scholarly journals Analysis of Financial Independence of Regency/City Governments in Java Island Based on Comparison and High Local Original Revenue (PAD)

2021 ◽  
Vol 1 ◽  
pp. 9-18
Author(s):  
Illa Susilawati ◽  
Linda Nurlaela ◽  
Yenik Candra Kiranawati ◽  
Sulthan Yusuf Abdullah ◽  
Nabillah Adryantomo ◽  
...  
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Regional Government ◽  
City Governments ◽  
Related Factors ◽  
Financial Independence ◽  
Regional Autonomy ◽  
Total Capital ◽  
The City

The independence of the Regional Government is very important because in Indonesia since 1999 regional autonomy has been applied. However, the achievement of good performance still cannot be fulfilled by all Cities/Regency. The purpose of this study was to determine the interrelationships and comparisons between various financial performance indicators in City/Regency Local Governments. All Cities/Regency on the island of Java are the population in this study. A sample of 113 Cities/Regency was taken based on predetermined criteria. A quantitative approach and descriptive analysis of all indicators were used to answer the research questions. The results of this study indicate that the comparison of PAD based on the type of region and regional potential in the five provinces on the island of Java is not evenly distributed. It was also found that the high PAD owned by the City/Regency became a factor supporting the high or increasing the value of other factors such as Total Assets and Total Capital Expenditure. This research is expected to reveal the performance of the City/Regency in terms of PAD and other related factors as an illustration of regional financial independence in the City/Regency.

scholarly journals Analisis Kinerja dan Kemampuan Daerah dalam Pelaksanaan Otonomi Daerah Kota Pontianak

2015 ◽  
Vol 4 (3) ◽  
pp. 290
Author(s):  
Atria Tiffany Widyaningsih
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Descriptive Analysis ◽  
Financial Independence ◽  
Quantitative Descriptive Analysis ◽  
Fiscal Effort ◽  
Regional Autonomy ◽  
Financial Capacity ◽  
Fiscal Autonomy ◽  
The City

Discussion about the Regional Financial Performance and Capabilities required to be processed more deeply, then becomes a problem in this research are: the financial capacity of the region in the implementation of regional autonomy, especially in 2011-2014, when viewed from the degree of decentralization Fiscal Indicators (DDF), Degree of Fiscal Autonomy (DOF), Fiscal Capacity, Needs Fiscal Effort / Effectiveness Ratio Fiscal Position original revenue (PAD) and Tax Performance Indicators and Local Retribution in Pontianak. And will be discussed also about the level of local financial independence in 2011-2014 to support the organizers of regional autonomy as measured by the ratio of Regional Financial Independence and Relationship Patterns in Pontianak. Research conducted at the Office of Pontianak City BPKAD, with the quantitative descriptive analysis method which uses data measured in a numerical scale / number. (Kuncoro, 2003) This analysis aims to determine the level of local financial capacity, level of independence and the readiness of the local government of the city of Pontianak in the implementation of regional autonomy. Results from this study and the performance of Financial Ability in one regional assessed from the ratio of local independence that describes to the extent of financial dependence of local governments to the central government, obtained by comparing the acceptance of PAD to acceptance Assistance and Contribution Regions. From the year 2011-2014, the average calculation independence ratio Pontianak City generate value 21.22% Because of the value is between 0-25%, the city of Pontianak is considered to have very low financial capacity and have a pattern instructive relations with the central government, which where financial dependence on the central government is still low compared to the regional independence.

scholarly journals Analysis on Fiscal Capacity and Regional Financial Acceleration: A Case Study on Ternate City, Indonesia

2018 ◽  
Vol 7 (4.34) ◽  
pp. 410
Author(s):  
Abdul Hadi Sirat ◽  
Irfan Zam-Zam ◽  
Zikri Muhammad
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Regional Autonomy ◽  
The Government ◽  
Regional Product ◽  
The City ◽  
Regional Work

Indonesian Act No. 32 and 33 by 2014 about the formation of the regional autonomy is a challenge for local governments to utilize the potentials of the region. One of the local revenues for enhancing fiscal area is Regional Own Source Revenue (PAD), which are sourced from taxes and retributions. This research aims to analyze the financial management from the Government of Ternate. The secondary data collected from DPD, BPS, and offices related to the financial areas in 2010 – 2014 as well as data on the results of interviews with officials of the Regional Work Unit that has been appointed. By descriptive analysis, the result showed that economic growth has increased and indicated the increment of regional GDP. Based on the percentage of each sector against the Gross Domestic Regional Product in 2010 – 2014, trade, hotels and restaurants as well as other sectors were significantly contributing. The analysis found that the city of Ternate has not been financially able to carry out regional autonomy. However, the Government of Ternate is expected to improve regional financial capability by implementing intensification, the efforts to internally optimize local taxes and levies, and intensification, the efforts to expand and utilize new potentialities over regional tax and levies, to improve fiscal capability of the city of Ternate. To conclude, the effort in increase the District Own Source Revenue can be done by implementing intensification and intensification of regional tax and retribution.  

scholarly journals Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Yang Memperoleh Opini WTP Dengan Pemerintah Daerah Yang Memperoleh Opini Non WTP

2019 ◽  
Vol 1 (2) ◽  
pp. 781-794
Author(s):  
Riki Kurnia ◽  
Fefri Indra Arza
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Performance Criteria ◽  
City Governments ◽  
Growth Ratio ◽  
Financial Audit ◽  
City District ◽  
District Government ◽  
The City

The research aims to find out: empirical evidence of financial performance comparisons of District/city governments with unexempted fair opinions (WTP) and non WTP based financial performance ratios in West Sumatera province in 2015-2017. Selection of samples using purposive sampling method. The regional government's financial performance is measured by the ratio of regional financial independence, effectiveness ratio, efficiency ratio, operating expenditure ratio, capital expenditure ratio and growth ratio compared between local governments that have WTP and non WTP opinions are obtained through the financial statement of the Local government (LKPD) which has been audited by the Financial Audit Board of BPK. Hypothesis testing using different independent T-Test tests. The results of this research proved that there is a difference in financial performance from various financial ratios between the city/District government that obtained WTP and non WTP opinions, with the results thitung 2,207 >This 2.003 a significant value of 0.103>0.05. And there are differences in financial performance criteria of efficiency, effectiveness, shopping operations, capital expenditure and growth of PAD between the city/District government that obtained the opinion WTP and non WTP.

scholarly journals ANALISIS UPAYA PAJAK, EFEKTIVITAS, DAN KONTRIBUSI PAJAK DAERAH DI KAWASAN EKONOMI KHUSUS PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Lusinda Natalya Debora Karo ◽  
Lintje Kalangi ◽  
Novi Swandari Budiarso
Keyword(s):  
Resource Management ◽  
Natural Resource Management ◽  
Natural Resource ◽  
Local Governments ◽  
Research Method ◽  
Regional Government ◽  
Regional Autonomy ◽  
Average Percentage ◽  
Local Taxes ◽  
The City

Regional autonomy is a law that requires local governments to take care of their own regional needs by utilizing and exploring every potential that exists. One source of regional income is local tax. Local tax is fees paid by society to the state from results of natural resource management and other potential uses for people's welfare. The purpose of this study was to find out about tax effort, effectiveness, contribution and growth of local taxes in the City of Bitung. The research method used is descriptive qualitative. The results of this study indicate that tax efforts by the regional government of Bitung city in 2014-2018 are still in the criteria of "very low", the effectiveness of local tax collection in 2014-2018 is already in the "very effective" criteria and the contribution of the Bitung city tax in 2014 , 2016 and 2018 included in the criteria of "good" while in 2015 and 2017 included in the criteria of "good enough" so that the average percentage of local tax contributions to the original income of the city of Bitung included in the criteria of "good".

scholarly journals ANALISIS KEMANDIRIAN DAN KEMAMPUAN KEUANGAN DAERAH TERHADAP KEMISKINAN DI KABUPATEN BOGOR

2021 ◽  
Vol 16 (1) ◽  
pp. 23-30
Author(s):  
Milda Handayani ◽  
Rycha Kuwara Sari ◽  
Ari Sulistyowati
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Poor People ◽  
Regional Government ◽  
Multiple Linear Regressions ◽  
Financial Independence ◽  
Regional Income ◽  
Regional Autonomy ◽  
Financial Capacity ◽  
Linear Regressions

The regional government holds the mandate of the central government in implementing regional autonomy and has a role in resource management which in turn can improve the welfare of the community. To be able to improve the welfare of the community, one measure can use an analysis of regional financial independence and regional financial capacity by assessing the original regional income compared to total regional income and the balance fund. And see the effect on the percentage of poor. The results obtained, the regional financial independence of Bogor Regency is still in the range of 0% - 25% so that it is categorized as very low, while the regional financial capacity is at 24.07% or it can be said that it is sufficient. Meanwhile, the results of multiple linear regressions for regional financial independence and regional financial capacity have an influence on the percentage of poor people. The expected result is that Bogor Regency can do more to increase its base of tax and retribution revenues so as to minimize budget dependence from the central government and local governments. 

scholarly journals ANALISIS PENILAIAN KINERJA KEUANGAN PEMERINTAH DAERAH

2021 ◽  
Vol 1 (1) ◽  
pp. 75-94
Author(s):  
Ruddy Tri Santoso ◽  
Muhammad Syukri ◽  
Dyah Ayu Putri Ermawati ◽  
Ni’matul Hasanah
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Regional Government ◽  
Relationship Patterns ◽  
Growth Ratio ◽  
Regional Autonomy ◽  
Positive Growth ◽  
Positive Growth Rate ◽  
Financial Dependency

This research aims to measure the independence of local governments in implementing regional autonomy in Sleman Regency by assessing the financial performance of the Regional Financial and Asset Agency (BKAD) based on the Budget Realization Report (LRA) for 3 years from 2017 - 2019 by analyzing the effectiveness ratio of Regional Original Income, growth ratio, compatibility ratio, regional financial independence ratio, and regional financial dependency ratio. The results of the analysis showed that the growth ratio of Regional Native Income (PAD) was assessed to have a positive growth rate. PAD effectiveness level is already very effective with an average effectiveness of 110.5%. Ratio of Compatibility has decreased in 2019 to 81.47% which shows that still local governments still allocate a lot of operating spending rather than capital expenditure. The independence ratio in the Sleman Regency government increased from 51.50% to 54.36% which was categorized as having moderate financial capabilities and showing participatory relationship patterns. The level of local financial dependence on the central government is considered very high reaching 63.99%. This shows that the Sleman County Regional Government has not been able to maximize Local Original Income effectively and efficiently in obtaining Regional Revenue.

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Pemerintah Daerah (Studi Pada Pemerintah Kabupaten/Kota di Provinsi Jambi)

2019 ◽  
Vol 4 (1) ◽  
pp. 45-56
Author(s):  
Lia Anggraini ◽  
Sri Rahayu ◽  
Junaidi
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Capital Expenditure ◽  
City Government ◽  
Regional Government ◽  
City Region ◽  
City Governments ◽  
Panel Data Regression ◽  
Data Regression ◽  
Regional Wealth

ABSTRACT The purpose of this study is to provide empirical evidence of the influence of the characteristics of local governments on the performance of municipal / regency regional governments in Jambi Province. The population in this study were 11 districts / cities (9 districts and 2 cities) in Jambi Province in 2011-2015, the number of observations in this study was 55. The analytical method used was quantitative analysis, with panel data regression models using Eviews.10. The results of the study show: (1) The size of the local government does not affect the performance of the district / city government in Jambi Province. (2) The level of regional wealth has an effect on the performance of the district / city local government in Jambi Province. (3) Dependence on the Center has an effect on the performance of the district / city government in Jambi Province, (4) Capital expenditure Ratio does not affect the performance of the regency and city governments in Jambi Province, (5) Legislative Size does not affect the performance of district / city governments in Jambi Province, (6) Leverage does not affect the performance of district / city governments in Jambi Province (7) Size of regional government, level of regional wealth, dependence on the center, capital expenditure, legislative size, and leverage on Government performance Regency / City Region in Jambi Province. Keywords: Local Government Size, Regional Wealth Level, Dependence on Center, Capital Expenditures, Legislative Size, Leverge.     ABSTRAK Penelitian bertujuan untuk memberikan bukti empiris pengaruh Karakteristik Pemerintah Daerah terhadap Kinerja Pemerintah Daerah kota/kabupaten di Provinsi Jambi. Populasi dalam penelitian ini adalah 11 kabupaten/kota (9 kabupaten dan 2 kota) pada Provinsi Jambi Tahun 2011-2015, jumlah pengamatan penelitian ini sebanyak 55. Metode analisis yang digunakan adalah analisis kuantitatif, dengan model regresi data panel dengan menggunakan Eviews.10. Hasil penelitian menunjukkan: (1) Ukuran pemerintah daerah tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi. (2) Tingkat kekayaan daerah berpengaruh terhadap kinerja pemerintah  daerah Kabupaten/Kota di Provinsi Jambi. (3) Ketergantungan pada Pusat berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi, (4) Rasio belanja modal tidak berpengaruh terhadap kinerja pemerintah daerah  kabupaten dan kota di Provinsi Jambi, (5) Ukuran Legislatif tidak berpengaruh terhadap kinerja pemerintah daerah kabupaten/kota di Provinsi Jambi, (6) Leverage tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi.(7) Ukuran pemerintah daerah, tingkat kekayaan daerah, ketergantungan pada pusat ,belanja modal, ukuran legislative, dan Leverage berpengaruh terhadap kinerja Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi. Kata Kunci: Ukuran Pemerintah Daerah, Tingkat Kekayaan Daerah, Ketergantungan pada   Pusat, Rasio Belanja Modal, Ukuran Legislatif, Leverge.

scholarly journals Partisipasi Masyarakat Memoderasi Pengaruh PAD, Dana Perimbangan, dan Belanja Modal Pada Kinerja Keuangan

2020 ◽  
Vol 30 (4) ◽  
pp. 1049
Author(s):  
Putu Venny Yunita ◽  
Ni Ketut Rasmini
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Community Participation ◽  
Local Governments ◽  
Capital Expenditure ◽  
Government Revenue ◽  
Regional Government ◽  
City Governments ◽  
Fiscal Balance ◽  
Sample Technique

The research aims to analyze the influence of local government revenue, fiscal balance funds, and capital expenditures on the financial performance of local governments with community participation as a moderating variable. The population in this study were all regency and city governments in Bali Province consisting of 8 regencies and 1 city with a period of 5 years from 2014 to 2018. The total population in this study was 45. The sample technique used was the saturated sample the analysis technique used is Moderated Regression Analysis (MRA). The results of the study showed that the local government revenue and capital expenditure had a positive effect on the financial performance of the regional government, while the fiscal balance fund had no effect on the financial performance of the regional government. Community participation strengthens the influence of local revenue, balance funds and capital expenditure on the financial performance of local governments. Keywords : Local Government Revenue; Fiscal Balance Fund; Capital Expenditure; Community Participation; Financial Performance.

scholarly journals Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur

2020 ◽  
Vol 8 (3) ◽  
pp. 415-424
Author(s):  
Tina Tuti Alawiyah ◽  
Mahendro Sumardjo ◽  
Dewi Darmastuti
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Size ◽  
Regional Government ◽  
City Governments

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.

scholarly journals ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HIBURAN DI KOTA BITUNG

2015 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Chrysti D. Ponto ◽  
Herman Karamoy ◽  
Treesje Runtu
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Regional Government ◽  
Analysis Method ◽  
Tax Collection ◽  
Regional Autonomy ◽  
Autonomous Regions ◽  
The City

Regional autonomy in Indonesia came into force on 1 January 2001. Regional Government Law 28 of 2009 on Regional Tax and Retribution, is set to be one source of revenue that comes from inside the area. Bitung is one of the autonomous regions. With the availability of a variety of entertainment, receipt Pemerintahpun revenue increase due to impose a tax on organizing entertainment such entertainment. The objective of this study is to determine the application of tax collection systems and procedures of entertainment in the city of Bitung. The object of research is the Regional Revenue Office Bitung. This type of research, namely, qualitative research and analysis method used is descriptive analysis method. The results showed that the systems and procedures for the collection of entertainment tax imposed by the Regional Revenue Office Bitung as the tax authorities have been implemented properly, because in accordance with the Regional Regulation No. 1 in 2013, Mayor Regulation No. 21 in 2013, and Regulation No. 13 Year 2006. Regional Revenue Office Bitung City should continue to maintain the systems and procedures in accordance with the entertainment tax collection regulations.

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