scholarly journals Analisis kinerja keuangan pemerintah daerah sebelum dan setelah ditetapkannya keputusan menteri dalam negeri no. 29 tahun 2002

2020 ◽  
pp. 172-186
Author(s):  
Cici Dewi Sari Murni
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Ability Level ◽  
Paired Sample ◽  
Paired Samples ◽  
Before And After ◽  
Parametric Statistics

This study aims to see whether there are differences in local government financial performance before and after the stipulation of Kepmendagri No.29 of 2002. This research was conducted in 12 districts/cities in Aceh which had not been expanded until 2001. The data used were secondary data with data collection techniques. documentation derived from the BPS in the Province of Aceh and other supporting sources. The variables used are the ratio of financial ability, ability to mobilize, level of dependency, and fiscal decentralization. Data were analyzed using parametric statistics which are different tests for two paired samples (paired sample t-test). The results showed that the financial performance of local governments in the form of financing ability, mobilization ability, level of dependency before the stipulation of Kepmendagri No. 29 of 2002 was not different from after the stipulation of Kepmendagri No. 29 of 2002, whereas in the form of fiscal decentralization before the stipulation of Kepmendagri No. 29 of 2002 is different from after the stipulation of Kepmendagri No. 29 of 2002.

scholarly journals Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Djoko Susanto ◽  
Rudy Badrudin ◽  
Nuri Marlia
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Regional Government ◽  
Regional Autonomy ◽  
Before And After ◽  
Financial Balance ◽  
Special Region

Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.

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.

scholarly journals Impact of Merger on HDFC Bank Financial Performance: A CAMEL Analysis Approach

2021 ◽  
Vol 13 (8) ◽  
pp. 31
Author(s):  
Shweta Yadav ◽  
Jonghag Jang
Keyword(s):  
Financial Performance ◽  
Statistical Significance ◽  
Secondary Data ◽  
T Test ◽  
Analysis Approach ◽  
Paired Sample ◽  
Research Technique ◽  
Time Period ◽  
Before And After ◽  
The Impact

The main purpose of this study is to examine the impact on financial performance of HDFC Bank before and after the merger and to compare the pre and post-merger effect caused on its financial performance by CAMEL Analysis. The data used in the study is secondary data covering total time period of ten years which include five year prior merger (2003-2008) and five year of post-merger period (2009-2014). The research technique used in this study is CAMEL Analysis. Paired sample T-test has been also conducted to check the statistical significance difference between before and after merger CAMEL ratios and to measure the effect of merger on financial performance. The result showed that the financial performance of HDFC increased after the merger and positively impacted by the act of merger.

scholarly journals Analisis Kinerja Keuangan dan Ekonomi Pemerintah Daerah Sebelum dan Setelah Pemekaran

2019 ◽  
Vol 2 (2) ◽  
pp. 436-451
Author(s):  
Muhamad Nur Salim
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
T Test ◽  
Gdp Per Capita ◽  
Financial Independence ◽  
Paired Sample ◽  
Low Degree ◽  
Significant Difference ◽  
Before And After ◽  
Per Capita

The expansion in 2008 generate 30 new autonomous region of 21 parent area. Papua is a region with the second largest carrier regions undergoing expansion in 2008 that is as much as four regional carriers. Four areas of the stem has abundant natural resources, which if managed with optimal will make an impact on donations of original income areas to areas in Papua region. But in point of fact many areas in Papua which is undergoing expansion in 2008 has a low degree of fiscal decentralization before and after undergoing expansion. This indicated a still low level of contributions to the total income of the PAD area. The purpose of this research was to analyze financial performance differences in the degree of fiscal decentralization aspect and the financial independence of the region as well as the performance of the economy in the aspect of the growth of GDP per capita and the degree of poverty before and after undergoing expansion. The sample in this study consists of four district/parent area in Papua. This research method using statistical analysis descriptive quantitative analysis techniques with test paired sample t-test. The result there is a significant difference to the level of poverty in all districts, there is a significance to the growth of GDP per capita in the Regency of Puncak Jaya, and there was no significant difference in financial performance, namely the degree of fiscal decentralization and financial independence of the area before and after the expansion. Pemekaran pada tahun 2008 menghasilkan 30 daerah otonomi baru dari 21 daerah induk. Papua adalah wilayah dengan daerah induk terbanyak kedua yang mengalami pemekaran pada tahun 2008 yaitu sebanyak empat daerah induk. Ke-empat daerah induk tersebut mempunyai sumber daya alam yang melimpah, yang apabila dikelola dengan optimal akan memberi dampak pada sumbangan pendapatan asli daerah bagi daerah di wilayah Papua. Namun pada nyatanya banyak daerah di Papua yang mengalami pemekaran tahun 2008 memiliki nilai derajat desentralisasi fiskal yang rendah sebelum dan setelah mengalami pemekaran. Hal ini mengindikasikan masih rendahnya kontribusi PAD terhadap total pendapatan daerah. Tujuan penelitian ini untuk menganalisis perbedaan kinerja keuangan dalam aspek derajat desentralisasi fiskal dan kemandirian keuangan daerah serta kinerja ekonomi dalam aspek pertumbuhan PDRB per kapita dan tingkat kemiskinan sebelum dan setelah mengalami pemekaran. Sampel dalam penelitian ini terdiri dari empat kabupaten/ daerah induk di Papua. Metode penelitian ini menggunakan analisis statistik deskriptif kuantitatif dengan teknik analisis uji paired sample t-test. Hasilnya terdapat perbedaan yang signifikan untuk tingkat kemiskinan di semua kabupaten, terdapat signifikansi pada pertumbuhan PDRB per kapita di Kabupaten Puncak Jaya, dan tidak terdapat perbedaan yang signifikan pada kinerja keuangan yaitu derajat desentralisasi fiskal dan kemandirian keuangan daerah sebelum dan setelah mengalami pemekaran.

scholarly journals Analisa Dampak Covid-19 terhadap Kinerja Keuangan Perusahaan Pembiayaan di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 22-29
Author(s):  
Maria Esomar
Keyword(s):  
Financial Performance ◽  
Financial Services ◽  
Secondary Data ◽  
T Test ◽  
Return On Assets ◽  
Return On Equity ◽  
Paired Sample ◽  
The Public ◽  
Before And After ◽  
The Impact

The financing industry in Indonesia faces significant challenges due to the Covid-19 pandemic. The amount of financing channeled to the public and debtors’ ability to pay decreases. The purpose of this study is to analyze the impact of Covid-19 on the financial performance of finance companies by analyzing financial ratios, namely the Financing to Deposit Ratio (FDR), NPF (NonPerforming Financing (NPF) Return on Assets (ROA) and Return on Equity (ROE). This study applies a quantitative approach because the data collected are numbers. The data used are secondary data in the form of finance company statistics published by the Financial Services Authority (OJK), within the period of 9 months before (June 2019 - February 2020) and 9 months after (April 2020 - December 2020) the announcement of the first Covid-19 case in Indonesia on March 2nd, 2020. The test is conducted using th Paired Sample T-Test. The results of the data processing display that there are differences in the financial performance of finance companies in Indonesia before and after the Covid-19 which can be seen from the results of the Table of Paired Sample T-Test for the ratio of FDR, NPF, ROA, and ROE. Keywords : Financial performance, FDR, NPF, ROA, ROE

scholarly journals The Difference of Enterprises Taxpayers Compliance after Tax Amnesty

JEJAK ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 86-99
Author(s):  
Dona Fitria ◽  
Agus Abdillah ◽  
Hendro Prasetyono ◽  
Ismail Dwi Cahyo ◽  
Burhanudin Burhanudin
Keyword(s):  
Data Collection ◽  
Statistical Tests ◽  
Secondary Data ◽  
T Test ◽  
Paired Sample ◽  
Tax Amnesty ◽  
Analysis Technique ◽  
Before And After ◽  
Tax Returns ◽  
The Difference

The purpose of this study was to determine and analyze the compliance of enterprises taxpayers before and after the tax amnesty was applied in KPP Pratama South Jakarta. The research location was at KPP Pratama Jakarta Cilandak, KPP Pratama Jakarta Pancoran, KPP Pratama Jakarta Mampang, and KPP Pratama Jakarta Pasar Minggu. Data collection with documentation techniques, namely secondary data collection. Taxpayer’s compliance data for 2015, which is SPT as of March 2016, is assumed to be data before tax amnesty. While the 2016 taxpayer’s compliance data which is SPT as of March 2017 is assumed to be the data of the tax amnesty validity period. The data analysis technique in this study uses the SPT taxpayer compliance ratio 2016 - 2017. Statistical tests using Paried Sample t-Test. The results of the study showed that the amount of enterprises taxpayer compliance submitting timely Annual Tax Returns increased by 10.60% from 13.40% to 24.00%. Furthermore, the taxpayer’s compliance ratio that did not submit the Annual Tax Return decreased by 3.90%, namely in 2016 amounted to 76.92% to 73.02% in 2017. The Paired Sample t-Test has different Enterprises Taxpayer’s compliance before and after the enactment of tax amnesty.

The Causal Relationship between Local Financial Performance and Border Communities Welfare in Indonesia Eastern Areas

2020 ◽  
Vol 36 (1) ◽  
pp. 149-158
Author(s):  
Suparno Suparno
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Eastern Indonesia ◽  
Border Community ◽  
Border Communities ◽  
Performance Effects

The regional development in border areas including in eastern Indonesia can not be separated from important participation of local government as reflecting through the local financial performance indicators. Mostly, in some recent decades, there has been a defined policy on fiscal decentralization which is able to boost the local governments to escalate their financial performances. This research aims to seek the magnitude of local financial performance effects on the border community welfare in the areas. Furthermore, this research is also intended to discover the border community welfare effects on local financial performance. The research uses secondary data that is the application of the panel data analysis method. The results show that local financial performance is not affected by the increasing welfare of the border community. However, the upliftment of community welfare indeed possesses a significant influence on an increase in local financial performance. Efforts are needed to improve the welfare of border communities through increasing development priorities, especially by the central government to the foremost and outermost areas in eastern Indonesia.

Melatih Kepemimpinan Perangkat Desa Kebonharjo Kulonprogo: Membangun Sikap Anti Korupsi

2018 ◽  
Vol 1 ◽  
pp. 107
Author(s):  
Adi Heryadi ◽  
Evianawati Evianawati
Keyword(s):  
Transformational Leadership ◽  
Data Collection ◽  
Paired Samples ◽  
Significant Difference ◽  
Before And After ◽  
Post Test ◽  
Sample Test ◽  
Corruption Perception ◽  
Measuring Tool

This study aims to prove whether transformational leadership training is effective for building anti-corruption attitudes of villages in Kebonharjo village, subdistrict Samigaluh Kulonprogo. This research is an experimental research with one group pre and posttest design.Subject design is 17 people from village of 21 candidates registered. Measuring tool used in this research is the scale of anti-corruption perception made by the researcher referring to the 9 anti-corruption values with the value of reliability coefficient of 0.871. The module used as an intervention made by the researcher refers to the transformational leadership dimension (Bass, 1990). The data collected is analyzed by statistical analysis of different test Paired Sample Test. Initial data collection results obtained sign value of 0.770 which means> 0.05 or no significant difference between anti-corruption perception score between before and after training. After a period of less than 1 (one) month then conducted again the measurement of follow-up of the study subjects in the measurement again using the scale of anti-corruption perception. The results of the second data collection were analysed with Paired Samples Test and obtained the value of 0.623 sign meaning p> 0.05 or no significant difference between post test data with follow-up data so that the hypothesis of this study was rejected.

scholarly journals JURNAL ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KARDINAH

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Debby Firoeza Indiany ◽  
Dien Noviany Rahmatika ◽  
Jaka Waskito
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Secondary Data ◽  
Profit Margin ◽  
Wilcoxon Test ◽  
Return On Equity ◽  
Financial Ratio ◽  
Fixed Assets ◽  
Before And After ◽  
Turn Over

RSUD Kardinah Kota Tegal in December, 2008 has been designated as Badan Layanan Umum Daerah (BLUD), then since January 2009 has done changes management finances, with the financial management apply system that is called “Pola Pengelolaan Keuangan Badan Layanan Umum Daerah” (PPK – BLUD). This study aimed to analyze the diffrerences in financial performance RSUD Kardinah based on (1) the ratio of the vulnerability, the aspects of return of assets, return on equity, gross profit margin and net profit margin. (2) liquidity ratios include aspects of current ratio, quick ratio and cash ratio (3) solvency ratios include aspects of debt ratios, debt to equity ratio and times interest earned ratio, and (4) the ratio of activity includes aspects of accounts receivable turn over, inventory turn over, fixed assets and total assets turn over before and after implementing PPK-BLUD. This study classified quantative descriptive research the type of data used is secondary data obtained from the annual financial statements of RSUD Kardinah, the period before implementing ppk – blud (2002 – 2008) and after implementing ppk – blud (2009 – 2015). The analytical method used is a diferrent test to test the hypothesis using wilcoxon test with an error rate (alpha) of 5%. The result of this study conclude, there are no significant differences in financial performance based suspectible ratio, liquidity ratio and activity ratio on RSUD Kardinah before and after implementing of PPK-BLUD. There are significant differences in the aspect ratio of the activity inventory turn over snd fixed assets turn over before and after implementing of PPK – BLUD. The implementation of the PPK – BLUD in hospitals Kardinah not give any significant changes to be seen from the ratio financial ratio, but there is an increase in the trend sharp against the income operations hospital after the implementation of PPK – BLUD. Keywords : PPK-BLU, financial ratio analysis, financial performance, Wilcoxon Siged Ranks Test

scholarly journals The Announcement of Sharia Bank’s Conditional Merger Agreement. How Investor Reacted?

2021 ◽  
Vol 2 (2) ◽  
pp. 136-146
Author(s):  
Syamsuddin Syamsuddin ◽  
Versiandika Yudha Pratama
Keyword(s):  
Event Study ◽  
Stock Price ◽  
Abnormal Return ◽  
Secondary Data ◽  
T Test ◽  
Event Window ◽  
Paired Sample ◽  
Average Abnormal Return ◽  
Significant Difference ◽  
Before And After

This study aims to determine there is a difference in average abnormal return of BRI Syariah before and after the signing of the Conditional Merger Agreement (CMA), which is on October 12th, 2020. This research used event study for method and the data in this study are secondary data in the form of stock price data of BRI Syariah. The event window in this study for 11 (eleven) working days which is 5 (five) days before the event, 1 (one) day when the event occurs and 5 (five) days after the signing of the Conditional Merger Agreement (CMA) BUMN sharia bank. Meanwhile, the estimated period is set for 120 exchange days, namely at t-125 to t-6. Test conducted by paired sample t-test. The results of the paired sample t-test showed that there is no significant difference between the average abnormal return of BRI Syariah shares before and after the signing of the Conditional Merger Agreement. It can be concluded that neither the market nor investors reacted to the signing of the Conditional Merger Agreement (CMA) that occurred at BRI Syariah Bank.

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