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 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 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 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 Kapasitas Fiskal dan Pengeluaran Pemerintah terhadap Pertumbuhan Ekonomi dan Kesejahteraan Masyarakat Provinsi Kalimantan Tengah

2020 ◽  
Vol 1 (1) ◽  
pp. 40-45
Author(s):  
Juma‘eh ◽  
Harin Tiawon ◽  
Alexandra Hukom
Keyword(s):  
Economic Growth ◽  
Direct Effect ◽  
Government Spending ◽  
Financial Management ◽  
Capital Expenditure ◽  
Government Expenditure ◽  
Fiscal Capacity ◽  
Central Kalimantan ◽  
The Government ◽  
Significant Direct Effect

Decentralization of the government that passed since 2004 provides an opportunity to improve the welfare of the community if financial management is carried out effectively. Unfortunately, some regions failed to take advantage of this opportunity. This study aims at analyzing the effect of fiscal capacity and government spending on economic growth and social welfare in Central Kalimantan Province. Path analysis and multiple regression tests using IBM SPSS Version 25.0 are used to analyze government capital expenditure and economic growth in 2007-2017. The results show that fiscal capacity and government spending have a significant direct effect on economic growth. Fiscal capacity and government expenditure do not have a significant direct effect on economic growth, while economic growth has a significant direct effect on economic growth. Meanwhile, fiscal capacity and government spending have a significant indirect effect on the welfare of the community through economic growth in the province of Central Kalimantan in the 2010-2017 period. In addition, efforts to increase sources of the regional revenue, mainly local revenue, are needed to increase regional financial independence in the implementation of regional autonomy and to enhance economic growth.

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 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 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 ANALISIS KEMAMPUAN KEUANGAN DAERAH PEMERINTAH KABUPATEN JAYAPURA

2017 ◽  
Vol 2 (3) ◽  
Author(s):  
La Ode Abdul Wahab ◽  
Siti Rofingatun ◽  
Balthazar Kreuta
Keyword(s):  
Financial Management ◽  
Fiscal Decentralization ◽  
Collection Efficiency ◽  
Fiscal Year ◽  
Financial Capacity ◽  
Local Revenue ◽  
Fund Balance ◽  
Revenue Collection ◽  
The Government ◽  
Top 40

The purpose of this paper is to analyze and obtain empirical evidence about the financial performance of Jayapura regency government in fiscal year 2010-2014, measured from the level of independence of local, regional dependency rate, the level of fiscal decentralization, the level of effectiveness and efficiency of financial management and fiscal capacity Jayapura regency in fiscal year 2010-2014, measured through share and growth Local Revenue. The results obtained from this study is that the financial capacity of Jayapura regency, measured from the level of the region's autonomy in fiscal year 2010-2014 included in the criteria are lacking, and the level of dependence of the region in that period qualifies as a very high criteria instructive relationship patterns. The ratio of fiscal decentralization is still lacking, the level of effectiveness of regional revenue in 2010-2014 classified in the category of very effective with a ratio of regional revenue collection efficiency is very efficient. The financial capacity of the district of Jayapura in this case the level of independence and dependence of the area and the level of fiscal decentralization is considered good if the government of Jayapura District has been able to raise the percentage of acceptance of regional revenue to be in the top 40% of the fund balance, because then the Local Revenue will contribute greater of the total regional expenditure. Keywords: financial capacity of local, regional autonomy, regional dependence, fiscal decentralization, effectiveness, efficiency

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

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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