Published: 2025-12-01

Analisis Flypaper Effect Pada Pendapatan Asli Daerah, Dana Perimbangan dan Sisa Lebih Perhitungan Anggaran Terhadap Belanja Daerah Pemerintah Kota di Pulau Sumatera

DOI: 10.35870/jemsi.v11i6.4877

Msy. Nur Aisyah Putri, Sulaiman Sulaiman, Sri Hartaty
  • Msy. Nur Aisyah Putri: Politeknik Negeri Sriwijaya
  • Sulaiman Sulaiman: Politeknik Negeri Sriwijaya
  • Sri Hartaty: Politeknik Negeri Sriwijaya
JEMSI Volume 11 Nomor 6 Desember 2025

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Abstract

This study aims to evaluate the influence of Regional Original Revenue (PAD), Balancing Funds, and Budget Surplus (SiLPA) on Regional Expenditure, as well as to identify indications of the Flypaper Effect in municipal governments across Sumatra Island during the 2019–2023 period. The data used in this study are secondary data obtained from the Budget Realization Reports (LRA) within the Local Government Financial Reports, sourced from the Audit Reports (LHP) of the Audit Board of the Republic of Indonesia (BPK RI). The methodology employed in this research is a quantitative approach using panel data analysis and multiple linear regression with a Fixed Effect Model.The results show that, partially, PAD, Balancing Funds, and SiLPA have a significant effect on Regional Expenditure. Simultaneously, PAD, Balancing Funds, and SiLPA also have a significant influence on Regional Expenditure. The coefficient of determination value obtained is 97.03%, indicating that PAD, Balancing Funds, and SiLPA collectively explain the variability in Regional Expenditure, while the remaining 2,97% is explained by other variables not included in this study. The regression coefficient results show that the Balancing Funds have a larger coefficient than PAD, namely 0,156000 dan 0,607841 compared to, resulting in a value of 0,256 < 1, which indicates the presence of the Flypaper Effect. This suggests that local governments are more responsive to transfer funds received through Balancing Funds than to optimizing PAD as a source of regional financing.

Keywords

Regional Original Revenue ; Balancing Funds ; Budget Surplus Regional Expenditure ; Flypaper Effect

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Putri, M. N. A., Sulaiman, S., & Hartaty, S. (2025). Analisis Flypaper Effect Pada Pendapatan Asli Daerah, Dana Perimbangan dan Sisa Lebih Perhitungan Anggaran Terhadap Belanja Daerah Pemerintah Kota di Pulau Sumatera. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(6), 5308-5315. https://doi.org/10.35870/jemsi.v11i6.4877
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 6 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Msy. Nur Aisyah Putri
Google Scholar ResearchGate ORCID

Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.

Sulaiman Sulaiman
Google Scholar ResearchGate ORCID

Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.

Sri Hartaty
Google Scholar ResearchGate ORCID

Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.

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