Update Artikelilmiah: 17243

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Abstrak (Bhs. Indonesia)

Penelitian ini berjudul “Analisis Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Lain-lain Pendapatan Daerah yang Sah Terhadap Belanja Modal di Wilayah Ciayumajauning tahun 2011-2015”, bertujuan untuk mengetahui apakah Wilayah Ciayumajakuning sudah mampu dan mandiri dalam melaksanakan otonomi keuangan daerah, lalu bagaimana pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Lain-lain Pendapatan Daerah yang Sah terhadap Belanja Modal di Wilayah Ciayumajakuning Tahun 2011-2015.Untuk menjawab permasalahan, digunakan dua analisis. Pertama, analisis deskriptif untuk mengetahui kemampuan otonomi daerah, dan kedua analisis regresi data panel untuk mengetahui pengauh variabel independen terhadap Belanja Modal. Anslisis regresi data panel merupakan gabungan dari data time series tahun 2011-2015 dan data cross section lima kabupaten/kota di Wilayah Ciayumajakuning.
Berdasarkan analisis deskriptif, Rasio Kemandirian Keuangan Daerah menunjukan nilai kurang dari 25 persen yang berarti bahwa kabupaten/kota di Wilayah Ciayumajakuning masih belum mandiri dan pola hubungan antara pemerintah pusat dan pemerintah daerah masih bersifat instruktif. Derajat Desentralisasi Fiskal menunjukan nilai kurang dari 10 persen yang berarti bahwa otonomi keuangan daerah di wilayah ini masih sangat kurang dan masih memiliki ketergantungan yang tinggi terhadap pemerintah pusat. Analisis regresi data panel menunjukan bahwa secara bersama-sama variabel independen berpengaruh signifikan terhadap Belanja Modal, sedangkan secara parsial, variabel Pendapatan Asli daerah dan Lain-lain Pendapatan Daerah yang Sah berpengaruh positif dan signifikan terhadap Belanja Modal, sedangkan variabel Dana Perimbangan tidak berpengaruh signifikan terhadap Belanja Modal.

Abtrak (Bhs. Inggris)

This research entitled "Analysis of effect by local revenue, equalization revenue, and other legitimate region revenue on capital expenditures in the Ciayumajauning in 2011-2015", aims to find out how the ability of Ciayumajakuning autonomy and how the effect by local revenue, equalization revenue, and other legitimate region revenue on capital expenditures in the Ciayumajauning in 2011-2015.
This research uses descriptive analysis to explain the ability of regional autonomy and panel data regression analysis to explain the independent variable effect on the capital expenditure. Panel data regression is a combination of time series data (2011-2015) and cross section data are five districts in Ciayumajakuning.
Based on descriptive analysis, the ratio of local financial independence value is less than 25 percent, which means that the districts in Ciayumajakuning still not independent and the relations of central and local governments are still instructive. The degree of fiscal decentralization less than 10 percent, it mean that fiscal decentralization in ciayumajakuning still very low. 
Panel data regression analysis shows that together, independent variables significantly influence capital expenditure, while partially, variable local revenue and other legitimate region revenue has a positive and significant effect on capital expenditure, while variable equalization revenue does not have significant effect on capital expenditure.
The implication of this research is the government expected to maximize the potential of local revenue to increase capital expenditure in Ciayumajakuning. With the increase of local revenue, the district will be more independent in development finance. In seeking this, the government can do several attempts: first, governments can streamline the tax collection of the taxes and subject to tax such as calculating the potential tax, counseling, improve services and supervision of the tax. Second, the government capture new taxpayers through data collection and registration, or search the potential of new local taxes. Third, local governments can formulate economic policies mainly leads to the formation of the company's regions and revitalizing local business entities.

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