scholarly journals Analisis Kinerja Keuangan Pemerintah Provinsi Kalimantan Timur

2018 ◽  
Vol 3 (1) ◽  
pp. 43-59
Author(s):  
Agus Tri Sulistyo
Keyword(s):  
Economic Growth ◽  
Performance Analysis ◽  
Financial Performance ◽  
Financial Management ◽  
Ability Level ◽  
Financial Independence ◽  
Coal Price ◽  
East Kalimantan ◽  
A Value ◽  
Government Financing

The mining sector which is the leading sector has been able to sustain economic growth in East Kalimantan. However, since the weakening of coal prices resulted in the decreasing ability of local government financing in order to carry out its functions as a development organizer, government organizer and serve the community. This study aims to analyze whether the weakening of coal prices have an effect on economic growth and the level of regional financial independence by measuring the performance of local financial management using regional financial independence ratio, the ratio of financial ability and the ratio of effectiveness of PAD and formulate strategies to find solutions and improve financial performance. The results of the financial performance analysis of East Kalimantan Province showed good results when viewed from Level of independence, ability level, and level of effectiveness. Further analysis results shows that coal price with a value of 11,46 and APBD with a value of 2,70  has positive and significant effect to economic growth East Kalimantan Province. While the number of residents have no effect on economic growth. For other regression resulted that PAD, DAPER, PMA have a positive and significant effect to financial performance. While PMDN have no effect. Based on AHP results obtained priority strategy should done to innovate service. Abstrak   Sektor pertambangan yang merupakan sektor unggulan telah mampu menopang pertumbuhan ekonomi di Kalimantan Timur. Namun, karena melemahnya harga batubara mengakibatkan menurunnya kemampuan pembiayaan pemerintah daerah dalam rangka menjalankan fungsinya sebagai pengelola pembangunan, penyelenggara pemerintahan dan melayani masyarakat. Penelitian ini bertujuan untuk menganalisis apakah melemahnya harga batubara berpengaruh terhadap pertumbuhan ekonomi dan tingkat kemandirian keuangan daerah dengan mengukur kinerja pengelolaan keuangan daerah dengan menggunakan rasio kemandirian keuangan daerah, rasio kemampuan keuangan dan rasio efektivitas PAD dan merumuskan strategi untuk menemukan solusi dan memperbaiki kinerja keuangan. Hasil analisis kinerja keuangan Provinsi Kalimantan Timur menunjukkan hasil yang baik bila dilihat dari tingkat independensi, tingkat kemampuan, dan tingkat efektivitas. Hasil analisis lebih lanjut menunjukkan bahwa harga batubara dengan nilai 11,46 dan APBD dengan nilai 2,70 berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi Provinsi Kalimantan Timur. Sementara jumlah penduduk tidak berpengaruh terhadap pertumbuhan ekonomi. Untuk regresi lain dihasilkan bahwa PAD, DAPER, PMA memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Sementara PMDN tidak berpengaruh. Berdasarkan hasil AHP diperoleh strategi prioritas yang harus dilakukan adalah melakukan inovasi layanan.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI KALIMANTAN TIMUR TAHUN ANGGARAN 2009 – 2012

2014 ◽  
Vol 4 (1) ◽  
pp. 63
Author(s):  
Arfandi Arief
Keyword(s):  
Economic Growth ◽  
Time Series ◽  
Regression Analysis ◽  
Growth Factor ◽  
Financial Performance ◽  
Secondary Data ◽  
Initial Step ◽  
Financial Independence ◽  
Economy Growth ◽  
East Kalimantan

The purpose of this investigation is to determine the regional financial performance in East Kalimantan. The initial step in this research was determining the variables used, namely: investment and economic growth. Afterward, collecting the data in the form of secondary data (time series) from 2009-2012 files in order to analyze the regional financial performance and the records from 2000-2012 to analyze the influence of investment and growth. Ultimately, the data was examined using multiple regression analysis. The result showed that the regional financial performance of East Kalimantan occupied the level of “good” in terms of independence, effectiveness, and harmony. Not much different, in terms of growth and proportions, their performance was still at the level of "good". Unfortunately, their effort in improving efficiency was still unsuccessful so that they were included in "poor" category. Further analysis showed that investment had positive and significant impact on the regional financial independence of East Kalimantan while economy growth factor did not affect anything.

scholarly journals Kemampuan fiskal daerah dan pengaruh belanja daerah terhadap pertumbuhan ekonomi Kabupaten Tanjung Jabung Barat

2019 ◽  
Vol 8 (1) ◽  
pp. 31-42
Author(s):  
Rahmad Suhendra ◽  
Muhammad Safri ◽  
Adi Bhakti
Keyword(s):  
Economic Growth ◽  
Financial Performance ◽  
Secondary Data ◽  
Analysis Tool ◽  
Regional Government ◽  
Interval Scale ◽  
The West ◽  
Financial Independence ◽  
Fiscal Capacity ◽  
Direct Expenditure

The purpose of this study was to determine and analyze 1) the proportion of regional expenditure in Tanjung Jabung Barat Regency; 2) regional fiscal capacity in West Tanjung Jabung Regency; 3) the ratio of regional financial independence of West Tanjung Jabung Regency; 4) the financial performance of the regional government of West Tanjung Jabung Regency and 5) the influence of regional spending on economic growth in the West Tanjung Jabung Regency. The data used in this study are secondary data. The analysis tool used is multiple linear regression. The results showed that the proportion of indirect expenditure to regional expenditure tended to decrease, while the proportion of direct expenditure to regional expenditure had an increase. The fiscal capacity of Tanjung Jabung Barat Regency for 11 years is still very lacking at the interval scale. The regional financial independence of West Tanjung Jabung Regency is in the low criteria. The regional financial performance of Tanjung Jabung Barat Regency is in the low and very low criteria. Regional expenditure influences economic growth in West Tanjung Jabung Regency. Keywords: Fiscal, Financial, Performance

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 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 Performance analysis on telecommunication companies in malaysia with TOPSIS model

2019 ◽  
Vol 13 (2) ◽  
pp. 744
Author(s):  
Lam Weng Hoe ◽  
Lam Weng Siew ◽  
Liew Kah Fai
Keyword(s):  
Performance Analysis ◽  
Stock Market ◽  
Financial Performance ◽  
Conceptual Framework ◽  
Financial Management ◽  
High Demand ◽  
The Past ◽  
The World ◽  
Telecommunication Companies ◽  
Topsis Model

Emergence of telecommunication companies is springing up due to the high demand from the consumers. The invention of telecommunication has made the world more knowledgeable as information can be transmitted easily. Based on the past studies, telecommunication is not commonly investigated especially in financial management field. Thereore, this study aims to propose a conceptual framework to evaluate, compare and rank the financial performance of the listed telecommunication companies in Malaysia using TOPSIS model. Financial ratios are employed to examine the financial performance of the telecommunication companies. The data of this study consists of DIGI, MAXIS, AXIATA and TM which are listed telecommunication companies in Malaysia stock market. The results of this study show that DIGI achieves the first ranking, followed by MAXIS, AXIATA and TM within the study period of year 2011-2015. This study is significant because it helps to evaluate, compare and rank the financial performance of the listed telecommunication companies in Malaysia with the proposed conceptual framework based on TOPSIS model.

scholarly journals PENGARUH KINERJA KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI SERTA DAMPAKNYA TERHADAP KEMISKINAN DI KOTA BITUNG

2019 ◽  
Vol 20 (2) ◽  
pp. 1
Author(s):  
Noni Kumpangpune ◽  
David P.E. Saerang ◽  
Daisy S.M. Engka
Keyword(s):  
Economic Growth ◽  
Financial Performance ◽  
Path Analysis ◽  
Performance Assessment ◽  
Government Policy ◽  
Financial Management ◽  
Domino Effect ◽  
Efficiency Ratio ◽  
Management Performance ◽  
Regional Budget

ABSTRAK Penilaian kinerja pengelolaan keuangan dilakukan terhadap Anggaran Pendapatan dan Belanja Daerah (APBD). Anggaran sebagai instrumen kebijakan pemerintah harus dapat menunjukkan kinerja yang baik. Tujuannya untuk penilaian secara internal maupun dalam mendorong pertumbuhan ekonomi sehingga diharapkan bisa menimbulkan efek domino yang positif yaitu mengurangi pengangguran dan menurunkan tingkat kemiskinan. Kinerja yang terkait dengan anggaran merupakan kinerja keuangan berupa perbandingan antara komponen – komponen yang terdapat pada anggaran. Tujuan penelitian ini adalah ingin menganalisis rasio kinerja keuangan berupa rasio kemandirian, rasio efektifitas dan rasio efisiensi terhadap kemiskinan melalui pertumbuhan ekonomi. Analisis yang digunakan ialah analisis jalur (Path Analysis). Hasil penelitian menunjukan  bahwa rasio kemandirian dan rasio efektivitas berpengaruh negatif dan tidak signifikan terhadap pertumbuhan ekonomi sedangkan rasio efisiensi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi. Rasio kemandirian dan rasio efektivitas berpengaruh negatif dan signifikan terhadap kemiskinan sedangkan, rasio efisiensi berpengaruh positif dan tidak signifikan terhadap kemiskinan. Pertumbuhan ekonomi berpengaruh negatif dan tidak signifikan terhadap kemiskinan.Kata Kunci   : Rasio Kemandirian, Rasio Efektivitas, Rasio Efisiensi, Pertumbuhan Ekonomi dan Kemisikinan   ABSTRACT The financial management performance assessment is carried out on the Regional Budget (APBD). The budget as an instrument of government policy must be able to show good performance. The aim is to assess internally and to encourage economic growth so that it is expected to have a positive domino effect, namely reducing unemployment and reducing poverty. Performance related to the budget is a financial performance in the form of a comparison between the components contained in the budget. The purpose of this study is to analyze the ratio of financial performance in the form of independence ratio, effectiveness ratio and efficiency ratio to poverty through economic growth. The analysis used is path analysis. The results showed that the independence ratio and effectiveness ratio had a negative and not significant effect on economic growth while the efficiency ratio had a positive and significant effect on economic growth. The independence ratio and effectiveness ratio have a negative and significant effect on poverty whereas, the efficiency ratio has a positive and not significant effect on poverty. Economic growth has a negative and not significant effect on poverty. Keywords: Independence Ratio, Effectiveness Ratio, Efficiency Ratio, Economic Growth and Poverty

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI SULUT SERTA DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI

2019 ◽  
Vol 19 (6) ◽  
Author(s):  
Karina H. Sondakh ◽  
Debby Ch. Rotinsulu ◽  
Tri Oldy Rotinsulu
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Management Board ◽  
Local Revenue ◽  
North Sulawesi ◽  
Financial Ratio Analysis

ABSTRAK Kinerja keuangan Pemerintah Daerah bertujuan untuk mendukung program-program Pemerintah Daerah, salah satunya yaitu untuk mendukung terlaksananya Pertumbuhan Ekonomi. Salah satu alat untuk menganalisis kinerja pemerintah daerah dalam mengelola keuangan daerahnya adalah dengan melakukan analisis rasio keuangan terhadap APBD yang telah ditetapkan dan dilaksanakannya. Analisis rasio keuangan indikator-indikatornya antara lain Rasio Kemandirian, Rasio Efektivitas dan Efisiensi pendapatan asli daerah serta Rasio Aktivitas.Sehingga dengan dilakukannya penelitian ini diharapkan dapat diketahui rasio apa dalam Pengelolaan Keuangan Pemerintah Provinsi Sulut yang paling berperan dan berpengaruh dalam terlaksananya Pertumbuhan Ekonomi dengan mengambil tempat pada Badan Pengelola Keuangan Dan Aset Daerah Provinsi Sulawesi Utara.Dalam penelitian ini digunakan metode Analisa Linier Berganda dimana Pertumbuhan Ekonomi sebagai variabel dependen dan digunakan tiga variabel independen yakni Rasio Kemandirian, Rasio Efektivitas dan Efisiensi pendapatan asli daerah serta Rasio Aktivitas. Dengan menggunakan data LRA yang diambil pada Badan Pengelola Keuangan Dan Aset Daerah dan data PDRB pada situs Badan Pusat Statistik Provinsi Sulawesi Utara. Kata kunci : Kinerja Keuangan, Kemandirian, Efektivitas Dan Efisiensi, Aktivitas, Pertumbuhan Ekonomi ABSTRACT The financial performance of Local Government aims to support the programs of Local Government, one of which is to support the implementation of Economic Growth. One tool to analyze the performance of local governments in managing their regional finances is to conduct financial ratio analysis of APBD that has been established and implemented. Financial ratio analysis of the indicators include Independence Ratio, Effectiveness Ratio and Efficiency of local revenue and Activity Ratio.So that with this research is expected to know what ratio in Financial Management of Government of North Sulawesi Province which play the most role and influential in the implementation of Economic Growth by taking place at Financial Management Board And Asset Region of North Sulawesi Province.In this study used the method of Multiple Linear Analysis where Economic Growth as a dependent variable and used three independent variables namely Ratio Independence, Effectiveness Ratio and Efficiency of local revenue and Ratio Activity. By using LRA data taken at the Regional Finance and Asset Management Board and GDP data on the Central Bureau of Statistics of North Sulawesi. Keywords: Financial Performance, Independence, Effectiveness And Efficiency, Activity, 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 Research on “First-Class” Financial Management of Power Grid Enterprises Based on IPA: Taking XX Power Supply Bureau as an Example

2018 ◽  
Vol 8 (4) ◽  
pp. 74
Author(s):  
Junda Yang ◽  
Yun Xia ◽  
Liu Yang ◽  
Zhongtao Zhang
Keyword(s):  
Performance Analysis ◽  
Financial Performance ◽  
Power Supply ◽  
Financial Management ◽  
Questionnaire Survey ◽  
Power Grid ◽  
Financial Data ◽  
Operation Status

Using the data collected by the questionnaire survey, this paper uses IPA (importance performance analysis) to analyze the financial performance and operation status of some financial data of the XX power supply bureau, and finds the indicators that need to maintain the advantages and the indicators that need to be improved. It can provide reference for the construction of power supply bureaus and power companies to create first-class indicators.

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