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 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 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 EVALUASI KINERJA DAN KEMAMPUAN KEUANGAN DAERAH KOTA MAGELANG

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Shania Nur Chasanah ◽  
Jihad Lukis Panjawa
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Financial Capacity ◽  
Quadrant Method ◽  
High Level ◽  
Financial Dependency ◽  
The City ◽  
Very High

This study aims to analyze the performance and financial capability of Magelang City in the period 2014 - 2018. This study uses a quantitative approach with secondary data. The analytical tool used to measure the financial performance of the City of Magelang is a ratio and to calculate the financial capacity of the region measured by the index Share, Growth, Elasticity. The results showed the city of Magelang entered the category of low. The level of regional financial dependency shows a very high level of dependency. The degree of fiscal decentralization is in the moderate category. The level of effectiveness of regional income is very effective. The results of the calculation of the regional financial performance index (IKK) show that financial capacity is relatively high. Other findings from the mapping of regional financial capacity based on the quadrant method, the position of the city of Magelang is in quadrant III. This condition is also not ideal. The big role of PAD in Total Spending has a small chance because the growth of PAD is small. The contribution of PAD to total expenditure is high, but the growth of PAD is low. Efforts to further increase PAD by optimizing resource management and expanding the potential of the economic sector.

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 Kinerja Keuangan Provinsi Kepulauan Bangka Belitung Ditinjau dari Derajat Kemandirian, Ketergantungan, dan Desentralisasi Fiskal

2020 ◽  
Vol 5 (2) ◽  
pp. 143-149
Author(s):  
Nizwan Zukhri
Keyword(s):  
Fiscal Decentralization ◽  
Descriptive Analysis ◽  
Fiscal Year ◽  
Financial Capability ◽  
Quantitative Descriptive Analysis ◽  
Regional Autonomy ◽  
Dependency Ratios ◽  
Regional Budget ◽  
Quantitative Descriptive ◽  
Very High

Bangka Belitung Islands is a province that was born in the era of regional autonomy. This province is demanded to be able to manage finances well to achieve regional independence. This paper aims to analyze the degree of independence, degree of dependency, and degree of fiscal decentralization of the Bangka Belitung Islands Province. The data used is the realization data of the Bangka Belitung Islands Province Regional Budget for the 2016-2018 fiscal year. This study uses a quantitative descriptive analysis method based on local government financial ratios in the form of independence ratios, dependency ratios, and fiscal decentralization ratios. The results showed that from the aspect of independence, the financial capability of the Bangka Belitung Islands Province was in the low category (46.09-49.83 percent) with a consultative relationship pattern. Based on the degree of regional dependency in the very high category (61.05-68.41 percent), whereas in terms of the degree of fiscal decentralization, the financial capability of the Bangka Belitung Islands Province is in the moderate-sufficient category (29.47-33.26 percent)

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 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 Regional Financial Capabilities In Supporting the Implementation of Regional Autonomy in Toraja Utara District In 2014 – 2019

2020 ◽  
Vol 5 (7) ◽  
pp. 1023-1032
Author(s):  
Mariana Limbong ◽  
Haliah . ◽  
Nur Dwiana Sari Saudi
Keyword(s):  
Fiscal Decentralization ◽  
Efficiency Ratio ◽  
Financial Capability ◽  
Growth Ratio ◽  
Financial Report ◽  
Regional Autonomy ◽  
The North ◽  
Quantitative Descriptive ◽  
Financial Dependency ◽  
Very High

This study aims to examine and analyze the level of regional financial capability in supporting the implementation of regional autonomy in the North Toraja Regency in 2014 - 2019. The research method used in this research is quantitative descriptive. This study seeks to calculate, describe and analyze the financial component data of the North Toraja Regency Government. The data analyzed in this study are data sourced from the North Toraja Regency budget realization report in 2014-2019, the North Toraja Regency Locally-generated report in 2014-2019 and the 2014-2019 North Toraja financial report. The results of this study conclude that financial capability does not yet support the implementation of regional autonomy in North Toraja Regency in 2014-2019. This is caused by, among others: (1) The ratio of the degree of fiscal decentralization is very less; (2) the financial dependency ratio is very high; (3) The financial independence ratio is very low and has an instructive relationship pattern; (4) The effectiveness ratio of LGR is less effective; (5) LGR efficiency ratio is less efficient; (6) the ratio of routine ability indexes is very less; (7) Locally-generated revenue (LGR) growth ratio is very volatile.

scholarly journals ANALISIS KINERJA KEUANGAN DALAM PENGELOLAAN KEUANGAN DAERAH TAHUN 2007-2013 DI KABUPATEN BANGGAI PROVINSI SULAWESI TENGAH

2019 ◽  
Vol 18 (2) ◽  
Author(s):  
Yofandi Djibran Himran ◽  
Rosalina Anna Maria Koleangan ◽  
George M.V. Kawung
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Central Government ◽  
Government Funding ◽  
Assessment Criteria ◽  
Dependency Ratio ◽  
Financial Independence ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Average Area

ANALISIS KINERJA KEUANGAN DAN EFEKTIFITAS PENGELOLAAN KEUANGAN DAERAH TAHUN 2007 - 2013 DI KABUPATEN BANGGAI Yofandi Himran, Rosalina A.M Koleangan, George Kawung Fakultas Ekonomi dan Bisnis, Magister Ilmu Ekonomi Universitas Sam Ratulangi, Manado ABSTRAK Pendapatan asli daerah (PAD) dan dana perimbangan merupakan sumber penerimaan daerah dan bila semakin besar penerimaan PAD maka semakin kecil ketergantungan pada pemerintah pusat, sebab PAD merupakan sumber penerimaan dari dalam daerah sendiri yang di pungut berdasarkan ketentuan undang-undang yang berlaku. Penelitian ini bertujuan mengetahui besar kecilnya tingkat kemandirian, ketergantungan dan desentralisasi selama kurun waktu 2007-2013, di kabupaten banggai dan dari hasil analisis dapat di lihat rata-rata kinerja keuangan daerah menggambarkan kinerja keuangan yang belum optimal dalam menjalankan atau melaksanakan otonomi daerah, hal itu dapat di lihat dari hasil PAD yang di capai masih sangat kecil dan dapat di tunjukan dengan indikator-indikator kinerja keuangan daerah: Pertama analisis rata-rata kemandirian keuangan daerah tahun 2007-2013 adalah 23,86% sehingga di klasifikasi menurut kriteria penilaian bahwa rasio kemandirian bersifat cukup artinya belum sepenuhnya mandiri masih ketergantungan bantuan dana pada pemerintah pusat, kedua bahwa rata-rata ketergantungan keuangan daerah tahun 2007-2013, adalah 30,73% sehingga diklasifikasikan menurut kriteria penilaian bahwa rasio ketergantungan bersifat cukup artinya belum spenuhnya mandiri masih ketergantungan dengan pemerintah pusat. Ketiga analisis rasa-rasa rasio desentralisasi keuangan daerah tahun 2007-2013 adalah 25,52% sehingga di klasifikasikan menurut kriteria penilaian  bersifat sedang, hal ini mengandung makna bahwa kontribusi PAD dalam menopang pendapatan daerah cenderung masih sangat rendah. Keempat berdasarkan hasil analisis bahwa efektifitas pengelolaan keuangan daerah sebesar 109,86% hal ini menunjukan bahwa diatas 100% merupakan sangat efektif. Kata Kunci : Evaluasi Kinerja Keuangan, Penerimaan Daerah, Efektifitas Keuangan ABSTRACT Local revenue and the balance funds are a source of local revenue, and when the greater acceptance of the local revenue, the smaller dependence on the central government, because Local revenue is a source of revenue from the region itself, which collected under the provisions of the applicable laws. This study aims to determine the size of the level of independence, dependence and decentralization during the period 2007-2013, in Banggai and analysis results can be viewed on average describe the financial performance of financial performance is not optimal in running or implementing regional autonomy, it can be seen from the results achieved Local revenue is still very small and can be shown by indicators of financial performance areas: First analysis of the average local financial independence in 2007-2013 was 23.86%, so in a classification according to the assessment criteria that independence ratio are not fully self sufficient means they dependency on central government funding, the second that the average area of ​​the 2007-2013 financial dependence, is 30.73% that are classified according to the assessment criteria that the dependency ratio is sufficiently independent spenuhnya means yet still dependence with government center. Third analysis flavors of local financial decentralization ratio in 2007-2013 was 25.52% thus classified according to the assessment criteria are being, this implies that the contribution of Local revenue in the region tends to sustain income is still very low. The fourth is based on the analysis that the effectiveness of financial management amounted to 109.86%, this shows that it is above 100% is very effective. Keywords: Evaluation of Financial Performance, Local Revenue, Financial Effectiveness

scholarly journals Analysis Financial Performance of Regional Government in Bengkulu Province

2020 ◽  
Vol 21 (2) ◽  
pp. 164-174
Author(s):  
Rara Mianti ◽  
Fachruzzaman Fachruzzaman
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Analysis Tool ◽  
Regional Government ◽  
Entire Sample ◽  
Regional Autonomy ◽  
The Government ◽  
Financial Dependency ◽  
Analytical Tools

This research is using quantitative approach which aims to determine whether there are differences in the area ratio based on fiscal decentralization ratio of local financial, local financial dependency ratio, the ratio of the area of financial independence, effectiveness ratio , the ratio of growth ( growth) PAD , the ratio ( share) of revenue over the last ten years . By using the entire sample of local governments as Bengkulu province which is not an expansion of the area during the study period from 1995 to 2012 .That the government of Bengkulu , South Bengkulu , North Bengkulu , Rejang Lebong . Testing the hypothesis in this study was conducted with two analytical tools are paired sample t - test and Wilcoxon signed ranks test using SPSS analysis tool using a significant level of 0.025 % . The results of these tests indicate that there is significantly different as the local government 's financial performance during the period of Bengkulu province last ten years , well after the implementation of regional autonomy and after the economic crisis .

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