Analisa Pengaruh Pinjaman Daerah, Pendapatan Daerah serta konsukensinya terhadap Kelangsungan Perencanaan Belanja Daerah pada Pemerintahan Daerah di Jawa Barat
(Studi Kasus Pinjaman & Pendapatan Daerah vs APBD 2015-2021)
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Abstract
Abstract
Each Regional Government will compile Regional Expenditures annually, intended for development purposes as well as government operational financing. Fulfilling the need for Regional Expenditures, currently still rely on regional revenues, both regional tax funds and the central government, as well as other legitimate income or what we know as regional income. Some regions seek to carry out development optimally, even though their regional revenues are inadequate so, to maintain a balanced Regional Revenue and Expenditure Budget, many Regional Governments in West Java in meeting their budget needs are forced to borrow funds from other parties. In general, regional loans are allowed in the law, but if they are not effective and efficient in their use, they will directly affect the quality of regional expenditures in the following year, this is because the regional government in the following year is obliged to return in the form of principal and interest installments by mutual agreement, so that has an impact on reducing the portion for other development financing plans, because it is prioritized to fulfill its commitments to third parties, and also has an impact on emphasis on Regional Revenue which must be higher in the following year's revenue to fulfill its commitments to its obligations. This study also analyzed the influence of Regional Loans, Loan Installments, Regional Income on Government expenditures in West Java.
Abstrak
Setiap Pemerintah Daerah akan menyusun Belanja Daerah setiap tahunnya, ditujukan untuk keperluan pembangunan maupun pembiayaan operasional pemerintahan. Pemenuhan kebutuhan Belanja Daerah tersebut, saat ini masih mengandalkan atas Penerimaan daerah baik dana pajak daerah maupun pemerintah pusat, serta Pendapatan lain-lain yang sah atau kita kenal dengan pendapatan daerah. Beberapa daerah berupaya untuk melaksanakan pembangunan secara optimal, meskipun dari Penerimaan Daerahnya kurang memadai, sehingga guna menjaga Anggaran Pendapatan Belanja Daerah yang berimbang, banyak Pemerintah Daerah di Jawa Barat dalam memenuhi kebutuhan anggarannya terpaksa melakukan peminjaman dana dari pihak lain. Secara umum Pinjaman Daerah diperbolehkan dalam Undang-Undang, tetapi bila tidak efektif dan efisien dalam penggunaanya maka berpengaruh langsung terhadap kualitas Belanja Daerah pada tahun selanjutnya, hal ini disebabkan Pemerintah Daerah pada tahun berikutnya wajib mengembalikan berupa angsuran pokok dan bunga sesuai dengan kesepakatan bersama, sehingga berdampak terhadap pengurangan porsi untuk rencana pembiayaan pembangunan lainnya, karena diprioritaskan untuk memenuhi komitmennya kepada pihak ketiga, serta berdampak pula pada penekanan terhadap Penerimaan Daerah yang harus lebih tinggi pada penerimaan tahun berikutnya guna memenuhi komitmen atas kewajibanya. Pada penelitian ini juga dianalisa tentang pengaruh atas Pinjaman Daerah, Angsuran Pinjaman, Pendapatan Daerah terhadap pengeluaran Pemerintah di Jawa Barat.
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