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FAKTOR-FAKTOR YANG MENYEBABKAN KETERLAMBATAN PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD)

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 1 No. 2 (2017)

DOI
10.52062/keuda.v1i2.734
ISSN
2581-0286, 2477-7838
Published
2017-06-14
Publisher
Universitas Cenderawasih
Language
eng

Abstract

The objective of this research was to examine the determinants of delays in Preparations of Regional Revenue and Expenditure. This study was conducted in Sarmi Regency. The population was member of budget board in the House of Representative, budget team from the government agencies and government officials from each work units. There were 60 respondents using a direct survey to collect data. A multiple regressions were employed to empirically test research hypotheses. The research revealed that relation between executive and legislative positively associated with delays in preparations of Regional Revenue and Expenditure. In other words, the better relation between executive and legislative are likely to lower the delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Also, the educational backgrounds positively influence delays in the preparations of Regional Revenue and Expenditure. It means that advancement in educational backgrounds are likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Another factor was performance indicators which positively associate with delays in preparations of Regional Revenue and Expenditure. This infers that increase in performance indicators will likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Meanwhile, commitment was not supported. Key words: Delays in preparations of Regional Revenue and Expenditure, relation between executive and legislative, educational backgrounds, performance indicators, preparations of Regional Revenue and Expenditure

Collaboration network of the authors

11 authors · 18 co-authorship links

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Co-authorOrganisationJoint articles
Theo Allo LayukAffiliation unknown1
Makaria TatogoAffiliation unknown1
Westim RatangAffiliation unknown1
Rosihan RosihanAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Manasep OrocomnaAffiliation unknown1
Juliana WaromiAffiliation unknown1
Nimrod BasnaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">FAKTOR-FAKTOR YANG MENYEBABKAN KETERLAMBATAN PENYUSUNAN ANGGARAN PENDAPATAN  DAN BELANJA DAERAH (APBD)</dc:title>
	<dc:creator>Maniagasi, Helen Aprila</dc:creator>
	<dc:creator>Bharanti, Bonifasia Elitha</dc:creator>
	<dc:creator>Christian, Ferdinandus</dc:creator>
	<dc:description xml:lang="en-US">The objective of this research was to examine the determinants of delays in Preparations of Regional Revenue and Expenditure. This study was conducted in Sarmi Regency. The population was member of budget board in the House of Representative, budget team from the government agencies and government officials from each work units. There were 60 respondents using a direct survey to collect data. A multiple regressions were employed to empirically test research hypotheses.

The research revealed that relation between executive and legislative positively associated with delays in preparations of Regional Revenue and Expenditure. In other words, the better relation between executive and legislative are likely to lower the delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Also, the educational backgrounds positively influence delays in the preparations of Regional Revenue and Expenditure. It means that advancement in educational backgrounds are likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Another factor was performance indicators which positively associate with delays in preparations of Regional Revenue and Expenditure. This infers that increase in performance indicators will likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Meanwhile, commitment was not supported. 

Key words: Delays in preparations of Regional Revenue and Expenditure, relation between executive and legislative, educational backgrounds, performance indicators, preparations of Regional Revenue and Expenditure</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2017-06-14</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/734</dc:identifier>
	<dc:identifier>10.52062/keuda.v1i2.734</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 1 No. 2 (2016)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 1 No 2 (2016)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/734/669</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 Jurnal Kajian Ekonomi &amp; Keuangan Daerah</dc:rights>
</oai_dc:dc>