scholarly journals Comparison the Autonomic Regional Financial Performance in Southeast Sulawesi Province

2020 ◽  
Vol 9 (2) ◽  
pp. 180-189
Author(s):  
Tajuddin Tajuddin ◽  
Ilyas Ilyas
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Research Problem ◽  
Ratio Analysis ◽  
Regional Autonomy ◽  
Income Sources ◽  
Better Than

The consequence of the implementation of regional autonomy is that the regions must have their own abilities to implement government affairs and regional development. There is some research on the financial performance of the area but is still done in a partial autonomic region only. This research compares the financial performance between the autonomic regions of the expansion and the parent area. Based on this, study aims to compare the financial performance of the parent regency and the expanded district. In this study financial performance is measured based on Regional Financial Independence (KKD) rastio, Fiscal Decentralization Degree (DDF) ratio and the Regional Financial Effectiveness Ratio (EKD). Overall, secondary data are used, namely the realization of Regional Original Revenues (PAD), PAD targets, Balancing Funds, Loan Funds, and Regional Expenditures. To answer the research problem, the data is processed using ratio analysis. The results showed that the Regional Financial Performance measured by the ratio of KKD and DDF in the parent regency was still higher than the KKD and DDF in the expanded districts. Both the parent district and the expanded districts of KKD and DDF are included in the Instructive category. The role of the central government is still very dominant in regional financing. In general, the expanded district EKD ratio was very effective while the parent district EKD ratio was generally included in the quite effective category. The financial performance of the regional results is better than the parent region due to the existence of autonomous regions to promote maximum income sources.

scholarly journals EVALUASI KINERJA DAN KEMAMPUAN KEUANGAN DAERAH KOTA MAGELANG

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Shania Nur Chasanah ◽  
Jihad Lukis Panjawa
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Financial Capacity ◽  
Quadrant Method ◽  
High Level ◽  
Financial Dependency ◽  
The City ◽  
Very High

This study aims to analyze the performance and financial capability of Magelang City in the period 2014 - 2018. This study uses a quantitative approach with secondary data. The analytical tool used to measure the financial performance of the City of Magelang is a ratio and to calculate the financial capacity of the region measured by the index Share, Growth, Elasticity. The results showed the city of Magelang entered the category of low. The level of regional financial dependency shows a very high level of dependency. The degree of fiscal decentralization is in the moderate category. The level of effectiveness of regional income is very effective. The results of the calculation of the regional financial performance index (IKK) show that financial capacity is relatively high. Other findings from the mapping of regional financial capacity based on the quadrant method, the position of the city of Magelang is in quadrant III. This condition is also not ideal. The big role of PAD in Total Spending has a small chance because the growth of PAD is small. The contribution of PAD to total expenditure is high, but the growth of PAD is low. Efforts to further increase PAD by optimizing resource management and expanding the potential of the economic sector.

scholarly journals Analisis Hubungan Kemandirian Keuangan Daerah dan Ketergantungan Daerah Terhadap Pengangguran dan Kemiskinan

2018 ◽  
Vol 5 (2) ◽  
pp. 217-225
Author(s):  
Rosyafa Febiandani ◽  
Deky Aji Suseno
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Direct Relation ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Central Java ◽  
Relationship Of ◽  
The Relationship

Adanya desentralisasi fiskal diharapkan dapat menciptakan kemandirian daerah dan dapat mengurangi ketergantungan pemerintah daerah terhadap pemerintah pusat. Kemandirian keuangan daerah dicerminkan dengan perbandingan besarnya PAD terhadap total pendapatan daerah. Sejak 10 tahun dilaksanakannya otonomi daerah sesuai UU No 32 Tahun 2004, kemandirian keuangan daerah di Provinsi Jawa Tengah masih berada di level yang kurang baik dibandingkan dengan provinsi lainnya di Pulau Jawa. Jumlah pengangguran dan jumlah penduduk miskin di Provinsi Jawa Tengah juga masih terhitung tinggi. Penelitian ini bertujuan untuk mengetahui hubungan dari tingkat kemandirian keuangan daerah dan tingkat ketergantungan daerah terhadap tingkat pengangguran dan tingkat kemiskinan di kabupaten/kota Provinsi Jawa Tengah Tahun 2013. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan adalah Analisis Korelasi Kanonikal menggunakan bantuan program SPSS. Hasil penelitian menunjukkan kemandirian keuangan daerah mempunyi hubungan yang signifikan, kuat, dan tidak searah dengan pengangguran dan kemiskinan. Sedangkan hubungan antara ketergantungan daerah terhadap kemiskinan dan pengangguran mempunyai hubungan yang signifikan, tidak kuat, dan tidak searah. Peningkatan kemandirian keuangan daerah guna mengurangi tingkat ketergantungan terhadap pemerintah pusat dapat dilakukan dengan cara menggali dan mengelola sumber daya atau potensi daerah yang dimilikinya secara efektif dan efisien sebagai sumber utama pendapatan keuangan daerahnya. Fiscal decentralization is expected to create  independency regional financial  and to reduce the dependence of local governments to the central government. Independency regional financial can be result by the ratio of PAD to total local revenue. Since 10 years the implementation of regional autonomy based on UU No. 32 of 2004, independency regional financial in Central Java  is still unwell compared to the other provinces in Java. As well as unemployed, and the poverty in Central Java is still high. The purpose of this research is to determine the relationship of  independency regional financial and the dependency regional to unemployment and poverty in Central Java period 2013. The data used in this research is secondary data. The method of analysis used is the Canonical Correlation Analysis using SPSS application. The results of research showed that the relationship of independency regional financial are significant, strong, and no direct relation with unemployment and poverty The relationship between dependency regional with unemployment and poverty are significant, no strong, and no direct relation. Increased the independency local financial to reduce the dependence on the central government can be done by managing the resources or the potential of region effectively and efficiently as the source from their financial local revenue

scholarly journals Analysis of Financial Performance of Local Government Keerom Fiscal Year 2009 - 2013

2016 ◽  
Vol 7 (1) ◽  
pp. 31-39
Author(s):  
Sarlota Ratang
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Performance Ratio ◽  
Fiscal Year ◽  
Regional Autonomy ◽  
Local Finance ◽  
Financial Dependency ◽  
Very High

This study is purposed to (1) determine the financial management performance of Keerom district, (2) effective and efficient in the financing the needs of the region. This research is a descriptive study describing and analyzing the data obtained. The object of this study is to measure the performance of financial management in Keerom district in terms of the ratio of financial independence area, Regional Financial Dependency Ratio, the ratio of fiscal decentralization, the effectiveness and efficiency ratios. Results of the analysis of the financial performance ratio in Keerom district in 2009-2013 shows that (1) the financial performance is not optimal yet in the implementation of regional autonomy, this is indicated by the indicator of financial performance, they are; Regional independence of Keerom district reached 3.22%, Regional Financial Dependence is very high towards the central government, it is reached 53.91%, and the Fiscal Decentralization is less, considering the financial dependence on the central government is very high at 16.44%. (2) effectiveness in managing local finance in Keerom district is Highly Effective since it reaches 95.11% and it needs to be maintained and improved, but the efficiency of financial management in this district shows the results of inefficient, it reaches 100.41%, then it needs special attention in order to avoid wastage in the use of finance to fund the development and the activity of other areas.

scholarly journals Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Djoko Susanto ◽  
Rudy Badrudin ◽  
Nuri Marlia
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Regional Government ◽  
Regional Autonomy ◽  
Before And After ◽  
Financial Balance ◽  
Special Region

Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.

scholarly journals IMPLEMENTATION OF FISCAL DECENTRALIZATION IN INDONESIA: 2001-2009

2012 ◽  
Vol 13 (1) ◽  
pp. 1
Author(s):  
Nursini Nursini
Keyword(s):  
Government Spending ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Descriptive Analysis ◽  
Government Expenditure ◽  
Secondary Data ◽  
Annual Growth Rate ◽  
Regional Government ◽  
Regional Autonomy ◽  
Fund Balance

In Indonesia, the implementation of fiscal decentralization has entered the 9th year, however, so far many problems and obstacles which is faced during the implementation to stimulate economic growth and reduce poverty. This study aims to analyze: trend of government expenditure in decentralization era and regional autonomy during 2001-2009 and fiscal decentralization degree in Indonesia. This objective is achieved through descriptive analysis using secondary data for 2001-2009. The result shows central government expenditure tends to decreased and transfer expenditure increased significantly every year in absolutely, but annual growth rate fluctuated considerably. This indicates the allocation portion of the transfers was unstable. The largest component of transfers is fund balance and tends to increase every year significantly, fiscal decentralization degree at districts/city and province increased in 2007-2008. It is recommended to regional government to allocate public interest bigger than for government administration such as personnel government spending.

The Causal Relationship between Local Financial Performance and Border Communities Welfare in Indonesia Eastern Areas

2020 ◽  
Vol 36 (1) ◽  
pp. 149-158
Author(s):  
Suparno Suparno
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Eastern Indonesia ◽  
Border Community ◽  
Border Communities ◽  
Performance Effects

The regional development in border areas including in eastern Indonesia can not be separated from important participation of local government as reflecting through the local financial performance indicators. Mostly, in some recent decades, there has been a defined policy on fiscal decentralization which is able to boost the local governments to escalate their financial performances. This research aims to seek the magnitude of local financial performance effects on the border community welfare in the areas. Furthermore, this research is also intended to discover the border community welfare effects on local financial performance. The research uses secondary data that is the application of the panel data analysis method. The results show that local financial performance is not affected by the increasing welfare of the border community. However, the upliftment of community welfare indeed possesses a significant influence on an increase in local financial performance. Efforts are needed to improve the welfare of border communities through increasing development priorities, especially by the central government to the foremost and outermost areas in eastern Indonesia.

scholarly journals Studi Komparatif Kinerja Keuangan Daerah Induk dan Daerah Pemekaran (Kabupaten/Kota di Provinsi Jambi)

2020 ◽  
Vol 5 (2) ◽  
pp. 323
Author(s):  
Endah Tri Kurniasih ◽  
Etik Winarni ◽  
Ahmad Soleh
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Service Performance ◽  
Research Needs ◽  
Regional Autonomy ◽  
Capacity Model ◽  
Finance Development ◽  
Alternative Sources

Based on Law No. 33/2004 on the transfer of power from the central government to the local government in managing, collecting and managing the source of receipt in accordance with the potential and conditions of their respective regions or seized by fiscal decentralization. In order to realize this goal, local governments are allowed to carry out regional expansion. The purpose of the expansion is to optimize services to the community in light of the growing population development. To improve service performance, it is certainly required to have sufficient financial capabilities. In order to ensure the implementation of the implementation, the financial capabilities of each region are required, but regional autonomy often creates fiscal gaps and becomes a burden on the central government as a result of the inability to finance development carried out by local governments. Therefore, efforts are needed to improve and find alternative sources of new admissions taking into account the conditions and potential that exist in each area. On the basis of the problem, this research needs to be carried out to see if the implementation of regional autonomy has been effectively carried out in accordance with the objective of regional autonomy which is to achieve fiscal independence. The objectives of this study are (1) analyzing the financial capabilities of the expansion area and the parent region (2) analyzing how the new and parent districts receive efforts in the implementation of fiscal maturity. The data used in this study is secondary data of danalm bentum time series in the period 2009-2017 sourced from Dispenda, BPS and related agencies from 11 districts / cities in Jambi Province. Analysis of data used by nature of this study with models of fiscal decentralization degrees (FDD), Regional Spending Performance and Regional Financial Retdor. While to measure tax efforts used the Tax Ratio and Tax Capacity model.

scholarly journals Local Financial Performance and Its Impact on Border Community Welfare

2019 ◽  
Vol 35 (2) ◽  
pp. 402-410
Author(s):  
Sri Suartini
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Government Expenditure ◽  
Financial Independence ◽  
Regional Autonomy ◽  
Border Community ◽  
Border Areas

The capability and creativity of financial management conducted by the foremost and outermost local governments should support the orientation of the central government in developing the nation border areas. It needs to be carried out to able to accelerate the development of the areas and to implement regional autonomy policy and fiscal decentralization nowadays. Accordingly, this research aims to discover the local financial performance in Indonesian outermost and foremost areas based on the various calculating indicators. This research also intends to reveal the local financial independence impacts of outermost and foremost areas on their people’s welfare. The analysis results indicate that most of the outermost and foremost local governments in Indonesia possess a very low financial independent ratio. Those areas still prioritize their government expenditure to fulfill the indirect purchase which is not paying attention to develop their areas. Overall, the financial performance of those areas until now does not contribute a real impact on improving the border people’s welfare.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BENGKULU: PENDEKATAN DERAJAT DESENTRALISASI FISKAL

AKUNTABILITAS ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 137-154
Author(s):  
Esti Pasaribu
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Time Series Data ◽  
Fiscal Decentralization ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
City Government ◽  
Series Data ◽  
Capability Level

This study aims to analyze the financial performance of the Bengkulu City government with a degree of fiscal decentralization approach and to determine the effect of the PAD component on the Bengkulu City Government Financial Performance. The data used in this study is secondary data in the form of time series data and processed by multiple linear regression analysis tools (multiple regression). The empirical results of this study indicate that based on the calculation of the degree of fiscal decentralization ratio, the financial capacity of Bengkulu City is still at a very low capability level which is founded a very large difference between government spending and regional opinion. So it appears that Bengkulu  Government still relies on assistance from the Central Government and is not yet independent. This can be an underline for local government to improve their ability being more independent and capable.

scholarly journals ANALISIS PENGUKURAN KINERJA PEMERINTAH DAERAH DALAM ERA OTONOMI DAERAH DI KABUPATEN SORONG PROVINSI PAPUA BARAT

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Yohanis S. Ulimpa ◽  
Jullie J. Sondakh ◽  
Treesje Runtu
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Central Government ◽  
Performance Indicator ◽  
Regional Autonomy ◽  
The Public ◽  
Performance Accountability ◽  
District Government ◽  
Papua Barat

In line with regional autonomy that is oriented towards empowerment (emporwerment) and community guidance in the implementation of clean authority and free of corruption, collusion and nepotism, the public sector is often regarded as a nest of wasteful efficiency and institutional fund leakage that always loses money. But the public sector still has wide opportunities to improve the performance of the benefits of resources economically, effectively and efficiently. Knowing the performance measurement of the Sorong Regency government. Knowing the role of indicators in the Sorong Regency government. The method used in this study is descriptive qualitative. The result is the performance measurement of the local government is carried out because of the provisions of the central government to make performance accountability reports for each government agency.Keywords :Performance Measurement, Performance Indicator, LAKIP, Sorong District Government   

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