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 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 Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sukarela Laporan Keuangan Pemerintah Daerah

2019 ◽  
Vol 1 (3) ◽  
pp. 959-976
Author(s):  
Weni Januar Liza ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Voluntary Disclosure ◽  
Local Governments ◽  
Financial Statements ◽  
Regional Government ◽  
Financial Independence ◽  
Financial Reports ◽  
Work Units ◽  
Regional Work ◽  
Regional Wealth

This study aims to analyze the factors that influence the voluntary disclosure of local government financial reports. Voluntary disclosure of financial statements is measured using the number of voluntary disclosure items found in financial statements, while the independent variables used in the study are the size of regional government, age of local government, number of regional work units, level of dependency, regional financial independence, regional wealth, opinion audit and profitability ratio. The sample of this study used a total sampling method, in order to obtain a sample size of 57 reports of financial security of local governments in West Sumatra from 2015-2017. The analytical tool used is multiple linear regression. The results of the study show an average voluntary disclosure of financial statements of 7 items. This research shows that the size of the regional government, the age of the regional government, the number of regional work units, the level of dependency, regional financial independence, regional wealth, audit opinion, and profitability ratio are not proven to have an effect on voluntary disclosure of regional financial statements

How Government Spending on Public Sector Affect The Economic Growth?

JEJAK ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 218-229
Author(s):  
Ambya Ambya
Keyword(s):  
Economic Growth ◽  
Government Spending ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Regional Government ◽  
Analysis Model ◽  
Panel Data Regression ◽  
Data Regression ◽  
Per Capita ◽  
Autonomous Regions

Fiscal decentralization is an effort to reform governance so that it has a more effective and efficient structure so that it can improve services to the community. Efforts to achieve these goals are largely determined by the availability of human resources, natural resources, and other economic potential. The formation of New Autonomous Regions (NAR) grew rapidly, but on the other hand local governments were unable to fund development activities independently but were dependent on balance funds. The objective to be achieved is to analyze the effect of regional government spending on education, health, and infrastructure, as well as other variables namely labor on the economic growth of new autonomous regions in Indonesia. The analysis model used is panel data regression. The results of the study prove that local government spending in real per capita education, real health (lag-1) per capita, and real per capita infrastructure, and the number of workers have a positive and significant effect on economic growth. Economic growth that occurs in the district is not different from the city, so also in the base sector is mostly no different except the mining and quarrying sector.

scholarly journals What Motivates Internet Financial Reporting in the Public Sector? Case of a Local Government in Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 102-116
Author(s):  
Dhita Aira Juniantika ◽  
Dini Wahjoe Hapsari
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Government Debt ◽  
West Java ◽  
City Governments ◽  
Audit Opinion ◽  
Panel Data Regression ◽  
Audit Opinions ◽  
Debt Levels

Objective – This study aims to examine the influence of local government wealth, local government debt levels, and audit opinions on Internet Financial Reporting (IFR) in districts / cities in West Java Province, Indonesia, during the period of 2014-2018. Design/methodology – This study uses panel data regression analysis. Purposive sampling method is utilized with a total of 65 samples consisting of 13 official sites of district/city governments in West Java Province, Indonesia. The period of this research in total is five years. Results – The results of this study indicate that wealth of local governments, local government debt levels, and audit opinions simultaneously influence IFR at 9.81%. Partially the variable of local government wealth and the debt level of local government do not affect IFR, while the audit opinion variable influences IFR in districts/cities in West Java Province during 2014-2018.

scholarly journals Pengaruh Faktor Keuangan Dan Faktor Non Keuangan Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 3 (1) ◽  
pp. 218-232
Author(s):  
Nadila Sundari ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Total Sample ◽  
City Government ◽  
Capital Expenditures ◽  
Government Performance ◽  
Financial Factors ◽  
Service Period

This study aims to provide empirical evidence about the influence of financial factors (Size,Wealth, Intergovermental Revenue, Leverage and Capital Expenditures) and non-financial factors (Population, Legislative Size, Service Period and Age of Regional Heads) on the performance of local governments in Indonesia. evaluation of the performance of local government administration (EKPPD) as the main source. The population used in this study is the district / city government in 2018 consisting of 415 districts and 93 cities in Indonesia. The research sample was taken using purposive sampling method, the total sample obtained was 39 data. The results showed that the variables size, wealth, intergovernmental revenue, leverage, capital expenditure, legislative size, tenure of regional heads and age of regional heads had no effect on local government performance, while population had an effect on local government performance in Indonesia.

scholarly journals The Role of Regional / City Governments in Developing and Supervising Of Village Regulation

2020 ◽  
Vol 3 (3) ◽  
pp. 345
Author(s):  
Adhe Ismail Ananda ◽  
Sri Kusriyah
Keyword(s):  
Local Governments ◽  
Research Method ◽  
Empirical Approach ◽  
City Government ◽  
Regional Government ◽  
City Governments ◽  
The Law ◽  
Laws And Regulations

The research objective was to identify and analyze the role of district / city government in the guidance and supervision of village regulations. This research method is a normative-empirical approach, by examining Laws and regulations related to the role of district / city local governments in fostering and supervising village regulations with their implementation. The conclusions from the results of this study indicate that in the formation of a Village Regulation, the role of district / city Regional Government is regulated in Article 115 of Act No. 6 of 2014 concerning Villages, one of which is to provide guidelines for drafting village regulations and village head regulations. The technical guidelines for the preparation of village regulations in Kolaka district are regulated in Perda No. 4 of 2009 in its implementation the technical guidelines are still very difficult to adjust to the current conditions due to the issuance of the Law of Permendagri No. 6 of 2014 concerning the Village.Keywords: Coaching; Supervision; Regional Government; Village Regulations; Regent Regulation.

scholarly journals The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia

2018 ◽  
Vol 5 (2) ◽  
pp. 151-162
Author(s):  
Evada Dewata ◽  
Hadi Jauhari ◽  
Siska Aprianti ◽  
Eka Nurfa Hijria
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
City Governments ◽  
Audit Opinion ◽  
Negative Effect ◽  
District Government ◽  
Positive Effect

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments

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