scholarly journals ANALISIS RASIO UNTUK MENGUKUR KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA MALANG

2012 ◽  
Vol 1 (1) ◽  
Author(s):  
Nanik Wahyuni
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Central Government ◽  
Ratio Analysis ◽  
Public Funds ◽  
Government Fund ◽  
Dependence Level ◽  
Very High

This research measures financial performance of local government (PAD) at Malang city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Malang city is above 100%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.<br /><br />Kata Kunci :  pengukuran kinerja, APBD, keuangan daerah, analisis ratio.<br /><br />

scholarly journals Analisis Kinerja Keuangan Pemerintah Daerah di Kota Jambi

2014 ◽  
Vol 2 (1) ◽  
pp. 36-50
Author(s):  
Muhammad Sabyan ◽  
Andri Devita
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Central Government ◽  
Ratio Analysis ◽  
Public Funds ◽  
Government Fund ◽  
Dependence Level ◽  
Very High

This research measures financial performance of local government (PAD) at Jambi city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Jambi city is above 100%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.

scholarly journals KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

2017 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Juli Juli Juli
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Local Taxes ◽  
Paired Samples ◽  
Before And After ◽  
Operational Expenditure ◽  
Observation Period

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.     Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.

scholarly journals A reassessment of local government’s financial position and performance: The case of Ireland

2020 ◽  
Vol 68 (2) ◽  
pp. 1-35
Author(s):  
Gerard Turley ◽  
Rémi Di medio ◽  
Stephen McNena
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Authority ◽  
Central Government ◽  
Performance Indicator ◽  
Operating Performance ◽  
Fiscal Sustainability ◽  
Local Authorities ◽  
Financial Position ◽  
And Performance

AbstractGiven the changes in the Irish economy since the economic crisis and, more specifically, reforms in the local government sector, this paper reassesses the financial position and fiscal sustainability of local authorities in Ireland. To do this we employ a local government financial performance framework that measures liquidity and solvency, but also operating performance and collection rates, for different sources of revenue income. Using financial data sourced from local council income and expenditure accounts and balance sheets, we report and analyse the financial position and performance during the 2007–17 period. The results indicate an improvement in the financial performance of local councils since the early 2010s. Cross-council differences persist, in particular, between large urban local authorities and smaller rural local authorities, albeit only for the liquidity and operating performance measures. Among the small rural councils, Sligo County Council’s financial position, although improving, remains a serious matter with ongoing consultation with and monitoring by central government. To help improve the measurement of local authority financial performance we recommend inclusion of this framework in the local authority Annual Financial Statement and also in the Performance Indicator Report with a view to making financial reports more accessible and transparent to citizens and taxpayers and, ultimately, to help improve performance and service delivery by the local authorities.

scholarly journals The Effect of Fiscal Decentralization on the Accountability of City / District Government Financial Reporting in Indonesia and the Regional Government's Financial Performance as a Moderation Variable

2020 ◽  
Vol 5 (7) ◽  
pp. 370-376
Author(s):  
Wahida Nurmuthmainnah ◽  
Syarifuddin . ◽  
Mediaty .
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Financial Statements ◽  
Series Data ◽  
Financial Reports ◽  
Regional Governments

This study aims to provide an overview of the effects of fiscal decentralization in proxies with regional independence and regional dependence on the central government regarding accountability of regional financial reporting and financial performance of Local Governments as moderating variables. The type of data used in this study is secondary data, panel data in the form of time series data from 2015 to 2017 and cross section data from 509 districts / cities in Indonesia. The sample selection in this study was purposive sampling by creating a cluster of western, central and eastern regions, so that 135 samples were obtained. The results showed that: (1) Regional independence had a positive effect on the accountability of local government financial reports. (2) Regional Dependence has a negative effect on the Accountability of Regional Government Financial Statements. (3) The financial performance of regional governments can moderate the influence of regional independence on the accountability of local government financial reports. (4) The financial performance of regional governments can moderate the effect of regional dependence on the accountability of local government financial statements.

scholarly journals Kinerja Keuangan Daerah Kabupaten Sukoharjo Ditinjau dari Perspektif Otonomi Daerah

2021 ◽  
Vol 3 (1) ◽  
pp. 67-75
Author(s):  
Arnita Febriana Puryatama ◽  
Kristina Setyowati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Ratio Analysis ◽  
Fiscal Effort ◽  
Financial Report ◽  
Regional Autonomy ◽  
Regional Finance ◽  
Local Revenue ◽  
Report Data ◽  
Series Technique

Regional finance has a pivotal role in regional autonomy because regional finance reflects the ability of regions in running the local government. One of the tools to analyze local government financial performance is ratio analysis. The purpose of this study was to determine how the regional financial performance of Sukoharjo Regency in terms of regional autonomy perspective. This research uses descriptive quantitative method. The data used in this research is secondary in the form of financial report data Sukoharjo regency in 2015-2019 were obtained using the time series technique. The analysis results show that the financial performance of Sukoharjo regency is still not optimal. This is indicated by lack of ability to extract local revenue known from the low of DDF ratio, DOF ratio, Fiscal capacity and fiscal effort. Other than that, low independence ratio indicates that the regional dependence on central financial is still high.

scholarly journals ANALISIS RASIO ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN KEPAHIANG TAHUN 2013-2017

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Yun Fitriano ◽  
Ahmad Soleh ◽  
Revaldo Khairullah
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Provincial Government ◽  
Regional Government ◽  
Dependency Ratio ◽  
Financial Efficiency ◽  
Average Ratio ◽  
Financial Dependency ◽  
Very High

The purpose of this study is to find out: 1) the financial performance of Kepahiang Regency Government based on the results of the calculation of the independence ratio, 2) the financial performance of the Kepahiang Regency Government based on the results of the calculation of fiscal decentralization degree ratios, 3) the financial performance of Kepahiang Regency Government based on the results of calculation of the effectiveness ratio, 4) the financial performance of the Kepahiang Regency Government based on the results of the calculation of financial efficiency ratios, 5) the financial performance of the Kepahiang Regency Government based on the results of the calculation of the financial dependency ratio. The data were collected using documentation and analyzed through financial ratios. The results of the study revealed the regional financial likelihood ratio with an average ratio of 4.70% in the interval 0% -25% with very low criteria and intrurctive relations patterns, meaning that the Regional Government of Kepahiang Regency was not yet independent. Fiscal decentralization degree ratio with an average ratio of 4.45% at an interval of 0.00% -10% with very poor criteria, meaning that the Regional Government of Kepahiang Regency has not been able to carry out decentralization or the authority and responsibility given by the Central Government to the Government Area. The effectiveness ratio with an average ratio of 103.82% with very effective criteria, means that the Regional Government of Kepahiang Regency is able to realize the budget or PAD targets that have been set even though in 2014 and 2017 were quite effective and 2015 was less effective. Regional financial efficiency ratio with an average ratio of 90,84% with the criteria of less efficient, meaning that regional spending or expenditure in Kepahiang Regency is still very high compared to PAD. Regional financial dependency ratio with an average ratio of 94,63% with very high criteria, meaning that the Regional Government of Kepahiang Regency has a very high dependence on the Provincial Government and the Central Government to finance regional expenditure. Keywords: Ratio, Regional Income and Expenditure Budget

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 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 ANALISIS PENGARUH DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA PEMERINTAH DAERAH KOTA MANADO

2019 ◽  
Vol 17 (2) ◽  
Author(s):  
Ferly Christian Kolinug ◽  
Anderson Guntur Kumenaung ◽  
Debby Christina Rotinsulu
Keyword(s):  
Time Series ◽  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Series Data ◽  
Positive Trend ◽  
Flypaper Effect ◽  
Regional Budget ◽  
The City

ABSTRAK Pelaksanaan desentralisasi dibiayai atas beban Anggaran Pendapatan dan Belanja Daerah (APBD) sehingga pembiayaan pembangunan secara bertahap akan menjadi beban terhadap pemerintah daerah. Keadaan ini akan semakin memperkuat tekanan internal dari keuangan daerah, karena peranan sumbangan dan bantuan pusat dalam pembiayaan pembangunan daerah akan semakin kecil. Bantuan pusat dalam pembiayaan pembangunan hanya akan diberikan untuk menunjang pengeluaran pemerintah, khususnya untuk belanja pegawai dan program-program pembangunan yang hendak dicapai. Hal ini berarti bahwa seiring dengan berjalannya otonomi, dana transfer yang diberikan oleh pemerintah pusat ke pemerintah daerah mulai berkurang dan yang menjadi sumber utama pembiayaan daerah adalah pendapatan dari daerah sendiri. Transfer Pemerintah Pusat khususnya yang didominasi oleh transfer tidak bersyarat yaitu DAU dan DBH menjadi sumber dana utama dalam menunjang pembiayaan pembangunan yang ada di Kota Manado, hal ini mengindikasikan adanya fenomena flypaper effect pada Kota Manado. Penelitian ini bertujuan menelaah performa kinerja keuangan daerah untuk mengetahui apakah transfer atau DAU plus DBH dari pemerintah pusat dan PAD berpengaruh terhadap belanja pemerintah daerah (BD) Kota Manado serta untuk mendeteksi terjadinya flypaper effect. Data yang dipakai menggunakan data time series dengan periode anggaran tahun 2006-2012. Metode analisis yang digunakan adalah model analisis rasio dan model ekonometrik, dengan menggunakan data sekunder. Hasil analisis rasio menunjukkan kemandirian dan derajat desentralisasi memiliki trend positif, akan tetapi masih sangat bergantung pada dana transfer pusat, juga ditemukan  produktivitas dan efektivitas belanja daerah (BD) terjadi penurunan. Hasil analisis regresi menunjukkan bahwa DAU dan PAD secara terpisah maupun serentak berpengaruh positif terhadap Belanja Daerah dan  pengaruh PAD terhadap BD lebih besar daripada pengaruh DAU terhadap BD dan memberikan bukti tentang tidak adanya keberadaan flypaper effect. Hal ini menunjukkan bahwa Pemerintah Daerah Kota Manado dalam memprediksi Belanja Daerahnya (BD) lebih mengutamakan kemampuan keuangannya sendiri yang diproksi dari penerimaan Pendapatan Asli Daerah (PAD).   Kata kunci:      Kinerja Keuangan Daerah, Anggaran Pendapatan dan Belanja Daerah (APBD),  Flypaper Effect. ABSTRACT The implementation of decentralization be financed at the expense of the Regional Budget (APBD) so that development financing will gradually become a burden for local governments. This situation will further strengthen the internal pressure of the financial area, because the role of donations and assistance in financing the regional development center will be smaller. Central assistance in development financing will only be granted to support government spending, particularly for personnel expenditure and development programs to be achieved. This means that over autonomy, transfer of funds given by the central government to local governments began to decrease and become the main source of funding is the revenue from the region itself. Central Government Transfers particularly dominated by unconditional transfer that DAU and DBH become a major source of funding to support the financing of development in the city of Manado, it indicates that the phenomenon of flypaper on the city of Manado. The research examined the performance of the financial performance area to determine whether the transfer or DAU plus DBH of the central government and the PAD influence on local government expenditures (BD) as well as the city of Manado for detecting the occurrence of flypaper. The data used using time series data with the 2006-2012 budget period. The analytical method used is the ratio analysis models and econometric models, using secondary data. Results of the analysis showed the ratio of self-reliance and degree of decentralization has a positive trend, but still highly dependent on the transfer of funds center, also found the productivity and effectiveness of expenditure areas (BD) decline. Regression analysis showed that DAU and PAD separately or simultaneously positive effect on regional expenditures and the effect of PAD to BD is greater than the influence of the DAU to BD and provide evidence about the absence of the existence of flypaper. This indicates that the Local Government Area of ​​Manado in predicting Shopping (BD) prefers his own financial capabilities are a proxy of acceptance revenue (PAD).   Keywords: Financial Performance Regional Budget (APBD), flypaper.

scholarly journals The effect of regional original income and balance funding on regional government financial performance

2019 ◽  
Vol 1 (1) ◽  
pp. 25
Author(s):  
Noor Farieda Awwaliyah ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Central Government ◽  
Practical Implication ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Regional Government ◽  
Local Revenue ◽  
Central Java ◽  
Positive Effect

<p class="IABSSS"><strong>Purpose</strong> - The purpose of the research was to determine the effect of local revenue and intergovernmental revenue on the financial performance of local government.</p><p class="IABSSS"><strong>Method </strong>- This research used Stewardship Theory. The method used is quantitative research method. The method of data analysis used is multiple linear regression analysis. This research used secondary data. The population in this research is the Regency in Central Java which consists of 29 regencies and 6 cities.</p><p class="IABSSS"><strong>Result</strong> - The results showed that first, local revenue had positive effect on financial performance of local government. Second, intergovernmental revenue had positive effect on financial performance of local government. Third, local revenue and intergovernmental revenue together had influence on financial performance of local government.</p><p class="IABSSS"><strong>Implication</strong> - The practical implication of this research is that the Regency Governments in Central Java  are expected to reduce dependence on the central government by optimizing the potential of existing income sources to be able to further improve their financial performance.</p><strong>Originality</strong> - An originality of research is focused on two  variables; regional original income and intergovernmental revenue and uses the measurement of independence index for the dependent variable. financing.

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