The Influence of Regional Function Budgets on the Re-Election of Incumbents in Indonesia
DOI:
https://doi.org/10.52158/jaa.v3i2.1080
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Keywords:
Regional Function Budget, Regional Head Election, Regional Government, Incumbency
Abstract
This research analyzes the impact of budgeting realization on regional functions on the probability of re-election of incumbents in Indonesia in 2014-2020 with a final sample size of 3,440 observations. Through a probit regression analysis approach and case studies in several regions in Indonesia, this research explores the relationship between the size of budget realization for certain functions in the region and the chance of the incumbent returning in the general election. The results of the research show that there is a significant positive and negative correlation between the realization of budgeting for the functions of education, public facilities, and regional culture and tourism and the level of incumbent re-election. These findings highlight the role of budget realization in influencing public perceptions of incumbent performance and regional head election strategies in maintaining their position. The implication of these findings is the need for a deeper understanding of the dynamics of budget politics at the local level as well as the need to ensure transparency and accountability in the use of public budgets to minimize the potential for misuse for political interests. Researchers are expected to be able to analyze further the factors that can influence the incumbent's re-election.
Keywords: Regional Function Budget, Regional Head Election, Regional Government, Incumbency
References
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Ariyanto, D., & Dewi, AA (2019). Incumbent Opportunism in Revenue and Expenditure Budgeting in the 2017 Simultaneous Regional Head Elections. Scientific Journal of Accounting and Business, 41–55.https://doi.org/10.24843/jiab.2019.v14.i01.p05
Ariyanto, D., & Dewi, AA (2019). Incumbent Opportunism in Revenue and Expenditure Budgeting in the 2017 Simultaneous Regional Head Elections. Scientific Journal of Accounting and Business, 41–55.https://doi.org/10.24843/jiab.2019.v14.i01.p05
Auliyah, U., Suhairi, S., & Yeni, NS (2020). The Influence of Grant Expenditures, Social Assistance Expenditures, Financial Assistance Expenditures, and Public Facilities Expenditures on the Electability of the Incumbent in the 2017 Regional Election. Economics: Journal of Economics and Business, Vol 4 No 1, 62-67.
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Boyne, GA & James O., John, Peter and Petrovsky, N., (2009). "Democracy And Government Performance: Holding Incumbents Accountable In English Local Governments". The Journal Of Politics, Vol 71 (No 4):1273-1284.
Brander, A., (2003). "The Effect Of Fiscal Performance On Local Government Election Results In Israel: 1989-1998". Journal Of Public Economics. 87. 2187–2205.
Corvalan, A., Cox, P., & Osorio, R. (2018). Indirect political budget cycles: Evidence from Chilean municipalities. Journal of Development Economics, 133(January), 1–14
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Dharma, F., & Martani, D. (2016). The Influence of Government Implementation Performance and Regional Financial Capacity on the Electability of Incumbent Regional Heads in the Regional Election. In: National Accounting Symposium, 1-22.
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Francis WL, & Kenny LW, & Schmidt AB, (1994). "Retrospective Voting and Political Mobility". American Journal of Political Science, Vol. 38 No 4 Nov pp 999-1024.
Furqan, AC, Wardhani, R., Martani, D., & Setyaningrum, D. (2021). Financial reporting, public services and local executives' re-electability in Indonesian. Cogent Business & Management, 1-2
Habibi, M., Kalalinggi, R., & Alaydrus, A. (2017). Politics of Grant Expenditure Budget and Social Assistance Expenditure for Incumbent Regional Head Candidates in the 2015 Regional Head General Election in Samarinda City. eJournal of Government Science, Vol 6, No 1, 270-282.
Haris, N., Furqan, AC, Kahar, A., & Karim, F. (2023). Disaster risk index on disaster management budgeting: Indonesia's national data set. Jamba-Journal of Disaster Risk Studies, 15(1), 1365.
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Martha, Diah. 2016. Analysis of Regional Expenditure Budgets Before and During the Regional Head General Election (Pemilukada) in Non-incumbent Regions in Indonesia. Thesis. Lampung University
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Mullin, M., & Hansen, K. (2022). Local News and the Electoral Incentive to Invest in Infrastructure . American Political Science Review, 1-6
Prasetyoningsih, N. (2014). The Impact of Simultaneous General Elections on the Development of Indonesian Democracy. Legal Media Journal, Vol 21, No 2, 242-262.
Reed, W., & Cho, J. (1998). A Comparison of Prospective and Retrospective Voting with Heterogeneous Politicians. JOURNAL ARTICLE, Vol 96 No 1, 93-116.
Saputri, LBA (2019). Analysis of Budget Allocations for Grant Expenditures, Social Assistance Expenditures, Work Visit Expenditures and Capital Expenditures Before and After the Regional Election in Central Java.https://dspace.uii.ac.id/handle/123456789/16513
Satria, RY, Fachruzzaman, & Robinson. (2013). Utilization of Regional Revenue and Expenditure Budget (APBD) Expenditures in Incumbent Re-Nominations. Fairness Journal, 3(22), 285–312.
Alwan Sri Kustono, Wulan Pangestu, Rochman Effendi. (2020). COMPARATIVE ANALYSIS OF THE UTILIZATION OF APBDPOSPHOPPING IN INTENDANT AND NON-INcumbent Electoral Areas. Indonesian Journal of Accounting and Governance, Vol. 4, no. 1, 2579-7573
Amalia, CR, & Pratolo, S. (2013). Analysis of the Alleged Utilization of Grant Expenditures, Social Assistance Expenditures, and Incumbent Financial Assistance Expenditures in Regional Elections and Their Effectiveness on Regional Original Income. Journal of Accounting & Investment, Vol 16 No 1, 1-13.
Arifin, T., & Purnomowati, NH (2017). Government Expenditure, Political Cycle and Rent Seeking. International Journal of Business and Society, 18(3), 461-468.
Ariyanto, D., & Dewi, AA (2019). Incumbent Opportunism in Revenue and Expenditure Budgeting in the 2017 Simultaneous Regional Head Elections. Scientific Journal of Accounting and Business, 41–55.https://doi.org/10.24843/jiab.2019.v14.i01.p05
Ariyanto, D., & Dewi, AA (2019). Incumbent Opportunism in Revenue and Expenditure Budgeting in the 2017 Simultaneous Regional Head Elections. Scientific Journal of Accounting and Business, 41–55.https://doi.org/10.24843/jiab.2019.v14.i01.p05
Auliyah, U., Suhairi, S., & Yeni, NS (2020). The Influence of Grant Expenditures, Social Assistance Expenditures, Financial Assistance Expenditures, and Public Facilities Expenditures on the Electability of the Incumbent in the 2017 Regional Election. Economics: Journal of Economics and Business, Vol 4 No 1, 62-67.
Bita Lailatul Yasinta. (2018). Analysis of the Influence of Education Expenditures, Health Expenditures, Infrastructure Expenditures, and Poverty Levels on the Human Development Index. Journal of Business and Economics (JBE), 1(4), 144.
Boyne, GA & James O., John, Peter and Petrovsky, N., (2009). "Democracy And Government Performance: Holding Incumbents Accountable In English Local Governments". The Journal Of Politics, Vol 71 (No 4):1273-1284.
Brander, A., (2003). "The Effect Of Fiscal Performance On Local Government Election Results In Israel: 1989-1998". Journal Of Public Economics. 87. 2187–2205.
Corvalan, A., Cox, P., & Osorio, R. (2018). Indirect political budget cycles: Evidence from Chilean municipalities. Journal of Development Economics, 133(January), 1–14
Davis, G. 2003. Management Information Systems. Yogyakarta
Dharma, F., & Martani, D. (2016). The Influence of Government Implementation Performance and Regional Financial Capacity on the Electability of Incumbent Regional Heads in the Regional Election. In: National Accounting Symposium, 1-22.
Elsa, E., & Kosandi, M. (2021). Budget Politics in Preparing Grant Funds for the 2020 Regional Election (Case Study of Karawang Regency and South Tangerang City). Polycracy: Journal of Politics and Democracy, Vol 1 No 1, 14-27.
Fajar, MA, & Lilis, I. (2020). The Influence of Education Expenditures, Health Expenditures and Housing and Public Facilities Expenditures on the Human Development Index (Case Study of the Cianjur Regency Regional Government). Indonesian Accounting Research Journal, 1(1), 108–118.
Firmansyah, MI, Rahmanto, F., & Purwaningsih, T. (2021). Budget Politics: Allocation of Pre-2019 Presidential Election Social Assistance Funds in Indonesia as a Tool to Increase Electability. Journal of Political Discourse, Vol 6 No 1, 26-36.
Francis WL, & Kenny LW, & Schmidt AB, (1994). "Retrospective Voting and Political Mobility". American Journal of Political Science, Vol. 38 No 4 Nov pp 999-1024.
Furqan, AC, Wardhani, R., Martani, D., & Setyaningrum, D. (2021). Financial reporting, public services and local executives' re-electability in Indonesian. Cogent Business & Management, 1-2
Habibi, M., Kalalinggi, R., & Alaydrus, A. (2017). Politics of Grant Expenditure Budget and Social Assistance Expenditure for Incumbent Regional Head Candidates in the 2015 Regional Head General Election in Samarinda City. eJournal of Government Science, Vol 6, No 1, 270-282.
Haris, N., Furqan, AC, Kahar, A., & Karim, F. (2023). Disaster risk index on disaster management budgeting: Indonesia's national data set. Jamba-Journal of Disaster Risk Studies, 15(1), 1365.
Kurniawan, Agung. 2005. Public Service Transformation, Reform, Yogyakarta.
Lewis, B., Nguyen, HT, & Hendrawan, A. (2020). Political accountability and public service delivery in decentralized Indonesia: Incumbency advantage and the performance of second term majors. Journal of European Political Economy, 1-15.
Martha, Diah. 2016. Analysis of Regional Expenditure Budgets Before and During the Regional Head General Election (Pemilukada) in Non-incumbent Regions in Indonesia. Thesis. Lampung University
Mayhew, D. R. (1974). Congress : The Electoral Connection.pdf. New Haven: Yale University Press.
Mullin, M., & Hansen, K. (2022). Local News and the Electoral Incentive to Invest in Infrastructure . American Political Science Review, 1-6
Prasetyoningsih, N. (2014). The Impact of Simultaneous General Elections on the Development of Indonesian Democracy. Legal Media Journal, Vol 21, No 2, 242-262.
Reed, W., & Cho, J. (1998). A Comparison of Prospective and Retrospective Voting with Heterogeneous Politicians. JOURNAL ARTICLE, Vol 96 No 1, 93-116.
Saputri, LBA (2019). Analysis of Budget Allocations for Grant Expenditures, Social Assistance Expenditures, Work Visit Expenditures and Capital Expenditures Before and After the Regional Election in Central Java.https://dspace.uii.ac.id/handle/123456789/16513
Satria, RY, Fachruzzaman, & Robinson. (2013). Utilization of Regional Revenue and Expenditure Budget (APBD) Expenditures in Incumbent Re-Nominations. Fairness Journal, 3(22), 285–312.
Published
2024-12-26
How to Cite
Yopi Loves, Andi Chairil Furqan, Nina Yusnita Yamin, & Muhamad Iqbal. (2024). The Influence of Regional Function Budgets on the Re-Election of Incumbents in Indonesia. Journal of Applied Accounting, 3(2), 91-100. https://doi.org/10.52158/jaa.v3i2.1080
Section
Articles
Copyright (c) 2024 Yopi Loves, Andi Chairil Furqan, Nina Yusnita Yamin, Muhamad Iqbal
This work is licensed under a Creative Commons Attribution 4.0 International License.
