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 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 Kinerja Keuangan Provinsi Jambi

2018 ◽  
Vol 18 (3) ◽  
pp. 628
Author(s):  
Sudirman Sudirman ◽  
Susilawati Susilawati
Keyword(s):  
Central Government ◽  
Third Party ◽  
Domestic Product ◽  
Tax Revenue ◽  
Dependency Ratio ◽  
Regional Income ◽  
Economic Growth Rate ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Revenue Elasticity

The contribution of local revenue (PAD) to regional income during the 2012-2016 period on average was 37.99% per annum and for 2012 the contribution of local revenue to regional income was 37.02%. This is due to the fact that the receipt of original regional income from third party contributions is very large. On average during the period of 2012-2016 the ability of local tax is relatively low if linked to the Gross Regional Domestic Product. While the power of regional retribution if associated with Gross Regional Domestic Product is also still relatively low, but has increased from year to year. This shows that management management in receiving regional retribution has increased. On average during the 2012-2016 period the realization of local tax revenues reached 103.63% per year (very effective) from the target of local tax revenue. In addition, the realization of regional retribution revenue reaches 103.20% per year (very effective) from the target of receiving regional retribution. Whereas the realization of BUMD profit income only reached 131.01% per year (very effective) from the target of BUMD profit income and the realization of other revenue from legitimate PAD only reached 109.36% per annum (very effective). On average, the economic growth rate of Jambi Province is 5.18% per year, it is expected that the increase in local tax revenue elasticity will increase by 8.90% per year. elasticity of the increase in regional retribution receipts is 12.91% per year. The dependency ratio of Jambi Province in the period of 2012-2016 was an average of 31.69 percent per year. Jambi province's regional autonomy ratio in the 2012-2016 period is an average of 12 percent per year with instructive conditions means it is very dependent on the central government

scholarly journals Analysis of Regional Financial Management of North Bengkulu District Towards Regional Independence in The Autonomy Era

2021 ◽  
Vol 2 (1) ◽  
pp. 1-7
Author(s):  
Yohanes Susanto ◽  
Shinta Wiji Rahayu
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Secondary Data ◽  
Financial Independence ◽  
Regional Autonomy ◽  
Low Level ◽  
The North

The purpose of this study was to determine the extent to which the financial management of the North Bengkulu district affected regional independence. In this study researchers used secondary data with techniques of collecting data from relevant agencies and using the method of analysis of regional financial independence. The results showed that North Bengkulu Regency was still not at the level of being able to finance its own household, the level of  independence of North Bengkulu district during 2012-2019 was at a low level of independence and was still very dependent on the central government.   Keywords: Regional Autonomy, Financial Management, Financial Independence

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 UNTUK MENILAI KINERJA KEUANGAN DAERAH KABUPATEN GUNUNGKIDUL TAHUN 2013-2017

2019 ◽  
Vol 27 (2) ◽  
pp. 175-189
Author(s):  
Viska Rosaliena ◽  
Zulkifli Zulkifli
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Capital Expenditure ◽  
Budget Allocation ◽  
Research Approach ◽  
Dependency Ratio ◽  
Financial Independence ◽  
Operating Expenditure ◽  
Financial Condition ◽  
Development Expenditure

The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio shows that the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure. This research was conducted at the Regional Financial and Asset Agency of the Gunungkidul Regency Government. This research approach uses a quantitative descriptive approach by collecting data contained in the Regional Expenditure Budget and in the Gunungkidul District Government Financial Report for the 2013-2017 budget year. The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio showsthat the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure.

scholarly journals Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Subang

2019 ◽  
Vol 11 (2) ◽  
pp. 107-124
Author(s):  
Ai Siti Farida ◽  
Raden Faisal Maulana Nugraha
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Central Government ◽  
Capital Expenditure ◽  
Primary Data ◽  
Local Revenue ◽  
Financial Growth ◽  
Qualitative Descriptive ◽  
District Government ◽  
Operational Expenditure

The existence of regional autonomy requires each region to manage its finances independently. In its financial management, in 2014-2017 Subang District had several problems such as, the largest income was still from the balance fund which was a transfer from the Central Government, low capital expenditure, regional financial growth was at very low value, and inefficient local revenue. This study aims to find out how the financial performance of the Subang Regency Government in 2014-2017 was measured using regional financial ratios. This research is a qualitative descriptive study. In data collection researchers used the method of observation, interviews, and documentation. The type of data used is primary data from the Subang District Government Budget Realization Report 2014-2017. The results of the analysis show that the Financial Performance of the Subang Regency Government in terms of (1) The independence ratio shows that Subang Regency is very independent, because the average is 17.1% (2) The harmony ratio of the Subang Regency government is more likely to prioritize operational expenditure than capital expenditure. Large operating expenses are at an average of 73.75%. While for capital expenditures at an average of 21.75% (3) Regional financial growth ratios can be said to be still very low, because the average is 8.6% (4) The efficiency ratio of local revenue can be said to be inefficient, because the average the efficiency rate is 63.3% (5) The effectiveness ratio of Subang Regency's original income has been effective, because the average effectiveness is above 100% which is 113.8%.

ANALISIS RASIO UNTUK MENILAI KINERJA KEUANGAN DAERAH KABUPATEN GUNUNGKIDUL TAHUN 2013-2017

2019 ◽  
Vol 27 (2) ◽  
pp. 175-189
Author(s):  
Viska Rosaliena ◽  
Zulkifli Zulkifli
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Capital Expenditure ◽  
Budget Allocation ◽  
Research Approach ◽  
Dependency Ratio ◽  
Financial Independence ◽  
Operating Expenditure ◽  
Financial Condition ◽  
Development Expenditure

The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio shows that the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure. This research was conducted at the Regional Financial and Asset Agency of the Gunungkidul Regency Government. This research approach uses a quantitative descriptive approach by collecting data contained in the Regional Expenditure Budget and in the Gunungkidul District Government Financial Report for the 2013-2017 budget year. The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio shows that the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure.

scholarly journals ANALISIS EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN MINAHASA TENGGARA

2019 ◽  
Vol 17 (2) ◽  
Author(s):  
Novlie Manopo ◽  
Debby Christina Rotinsulu ◽  
Sri Murni
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Revenue Sources ◽  
Self Sufficiency ◽  
Management Area

Abstrak Pengelolaan keuangan Daerah yang maksimal guna meningkatkan perekonomian dengan menggenjot sector-sektor potensial yang dimiliki serta membuat kebijakan yang benar-benar mengena kepada msyarakat merupakan semangat utama dalam otonomi daerah, yang mendesentralisasikan kewenangan dan keuangan dari pusat ke daerah. Selain itu pemerintah daerah juga dituntut untuk bisa meningkatkan sumber pendapatannya dan perlahan-lahan bisa berada di tahap kemandirian dan mengurangi ketergantungan terhadap dana alokasi dari pemerintah pusat. Kata kunci  : Efektivitas, Efisiensi, Pendapatan Asli daerah, Otonomi Abstract The financial management area is the maximum in order to boost the economy by boosting the potential sectors that are owned and create policies that really hit the msyarakat is the main spirit of regional autonomy, which is decentralizing authority and finance from the center to the regions. In addition, local governments are also required to be able to increase its revenue sources and slowly could be in the stage of self-sufficiency and reduce dependence on allocation of funds from the central government. Keywords : Effectiveness, Efficiency, Local Revenue, Autonomy

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 Strategy Analysis of Regional Tax Increase and Regional Retribution of Banda Aceh City in the New Normal Era Covid Pandemic 19

2020 ◽  
Vol 3 (4) ◽  
pp. 3923-3932
Author(s):  
Rizka Rizka
Keyword(s):  
Data Collection ◽  
Financial Management ◽  
Central Government ◽  
City Government ◽  
Strategy Analysis ◽  
Weak Supervision ◽  
New Normal ◽  
Organizational Goals ◽  
Local Revenue ◽  
Banda Aceh

This study aims to analyze the strategy carried out and analyze the problems in determining the strategy as an effort to increase local revenue during the New Normal Pandemic Covid 19. The object of this research is the strategy for increasing local tax revenues and levies prepared by the Banda Aceh City Government. Meanwhile, the subjects in this study are the Head of the BPKK Office, the Secretary of the BPKK, the Head of Billing, the Head of Data Collection, and the Head of Accounting who are divided into duties and obligations to participate in developing strategies for increasing regional revenues. This research is a descriptive study, while the approach is a qualitative approach. Data collection was carried out in two ways, namely library data collection and field data collection. The results showed that; (1) Problems that exist in Pemko Banda Aceh are fiscal dependence on the Central Government, not optimal exploration of regional potential, inefficient performance of regional financial management and weak systems and socialization. (2) The strategy adopted by Pemko Banda Aceh is to implement intensification and extensification efforts. (3) Problems faced in realizing the strategy for increasing regional revenue include unattainable organizational goals, lack of coordination with other parties, weak supervision including instruments, lack of use of information technology, and limited quality of human resources.

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