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THE EFFECT OF FIXED ASSETS VALUE, REGIONAL ORIGINAL

INCOME AND CAPITAL EXPENDITURES ON MAINTENANCE

EXPENDITURES IN THE DISTRICT/CITY OF SOUTH SUMATRA

PROVINCE

Melda Novri Andini

, Kiagus Zainal Arifin

, Nurhasanah

Program Studi Div Akuntansi Sektor Publik Politeknik Negeri Sriwijaya Palembang, Indonesia

1, 2, 3

Email : meldanovriandini@gmail.com, zainalarifin1434@gmail.com,

nurhasanahrizkiramadhan@gmail.com

ARTICLE INFO

ABSTRACT

Date received : 25 Juni 2022

Revision date : 12 July 2022

Date Approved: 24 July 2022

The government gives freedom to each region to regulate its

own government affairs, including the distribution of

development funds with the aim of maintaining the continuity

of government and improving the quality of public services.

The allocation of capital expenditures related to adequate

maintenance expenditures is very important to maintain the

state of government assets so that they can function

properly. Every year, various government work units have

budgeted the allocation. However, the allocated budget is

sometimes too large, resulting in excess funds and cannot be

maximized for other priority expenditures. The purpose of this

study is to determine the effect of Fixed Assets partially on

Maintenance Expenditure. The research method is basically a

scientific way to obtain data with certain purposes and uses.”

The type of research used in this research is quantitative

method. Quantitative research methods can be defined as

research methods based on the philosophy of positivism,

used to examine certain populations or samples, data

collection using research instruments, statistical quantitative

data analysis, with the aim of testing hypotheses that have

been determined. In accordance with the provisions of the

Decree of the Minister of Finance of the Republic of Indonesia

Number 01/KM.12/2001 concerning Guidelines for

Capitalization of State Owned Assets in the Government

Accounting System as regulated again through Minister of

Finance Regulation Number 181/PMK.06/2016 concerning

Administration of State Owned Goods, the condition of fixed

assets is grouped into good, lightly damaged and heavily

damaged. Conclusion: Partially Fixed Asset Value (X1) has no

effect and is not significant on Maintenance Expenditure (Y)

in the Regency/City of South Sumatra Province. Regional

Original Income (X2) has no effect and is not significant on

Maintenance Expenditures in the Regency/City of South

Keywords: Assets Value;

Regional Original Income;

Capital Expenditures;

Maintenance Expenditures

The Effect Of Fixed Assets Value, Regional Original Income And Capital Expenditures On

Maintenance Expenditures In The District/City Of South Sumatra Province

Indonesian Journal of Multidisciplinary Science

, Vol 1 (10), July 2022

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Sumatra Province.

This work is licensed under CC BY-SA 4.0

INTRODUCTION

Indonesia began implementing the regional autonomy policy on January 1, 2001

since the enactment of Law Number 22 of 1999 concerning Regional Government as

amended by Law Number 32 of 2004 and amended again until the latest revision of

Law Number 23 of 2014 concerning Regional Government. With the implementation of

regional autonomy, the Government gives freedom to each region to regulate its own

government affairs, including the distribution of development funds with the aim of

maintaining the continuity of government and improving the quality of public services.

Regional governments each year allocate capital expenditures to replace old assets and

purchase new assets, so that regional government assets increase in value from year to

year (Rustiyaningsih, 2012). The allocation of capital expenditures related to adequate

maintenance expenditures is very important to maintain the state of government assets

so that they can function properly. Every year, various government work units have

budgeted the allocation. However, the allocated budget is sometimes too large,

resulting in excess funds and cannot be maximized for other priority expenditures. The

allocation process is based on the budget realization report in the previous year. The

local government is considered to have carried out budget efficiency if the budget

efficiency ratio is less than 100, and vice versa (Mahmudi, 2010). The following table 1.

shows the Analysis of Spending Variance.

Table 1.

Shopping Variance Analysis

Percentage Shopping

Criteria

Less than 100%

Efficient

More than 100%

Inefficient

Source: (Mahmudi, 2010)

The following graph 1. shows the level of realization of maintenance

expenditures in the Regency/City of South Sumatra Province.

The Effect Of Fixed Assets Value, Regional Original Income And Capital Expenditures On

Maintenance Expenditures In The District/City Of South Sumatra Province

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, Vol 1 (10), July 2022

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Graph 1.

Maintenance Expenditure in Regency/City of South Sumatra Province

Source: Processed data, 2022

Based on graph 1. it shows that there is an inefficiency or waste of the

Maintenance Expenditure budget at Musi Banyuasin in 2016 and 2020 with the

realization percentage rates of 138% and 114%, respectively. Meanwhile, the

Regency/City of South Sumatra Province has used its budget efficiently. This means

that there are differences in budget management, especially for Maintenance

Expenditures. In addition, the Regency/City of South Sumatra Province shows the

realization of a fluctuating trend. Many regencies/cities of South Sumatra Province

allocate high and then fluctuate, as is the case in Musi Banyuasin Regency which shot

up from 2016 to 2017 amounting to Rp7,779,422,203 with a realization value of

Rp8,124,153,230 and Rp15,903,575, respectively. .433. Then in Musi Rawas which

increased significantly from 2017 to 2018 by Rp. 13,289,628,030 with a realization

value of Rp. 5,610,200,155 and Rp. 18,899,828,185, respectively.

Based on Government Regulation no. 71 of 2010 PSAP No. 7 concerning Fixed

Assets, Fixed Assets are tangible assets that have a useful life of more than 12 (twelve)

months to be used, or intended to be used, in government activities or utilized by the

general public. In one aspect, the increase and decrease in fixed assets does not adjust

to the maintenance budget so that fixed assets can continue to be suitable for use in

the context of public service and government administration, whereas the maintenance

The Effect Of Fixed Assets Value, Regional Original Income And Capital Expenditures On

Maintenance Expenditures In The District/City Of South Sumatra Province

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budget should be one of the priorities in maintaining the maintenance of fixed assets.

Based on the Budget Realization Report in the Regency/City of South Sumatra Province

for 2016 – 2020, especially in Palembang City in 2016 - 2017 that the Fixed Asset Value

shows the realization of a fluctuating trend and experienced a very drastic increase of

Rp. 6,021,998,425,073.58, from Rp5,775,059,817,107.22 in 2016 to

Rp11,797,058,242,180.80.

Sources of financing for local government expenditures can come from Regional

Original Revenues and Balancing Funds. Regional Original Revenue is regional income

obtained or collected based on regional regulations in accordance with applicable laws

and regulations. The local government is considered to have been effective/good in

allocating sources of income if the budget efficiency ratio is more than 100%.

Conversely, if it is less than 100%, it indicates that it is less effective / not good

(Mahmudi, 2010). This can be seen in table 1.2 which shows the Analysis of Income

Variance.

Table 2.

Income Variance Analysis

Percentage of Income

Criteria

Less than 100%

Not Good

More than 100%

Good

Source: (Mahmudi, 2010)

The source of income used for all expenditures is of course very expected to be

maximized. Regional Original Income obtained in the Regency / City of South Sumatra

Province is an important aspect, because the realization of Regional Original Income

which has an income variance of less than 100% means that it is less effective / less

good in obtaining income from its own region. The analysis of income variance can be

seen in graph 1.2 regarding the realization of Regional Original Revenue.

The Effect Of Fixed Assets Value, Regional Original Income And Capital Expenditures On

Maintenance Expenditures In The District/City Of South Sumatra Province

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Grafik 2.

Regional Original Income in Regency/City of South Sumatra Province

Based on graph 2., it shows that it is less effective or less good in obtaining the

lowest realization of Regional Original Revenue in Ogan Ilir Regency in 2017 and 2018

with the percentage level of realization of 31% and 30%, respectively. Meanwhile,

those who show that it has been effective and good in obtaining the highest realization

of Regional Original Revenue in OKI Regency in 2019 amounted to 151%. This means

that there are differences in the management of Regional Original Revenue. Research

(Ramadani, 2019) and (Widiasa, Edy Sujana, Darmawan, & SE, 2014), the results of the

study show that Regional Original Income has an effect and is significant on

Maintenance Expenditure. These results indicate that an increase in Regional Original

Revenue can lead to an increase in Maintenance Expenditure. This is not in line with

research by (Budi, 2019), that Regional Original Income has no effect on Maintenance

Expenditure.

In addition to regional revenues, there are also regional expenditures that can

affect maintenance expenditures, one of which is capital expenditures. Based on

Government Regulation Number 12 of 2019, capital expenditure is a budget

expenditure to acquire fixed assets and other assets that provide benefits for more than

1 (one) accounting period.

The Effect Of Fixed Assets Value, Regional Original Income And Capital Expenditures On

Maintenance Expenditures In The District/City Of South Sumatra Province

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Grafik 3.

Belanja Modal di Kabupaten/Kota Provinsi Sumatera Selatan

Based on graph 3. above, it can be seen that the trend of capital expenditures

starting from 2017-2018 decreased significantly in Pagaralam City in 2017 and 2018

with realizations of Rp. 195,241,879,541.38 and 92,576.062,279, respectively. The

decrease in the realized value of capital expenditures from 2017 to 2018 was

Rp102,665,817,262.38 or 52.58%. This is because not all expenses in the current year

are used for additional fixed assets. The results of the research by Widiasa, Edy Sujana,

Darmawan, & SE, (2014) and (Rustiyaningsih, 2012), the results of the study indicate

that capital expenditures have an effect and are significant on maintenance

expenditures. This is different from the results of research from Harini & Budi, (2019)

and Lumbanraja, (2019) which show that Capital Expenditures have no effect on

Maintenance Expenditures.

This research is a replication of previous research by (Nugroho, 2019) and the

development of research from Widasa, Gede et al by adding the Regional Original

Income variable because Regional Original Income shows the research results have a

positive and significant effect on Maintenance Expenditures. The difference between

this research and previous research is the object of research. The independent variables

used in this study are Fixed Assets, Regional Original Income and Capital Expenditures.

The object of the research is the regency/city of the province of South Sumatra. So with

this research, it is hoped that local governments can allocate sources of regional income

to maintenance expenditures in order to maintain the local government's fixed assets so

that they remain in good condition.

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From the description described above, researchers are motivated to conduct

research on Maintenance Expenditures in the Regency/City of South Sumatra Province,

with the following reasons: First, the phenomenon related to the inefficiency of budget

use in maintenance expenditures in the Regency/City of South Sumatra Province and

the fluctuating budget realization from year to year. Second, there are inconsistent

results of the independent variables that affect Maintenance Expenditure from previous

studies. Third, replication of the research by (Nugroho, 2019). Based on the description

above, the researcher is interested in conducting a study entitled "The Effect of Fixed

Asset Value, Regional Original Income, and Capital Expenditure on Maintenance

Expenditures in the Regency/City of South Sumatra Province.".

The purpose of this study: 1) To determine the effect of Fixed Assets partially

affect Maintenance Expenditure 2) To determine the effect of Regional Original Income

partially affect Maintenance Expenditure 3) To determine the effect of Capital

Expenditure partially affect Maintenance Expenditure 4) To determine the effect Fixed

Assets, Regional Original Income, and Capital Expenditures have a simultaneous effect

on Maintenance Expenditures. The benefits of the results of this study are expected to

be input for the Regency / City Government of South Sumatra Province so that there is

no waste in the use of the budget for maintenance expenditures. And so that the

Government can allocate the Regional Original Revenue budget for the maintenance of

Fixed Assets, Capital Expenditures and maintain the Fixed Assets in good condition.

METHOD

According to (Sugiyono, 2018), "The research method is basically a scientific way

to obtain data with certain goals and uses." The type of research used in this research

is quantitative method. According to (Sugiyono, 2018) suggests that:

Quantitative research methods can be interpreted as research methods based on

the philosophy of positivism, used to examine certain populations or samples, data

collection using research instruments, statistical quantitative data analysis, with the aim

of testing predetermined hypotheses.

RESULT AND DISCUSSION

Research result

Descriptive statistics

According to (Ghozali, 2018), "Descriptive statistics provide a description or

description of data seen from the average value (mean), standard deviation, variance,

maximum, minimum, sum, range, kurtosis and skewess (distribution gap)." Table 4.1

shows the results of descriptive statistics from the data of the dependent and

independent variables. The dependent variable is Maintenance Expenditure. The

The Effect Of Fixed Assets Value, Regional Original Income And Capital Expenditures On

Maintenance Expenditures In The District/City Of South Sumatra Province

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independent variables consist of Fixed Asset Value, Capital Expenditures, and Regional

Original Income in 15 Regencies/Cities of South Sumatra Province.

Tabel 3.

Hasil Statistik Deskriptif

Descriptive Statistics

Minimu

Maximu

Mean

Std.

Deviation

Nilai Aset Tetap

21,70

30,25

28,5247

1,19842

PAD

23,83

27,72

25,5232

,81260

Belanja Modal

25,25

27,74

26,6181

,50997

Belanja

Pemeliharaan

20,17

28,70

22,9109

1,37252

Valid N (listwise)

Source: SPSS Processing Results, 2022

Based on table 3. the results of descriptive statistics can be obtained the

minimum value, maximum value, average value, and standard deviation values

as follows:

1. Maintenance Expenditure in Regency/City of South Sumatra Province has a

logarithmic minimum value of 20.17 obtained by Empat Lawang Regency in 2016

with a realized value of Rp.572,300,700. This means that Empat Lawang

Regency realizes the lowest Maintenance Expenditure. The maximum value

transformed by a logarithm of 28.70 was obtained by OKI Regency in 2018 with

a realized value of Rp. 2,900,880,329,864. This means that OKI Regency realizes

the highest Maintenance Expenditure. The average value (mean) of Ln

Maintenance Expenditure in the Regency/City of South Sumatra Province for 5

(five) years for the 2016-2020 period is 22,9109 with a standard deviation of

1.37252.

2. Fixed Assets in the Regency/City of South Sumatra Province have a minimum

logarithmic value of 21.70 obtained by OKU Regency in 2020 with a value of

Rp.2,657,994,664.55. This means that OKU Regency has the lowest total fixed

asset value. The maximum value transformed by a logarithm of 30.25 obtained

by the City of Palembang in 2020 with a fixed asset value of Rp.

13,663,235,904,310.8. This means that the city of Palembang has the highest

total fixed asset value. The average value (mean) of Ln Fixed Assets in the

Regency/City of South Sumatra Province for 5 (five) years for the 2016-2020

period is 28.5247 with a standard deviation of 1.19842.

3. Regional Original Income in the Regency/City of South Sumatra Province has a

logarithmic minimum value of 23.83 obtained by Empat Lawang Regency in 2016

The Effect Of Fixed Assets Value, Regional Original Income And Capital Expenditures On

Maintenance Expenditures In The District/City Of South Sumatra Province

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with a value of Rp22,347,811,779.36. This means that Empat Lawang Regency

has the lowest realization value of Regional Original Income. The maximum

value transformed by the logarithm is 27.72 which was obtained by the City of

Palembang in 2017 with a value of Rp. 1,091,704,605,854.9. This means that the

City of Palembang has the highest realization of Regional Original Income. The

average value (mean) of Ln Regional Original Income in the Regency/City of

South Sumatra Province for 5 (five) years for the 2016-2020 period is 25.5232

with a standard deviation of 0.81260.

4. Capital Expenditures in the Regency/City of South Sumatra Province have a

logarithmic minimum value of 25.25 obtained by Pagaralam City in 2018 with a

value of Rp92,576.062,279. This means that Pagaralam City has the lowest

realization value of Capital Expenditure. The maximum value transformed by a

logarithm of 27.74 obtained by the City of Palembang in 2019 was Rp.

1,115,910,029,299.31. This means that the city of Palembang has the highest

realization of fixed capital expenditures. The average value (mean) of Ln Capital

Expenditures in the Regency/City of South Sumatra Province for 5 (five) years for

the 2016-2020 period is 26.6181 with a standard deviation of 0.50997

Discussion

Partial Effect of Fixed Asset Value on Maintenance Expenditure

Based on the results of the t-test (partial), the t-count value for the Fixed Asset

Value variable is 0.977. The t-count value obtained is smaller than the t-table value

(0.977 < 1.99394). In addition, the significance value of the Fixed Asset Value variable

shows a value above the 5% significant level (α = 0.05) which is 0.29. So that it can be

concluded that the variable of Fixed Asset Value partially has no effect and is not

significant on the Maintenance Expenditure variable in the Regency / City of South

Sumatra Province. This means that the first hypothesis in this study is rejected.

Furthermore, based on the strength of the relationship between the dependent variable

and the independent variable or analysis to determine how much the independent

variable explains the dependent variable, it can be seen that the coefficient of

determination is 0.127. This means that 12.7% of the variables regarding Maintenance

Expenditure in the Regency/City of South Sumatra Province are influenced by Fixed

Asset Value and other variables in this study while the rest are influenced by other

variables.

Based on Government Regulation no. 71 of 2010 PSAP No. 7 concerning Fixed

Assets, Fixed Assets are tangible assets that have a useful life of more than 12 (twelve)

months to be used, or intended to be used, in government activities or utilized by the

general public. In order for fixed assets to have a longer useful life and maintain their

The Effect Of Fixed Assets Value, Regional Original Income And Capital Expenditures On

Maintenance Expenditures In The District/City Of South Sumatra Province

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usefulness, of course, fixed assets require costs for such maintenance. This means that

the value of fixed assets has a relationship with increased maintenance expenditures to

maintain good condition. However, in this study, the value of fixed assets has not been

sufficiently influential and does not significantly increase Maintenance Expenditures in

the Regency/City of South Sumatra Province. This can be seen in table 4.9 of one of the

cities in South Sumatra Province, namely Prabumulih City in 2017.

Table 11.

List of Fixed Assets to Maintenance Shopping

Source: CALK Prabumulih City, 2017

Based on table 4.9 of the Prabumulih City Government, the nominal value of

fixed assets is IDR 680,584,812 of the total realized maintenance expenditure of IDR

3,980,912,026 or only 0.017%. This shows that the percentage of fixed assets excluded

from maintenance expenditure is only 0.17%. There is an adjustment in maintenance

expenditure for the value of fixed assets. The reduction in the value of fixed assets is

possible that the assets are in a severely damaged condition so that there is a deletion

from the asset list in the Regency/City of the Province of South Sumatra or there is a

correction of maintenance expenditures. Maintenance expenditures that do not meet

the elements in increasing production capacity and quality will not increase the value of

fixed assets (Calk, Murphy, & Eichhorn, 2016).

In contrast to the results of research by (Nugroho, 2019), which shows that the

Fixed Asset Value has a significant and significant effect on Maintenance Expenditures.

The value of fixed assets that are maintained should have a share in the allocation of

maintenance expenditures (Nugroho, 2019). Every year the value of fixed assets will

certainly experience a decrease in their useful life or a decrease in their function such

as experiencing damage. To maintain these conditions in order to continue to function

properly, expenditures are needed for the maintenance of fixed assets, namely

Maintenance Expenditures. The difference in the results of this study is caused by the

use of samples, time periods and different ways of measuring variables.

Partial Influence of Regional Original Revenue on Maintenance Expenditure

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Maintenance Expenditures In The District/City Of South Sumatra Province

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Based on the results of the t-test (partial), the t-count value for the Regional

Original Income variable is 1.289. The t-count value obtained is smaller than the t-table

value (1,289 < 1.99394). In addition, the significance value of the Regional Original

Income variable shows a value above the 5% significant level (α = 0.05) which is

0.202. So that it can be concluded that the Regional Original Income variable partially

has no effect and is not significant on the Maintenance Expenditure variable in the

Regency / City of South Sumatra Province. This means that the second hypothesis in

this study is rejected. Furthermore, based on the strength of the relationship between

the dependent variable and the independent variable or analysis to determine how

much the independent variable explains the dependent variable, it can be seen that the

coefficient of determination is 0.127. This means that 12.7% of the variables regarding

Maintenance Expenditures in the Regency/City of South Sumatra Province are

influenced by Regional Original Income and other variables in this study while the rest

are influenced by other variables.

Sources of financing for local government expenditures can come from Regional

Original Revenues and Balancing Funds. Based on Law Number 23 of 2014 it is stated

that Regional Original Revenue is the right of local governments which is recognized as

an addition to the value of net assets obtained from Regional Taxes, Regional Levies,

Separated Regional Assets Management Results and Other Legitimate Regional Original

Income. In realizing public services to the community, each local government allocates

funds in the APBD to finance program activities in a certain budget year (Nur Putriasani,

2014). Regional Original Revenues obtained are of course a source of revenue to

finance maintenance expenditures so that fixed assets remain in good condition.

However, in this study, Regional Original Revenue has not sufficiently influenced or

financed maintenance expenditures in the Regency/City of South Sumatra Province.

This research is in line with the research of (Budi, 2019) that Regional Original Income

does not have a significant effect on Maintenance Expenditure partially. In contrast to

the research of (Widiasa et al., 2014) that Regional Original Income has a positive and

significant effect on Maintenance Expenditure partially. The difference in the results of

this study is caused by the use of samples, time periods and different ways of

measuring variables.

Partial Effect of Capital Expenditure on Maintenance Expenditure

Based on the results of the t-test (partial), the t-count value for Capital

Expenditure is 1.656. The t-count value obtained is smaller than the t-table value

(1.656 < 1.99394). In addition, the significance value of the Capital Expenditure

variable shows a value above the 5% significant level (α = 0.05), which is 0.102. So it

can be concluded that the Capital Expenditure variable partially has no effect and is not

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Maintenance Expenditures In The District/City Of South Sumatra Province

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significant to the Maintenance Expenditure variable in the Regency/City of South

Sumatra Province. This means that the third hypothesis in this study is rejected.

Furthermore, based on the strength of the relationship between the dependent variable

and the independent variable or analysis to determine how much the independent

variable explains the dependent variable, it can be seen that the coefficient of

determination is 0.127. This means that 12.7% of the variables regarding Maintenance

Expenditures in the Regency/City of South Sumatra Province are influenced by Capital

Expenditures and other variables in this study while the rest are influenced by other

variables.

Based on Government Regulation Number 12 of 2019, capital expenditure is a

budget expenditure to acquire fixed assets and other assets that provide benefits for

more than 1 (one) accounting period. Capital expenditure can be said to be pseudo

(Nugroho, 2019). Capital expenditures are budgeted to increase the number of assets

to keep them in good condition and function optimally, so maintenance expenditures

are necessary. Maintenance expenditure is allocated when capital expenditure is carried

out, if capital expenditure is carried out at the beginning of the year then maintenance

expenditure is also allocated for a period of one year, while if capital expenditure is

carried out in the middle of the year, maintenance expenditure is also allocated for a

half year or 6 month period (Rustiyaningsih, 2012). This means that capital

expenditures have a relationship with increased maintenance expenditures. However, in

this study, capital expenditures have not been sufficiently influential and do not

significantly increase Maintenance Expenditures in the Regency/City of South Sumatra

Province.

Table 12.

List of Capital Expenditure to Maintenance

Expenditure

Source: CALK Banyuasin Regency, 2017

Based on table 12 the list of capital expenditures for maintenance expenditures

for the 2017 fiscal year in Banyuasin Regency, the realized nominal maintenance

expenditures amounted to 3,013,386,900.00 of the total realized capital expenditures of

303,104,686,231.70 or only 0.99%. This means that the effect of capital expenditure on

maintenance expenditure is still relatively small with a percentage of 0.99%. This

research is in line with (Nugroho, 2019), (Ramadani, 2019) Lumbanraja, (2019) who

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Maintenance Expenditures In The District/City Of South Sumatra Province

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states that Capital Expenditure has no influence and is not significant on Maintenance

Expenditure. It is possible that the allocation of maintenance expenditure did not take

into account the allocation of capital expenditure during the current year. In contrast to

the research results (Rustiyaningsih, 2012), (Kurniawan, 2021), and (Budi, 2019) show

that Capital Expenditure has an effect and is significant on Maintenance Expenditure.

The increase in the capital expenditure budget will indirectly be accompanied by an

increase in the maintenance expenditure budget for fixed assets which is realized in the

capital expenditure budget (Kurniawan, 2021). The difference in the results of this

study is caused by the use of samples, periods and different ways of measuring

variables.

Effect of Fixed Asset Value, Regional Original Income, and Capital

Expenditure simultaneously on Maintenance Expenditure

Based on the results of hypothesis testing, the effect of Fixed Asset Value,

Regional Original Income, and Capital Expenditure on Maintenance Expenditure has ana

Fcount of 4,576. When compared with Ftable of 2.33, Fcount is greater than Ftable

(4,576 > 2.73). In addition, the significance value of the variable Value of Fixed Assets,

Regional Original Income and Capital Expenditures together shows a value below the

significant level of 5% (α = 0.05) which is 0.005. So it can be concluded that the

variables of Fixed Asset Value, Regional Original Income and Capital Expenditure

simultaneously have a positive and significant relationship or effect on Maintenance

Expenditures in the Regency/City of South Sumatra Province. This means that the

fourth hypothesis in this study is accepted. Furthermore, based on the strength of the

relationship between the dependent variable and the independent variable or analysis

to determine how much the independent variable explains the dependent variable, it

can be seen that the coefficient of determination is 0.127. This means that 12.7% of

the variables regarding Maintenance Expenditures in the Regency/City of South

Sumatra Province are influenced by the Value of Fixed Assets, Regional Original Income

and Capital Expenditures, while the rest is influenced by other variables.

Sources of revenue from the Regional Government itself such as local taxes,

levies from, and other legitimate income have been able to finance all expenditures to

facilitate community needs in financing the large budget allocation for additional capital

expenditures. Capital expenditures are allocated for expansion or increasing the number

of existing assets with the aim of improving services. The amount of revenue in addition

to fixed assets is of course accompanied by maintenance expenditures to maintain the

condition of government assets so that they can function properly and are ready for

use. Therefore, fixed assets need to be maintained and maintained in condition.

Maintenance activities are usually carried out on goods that are used without changing,

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adding or reducing the shape, function, or construction of the goods (Brilianti, et al:

98). In accordance with the provisions of the Decree of the Minister of Finance of the

Republic of Indonesia Number 01/KM.12/2001 concerning Guidelines for Capitalization

of State Owned Assets in the Government Accounting System as regulated again

through the Regulation of the Minister of Finance Number 181/PMK.06/2016 concerning

Administration of State Property, the condition fixed assets are classified into good,

lightly damaged and heavily damaged. This shows that the source of revenue is very

necessary for allocating maintenance expenditures so that fixed assets can be in good

condition. It can be concluded that, together, the value of fixed assets, local revenue

and capital expenditure has been able to allocate its budget for Maintenance

Expenditures in the Regency/City of South Sumatra Province.

CONCLUSION

Based on the description and discussion in chapter IV, the conclusions of this

study are as follows: 1) Partially Fixed Asset Value (X1) has no influence and is not

significant on Maintenance Expenditure (Y) in the Regency/City of South Sumatra

Province. 2) Regional Original Income (X2) has no effect and is not significant on

Maintenance Expenditures in the Regency/City of South Sumatra Province. 3) Capital

Expenditure (X3) partially has no effect on Maintenance Expenditure in the

Regency/City of South Sumatra Province. 4) Fixed Asset Value (X1), Regional Original

Income (X2), and Capital Expenditure (X3) simultaneously have a positive and

significant effect on Maintenance Expenditure (Y) in the Regency/City of South Sumatra

Province.

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