scholarly journals Pengaruh Karakteristik Pemerintah Daerah dan Hasil Pemeriksaan Audit BPK Terhadap Kinerja Keuangan

2018 ◽  
Vol 1 (2) ◽  
pp. 51-55
Author(s):  
Annas L Mappiasse
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
Efficiency Ratio ◽  
Financial Report ◽  
Regional Autonomy ◽  
Public Financial Management ◽  
Dependence Level ◽  
Financial Management System

This research is related to the issue performance of local government in Indonesia, which needs to beimproved after the introduction of regional autonomy. Each of local governments need to establish and manage their own public financial management system. Many factors may affect the financial performance of local government. This study aimed to examine whether the characteristics of the local governments and the results of the audit can improve the financial performance of local government, as measured by the efficiency ratio. By using multiple regression analysis on 94 samples of local government financial report for year 2011, the study was able to prove that the dependence level and government expenditures have positive significant effect on financial performance. Legislative and the audit findings have negative significant effect on financial performance. While the size, wealth, and audit opinions do not affect the financial performance of thegovernment in the island of Java.

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

2018 ◽  
Vol 7 (1) ◽  
pp. 27
Author(s):  
Tatas Ridho Nugroho
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Financial Performance ◽  
Local Governments ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Expenditure

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

scholarly journals Factors Affecting Financial Performance Of District/City Local Government Of Yogyakarta

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Aristyan Jeffri Nugroho ◽  
Martianus Budiantara
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Multiple Regression ◽  
The Other ◽  
Significant Positive Effect ◽  
Efficiency Ratio ◽  
Factors Affecting ◽  
Financial Report ◽  
Other Hand ◽  
Positive Effect

The  research aims to find out factors of financial performance of local goverment regencies or city in Yogyakarta. Independent variabel are wealth of local goverment, dependence with central goverment, and local goverment expenditures. On the other hand the dependent variable is financial performance of local goverment as measured by the efficiency ratio. Population of this research are local goverment financial report (LKPD) of Yogyakarta period 2010-2014 audited by BPK. The sample are estimate realization report (LRA) all regencies or city and the province of Daerah Istimewa Yogyakarta. Hypothesis of this research were examined by using multiple regression in SPSS 16 software. Result of this reearch indicate that wealth of local goverment have significant positive effect on the financial performance of local goverment. Dependence with central goverment have significant positive effect on the financial performance of local goverment. Then, local goverment expenditures also have significant positive effect on the financial performance of local goverment.   Faktor-faktor yang mempengaruhi kinerja keuangan pemerintah daerah kabupaten/kota yogyakarta

scholarly journals The Impact and Dilemma of Unfunded Mandates Confronting Local Government South Africa: A Comparative Analysis

2012 ◽  
Vol 1 (2) ◽  
pp. 51
Author(s):  
M. Basdeo
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
National Government ◽  
Critical Question ◽  
Unfunded Mandates ◽  
Financial Management System ◽  
State And Local ◽  
Self Rule ◽  
The Impact

Local government has emerged from a prolonged transition to face a second generation of challenges, namely unfunded mandates. Compliance with the current financial management system is a constant challenge for local government. To complicate matters local government is challenged by the dilemma of unfunded mandates which are an extreme manifestation of the phenomenon of governing from the centre. National government through various strategies imposes national mandates on provincial and local government at the expense of the latter. The incidence of unfunded mandate reflects a power hierarchy. Unfunded mandates are generally a significant indicator of the relative weakness of national government because it is often local government occupying constitutionally and politically the weakest position in the hierarchy that is burdened with new responsibilities. In decentralised and federal government systems, provincial/state and local governments object to unfunded mandates because they shrink their policy space, limit their expenditure choices and ultimately local government’s accountability to their electorates. Further, these systems of governance establish a hierarchy of authority that creates  notions of self-rule by national government. Unfunded mandates reflect systemic weaknesses of decentralised or federal allocation of powers and functions. Although there are principled objections, unfunded mandates remain constitutional. Given the wide incidence of unfunded mandates the critical question arises as to how in a decentralised system, one level of government can impose mandates with cost implications on another. How is it constitutionally justifiable?

scholarly journals EVALUASI PENYUSUNAN ANGGARAN DAN KINERJA KEUANGAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Chelsea Pangalila ◽  
Inggriani Elim ◽  
Stanley Kho Walandouw
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Work Unit ◽  
Budget Planning ◽  
Regional Budget ◽  
Government Work ◽  
Budgeting Process

Budget is a blueprint of the existence of a State and is a future directive. The Local Government Budgeting Process should be a benchmark for achieving the expected performance, so that regional budget planning should be able to clearly describe the performance objectives. With the preparation of a good budget, can be easily obtained information in decision-making. Local governments are responsible for the management of local finances. In the implementation of regional financial management, the regional head holds the general power obliged to carry out in accordance with the Rules that have been determined. In order for the implementation of local financial management carried out in an orderly and obedient to the applicable legislation. The purpose of this research is to know how the process of budget preparation and how the financial performance in Sonder District of Minahasa regency. Data collection method used is qualitative descriptive analysis that is by describing the preparation of budget and financial performance of local government in subdistrict sonder. The results of the research show that the process of Budgeting Process in Sonder District starts from the preparation of the Local Government Work Plan (RKPD), KUA / PPAS up to the Working Budget Plan of Local Government Work Unit (RKA-SKPD) Then presented to the Implementation Document of the Budget of Work Unit of Regional Region (DPA-SKPD). Budgeting and financial performance of local government in Kecamatan Sonder is quite effective. where the budgeting is done using the Planning, Programming, and Budgeting System (PBBS) approach, and the financial performance in the preparation of the budget goes well despite the delay but the implementation is still good and under control. This can be seen from how the process of preparing the budget and strategic plans that are set in the long term.Keywords: Budget Drafting Process, Financial Performance

scholarly journals Kinerja Keuangan Daerah Kabupaten Sukoharjo Ditinjau dari Perspektif Otonomi Daerah

2021 ◽  
Vol 3 (1) ◽  
pp. 67-75
Author(s):  
Arnita Febriana Puryatama ◽  
Kristina Setyowati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Ratio Analysis ◽  
Fiscal Effort ◽  
Financial Report ◽  
Regional Autonomy ◽  
Regional Finance ◽  
Local Revenue ◽  
Report Data ◽  
Series Technique

Regional finance has a pivotal role in regional autonomy because regional finance reflects the ability of regions in running the local government. One of the tools to analyze local government financial performance is ratio analysis. The purpose of this study was to determine how the regional financial performance of Sukoharjo Regency in terms of regional autonomy perspective. This research uses descriptive quantitative method. The data used in this research is secondary in the form of financial report data Sukoharjo regency in 2015-2019 were obtained using the time series technique. The analysis results show that the financial performance of Sukoharjo regency is still not optimal. This is indicated by lack of ability to extract local revenue known from the low of DDF ratio, DOF ratio, Fiscal capacity and fiscal effort. Other than that, low independence ratio indicates that the regional dependence on central financial is still high.

scholarly journals ANASLISIS KINERJA KEUANGAN DAN KEMANDIRIAN DAERAH KABUPATEN MOROWALI

2015 ◽  
Vol 1 (3) ◽  
pp. 333-340
Author(s):  
Sitti Khalilah Yusuf ◽  
Muslimin Muslimin ◽  
Husnah Husnah
Keyword(s):  
Financial Performance ◽  
Performance Appraisal ◽  
Financial Management ◽  
Local Governments ◽  
Quantitative Research ◽  
Analysis Tool ◽  
Ratio Analysis ◽  
Regional Autonomy ◽  
District Government ◽  
Research Type

Analysis  of  Financial  Performance  and  Regional  Independence  of  Morowali  District.  In  the implementation of regional autonomy, the district government is required to be able to finance its own governance. This  indicates  that  local  governments  have  greater  responsibilities  in managing  their finances  and  increasing  their  level  of  regional autonomy.  In  this  regard,  it  is  necessary  to  conduct performance appraisal  and  financial  capacity  of  local  government  to  know  the development  of financial  management  every  year.  This  research  uses descriptive  quantitative  research  type  using ratio  analysis  tool.  The results  of  the  analysis  show  that  the  Financial  Performance  of Morowali District Government  is  seen  from  (1)  Effectiveness  Ratio  of PAD  effectiveness  of  financial performance  of  Morowali  Regency  can be  categorized  as  Not  Effective  (2)  Ratio  of  Financial Efficiency  of Region  can  categorize  Less  Efficient  (3)  Economic  Ratio  can  be categorized economically  (4)  Regional  Financial  Independence  can  be  said  to  be  very  low  with  an  instructive relationship pattern. Analisis  Kinerja  Keuangan  dan  Kemandirian  Daerah Kabupaten Morowali.  Dalam  pelaksanaan otonomi  daerah,  pemerintah  Kabupaten  dituntut  untuk  mampu  membiayai  sendiri  penyelenggaraan pemerintahan.  Hal  ini  menandakan  pemerintah  daerah  memiliki tanggung  jawab  lebih  besar  dalam mengelola  keuangan  serta meningkatkan  tingkat  kemandirian  daerahnya.  Sehubungan  hal  itu perlu dilakukan  penilaian  kinerja  serta  kemampuan  keuangan pemerintah  daerah  untuk  mengetahui perkembangan  pengelolaan keuangan  setiap  tahun.  Penelitian  ini  menggunakan  jenis  penelitian deskriptif  kuantitatif  dengan  menggunakan  alat  analisis  rasio.  Hasil analisis  menunjukkan  bahwa Kinerja  Keuangan  Pemerintah  Daerah Kabupaten  Morowali  dilihat  dari  (1)  Rasio  Efektivitas  PAD efektivitas kinerja  keuangan  Kabupaten  Morowali  dapat  dikategorikan  Tidak Efektif (2)  Rasio Efisiensi Keuangan Daerah dapat kategorikan Kurang Efisien (3) Rasio Ekonomis dapat dikategorikan ekonomis (4) Rasio Kemandirian Keuangan Daerah dapat dikatakan tergolong sangat rendah dengan pola hubungan instruktif.

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 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 Kinerja Belanja Pemerintah daerah Kotamobagu dan Bolaang Mongondow Timur tahun 2009-2012

2014 ◽  
Vol 9 (3) ◽  
Author(s):  
Herman Karamoy ◽  
Heince Wokas
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Local Governments

Budget Realization Report (LRA) which published local governments provide very useful information to assess the financial performance. This study aims to analyze the performance of the Local Government and Bolaang Mongondow Timur dan  Kotamobagu  2009-2012. The analysis showed that both the local government needs to improve the performance of the financial management

scholarly journals METHODS FOR IMPROVING THE EFFECTIVENESS OF THE FINANCIAL MANAGEMENT OF LOCAL GOVERNMENT UNITS IN POLAND

2016 ◽  
Vol 10 (1) ◽  
pp. 177-185 ◽  
Author(s):  
Anna Świrska
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Public Financial Management ◽  
Public Resources ◽  
Survey Results ◽  
State And Local ◽  
The Individual ◽  
Performance Budget

The issue of public sector management, especially management of public finance, identifies as extremely important in both theoretical and practical areas. Within the context of social and economic change, its meaning becomes crucial to the smooth and efficient functioning of public institutions including local government units. The search for optimal solutions in the sphere of local governments’ financial management and the implementation of new tools causes an increase in the efficiency of financial management at local and central levels, an increase in the rational use of public resources’ management, a transparency of expenditures, and above all, an improvement in the efficiency of public tasks that the state and local governments carry out for their citizens. The aim of this paper is to present three tools that have been introduced in recent years with the aim to increase the efficiency of public financial management. They are the performance budget, the individual debt index, and the long-term financial forecast of the LGU. Also, selected survey results are presented that show the opinion of local authorities on the implementation and usefulness of the tools mentioned.

Sign in / Sign up

Export Citation Format

Share Document