INTERNATIONAL CONFERENCE OF ASEAN PERSPECTIVE AND POLICY
ANALYSIS OF APBD SILPA AND CASH FLOW IN THE USE
OFCAPITAL E XPENDITURE IN THE DISTRICT GOVERNMENT
OF KARO
Oktarini Khamilah Siregar1.
Ruth Jubelia Ginting1 Faculty of Social Science,Universitas Pembangunan Panca Budi.
Medan.
Indonesia oktarinikhamilah@dosen.
ABSTRACT
This study focused to determine the contribution SILPA and Cash Flow in the use of the Capital Expenditure in Karo regency government .
Samples ares Regional Treasurer (BUD) Karo form of Local Government Financial Statements from 2010 to 2015.
The research approach is descriptive research approach by conducting analysis of Contributions .
The results of this study indicate that the Revenue Funding is SiLPAwhich has a small contribution to the funding of the Capital Expenditure.
While cash flow has Immense Contributions in funding the Capital Expenditure by percentage consistently 100%.
Keywords : The Remaining Budget.
Cash Flows.
Fiscal Year .
Use of the CapitalExpenditure that produceoutputin the form of fixed assets.
the utilization of fixed assets produced is synthesized directly with the public service or used by the community .
uch as roads, bridges, sidewalks, sports building, stadium, jogging track, drainage, and beacon traffi.
and is not directly used by the general public .
uch as office building of governmen.
In the public policy perspective, most of the capital spending related to the public service so that each annual budget amountslarge relatively.
Things which are needed to be addressed in the budgeting process of capital expenditure is attributable to spending after fixed assets obtained, i.
expenditure and maintenance of assets remain It is necessary to do the counting carefully so that it is not a burden on the budget in the form of a reduction of the budget allocation for the field/other sectors.
It can be concluded that the capital expenditure is a type of direct spending that can be used to finance the supplying of assets and also facilities and infrastructure for the benefit of the government and public.
INTRODUCTION
Background of the Problem In theera offiscal decentralization,giving theauthorityto theregionsin theset uptheir own householdis expectedtosupporttheimprovement Serviceimprovement sectorincludes theavailability ofequipment and The availabilityof themis allocated Therefore, forcapital expenditure has not beendetermined in thelaws specifically, butalltypes ofacceptance region can beallocatedtofund theregional expenditure,one of them is capital expenditure, financingnamely theremainingof moreBudget calculations (SiLPA), the acceptancearea loan.
Regional Reserve Fund and theproceeds from thesale of thewealth of areas that separated .
egulations Number 33 2.
Theremainingof morebudget calculations(SiLPA) is thedifference spendingduringaperiodofbudget (Permendagri 13 SiLPAinLocal Government Financial Report (LKPD)District Thesource of financing for capital expenditure has not been determined the regulations specifically.
But all kinds of resources regional acceptance can be allocated to fund the regional expenditure one of which is thecapital Resources of regional acceptance .
egulation No.
that can be used as a source of regional expenditure come from regional income and the acceptance of financing.
Local revenues originate from theoriginal regional income (PAD): Regional taxes, levies area, the results of the regional wealth PADinvalid.
Balanced-subsidy: funds for the Literature Review 1Theoretical Framework 1 Capital expenditure Capital expenditure is budget for fixed assets and other assets that benefit more than one accounting period (Government Regulation No.
Capital expenditure is a component of the direct spending in the government budget
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results of the General Allocation Fund and theSpecial Allocation Fund.
Miscellaneous a valid income: the proceeds from the sale of the wealth of the area that is separated, current account services, interest income, the benefits of the difference in the exchange rate of the rupiah against the foreign currency and the commission, pieces, or any other form as a result of sales and/or procurement of goods or services by the local governmentwhile the acceptance of regional financing stems from theuse of the previous budget year SiLPA, the Acceptance Area Loan, reserve fund areas andResults Sales of regional wealth.
deficit as a result of the effort to raise the quality of service and the welfare of the society according to the explanation in the PMK No.
45/PMK.
02/2006.
If SiLPA has large enough area and is estimated to have been able to finance all capital spending areas and for the provision of infrastructure and to improve public services do not have to wait for the transfer of funds from the Central Government.
Transfer funds can be allocated for operational spending and unexpected expenditure areas.
Cash Flows According to the PSAP No.
03 cash flow is the inflow and outflow of cash and cash equivalents at general bursar Country/Region.
The Purpose of reporting of cash flows is to provide information about the source of the use of the changes in cash and cash equivalents during a period of accounting and the balance of cash and cash equivalents at reporting date.
This information is presented to the accountability of decision which consists of Cash Flows from Operating Activities, the inflow of cash from operating activities mainly obtained fromtax State Revenues (PNBP).
of grants and the company profit state/region and other investment.
outflows of cash for operating activities mainly used for expenditures :personnel goods expenditures.
GrantsSocial Assistance.
Shopping Other/Unexpected.
andTransfer out.
Theactivities of non-financial of asset investment.
Financing Activities and Non- budget Activity.
2 Government Financial Report In accordance with the applicable SAP is currently based on SAP akrual regulated in the Regulation of the Government of the Republic of Indonesia No.
71/2010
(PP)
71/2010
aboutAccounting Standards of Government, where according to the explanation of the regulation of the Financial Report is the size of the normative which needs to be realized in the accounting information so that it can fulfill the Financial reports that are generated from the implementation of the SAP based on Akrual intended to provide greater benefits for stakeholders, both the users and audit government financial report, compared with the costs Main Financial Report consists of the first report on budget (LRA), the realization of the total funding report presents the elements which are the income of the LRA.
Shopping.
Transfer.
The Surplus/deficit of LRA.
Funding and the remaining more/less budget financing.
Second, the Report Changes Budget Balance More ( The Report Changes SAL) presents the elements of the budget balance earlier period, the use of budget balance, the remaining more/less financing of the total funding allocated in the current year,accounting error correction in the previous year and the balance of the budget is the end of the period.
Third is the Balance, fourth is Operational Report.
The fifth isCash Flow Report and sixth is the Ekuitas changes report, home equity, a surplus/deficit LO on the corresponding period, mentioned that the corrections directly add/imbedded equity and note of the Financial Report.
The remaining of More Budget calculations (SiLPA) According to the Regulation of the minister in the land (Permendagr.
Number 13 2006.
SiLPA is the remaining funds which are obtained from the actualization of revenue and the regional budget spending during a period.
SiLPA is one of the financing sources used to close the budget Conceptual Framework As the autonomous region, government is given authority widelyby Central Government to manage his own household to accelerate the realization of community welfarein the preparation and presentation of the financial report of the government which is regulated by the Government Accounting Standards (SAP).
The SAP that is happening now is based on SAP akrual regulated in the Regulation of the Government of the Republic of Indonesia Number 71 2010 about accounting standards of The function of the implementation of the acceptance and expenditure in the context of the implementation of the budget on local government is carried out by the treasurer of the Regional General (BUD).
Description of the absorption of the budget based on the report SKPD each year only reaches around 6575%.
absorption of cover the expenditure for the employees or routine expenditures and spending non-civil servants or development activities.
The cause of the low budget absorption indicated because most development activities both in the procurement of goods and services .
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In the administration of the activities is to absorb the Big or small budget absorption influenced by the implementation of the program/activity which have been planned previously.
The Existence of the remaining More Budget calculations (SiLPA)will have an impact on the fulfillment of the composition of spending on the next period.
If SiLPA has large enough area and is estimated to have been able to finance the entire spending ofregion capital, then to the provision of infrastructure and to improve public services do not have to wait for the transfer of funds from the Central Government.
In addition, with the support of the Information cash flow as the indicator number of cash flow in the future will come and will be done by evaluation how big contribution SiLPA and cash flow against the use of capital expenditure.
Now the conceptual framework in this research can be described as The District Government of KARO Treasurer Of The Regional General Bu.
Karo Regency PP No.
71 Tahun 2010 Capital Expenditure cash flow
SILPA
EVALUATION
Pictrure 2.
1Conceptual Framework anumber ofcharacteristics which is ownedbythe population (Sugiyono 2013:.
Samplesinthis researchis thetreasurer of theRegional General or BUD atKaro District in theform ofLocal Government Financial Report from2010until 3The hypothesis The hypothesis in this research is the contribution of SiLPA and cash flow in the use of capital expenditure in the District Government of Karo has been existed.
The typeanddata sources The Data analyzedinthis researchis a beenprocessedfurtherandservedby theother party.
Researchdatawill Data SiLPA,Cash Flowandcapital expenditure from theFinancial Report theLocal GovernmentOfKaro2010until2015 obtained by thetreasurer of theRegional General or BUD atKaro Regency.
Research Method Research Approach This This researchanalyzes thecontribution ofmorebudget calculations (SiLPA) andcash flowtoward thedependent variablesnamelycapital Population and Sample /Types and Sources of Data The technique of Data Collection The technique ofdata collection inthis researchis collection that is obtainedfrom theFinancial Management AgencyKaro District.
addition,researchersalsodoliteraturethroughbooks andjournals relatedtoproblems that are examined.
The populationandSampleResearch The theobjectorsubject that has thequalityandspecified characteristics which is determined by (Sugiono, 2013:.
Thepopulationinthis researchis theentire SKPD in the District Government of Karo.
Sampleispartof Data Analysis Techniques INTERNATIONAL CONFERENCE OF ASEAN PERSPECTIVE AND POLICY The Year The amount of (R.
This isDescriptive 547,97 ResearchusingAnalysis TechniquesContribution,wherethis 841,44 786,79 begivenfromSiLPAandcash
640,00
863,62
Comparison usedis thelargenumber 081,89 ofSiLPAandcash flowtocapital spending or TheFormula usedtocalculate Source:financial reports of the District thecontributionaccording to Abdul Halim Government DPPKAD Karo, 2016 Pn1,.
n is:
= ( Q Xn1,.
n / QYn1,.
x 100% 4.
Cash Flows .
The vast number of cash flow which is the total of income and the acceptance of finance accumulates can be used by the local government Exp:
to fund the regional budget expenditure of both Pn1 = Contribution of SiLPA direct and indirect spending.
Cash Flow is QXn1 =The amount of SiLPA APBD for capital expected to contribute in terms of the financing in QYn =Capital expenditure/ capital spending order to increase the amount of fixed assets which Pn2 =Contribution of cash flow is allocated in the form of capital spending.
QXn2 =Total amount of cash flow Thefollowing data regarding in Karo District QYn =Capital expenditure/ capital spending Budget year 2010-2015:
The identification of theclassificationcriteria for Capital Expenditure Capital Expenditure is budget spending for 80% - 100% = VeryLarge fixed assets and other assets that gives benefit 60% - 79% = Great more than one period of accounting.
In other 40% - 59% = Large anough words capital spending is done in the frame of the 20% - 39% = Enough addition of the capital increase fixed 0 percent - 19 % = Small assets/inventory has a value of more than one accounting period.
The following is the capital The Research Results and Discussion expenditure data at Karo District Budget Year Research Results 2010-2015 :
The remaining of more budget calculations The table 4.
3 capital expenditureat Karo Regency Year (SiLPA) The remaining of budget more in the previous 2010-2015 The The amount of (R.
year which becomes the reception in the current Year year (SiLPA) is the source of the internal 832,00 acceptance of Local Government can be used to 559,00 fund the activities of the current year.
There are 970,00 two forms of the use of SiLPA, to continue 245,00 activities that have not been completed in the 656,27 previous year and finance new activities that are 224,30 not in the Regional Budget, advanced and new activities are:
Source: Financial Reports of the District Government DPPKAD Karo, 2016 Advanced Activities Advanced activities from the previous year were carried out at the beginning of the current year using the remaining budget that has not been implementation of advanced budget document at the end of the previous year.
Hypothesis Testing Based on the results of research on the Regional Budget of SiLPA Analysis and cash flow in the use of capital spending in the District Government of Karo, then hypothesis test analysis contribution is done as follows:
New Activities In the budget change, adding new activities throughoutcan be completed until the end of the year budget, except in cases of urgent or The following data regarding SiLPA in Karo District Budget in 2010-2015:
The table 4.
1 SiLPA Karo Regency in 2010-2015 Analysis of the contribution of SiLPA against capital expenditure SILPA is one of the sources of the acceptance of the financing that can be used to fund capital spending, they are as follows:
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The budget year 2010 = .
500/ 92.
x 100% = 5,05% Thebudget 2011=274.
x 100% = 8.
The budget year 2012 = ( 0/ 153.
x 100% = The lowest infection rate was from 0.
The budget year 2013 = ( 0 / 245.
x 100% = The lowest infection rate was from 0.
The budget year 2014 = .
076/55.
100 % = about 2,79% The budget year 2015 = .
900/300.
100% = 65,53%
Infrastructure in Karo District, to see the great contribution of cash flow to the addition of fixed assets/capital spending , and the result is obtained like the following :
The budget year 2010 = .
832/674.
x 100% = 13,65% The budget year 2011 = .
173,79/128.
x100% = 574,02% The budget year 2012 = .
762,96/ 153.
x 100% = 530,89% The budget year 2013 = .
802,13/245.
x100% = 396,63% The budget year 2014= .
532,/155.
x100% = 695,49% The budget year 2015 = .
815,9/300.
x100% = 537,75% Analysis of cash flows of capital spending The amount of funds the Cash Flows of Income plus with the acceptance of the financing is expected to contribute to fund the addition of fixed assets especially in the field of The Discussion SiLPA contribution in the use of capital mebeulair, the computer and the procurement of the studio tools.
The contribution of cash flow in the use of capital expenditure From the analysis of the contribution of the year 2010-2015 SILPA is known that the number of funds from the budget which is used to fund the capital expenditure is on 2015 of 65,53% to the activities of the rehabilitation and reconstruction of the post-disaster Handling Eruption Mount Sinabung, for years 2014 of about 2,79 % is for education assistance.
Rehab and Development Mebeulair Procurement and Procurement of Vehicles for office Operational .
For 2013 and 2012 there was no addition of fixed assets financed by the Budget SILPA.
For 2011 of 8.
78 % is to support the implementation of Compulsory Education Program in nine-year Basic Education Program.
Medium.
Market Development in the sub-district Tigapanah, support for the development program of tourism destinations and support for the program to increase the production of fisheries.
The year 2010 which amounts 5,05% is for manufacturing the fence SD found in several sub districts in Karo and it was also used for the procurement of tools of communication.
From the analysis of the contribution of the year 2010-2015 is known that the amount of funds of the Cash Flows used to fund capital spending based on the results of the analysis of the contribution of the above 100%, where in accordance with the specified identification which is determined shows that cash flows contribute very large in terms of the funding of capital expenditure.
In this case in accordance with the data found in the report on budget and in the analysis by using the analysis of the contribution of cash flow contributes large enough in terms of infrastructure development in the district of Karo especially the development of the irrigation network, where the irrigation network is an important asset which taking into account that the main source of income of Karo District is Agriculture.
Besides the availability of cash flows to the District Government of Karo also contributed to the development of the road access/Office Building and supporting facilities infrastructure/facilities.
The Conclusion and Suggestions Conclusion The condition of thefinancial management inKaro districtduring 6 .
budget years was started from theyear 2010-2015.
It did notabsorbednamelySiLPA.
The remaining ofmorebudget calculations (SiLPA)APBD 2010-2015 budget year hasa
small contributiontoward thefunding ofcapital The funding ofcapital expenditure that uses SiLPA fundsis dominated more for activities in theEducation OfficeandOffice Administration Services Programand also the Program
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ImprovingFacilitiesandInfrastructurein SKPD in Karo District.
Cash Flowshavea thepercentage ofabove 100%,thisshowsthatKaro Districtin theimplementation oftheir activities stilluseshelpfromlocal revenues and transfer funds income.
Inthis case, in accordancewith theRegional Financial Report.
Transfer Funds The availability ofcapital expenditure isin theform offixed assetswhich havea big support for theimprovementofeducation service, health, improvement ofroads accessandother infrastructure improvements that willsupport theinterest investor toinvest inKaro District.
addition, withthe availability of asset
SKPD
toworkeffectivelywith theavailability ofmeans ofPrasana Offices in each SKPD.
2 Suggestions For thenext researcher can use the same variable but the location of the research in othergovernment in North Sumatra and then compare with the Government ofKaro District.
With theexistence of the official forum isthroughMusrenbangVillageandMusrenbangSubDistricts, andgivesuggestionrelated tothelocal government performance that has not been optimal, firstininfrastructure development that is still consideredless than maximum in eachvillage and sub-district.
For theregional governmentshouldpay attention to theAreas Financial Management so Toevaluate thebudget SKPD per quarterso thatbefore thebudget yearended, itcan beensuredthat thebudgethas beenabsorbedandactivities that areespeciallydirectly relatedto theinterests of thecommunitythat has beenrunningwell.
References