenditure and Capital Expenditure of the City Government in Indonesia." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 16, no. 1 (August 29, 2015): 75. http://dx.doi.org/10.23917/jep.v16i1.939.

Full text
Abstract:
This research analyze the possibility of flypaper effect on Operating Expenditure (OE) and Capital Expenditure (CE) of the City Government in Indonesia. The research also tested the effect of the Original Regional Revenue (ORR) and the General Allocation Fund (GAF) against OE and CE in the period of 2010-2012. Types of data used was the data panel, which is a combination data 2010-2012 time series and cross section 56 city. This research used panel data regression analysis which is estimated by Fixed Effect Model (FEM) and Random Effect Model (REM). The results of this research indicate that the ORR and GAF have positive and significant effect on OE. Furthermore this research find that flypaper effect occurs in OE. But the GAF is not significant to the CE. The ORR have a positive and significant effect on CE. Furthermore this research find that flypaper effect does not occur on CE.
APA, Harvard, Vancouver, ISO, and other styles
29

Guziejewska, Beata, Anna Majdzińska, and Agata Żółtaszek. "The Flypaper Effect and Desirable Legislative Changes to Local Government Financing Systems." Lex localis - Journal of Local Self-Government 19, no. 3 (July 22, 2021): 587–608. http://dx.doi.org/10.4335/19.3.587-608(2021).

Full text
Abstract:
A substantial portion of local government funding in Poland comes from intergovernmental transfers. It may lead to the flypaper effect, which means that external revenues contribute to greater local government spending than locally-collected revenues. This study analyses how different revenue categories influenced local government spending in Poland between 2009 and 2018. Panel econometric models are used to test a hypothesis about whether the flypaper effect occurred in that period and to identify the potential causes. The results confirm to some extent that all three levels of local government were affected by the flypaper effect, and they point to intergovernmental transfers (general grants, specific grants, and shares of corporate income tax revenue) as the main causes. The research findings can be of use in reforming local government funding legislation in Poland and other countries, especially when the size of the public sector and public spending need to be reduced.
APA, Harvard, Vancouver, ISO, and other styles
30

Nurhayati, Nurhayati, and Arif Wicaksono. "ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH PEMERINTAH PROVINSI DI INDONESIA TAHUN ANGGARAN 2016." Media Ekonomi 25, no. 1 (April 23, 2017): 65. http://dx.doi.org/10.25105/me.v25i1.5206.

Full text
Abstract:
<em>This study aims to analyze whether there is a Flypaper Effect in the Implementation of Regional Expenditur es for the realization of the 2016 APBD and also estimate the effect of PAD and DAU on Regional Expenditures.</em> <em>The method of analysis uses analysis of Multiple Linear Regression using a sample of 34 provinces in Indonesia.</em> <em>The results of the study indicate that there is a positive influence between PAD and DAU on Regional Expenditures. In addition, the results of the study revealed the results that there was a Flypaper Effect in the Implementation of Regional Expenditures in the Realization of Provincial Government Budget in the Year 2016. The flypaper effect that occurred in the 2016 Fiscal Year in Indonerisa showed that the provincial government in Indonesia had not been able to create fiscal independence. from the still coherent transfer fund coefficient compared to the PAD coefficient.</em>
APA, Harvard, Vancouver, ISO, and other styles
31

Mattos, Enlinson, Fabiana Rocha, and Paulo Arvate. "Flypaper effect revisited: evidence for tax collection efficiency in Brazilian municipalities." Estudos Econômicos (São Paulo) 41, no. 2 (June 2011): 239–67. http://dx.doi.org/10.1590/s0101-41612011000200002.

Full text
Abstract:
The purpose of this article is to propose a reinterpretation of the traditional flypaper effect according to which central government transfers to local governments increase public spending by more than do increases in private income. Here, higher transfers from the federal government might induce less efficiency in local tax collection opposed to the income effect. Initially, we build a model in order to point out the possible existence of that flypaper effect in a context of standard maximization on the part of local governments. Next, we construct efficiency scores for Brazilian municipalities using Free Disposable Hull (FDH), taking into consideration two outputs: amount of per capita local tax collected -tax revenue- and the size of local informal economy - tax base. Last, using two stages least squares and Tobit regressions, which the instruments is built upon the rules established in the 1988 Brazilian Constitution and where we find that unconditional transfer funds to municipalities, we estimate that transfers have the opposite effect (negative) of consumer's income on efficiency of taxation, which leads us to a reinterpretation of the flypaper effect.
APA, Harvard, Vancouver, ISO, and other styles
32

Kusuma, Hendra. "Flypaper Effect: Fiscal Illusion and Bureaucratic Model." Jurnal Ekonomi dan Ekonomi Studi Pembangunan 9, no. 1 (March 5, 2017): 27–39. http://dx.doi.org/10.17977/um002v9i12017p027.

Full text
APA, Harvard, Vancouver, ISO, and other styles
33

Tasri, Ansharullah. "The Flypaper Effect Phenomenon: Evidence from Indonesia." European Journal of Engineering and Formal Sciences 2, no. 1 (March 2, 2018): 20. http://dx.doi.org/10.26417/ejef.v2i1.p20-24.

Full text
Abstract:
One of the implementations of autonomy policy is fiscal decentralization. The State gives chance to every local government for improving its fiscal ability. Original Local Government Revenue (PAD) is fiscal potency owned local government to improve local government independence to promote welfare to society. To accelerate fiscal independence of local government equally, the central government sends transfer funds in the form of General Allocation Funds (DAU) which aims to comply local government expenditure that has not fulfilled. However, problems faced is local government expenditure management still much more affected by DAU rather than PAD. It indicates that local government still depends on central government to comply expenditure called flypaper effect. This research aims to analyze the effect of PAD and DAU on local government expenditure by identifying whether occurs flypaper on provincial government in Indonesia. The method used in this research is analysis regression of panel data with Generalized Least Square (GLS). Data used is panel data from 34 provinces in Indonesia between 2008-2017. Based on results estimation, PAD and DAU positively and significantly affect local government expenditure. However, the DAU more affects local government expenditure compared with PAD. This exhibits that flypaper effect phenomenon occurred on provincial government in Indonesia which local government expenditure response more affected by DAU than PAD. It is happening due to the provincial government still relies on central government to comply its expenditure illustrated with high DAU transfers. This research concludes that decentralization policy in Indonesia is not effective yet. Thus, the government needs to adjust decentralization policy in order to improve regional fiscal independence.
APA, Harvard, Vancouver, ISO, and other styles
34

Tasri, Ansharullah. "The Flypaper Effect Phenomenon: Evidence from Indonesia." European Journal of Engineering and Formal Sciences 2, no. 1 (March 2, 2018): 21. http://dx.doi.org/10.26417/ejef.v2i1.p21-25.

Full text
Abstract:
One of the implementations of autonomy policy is fiscal decentralization. The State gives chance to every local government for improving its fiscal ability. Original Local Government Revenue (PAD) is fiscal potency owned local government to improve local government independence to promote welfare to society. To accelerate fiscal independence of local government equally, the central government sends transfer funds in the form of General Allocation Funds (DAU) which aims to comply local government expenditure that has not fulfilled. However, problems faced is local government expenditure management still much more affected by DAU rather than PAD. It indicates that local government still depends on central government to comply expenditure called flypaper effect. This research aims to analyze the effect of PAD and DAU on local government expenditure by identifying whether occurs flypaper on provincial government in Indonesia. The method used in this research is analysis regression of panel data with Generalized Least Square (GLS). Data used is panel data from 34 provinces in Indonesia between 2008-2017. Based on results estimation, PAD and DAU positively and significantly affect local government expenditure. However, the DAU more affects local government expenditure compared with PAD. This exhibits that flypaper effect phenomenon occurred on provincial government in Indonesia which local government expenditure response more affected by DAU than PAD. It is happening due to the provincial government still relies on central government to comply its expenditure illustrated with high DAU transfers. This research concludes that decentralization policy in Indonesia is not effective yet. Thus, the government needs to adjust decentralization policy in order to improve regional fiscal independence.
APA, Harvard, Vancouver, ISO, and other styles
35

Megdal, Sharon Bernstein. "The Flypaper Effect Revisited: An Econometric Explanation." Review of Economics and Statistics 69, no. 2 (May 1987): 347. http://dx.doi.org/10.2307/1927243.

Full text
APA, Harvard, Vancouver, ISO, and other styles
36

Wulandari, Ika, and Evi Gantyowati. "FLYPAPER EFFECT IN INDONESIAN MUNICIPAL GOVERNMENTS’ EXPENDITURES." International Journal of Education and Social Science Research 04, no. 03 (2021): 523–40. http://dx.doi.org/10.37500/ijessr.2021.4332.

Full text
APA, Harvard, Vancouver, ISO, and other styles
37

Tasri, Ansharullah. "The Flypaper Effect Phenomenon: Evidence from Indonesia." European Journal of Engineering and Formal Sciences 2, no. 1 (April 1, 2018): 21–26. http://dx.doi.org/10.2478/ejef-2018-0003.

Full text
Abstract:
Abstract One of the implementations of autonomy policy is fiscal decentralization. The State gives chance to every local government for improving its fiscal ability. Original Local Government Revenue (PAD) is fiscal potency owned local government to improve local government independence to promote welfare to society. To accelerate fiscal independence of local government equally, the central government sends transfer funds in the form of General Allocation Funds (DAU) which aims to comply local government expenditure that has not fulfilled. However, problems faced is local government expenditure management still much more affected by DAU rather than PAD. It indicates that local government still depends on central government to comply expenditure called flypaper effect. This research aims to analyze the effect of PAD and DAU on local government expenditure by identifying whether occurs flypaper on provincial government in Indonesia. The method used in this research is analysis regression of panel data with Generalized Least Square (GLS). Data used is panel data from 34 provinces in Indonesia between 2008-2017. Based on results estimation, PAD and DAU positively and significantly affect local government expenditure. However, the DAU more affects local government expenditure compared with PAD. This exhibits that flypaper effect phenomenon occurred on provincial government in Indonesia which local government expenditure response more affected by DAU than PAD. It is happening due to the provincial government still relies on central government to comply its expenditure illustrated with high DAU transfers. This research concludes that decentralization policy in Indonesia is not effective yet. Thus, the government needs to adjust decentralization policy in order to improve regional fiscal independence.
APA, Harvard, Vancouver, ISO, and other styles
38

Roemer, John E., and Joaquim Silvestre. "The "Flypaper Effect" Is Not an Anomaly." Journal of Public Economic Theory 4, no. 1 (January 2002): 1–17. http://dx.doi.org/10.1111/1467-9779.00085.

Full text
APA, Harvard, Vancouver, ISO, and other styles
39

Strumpf, Koleman S. "A predictive index for the flypaper effect." Journal of Public Economics 69, no. 3 (September 1998): 389–412. http://dx.doi.org/10.1016/s0047-2727(98)00008-5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
40

Turnbull, Geoffrey K. "Fiscal illusion, uncertainty, and the flypaper effect." Journal of Public Economics 48, no. 2 (July 1992): 207–23. http://dx.doi.org/10.1016/0047-2727(92)90027-d.

Full text
APA, Harvard, Vancouver, ISO, and other styles
41

Mali, Siniša, and Lenka Maličká. "Flypaper Effect in the Republic of Serbia." Lex localis - Journal of Local Self-Government 20, no. 4 (November 2, 2022): 931–57. http://dx.doi.org/10.4335/20.4.931-957(2022).

Full text
Abstract:
The main objective of this study is to examine whether the local self-governments (LSG) in Serbia spend their budget as predicted by the flypaper effect (FPE). The presence of the FPE was estimated using the panel regression applied to the population of 166 Serbian LSGs for the period 2011-2019. Similar to findings in other country-specific empirical studies, the results of regression analysis robustly confirmed the presence of the FPE. The occurrence of the FPE is dependent on the level of LSGs’ development and changes in fiscal policy associated with the recent fiscal consolidation. The results obtained indicate that the allocation policy of unconditional transfers in Serbia is rule-based and allegedly free from political factors. The hypothesis that was examined tried to find out whether the overall presence of the FPE is driven by the fiscal illusion deriving from the institutional context of the Serbian LSG public finance despite transparent system of transfers allocation. To the best our knowledge, this is the first empirical study that examined the FPE in Serbia.
APA, Harvard, Vancouver, ISO, and other styles
42

Yani Rizal, Safuridar, and Muhammad Ayub Siregar. "ANALISIS FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI PROVINSI ACEH." Jurnal Penelitian Ekonomi Akuntansi (JENSI) 5, no. 2 (December 31, 2021): 133–45. http://dx.doi.org/10.33059/jensi.v5i2.4223.

Full text
Abstract:
Penelitian ini dilakukan dengan tujuan untuk mengetahui besarnya pengaruh DAU dan PAD terhadap Belanja Daerah dan apakah terjadi Flypaper Effect pada Belanja Daerah di Provinsi Aceh. Data yang digunakan adalah data sekunder yang bersumber dari Badan Pusat Statistik (BPS). Data yang diperoleh dianalisis menggunakan persamaan regresi linier berganda, uji t, uji F dan Koefisien determinasi (R2). Hasil penelitian diperoleh persamaan Y= 3,88 + 2,0463logX1 + 3,1499logX2. Nilai konstanta sebesar 3,88 artinya apabila nilai DAU dan PAD tidak mengalami perubahan, maka Belanja Daerah Provinsi Aceh sebesar 3,88 satuan. Nilai koefisien DAU sebesar 2,0463 berpengaruh positif dan signifikan terhadap Belanja Daerah. Nilai koefisien PAD sebesar 3,1499 berpengaruh positif dan signifikan terhadap Belanja Daerah. Koefisien determinasi (R2) adalah 0,9783 atau sama dengan 97,83%. Sedangkan sisanya 2,17% dijelaskan oleh variabel lain yang tidak diteliti. Hasil analisis Flypaper Effect: koefisien DAU sebesar 2,0463 lebih besar dari koefisien PAD sebesar 3,1499 dimana memiliki arti bahwa tidak terjadi flypaper effect pada Belanja Daerah di Provinsi Aceh.
APA, Harvard, Vancouver, ISO, and other styles
43

Putra, Dodi, Annie Mustika Putri, and Mentari Dwi Aristi. "Perbedaan Flypaper Effect di Kabupaten/Kota di Provinsi Riau Antara Sebelum Dan Sesudah Penerapan Standar Akuntansi Pemerintah Akrual." Jurnal Akuntansi dan Ekonomika 10, no. 2 (December 21, 2020): 231–40. http://dx.doi.org/10.37859/jae.v10i2.1924.

Full text
Abstract:
Penelitian ini bertujuan mengetahui apakah adanya Perbedaan Flypaper Effect pada Kabupaten/Kota di Provinsi Riau Antara Sebelum Dan Sesudah Penerapan Standar Akuntansi Pemerintah (SAP) berbasis Akrual. Metode yang digunakan adalah regresi berganda dan paired sample t-test. Hasil penelitian dengan uji regresi berganda menunjukkan bahwa Pendapatan Asli Daerah (PAD) berpengaruh signifikan positif terhadap Belanja Daerah (BD) baik sebelum maupun sesudah penerapan SAP berbasis Akrual, dan Dana Alokasi Umum (DAU) berpengaruh signifikan negatif terhadap Belanja Daerah (BD) baik sebelum maupun sesudah penerapan SAP berbasis Akrual. dan Flypaper Effect tidak terjadi, baik sebelum penerapan SAP berbasis Akrual maupun sesudah penerapan SAP berbasis Akrual. Dan menggunakan uji paired sample t-test menunjukkan terjadinya perbedaan Flypaper effect di Kabupaten/kota di provinsi Riau antara sebelum penerapan SAP berbasis akrual dibandingkan dengan sesudah penerapan SAP berbasis akrual. Perbedaan yang cukup signifikan dimana PAD naik sebesar 36% dan DAU naik sebesar 11% antara sebelum dan sesudah adanya kewajiban berbasis akrual.
APA, Harvard, Vancouver, ISO, and other styles
44

Radjak, Lukfiah Irwan, and Syarif K. Latarang. "ANALISIS PENGARUH FLYPAPER EFFECT TERHADAP EFISIENSI BELANJA DAERAH DI PROVINSI GORONTALO." JSAP : Journal Syariah and Accounting Public 4, no. 2 (December 24, 2021): 47. http://dx.doi.org/10.31314/jsap.4.2.47-56.2021.

Full text
Abstract:
Penelitian dilakukan di pemerintah Provinsi Gorontalo.adapun tujuan dari penelitian ini untuk mengetahui bagaimana Pengaruh Flypaper Effect Terhadap Efisiensi Belanja Daerah di Provinsi Gorontalo. Penelitian ini Mengunakan Metode Regresi Berganda dimana variabel terikat adalah Belanja Daerah dan variabel bebas adalah Dana Alokasi Umum dan Pendapatan Asli Daerah. Dari hasil penelitian yang dilakukan secara parsial Dana Alokasi Umum berpengaruh positif terhadap belanja daerah dan Pendapatan Asli Daerah tidak berpengaruh Positif terhadap Belanja Daerah. Sedangkan secara simultan Dana Alokasi Umum dan Pendapatan Asli daerah berpengaruh Positif terhadap Belanja daerah. Serta selama periode penelitian tahun 2016-2020 terjadi fenomena Flypaper Effect pada Provinsi Gorontalo Sedangkan Rasio efisiensi Belanja Daerah terhadap pendapatan daerah dari tahun 2016-2020 menujukan hasil yang kurang efisien.
APA, Harvard, Vancouver, ISO, and other styles
45

Malik, Imam, and Lakharis Inuzula. "FLYPAPER EFFECT TERHADAP BELANJA DAERAH PADA KABUPATEN BIREUEN." Negotium: Jurnal Ilmu Administrasi Bisnis 4, no. 2 (October 14, 2021): 202. http://dx.doi.org/10.29103/njiab.v4i2.6275.

Full text
Abstract:
The purpose of this study is to analyze the effect of PAD and DAU on Regional Expenditures and then analyze the flypaper effect. The sampling technique used is purposive sampling with a sample of the Realization Report of the Regional Revenue and Expenditure Budget of Bireuen Regency in 2011-2015. The data used in this research is secondary data. The analytical method used is descriptive statistical test, hypothesis testing and multiple linear regression models. The result of this study is that DAU and PAD simultaneously have a significant effect on Regional Expenditures. Partially, DAU has no significant effect on Regional Expenditures and PAD has a significant effect on Regional Expenditures. During the research period, there was a flypaper effect in Bireuen Regency because the value of DAU to Regional Expenditures was greater than the value of PAD to Regional Expenditures.
APA, Harvard, Vancouver, ISO, and other styles
46

Febrianti, Yolinda Lisa, and Yohana Kus Suparwati. "Pengaruh: PAD, DAK, DBH, ,SiLPA dan flypaper effect terhadap perilaku oportunistik penyusun anggaran." Journal of Accounting and Digital Finance 1, no. 3 (December 29, 2021): 249–64. http://dx.doi.org/10.53088/jadfi.v1i3.327.

Full text
Abstract:
The implementation of the regional autonomy policy has brought changes to the regional government system, which has implications for the increasing role of the executive in making public policies, especially those related to regional budgeting. The regional autonomy policy is a gap for budget makers to act opportunistically. Opportunistic behavior is an act of seeking self-interest by using deception. This study aims to determine the effect of regional original revenue, special allocation funds, revenue sharing funds, SiLPA, and flypaper effects on opportunistic behavior in budgeting. The sample was taken from the provincial government in Indonesia by purposive sampling method. The test tool uses multiple linear regression. The study results found that the special allocation fund, SiLPA, and flypaper effect affected opportunistic behavior in budgeting. In contrast, regional original revenue and revenue sharing funds did not affect opportunistic behavior in budgeting.
APA, Harvard, Vancouver, ISO, and other styles
47

Pramuka, Bambang Agus. "FLYPAPER EFFECT PADA PENGELUARAN PEMERINTAH DAERAH DI JAWA." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 11, no. 1 (June 27, 2015): 1. http://dx.doi.org/10.23917/jep.v11i1.331.

Full text
Abstract:
This study analysis whether there is any flypaper effect in local governments’ expenditures, and whether there are significant influences of grants from central government and original revenue of local governments on their expenditures, especially the operating and capital expenditures. The object of the study are all local autonomous governments in Java; and the focus of the study was the financial statement of the 2005-2008 fiscal year. Through an examination on financial statement of all kabupatens and kotas in Java, and applying multiple regression analysis, it is revealed that the flypaper effect was not found, which implied that the local government did not rely more on grant from the central government as the sources of their budget. The DAU (grant) and PAD (original revenues), however, were found to be significantly influencing the operating, capital, and total of local government expenditures, for the related year and the following year.
APA, Harvard, Vancouver, ISO, and other styles
48

Correia, José Geraldo Araújo, Guilherme Irffi Diniz, and Rodolfo Ferreira Ribeiro da Costa. "ANALISANDO O COMPORTAMENTO DOS GASTOS PUBLICOS NOS MUNICÍPIOS CEARENSES." Revista Políticas Públicas 18, no. 1 (August 5, 2014): 85. http://dx.doi.org/10.18764/2178-2865.v18n1p85-96.

Full text
Abstract:
O objetivo deste trabalho é testar a hipótese de flypaper na administração pública municipal do estado do Ceará.Para tal, foi construído um painel de dados com informações sobre os gastos, a arrecadação, a população e as transferências constitucionais para os 184 municípios cearenses entre 1999 e 2009. Tais informações foram extraídas juntoà Secretaria do Tesouro Nacional e ao Instituto Brasileiro de Geografia e Estatística. A metodologia utilizada remete-se aomodelo de dados em painel com efeito aleatório. Os resultados destacam que a elasticidade gasto-renda supera aelasticidade gasto-transferência e, portanto, as administrações municipais estão isentas da prática descrita pelo efeitoflypaper.Palavras-chave: Flypaper; gasto; transferência; dados em painelANALYZING THE BEHAVIOR OF THE PUBLIC SPENDING IN CEARÁ’S CITIESAbstract: The aim of this study was to test the hypothesis flypaper in municipal public administration in the state of Ceará.To this end, was built a panel with information on expenditures, revenues, population and constitutional transfers to the 184municipalities of Ceará between 1999 and 2009. Such information was extracted together with the National Treasury and theBrazilian Institute of Geography and Statistics. The methodology used is referred to the panel data with random effect model.The results highlight that the elasticity spending exceeds income-elasticity worn-transfer and, therefore, local governments are exempt from the practice described by flypaper effect.Keywords: Flypaper, expenditure, transfer, panel data.
APA, Harvard, Vancouver, ISO, and other styles
49

Suyanto, Suyanto. "FLYPAPER EFFECT THEORY DALAM IMPLEMENTASI KEBIJAKAN DESENTRALISASI FISKAL." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 11, no. 1 (June 27, 2015): 69. http://dx.doi.org/10.23917/jep.v11i1.335.

Full text
Abstract:
Fiscal decentralization can be considered as intergovernmental financial assistance within a state. This assistance is commonly called intergovernmental financial transfer that is transfer of fund from a level of government to another level. Generally, the transfer is usually occurred from a higher level of government the lower counterpart of a single state. The re- search is conducted to prove that Flypaper Effect has occurred in fiscal decentralization policy. The research finds that regional governments use the transfer for increasing their expenditures without raising the tax. The impact which is occurred from correlation of financial transfer by central government toward the income and expenditure of regional governments shows flypaper effect indication in the implementation of fiscal decentralization. In that case, the effect to the increase in regional expenditure is bigger than the effect toward its income. This is showing that transfer of the fund has caused the increase in vertical fiscal imbalance. Transfer of funds encourages the increase in the expenditure of autonomous regions.
APA, Harvard, Vancouver, ISO, and other styles
50

Fadhli, Fadhli, Asnawi Asnawi, and Jummaini Jummaini. "PERAN TAX EFFORT PADA PENGARUH FLYPAPER EFFECT DAN FISCAL STRESS TERHADAP KINERJA KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI ACEH." J-MIND (Jurnal Manajemen Indonesia) 7, no. 2 (January 19, 2023): 143. http://dx.doi.org/10.29103/j-mind.v7i2.8884.

Full text
Abstract:
This study was to analyze of the significant effect or not of the effect of flypaper and financial stress on the financial performance of local governments with tax effort as a moderate variable. The data for this research were obtained from the DJPK in the form of the Regional Revenue and Expenditure Budget Achievement Report (APBD) as well as the supporting data in the form of the Revenue and Expenditure Budget. Regional budgets (APBD) and supporting data in the form of the Regional Revenue and Expenditure Budget (APBD). The GDP for Aceh Province is derived from the BPS in the Regency/City during the 2012-2021 period. Data analysis method was used is regression panel data with Eviews12 software. This study result was indicate that the flypaper effect has, in part, significant negative on local financial performance. Fiscal stress has a partially not significant negative on regional financial performance. Tax effort has a partially significant positive on regional financial performance. Tax effort can moderate the relationship between the flypaper effect on financial performance and then tax effort can moderate the relationship between the fiscal stress on financial performance of districts/municipalities in Aceh province.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the bibliographies on the topic 'Flypaper effect' for other source types:
Dissertations / Theses
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography