scholarly journals PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 67
Author(s):  
Netty Nurhayati ◽  
Fahmi Rizani ◽  
Kadir
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Sampling Technique ◽  
Nonparametric Test ◽  
City Government ◽  
City Governments ◽  
Growth Ratio ◽  
Government Administration ◽  
And Performance

<p><em>This study aims to compare the performance of  district / city governments  in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion</em>. <em>This difference shows that district / city  government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.</em><em></em></p>

scholarly journals Effectiveness, Efficiency and Growth Ratios on Financial Performance on Medan City Government

2018 ◽  
Author(s):  
Andysah Putera Utama Siahaan
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
Municipal Government ◽  
City Government ◽  
Performance Ratio ◽  
Coefficient Of Determination ◽  
Efficiency Ratio ◽  
Growth Ratio ◽  
Effect Ratio

Regional autonomy (decentralization) is the regional authority to regulate and manage the interests of society at its initiative based on community aspiration and according to laws and regulation. One aspect of local government that must be regulated carefully is the financial management area. To analyze the performance of local governments in managing local finances can be done with the financial ratio analysis. The financial ratios used include the effectiveness ratios, efficiency ratio, growth ratio and the ratio of independence. The purpose of this study is to determine the financial performance of Medan. Government significant effect on the ratio of independence. The population in this study is Medan Realization Report Government Budget in which samples are taken four years (2010/2013 in months January to December). The variables studied include the ratio of effectiveness, efficiency ratio and growth ratio as independent variables as well as the ratio of independence as a dependent variable. The results of the regression analysis showed that the ratio of effectiveness, effectiveness ratio, and growth ratio is evident from the 0,000 probability value of &lt;0.05. Partial, effectiveness ratio has significantly influenced the ratio of independence. However, efficiency ratio and growth rate do not significantly influence the ratio of independence (budget financial field municipal government). Analysis of the coefficient of determination (R2) shows the number of 0.452 or equal to 45.2% which changes the city government performance ratio by the effect ratio, efficiency ratio and growth ratio, while the remaining 54.8% are likely influenced by other variables not examined in this study there are activity ratio, debt service cover ratio.

scholarly journals DETERMINANT MODEL OF DISTRICT/CITY GOVERNMENT FINANCIAL PERFORMANCE IN SUMATERA UTARA PROVINCE

2021 ◽  
Vol 1 (2) ◽  
pp. 171-180
Author(s):  
M. Firza Alpi ◽  
Baihaqi Ammy
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
City Government ◽  
City Governments ◽  
Performance Variable ◽  
North Sumatra

The results showed that Capital Expenditure had no partial effect on Financial Performance, Size of Local Government partially affected Financial Performance, and the Remaining Budget Financing partially affected Financial Performance. Partially, Capital Expenditure, Size of Local Government, and Remaining Budget Financing together have an effect on the Financial Performance of district/city governments in North Sumatra Province. The R-Square value is 0.815 or 81.5%. This shows that the variables of Capital Expenditure, Size of Local Government, and Remaining Budget Financing are able to explain the Financial Performance variable of 81.5%. While the remaining 18.5% is explained by other variables outside the study.

scholarly journals Regional Financial Ratio Index and Local Government Performance Score of Regency and City Governments in Province South Sumatra

2021 ◽  
Vol 04 (06) ◽  
Author(s):  
Abid Djazuli ◽  
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Secondary Data ◽  
City Government ◽  
Performance Score ◽  
City Governments ◽  
Financial Ratio ◽  
Research Implication ◽  
And Performance

This study aimed to test the comparison between financial ratio index and performance score of local government administration (KPPD), as well as the effect of financial ratio index on the KPPD score. Research method, the research was conducted with secondary data in the form of budget realization report from 2015-2017 in 60 regencys and cities in 5 provinces of the Southern Sumatra region, with no data available, there were only 60 regencys and cities or 169 observations. The research variables were financial ratio index and KPPD score. The analysis used quantitative analysis of different tests and regression. The results showed that the financial ratio index of the city government was higher, as well as the score of KPPD with city status that was higher than that regency government, and the financial ratio index had an effect on the KPPD score. The research implication is that the central government can use it as an alternative to award the best financial performance (city and regency). The originality of the research resulted in a financial ratio index that combines several financial ratio and it has not been used in local governments.

scholarly journals KINERJA PENGELOLAAN KEUANGAN DAERAH DALAM MENINGKATKAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA PALEMBANG PROVINSI SUMATERA SELATAN

2018 ◽  
Vol 3 (2) ◽  
pp. 383
Author(s):  
Krisnawati Arum Kusuma Wardhani
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Management ◽  
Performance Indicators ◽  
Financial Management ◽  
High Rate ◽  
Regional Income ◽  
Regional Finance ◽  
Fact Finding ◽  
Personnel Expenditure

This research is aimed to find out how the performance of regional financial management of Palembang City in increasing APBD of Palembang City, and how to proportion of revenue and expenditure target of APBD Kota Palembang. The theory used in this study is the concept of performance analysis of regional finances according to Mahmudi (2010), which examines the performance of management of regional keunagan based on the financial performance indicators of regional income and financial performance of Regional Expenditure during the period of 2010 to 2015. In accordance with the focus, Qualitative design, to describe the state of subject / object of research based on facts that appear or as it is (fact finding). Data collection was done by observation, interview, and documentation technique. The result of research shows that the growth of APBD from the side of regional income shows that there is a trend of revenue increase from PAD post, but in general the balancing fund positions still dominate the regional income, so that the high rate of regional dependency is balanced fund. While from the side of regional expenditure, it is envisaged that every year the Local Government of Palembang City always allocates a larger budget to the indirect spending group. This indicates that the Local Government of Palembang City still allocates more budget for things that are not directly related to the implementation of the program such as personnel expenditure in the form of salaries and allowances regulated in law, interest expenditure, grant expenditure, social assistance expenditure, Results to provinces / districts / municipalities and village governments, unexpected financial aid and shopping expenditures.Keywords: Performance, Management, Regional Finance.

scholarly journals PERBANDINGAN KINERJA KEUANGAN PEMERINTAH KOTA LANGSA DENGAN PEMERINTAH KABUPATEN ACEH TIMUR

2021 ◽  
Vol 5 (1) ◽  
pp. 31-44
Author(s):  
Tuti Meutia
Keyword(s):  
Financial Performance ◽  
City Government ◽  
Efficiency Ratio ◽  
Growth Ratio ◽  
Regional Autonomy ◽  
Operating Expenditure ◽  
Expenditure Growth ◽  
Operating Expenditures ◽  
Lower Ratio ◽  
Observation Period

The purpose of this study was to analyze the comparison of the financial performance of the Langsa City government and East Aceh Regency. Financial performance is measured using five indicators, namely efficiency ratios, effectiveness ratios, compatibility ratios, growth ratios and radiant ratios. The results of the study stated that the financial efficiency ratio of Langsa City during the observation period was more efficient than that of East Aceh Regency. The financial effectiveness ratio of East Aceh Regency during the observation period was more effective than that of Langsa City. The Conformity Ratio measured by the value of the ratio of operating expenditures shows that Langsa City is high when compared to East Aceh District, the APBD and PAD growth ratios of the two regions are both in positive values. The operating expenditure growth ratio of Langsa City is better because it shows a lower ratio value compared to East Aceh District and the operating expenditure growth ratio of East Aceh Regency during the observation period is on average higher. This is evidenced by the value of the ratio of operating expenditures in East Aceh Regency on average each year above 10%. East Aceh District is more capable of self-financing government activities than Langsa City. The pattern of self-reliance is in the consultative and participatory categories. The value of the regional financial independence ratio of Langsa City is in the Instructive relationship pattern (Langsa City is not able to implement regional autonomy financially).

scholarly journals Determinan Akuntabilitas Laporan Keuangan: Tinjauan Pada Kinerja dan Politik di Pemerintahan Daerah di Indonesia

2020 ◽  
Vol 30 (3) ◽  
pp. 800
Author(s):  
Suryo Pratolo ◽  
Febriana Diah Irmawati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Fiscal Decentralization ◽  
Local Governance ◽  
Secondary Data ◽  
Regional Government ◽  
Government Accountability ◽  
And Performance ◽  
Dynastic Politics

This study is reviewed and tested empirically the influence of financial performance, dynastic politics, and performance of local government on accountability of regional financial reporting. This study uses the documentation method with secondary data taken from sources of the Indonesian Supreme Audit Board (BPK RI) and the Ministry of Home Affairs. The analytical test tool used in this study is multiple linear regression. It was found that the fiscal decentralization did not significantly affect the accountability of regional financial reporting but it was found that processing results showed a dependency ratio that had a negative and significant effect on the accountability of financial reporting produced by the local government. In the aspect of political dynasties, this variable was found to have no significant effect on the accountability of regional government financial reporting. The results also showed a significant positive effect of local government performance on the accountability of local government financial reporting. Keywords: Financial Performance; Political Dynasty; Performane of Local Government; Accountability of Financial Reporting in Local Governance.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI

2020 ◽  
Vol 3 (2) ◽  
pp. 204-2015
Author(s):  
Lala Novikasari ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
City Government ◽  
Regional Government ◽  
Government Officials ◽  
Audit Opinion ◽  
The Public ◽  
Transfer Income ◽  
The Government

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.

scholarly journals EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE

2019 ◽  
Vol 8 (01) ◽  
pp. 51
Author(s):  
David Paul Elia Saerang ◽  
Heince R. N Wokas ◽  
Robby J. Kumaat ◽  
Christian Datu
Keyword(s):  
Organizational Commitment ◽  
Financial Performance ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
City Governments ◽  
Accounting Systems ◽  
North Sulawesi ◽  
Systems Effectiveness

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant.Keywords : Understanding Regional Financial Management, Regional Financial Accounting Systems, Effectiveness of Internal control, Organizational Commitment, Local Government Financial Performance

scholarly journals Analisis Keuangan Pemerintah Daerah Kota Padang Tahun 2014-2018 untuk Mengukur Kinerja Keuangan Daerah

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Arnaldi Arnaldi ◽  
Irdha Yusra
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Financial Analysis ◽  
City Government ◽  
Fiscal Year ◽  
Regional Finance ◽  
Management Board ◽  
Study Approach ◽  
Regional Budget

This study aims to assess the financial performance of Padang City Government using Financial Ratio Analysis of Regional Budget for the Fiscal Year 2014 – 2018. Type of research is descriptive qualitative with case study approach. The processed data is the budget  Report of Padang City Government for Fiscal Year 2014 – 2018 were obtained from the internet publication on the official website of the financial management board and regional property of Padang City. The analysis used to analyze the regional financial performance is financial analysis by calculating the ratio of independence, Degree of Fiscal Decentralization,  Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and,  Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region’s autonomy level relationships in Padang City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Efficiency is also not efficient. The ratio of Expenditure Congruence shows the balance between expenditures is not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of the financial ability of Padang City is still not ideal. Share and Growth calculation results, the position of Padang City in quadrant III

scholarly journals The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance

2020 ◽  
Vol 3 (4) ◽  
pp. 2966-2974
Author(s):  
Vincentia Wahju Widajatun ◽  
Francisca Kristiastuti
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Supervision ◽  
Primary Data ◽  
Government Performance ◽  
Regional Government ◽  
Data Source

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.

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