scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SIGI PERIODE 2012-2016

2020 ◽  
Vol 5 (1) ◽  
pp. 51-60
Author(s):  
Jeni Ninsi Sari ◽  
Muhammad Yunus Kasim ◽  
Cici Riyanti K Bidin
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Relationship Patterns ◽  
Financial Independence ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Detailed Picture ◽  
Average Expenditure

This study aims to measure performance using indicators achievement between targets and realization of programs based on RAPBD. With measurement of financial performance, it is expected that will provide overview the condition of Regional Financial Performance in  DPPKAD SIGI. This research uses quantitative descriptive method, which is aim get detailed picture about  regional financial of SIGI. The results of study, (1) Fiscal Decentralization Degree Ratio can be categorized as Very Less, from 2012 to 2016 the value of average expenditure below 10%2.00%; 2.07%; 3.10%; 2.37%; and 2.70%. (2) ratio of Regional Financial Independence is very low and the pattern of relationships including Instructive relationship patterns, from 2012 to 2016 the value of each ratio is: 2.05%; 2.12%; 3.22%; 2.80%; and 2.70%. (3) Regional Financial Efficiency Ratios from 2012 to 2016 the percentage value fluctuates. (4) PAD Effectiveness Ratio is known that effectiveness of local government finances from 2012 has been effective that is equal to 101.20%. While 2013 until 2016 Not Effective because its effectiveness still below 100%. (5) Harmony Ratios of Local Governments most of funds with average expenditure above 70% so that capital expenditure is relatively small with average below 60%. Penelitian ini bertujuan untuk Pengukuran kinerja dengan menggunakan indikator pencapaian antara target dan realisasi dari program yang telah disusun berdasarkan RAPBD. Dengan dilakukannya pengukuran kinerja keuangan tersebut, diharapkan akan memberikan gambaran mengenai kondisi Kinerja Keuangan Daerah di DPPKAD Kabupaten SIGI. Penelitian ini menggunakan metode deskriptif kuantitatif, yaitu yang tujuannya adalah mendapatkan suatu gambaran secara jelas dan terperinci, mengenai kemampuan keuangan daerah Kabupaten SIGI. Hasil penelitian menunjukkan bahwa, (1) Rasio Derajat Desentralisasi Fiskal dapat dikategorikan Sangat Kurang, dari tahun 2012 sampai dengan 2016 nilai rasionya masing-masing sebesar: 2,00%; 2,07%; 3,10%; 2,37%; dan 2,70%. (2) Rasio Kemandirian Keuangan Daerah tergolong masih sangat rendah dan pola hubungannya termasuk pola hubungan Instruktif, dari tahun 2012 sampai dengan 2016 nilai rasionya masing-masing sebesar: 2,05%; 2,12%; 3,22%; 2,80%; dan 2,70%. (3) Rasio Efisiensi Keuangan Daerah dari tahun 2012 sampai 2016 nilai persentasenya berfluktuasi. (4) Rasio Efektivitas PAD diketahui bahwa efektivitas keuangan pemerintah daerah dari tahun 2012 sudah Efektif yaitu sebesar 101,20%. Sedangkan tahun 2013 sampai tahun 2016 berjalan Tidak Efektif karena efektivitasnya masih di bawah 100%. (5) Rasio Keserasian Pemerintah daerah sebagian besar dananya masih diprioritaskan untuk kebutuhan belanja operasi dengan rata-rata belanja diatas 70% sehingga belanja modal relatif kecil dengan rata-rata belanja dibawah 60%.

scholarly journals Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Induk dan Kabupaten Pemekaran: Studi Kasus Kabupaten Sijunjung dan Kabupaten Dharmasraya

2020 ◽  
Vol 10 (1) ◽  
pp. 25
Author(s):  
Halkadri Fitra ◽  
Febri Mukhlis ◽  
Sintia Rama Dani
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Total Revenue ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Revenue Growth ◽  
West Sumatra ◽  
Quantitative Descriptive ◽  
Financial Dependency ◽  
Descriptive Method

The purpose of this study was to determine the financial performance of the Sijunjung district and Dharmasraya districts. The study was conducted using quantitative data in the form of a budget realization report obtained from the Financial Examination Agency of West Sumatra Province. The method used is a quantitative descriptive method, to measure financial performance through financial ratios using 10 indicators. The results showed that: (1)Sijunjung and Dharmasraya districts had a negative variance value, (2)Sijunjung regency revenue growth was lower than Dahrmasraya, (3)the effectiveness ratio of total revenue of Sijunjung district was higher than Dharmasraya district, (4)the ratio of the effectiveness of the original revenue of the Sijunjung district is higher than the Dharmasraya district, (5)the realization of operating expenditure to the total realization of the Sijunjung district expenditure is higher than the Dharmasraya, (6)the ratio of capital expenditure realization to the realization of the total Sijunjung district expenditure is lower than Dharmasraya, (7)Sijunjung district expenditure efficiency ratio is lower than Dharmasraya, (8)Sijunjung district financial independence ratio is higher than Dharmasraya, (9)Sijunjung district financial dependency ratio is lower than Dharmasraya district and (10)Sijunjung district financial independence ratio is higher than Dharmasraya.

scholarly journals Analisis Rasio Kinerja Keuangan Pemerintah Kota Medan Tahun 2014-2018

2021 ◽  
Vol 5 (2) ◽  
pp. 385
Author(s):  
Listya Devi Junaidi ◽  
Malesa Anan
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
City Government ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Regional Income ◽  
Growth Ratio ◽  
Public Money

It is very important to measure financial performance to assess the accountability of local governments in managing regional finances. Accountability is not just the ability to show how public money is spent but includes the ability to show how public money is spent efficiently, effectively and economically. The problem that is currently being faced by the Medan City Government is the fluctuating percentage of PAD achievement of the Medan City Government from 2014 – 2018. This study aims to determine the financial performance of Medan City measured based on the Regional Financial Independence Ratio Analysis, PAD Effectiveness Ratio, PAD Efficiency Ratio, Ratio Degree of Fiscal Decentralization, Growth Ratio and Harmony Ratio for the period 2014-2018. This study uses a quantitative descriptive method that is doing calculations on the financial data obtained to solve problems that occur by analyzing the ratio of regional financial independence, PAD effectiveness ratio, PAD efficiency ratio, fiscal decentralization degree ratio, growth ratio and compatibility ratio. The results of this study indicate that the financial performance of the Medan City Government is quite good from the aspect of independence with the "participatory" category, then from the aspect of the effectiveness ratio and efficiency ratio, it is still necessary to pay attention again because the average ratio results show the category of being less effective and less efficient. On the aspect of the degree of decentralization, the results show a "medium" category where the amount of PAD contributes quite well to regional income in Pemko Medan. The resulting compatibility ratio shows that the percentage of the use of APBD for operational expenditure is higher at 76.7% compared to capital expenditure, which is 23.2%. The results of the regional income and expenditure growth ratio in the Medan City Government have decreased and increased every year.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA LHOKSEUMAWE

2017 ◽  
Vol 5 (1) ◽  
pp. 51
Author(s):  
Wahyuddin Wahyuddin ◽  
Nora Sugianal
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Regional Government ◽  
Efficiency Ratio ◽  
Financial Efficiency ◽  
The Government ◽  
Quantitative Descriptive ◽  
Very High

This study aims to analyze the financial performance of Lhokseumawe City  using the Fiscal Decentralization Degree Ratio, Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The data used in this study are quantitative data, namely, Budget Realization Reports sourced from BPKD (Regional Financial Management Agency of Lhokseumawe City. Data collection uses documentation method. Data analysis method used is quantitative descriptive with the formula of Fiscal Decentralization Ratio, Independence Ratio, Ratio Effectiveness of PAD, Regional Financial Efficiency Ratio and Harmony Ratio The results of this study indicate that the financial performance of the government of Lhokseumawe City uses a Degree of Decentralization Ratio which can be categorized as very poor, because the average is 6.03%, the Regional Financial Independence Ratio is still classified instructive relationship because the average magnitude of this ratio is 7.82%, PAD Effectiveness Ratio of the financial performance of Lhokseumawe City  is less effective because the average effectiveness is below 100% which is 90.55%, Regional Financial Efficiency Ratio can be said to be less efficient because the average of regional financial efficiency of Lhokseumawe City is 96.59%, the Harmony Ratio is known that the average regional operating expenditure is still very high at 57.84% compared to the average capital expenditure of 23.29%. So, it can be said that the Regional Government is still not good at managing the government.

scholarly journals Kinerja Keuangan Daerah Kabupaten / Kota Sebelum dan Setelah Pemekaran Daerah Sumatera Selatan

2020 ◽  
Vol 4 (1) ◽  
pp. 19-26
Author(s):  
Benta Palantama Putra ◽  
Retno Ulfayatun Hidayah
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Sampling Technique ◽  
T Test ◽  
Growth Ratio ◽  
Before And After ◽  
Region Data ◽  
District Government ◽  
Quantitative Descriptive

In line with the spirit of regional autonomy, regional performance is measured through the ability of the region to manage and manage its own households. This study aims to analyze the financial performance of district / city areas before and after the division of regions in southern Sumatra. This type of research used in this research is quantitative descriptive. The sampling technique used was purposive sampling with a number of 6 parent districts experiencing expansion in the South Sumatra region. Data were analyzed in this test using t test (paired t-test). The results of this study indicate that: 1) measured from the fiscal decentralization ratio there are differences in the financial performance of the district government before and after the division in South Sumatra Province because the Total Local Revenue (PAD) has increased after the division; 2) measured from the ratio of capital expenditure harmony there are differences in the financial performance of district governments before and after the division in South Sumatra Province because capital expenditure (development) has increased after the division; 3) measured from the growth ratio of PAD there is no difference in the financial performance of district governments before and after the division in South Sumatra Province because the Regional Original Revenue (PAD) has not changed; 4) measured from the ratio of regional financial dependency there is no difference in the financial performance of the district government before and after the division in South Sumatra Province because the transfer revenue with total regional income has not changed. Keywords : Financial Performance, Regional Expansion,

scholarly journals Analisis Kemandirian Keuangan Daerah Kabupaten Sidoarjo Tahun Anggaran 2010 – 2014

2019 ◽  
Vol 5 (1) ◽  
pp. 75
Author(s):  
Dwi Purnamasari ◽  
Isnaini Rodiyah
Keyword(s):  
Mixed Method ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Fiscal Year ◽  
Relationship Patterns ◽  
Financial Independence ◽  
Decentralized System ◽  
Index Ratio ◽  
Lack Of Commitment ◽  
Negative Growth

This study aims to determine the level of development of local financial independence Sidoarjo district in order to support the implementation of regional development for the implementation of a decentralized system (Local Government), the contribution of PAD to Sidoarjo district budget in fiscal year 2010-2014 and the commitment of local governments to increase revenue Sidoarjo regency. This type of research is quantitative qualitative (mixed method). The results showed that the ratio of local financial independence Sidoarjoregency status is low or that are in consultative relationship patterns. The ratio of the degree of fiscal decentralization and the index ratio shows the ability of a routine that sufficient fiscal capacity. In harmony ratio shows the results of routine spending a larger share of total development. While the growth rate, the overall experience negative growth. The contribution of PAD to Sidoarjo district budget is low or less. Then the lack of commitment of local governments both the Executive and the Legislature to improve PAD affecting the magnitude of the increase of local financial independence, the lack of loyalty of both the Executive and the Legislature in managing the region's financial sectors ranging from planning to implementation, and the lack of innovation of local governments in exploring the potential Regency Sidoarjo that generate revenue.

scholarly journals Pengaruh Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal di Provinsi Bali

2018 ◽  
Vol 7 (9) ◽  
pp. 4713
Author(s):  
Ni Made Deni Indiyanti ◽  
Henny Rahyuda
Keyword(s):  
Financial Performance ◽  
Government Spending ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Positive Influence ◽  
Financial Independence ◽  
Regional Finance ◽  
The Government

Regional financial management is better when government supported with capability of adequate regional financial, so it’s can impact on improving services and community welfare. The government can do it, if government spending on services and community welfare, in the form of capital expenditure should get a relatively large portion. The purpose of this study is to determine the effect of regional financial performance to the allocation of capital expenditure. This research was conducted in all regency Province of Bali for the period of 2012-2016. The results of this study indicate that local financial performance as measured by the degree of fiscal decentralization ratio, regional financial independence, SiLPA financing rate, and the degree of BUMD contribution have a positive influence significantly to the allocation of capital expenditure. Meanwhile, the regional financial performance as measured by the ratio of the effectiveness of regional revenue, the efficiency of regional finance have a negative influance not significantly to the allocation of capital expenditure. Keywords: regional financial management, regional financial performance, capital expenditure

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 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.

Measuring the Financial Crisis in Local Governments through Data Mining

2010 ◽  
pp. 21-46
Author(s):  
José Luis Zafra-Gómez ◽  
Antonio Manuel Cortés-Romero
Keyword(s):  
Data Mining ◽  
Local Governments ◽  
Financial Analysis ◽  
Capital Expenditure ◽  
Data Mining Technique ◽  
Predictive Capacity ◽  
Financial Independence ◽  
Four Dimensions ◽  
Financial Condition ◽  
Explanatory Factors

In local government, the financial analysis is focused on evaluating the financial condition of municipalities, and this is normally accomplished via an analytic process examining four dimensions: sustainability (or budgetary stability), solvency, flexibility and financial independence. Accordingly, the first goal the authors set out to achieve in this chapter is to determine the principal explanatory factors for each of the above dimensions. This is done by examining a wide range of ratios and indicators normally available in published public accounts, with the aim of extracting the most significant explanatory variables for sustainability, solvency, flexibility and financial independence. They use a rule induction algorithm called CHAID, which provides a highly efficient data mining technique for segmentation, or tree growing. The research sample includes 877 Spanish local authorities with a population of 1000 inhabitants or more. The developed model presents a high degree of explanatory and predictive capacity. For the levels of budgetary sustainability the most significant variables are those related to the current margin, together with the importance of capital expenditure in the budgetary structure. On the other hand, the short-term solvency depends on the liquid funds possessed by the entity. The flexibility, however, depends mainly on the financial load per inhabitant of the municipality, on the total sum of fixed charges. Finally, financial independence depends fundamentally on the transfers that the entity receives and on the fiscal pressure, among other elements.

scholarly journals Evaluating financial performance in local government: A study in South Sulawesi Province (Indonesia)

2018 ◽  
Vol 5 (2) ◽  
pp. 31
Author(s):  
Ramadhan Pirade ◽  
H. Abdul Rahman Mus ◽  
Hj. Masdar Mas’ud ◽  
Hj. Andi Nirwana Nur
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Financial Performance ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Total Sample ◽  
Observation Time ◽  
Growth Effect ◽  
Economic Sectors ◽  
South Sulawesi

This study investigates the financial performance measurement (fiscal decentralization, allocation of capital expenditure, economic growth effect on the regional own revenue) in South Sulawesi Province (Indonesia) local government. The database used is sourced from the Central Statistics Agency and the financial statements 24 County and City on 2012-2016, in order to obtain a total sample of 120 units of the sample. The results of the panel regression analysis using Eviews program 9 shows that increasing fiscal decentralization, capital expenditure and hence economic growth increasingly important role in increasing on the regional own revenue.  Recommendations of these studies to the parties concerned to be pursued acceleration of economic growth quality and useful for the improvement of the regional own revenue (PAD) and creating equitable economic growth, especially in economic sectors that are closely related to the acceptance of the PAD. This study is very important that further research is necessary to perform additional variables with a longer observation time. Later research can also be done in other provinces in the entire territory of the Republic of Indonesia even more wide-ranging.

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