scholarly journals PERBANDINGAN KINERJA KEUANGAN PEMERINTAH KOTA LANGSA DENGAN PEMERINTAH KABUPATEN ACEH TIMUR

2021 ◽  
Vol 5 (1) ◽  
pp. 31-44
Author(s):  
Tuti Meutia
Keyword(s):  
Financial Performance ◽  
City Government ◽  
Efficiency Ratio ◽  
Growth Ratio ◽  
Regional Autonomy ◽  
Operating Expenditure ◽  
Expenditure Growth ◽  
Operating Expenditures ◽  
Lower Ratio ◽  
Observation Period

The purpose of this study was to analyze the comparison of the financial performance of the Langsa City government and East Aceh Regency. Financial performance is measured using five indicators, namely efficiency ratios, effectiveness ratios, compatibility ratios, growth ratios and radiant ratios. The results of the study stated that the financial efficiency ratio of Langsa City during the observation period was more efficient than that of East Aceh Regency. The financial effectiveness ratio of East Aceh Regency during the observation period was more effective than that of Langsa City. The Conformity Ratio measured by the value of the ratio of operating expenditures shows that Langsa City is high when compared to East Aceh District, the APBD and PAD growth ratios of the two regions are both in positive values. The operating expenditure growth ratio of Langsa City is better because it shows a lower ratio value compared to East Aceh District and the operating expenditure growth ratio of East Aceh Regency during the observation period is on average higher. This is evidenced by the value of the ratio of operating expenditures in East Aceh Regency on average each year above 10%. East Aceh District is more capable of self-financing government activities than Langsa City. The pattern of self-reliance is in the consultative and participatory categories. The value of the regional financial independence ratio of Langsa City is in the Instructive relationship pattern (Langsa City is not able to implement regional autonomy financially).

scholarly journals Effectiveness, Efficiency and Growth Ratios on Financial Performance on Medan City Government

2018 ◽  
Author(s):  
Andysah Putera Utama Siahaan
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
Municipal Government ◽  
City Government ◽  
Performance Ratio ◽  
Coefficient Of Determination ◽  
Efficiency Ratio ◽  
Growth Ratio ◽  
Effect Ratio

Regional autonomy (decentralization) is the regional authority to regulate and manage the interests of society at its initiative based on community aspiration and according to laws and regulation. One aspect of local government that must be regulated carefully is the financial management area. To analyze the performance of local governments in managing local finances can be done with the financial ratio analysis. The financial ratios used include the effectiveness ratios, efficiency ratio, growth ratio and the ratio of independence. The purpose of this study is to determine the financial performance of Medan. Government significant effect on the ratio of independence. The population in this study is Medan Realization Report Government Budget in which samples are taken four years (2010/2013 in months January to December). The variables studied include the ratio of effectiveness, efficiency ratio and growth ratio as independent variables as well as the ratio of independence as a dependent variable. The results of the regression analysis showed that the ratio of effectiveness, effectiveness ratio, and growth ratio is evident from the 0,000 probability value of <0.05. Partial, effectiveness ratio has significantly influenced the ratio of independence. However, efficiency ratio and growth rate do not significantly influence the ratio of independence (budget financial field municipal government). Analysis of the coefficient of determination (R2) shows the number of 0.452 or equal to 45.2% which changes the city government performance ratio by the effect ratio, efficiency ratio and growth ratio, while the remaining 54.8% are likely influenced by other variables not examined in this study there are activity ratio, debt service cover ratio.

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 Analysis of Regional Financial Performance through the Independence Ratio, Effectiveness Ratio, and Growth Ratio in the District South Bangka

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Gayatria Oktalina
Keyword(s):  
Financial Performance ◽  
Quantitative Methods ◽  
Regional Government ◽  
Financial Independence ◽  
Collection Method ◽  
Growth Ratio ◽  
Financial Ratio ◽  
Regional Autonomy ◽  
Positive Effects ◽  
Medium Level

One of the positive effects of the implementation of regional autonomy is the proliferation of provinces or regencies/cities that is most common throughout Indonesia. One area resulting from the expansion is South Bangka Regency. As a new Regency that grew up in the era of regional autonomy, South Bangka Regency has a license to own its own area. The purpose of this research is to find out the Regional Government Financial Performance of South Bangka Regency. The data collection method used is documentation. While the method of analysis uses descriptive quantitative methods using financial ratios. The Financial Performance of South Bangka Regency Government in 2014-2018 when seen from the ratio of Regional Financial Independence is 7.10%. Regional Financial Effectiveness Ratio of 111.12% which means very effective. Regional Financial Ratio 40.00% is at medium level.

scholarly journals ANALISIS RASIO KEUANGAN SEBAGAI ALAT PENILAIAN KINERJA KEUANGAN PADA PEMERINTAH PROVINSI JAWA TIMUR DAN PROVINSI JAWA TENGAH PADA TAHUN 2019-2020

2021 ◽  
Vol 1 (1) ◽  
pp. 51-65
Author(s):  
Tiyas Drastiana ◽  
Risdiana Himmati
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Secondary Data ◽  
Provincial Government ◽  
Regional Government ◽  
Efficiency Ratio ◽  
Growth Ratio ◽  
Central Java ◽  
Analysis Technique ◽  
Central Java Province

Abstrak: Kinerja keuangan merupakan suatu tingkat pencapaian dari hasil kerja dalam bidang keuangan atas pelbagai aktivitas yang telah dilakukan. Maka dari itu Pemerintah Daerah perlu melakukan analisis keuangan dengan menggunakan rasio kemandirian, rasio efektifitas, rasio efisiensi, dan rasio pertumbuhan. Tujuan dari penelitian untuk mengetahui kinerja keuangan Pemerintah Provinsi Jawa Timur dan Provinsi Jawa Tengah. Teknik analisis dalam penelitian ini menggunakan deskriptif kuantitatif melalui data sekunder dari laporan realisasi APBD Pemerintah Daerah Provinsi Jawa Timur dan Provinsi Jawa Tengah periode 2019-2020. Hasil penelitian ini menunjukkan bahwa (1) Tingkat kemandirian pada Pemerintah Provinsi Jatim dan Provinsi Jateng  dari periode 2019-2020 masih dalam kategori rendah sekali. (2) Rasio efektifitas pada Pemerintah Provinsi Jatim dan Provinsi Jateng periode 2019-2020 masih dalam kategori tidak efektif. (3) Tingkat efisiensi pada Pemerintah Provinsi Jatim dan Provinsi Jateng periode 2019-2020 masuk dalam kategori sangat efisien. (4) tingkat pertumbuhan Pemerintah Provinsi Jatim dan Provinsi Jateng tahun 2019-2020 cenderung fluktuatif. Kata Kunci: rasio kemandirian; rasio efektifitas; rasio efisiensi; rasio pertumbuhan: kinerja keuangan.   Abstract: Financial performance is a level of achievement of the results of work in the financial sector for various activities that have been carried out. Therefore, the Regional Government must conduct a financial analysis using the independence ratio, effectiveness ratio, efficiency ratio, and growth ratio. The purpose of this study was to determine the financial performance of the Provincial Government of East Java and Central Java Province. The analysis technique in this study is descriptive quantitative using secondary data, namely from the Realization Report of the Regional Revenue and Expenditure Budget (APBD) of East Java Province and Central Java Province in 2019-2020. The results of this study indicate that (1) The ratio of independence in the Provincial Government of East Java and Central Java Province from 2019-2020 is still in the very low category. (2) The effectiveness ratio in the Provincial Government of East Java and Central Java Province in 2019-2020 is still in the ineffective category. (3) The efficiency ratio in the Provincial Government of East Java and Central Java Province in 2019-2020 is in the very efficient category. (4) The growth ratio of the Provincial Governments of East Java and Central Java Province in 2019-2020 tends to fluctuate. Keywords: independence ratio; effectiveness ratio; efficiency ratio; growth ratio; financial performance.

scholarly journals Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Karanganyar

2020 ◽  
Vol 4 (2) ◽  
pp. 31
Author(s):  
Andre Kussuma Adiputra ◽  
Andri Apriyanti ◽  
Khaula Lutfiati Rohmah
Keyword(s):  
Financial Performance ◽  
Income Growth ◽  
Dependency Ratio ◽  
Government Budget ◽  
Value For Money ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Regional Income ◽  
Regional Finance ◽  
Expenditure Growth

This study aims to determine the financial performance of the Karanganyar Regency Government Budget Year 2015-2017 seen from: Analysis of Regional Income Variance, Analysis of Regional Income Growth, Decentralization Degree Ratio, Regional Finance Dependency Ratio, Regional Financial Independence Ratio, Analysis of Regional Expenditure Variance, Analysis of Regional Expenditure Growth, Regional Expenditure Suitability Ratio, Regional Expenditure Efficiency Ratio, and Value For Money Concepts. This research is a qualitative descriptive study. The technique of collecting data used in this study is documentation techniques. The data used is Secondary Data in the form of the Karanganyar Regency Government Budget Realization Report 2015-2017. The results showed that the financial performance of the Karanganyar Regency Government was generally said to be good. This can be seen from: (1) Analysis of Regional Income Variance which shows the number 100.86% (2) Analysis of Regional Income Growth which shows a positive growth of 7.82% (3) Decentralization Degree Ratio which shows 16.50% ( 4) Regional Finance Dependency Ratio which shows 83.17% (5) Regional Financial Independence Ratio which shows the number 19.84% (6) Analysis of Regional Expenditure Variance below 100% on average (7) Analysis of Regional Expenditure Growth with an average 3.76% (8) Regional Expenditure Suitability Ratio The Karanganyar District Government allocates a large portion of its expenditure budget for operating expenditure, which averages 76.92%, while for capital expenditure 16.01% (9) Regional Expenditure Efficiency Ratio which shows the number 89.08% (10) Value For Money concept which shows that the realization of regional income exceeds the amount of the regional income budget. However, the degree of decentralization is still low and the level of financial dependence on the central government and regional government is still high.

Measurement of Regional Financial Performance and Economic Growth: A Lesson from North Sumatra Province, Indonesia

2017 ◽  
Vol 7 (1) ◽  
pp. 199
Author(s):  
Oktarini Khamilah Siregar
Keyword(s):  
Economic Growth ◽  
Financial Performance ◽  
Debt Service ◽  
City Government ◽  
Debt Ratio ◽  
Efficiency Ratio ◽  
The Government ◽  
Financial Dependency ◽  
North Sumatra ◽  
The City

The research aims to provide the input to the Government of City and County in evaluating the financial performance in each region. Using the variables include the ratio of the debt to GDP, income of the original of the region and regional income, debt service ratio, the growth of spending, spending and efficiency ratio expenditure regions to GDP. Additionally, analyzing the ratio which has a strong influence on economic growth in the city of Medan, Binjai and county of Deli Serdang in ranging from 2008 to 2014. The results showed that the ratio of the debt to GDP, the ratio of debt to income of original regions, debt service ratio, debt ratio to income region, growth of expenditure ratio, expenditure ratio efficiency, expenditure regions to GDP simultaneously impact to the centre of economic growth (refer to GDP rates apply) in the Government county of Deli Serdang, Medan and Binjai in North Sumatra. Besides, the results showed the ratio of debt to GDP and debt ratio to income of the original regions partially has affected negatively to GDP (rates apply). Otherwise, debt service ratio, and ratio of regional expenditure to GDP have a positive effect on the GDP (rates apply), debt ratio to income regions, the findings result also shows that partially the growth of spending, and spending efficiency ratio have not effect on the GDP (rates apply) to entire the City Government both in county and city as well as in Deli Serdang region, North Sumatra Province. The research results also showed the Adjusted R Square of the debt ratio to GDP, the debt ratio to the Income of the original of region, debt service ratio, the debt ratio against the income regions, the growth of expenditure, expenditure ratio efficiency, expenditure regions to GDP is 68,80%, whereas 31.20% are caused by another factors such as the ratio of financial dependency of the regions, the growth of debt, the realization of revenue and expenditures and the other financial performance ratios.

scholarly journals PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 67
Author(s):  
Netty Nurhayati ◽  
Fahmi Rizani ◽  
Kadir
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Sampling Technique ◽  
Nonparametric Test ◽  
City Government ◽  
City Governments ◽  
Growth Ratio ◽  
Government Administration ◽  
And Performance

<p><em>This study aims to compare the performance of  district / city governments  in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion</em>. <em>This difference shows that district / city  government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.</em><em></em></p>

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 Rasio Keuangan Dalam Menilai Kinerja Keuangan Pemerintah Kabupaten Siak Tahun Anggaran 2012 - 2016

2019 ◽  
Vol 6 (2) ◽  
pp. 179-188
Author(s):  
Novira Sartika ◽  
Adrian Irnanda Pratama
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Fiscal Year ◽  
Growth Ratio ◽  
Financial Ratio ◽  
Average Ratio ◽  
Operating Expenditure ◽  
The Government ◽  
Quantitative Descriptive

This study aims to determine the financial performance of the Siak Regency Government for the 2012-2016 fiscal year measured by financial ratio analysis. This research method is quantitative descriptive. The data are secondary data in the form of Budget Realization Report (LRA) for the 2012-2016 fiscal year. The analysis shows that the financial performance of the Siak Regency Government measured by ratio of regional financial independence shows very low with an average ratio of 9.83%. Furthermore, if measured by ratio of regional financial efficiency shows efficient with an average ratio of 67.51%. Then when measured by ratio of the effectiveness of Own-Source Revenue (PAD) shows effective with an average ratio of 112.51%. When observed by growth ratio shows fluctuation conditition. The Last, measured from the equivalent ratio, especially the ratio of operating expenditure show average ration 64.95% and capital expenditure 31.53%. We conclude that the financial performance of the Siak Regency Government is efficient in terms of spending expenses to obtain revenue with the realization revenue received by government and effective in order to increase revenue of Own-Source Revenue (PAD) to self-financing for government program due to society tend to pay tax and retribution. Beside that the government should maintan success from year to year and focus more on capital expenditure budgeting than operating expenditure budgeting.

scholarly journals Analisis Kinerja Keuangan Pemerintah Kota Semarang Tahun 2013-2017

2020 ◽  
Vol 2 (2) ◽  
pp. 302-309
Author(s):  
Efriyani Sumastuti ◽  
Eriza Nariyanti ◽  
Ika Indriasari
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Financial Ratios ◽  
Growth Ratio ◽  
Local Revenue ◽  
Operating Expenditure ◽  
Regional Budget

The financial performance of local governments is a measure used to ensure the ability of the regions to properly and correctly enforce financial implementation rules to maintain the desired services. This study aims to analyze the financial performance of the local government of Semarang City using 5 financial ratios. The data used is secondary data, in the form of the Semarang City Regional Budget Realization Report in 2013-2017. Furthermore, 5 financial ratios are calculated, consisting of effectiveness ratios, efficiency ratios, compatibility ratios, growth ratios and independence ratios. The results showed that in general the financial performance of the Semarang City local government was very good. This can be seen from the effectiveness ratio of local revenue is very effective, the ratio of regional financial efficiency is very efficient, the ratio of operating expenditure to regional expenditure, the ratio of operating expenditure growth and the growth ratio of capital expenditure has positive growth, the ratio of self-reliance is moderate with participatory relationship patterns. Even so, it is necessary to increase and optimize Regional Original Income (PAD) from year to year through controlling new regional potentials and developing regional potential.

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